Kunal Structure (India) (P.) Ltd. v. DCIT

113 Taxmann.com 577High Court2020#22160 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Judgments citing Kunal Structure (India) (P.) Ltd. v. DCIT

LIC MUTUAL FUND ASSET MANAGEMENT LIMITED,OPP CHURCHGATE STATION vs. CIT(A), NORTH BLOCK

In the result, ground No.3 of appeal is allowed

ITA 2824/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Feb 2024AY 2013-14

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.2824/मुं/2023 (िन.व. 2013-14) Lic Mutual Fund Asset Management Ltd. 4Th Floor, Industrial Assurance Building, Charchgate, Mumbai – 400 020 Pan: Aaacj-1166-H ...... अपीलाथ"/Appellant बनाम Vs. Cit(A), North Block, North Block, New Delhi 110 001. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Vijay Mehta "ितवादी "ारा/Respondent By : Shri Manoj Kumar Sinha, Sr.A.R सुनवाई की ितिथ/ Date Of Hearing : 11/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 26/02/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 22/06/2023, For The Assessment Year 2013-14. 2. The Assessee In Appeal Has Raised Three Grounds. The Gist Of Issues Raised In Appeal By The Assessee Is As Under:

For Appellant: Shri Vijay MehtaFor Respondent: Shri Manoj Kumar Sinha, Sr.A.R

Section 115JSection 139(5)Section 139(9)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ए ”,मुंबई "ी िवकास अव"थी,"ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.2824/मुं/2023 (िन.व. 2013-14) LIC MUTUAL FUND ASSET MANAGEMENT LTD. 4th Floor, Industrial Assurance Building, Charchgate, Mumbai – 400 020 PAN: AAACJ-1166-H ...... अपीलाथ"/Appellant बनाम Vs. CIT(A), NORTH BLOCK, North Block, New Delhi 110 001. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Mehta "ितवादी "ारा/Respondent by : Shri Manoj Kum…

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

ITA 681/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR

Section 139(9)Section 143(2)Section 250Section 269SSection 36(1)Section 40Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER िनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The ACIT, 45, Shetrunjay, 2nd Floor, Above Circle-1(1)(1), Central Bank of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 PAN : AAHCA 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Divyang Shah, AR Revenue by : Shri Santosh Kumar, Sr. DR सुनवाई क" तारीख/Date…

M/S. SINDHU CARGO SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BENGALURU

In the result, appeal filed by assessee stands allowed

ITA 1776/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Sept 2020AY 2016-17

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2016-17

For Appellant: Shri Siddesh S Gaddi, C.AFor Respondent: Shri Priyadarshi Mishra, JCIT (DR)

Section 1Section 133(6)Section 139(9)Section 142(1)Section 143(2)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s Sindhu Cargo Services The Dy. Commissioner of Pvt. Ltd., Income-tax, Block 3 Sindhu Logistics Circle-6(1)(1), Park, 34, Nilakunte Vs. Bengaluru. Bettahalasuru, Hunsemaranahalli Post, Bellary-562 157. PAN – AACCS 9658 P APPELLANT RESPONDENT Assessee by : Shri Siddesh S Gaddi, C.A Revenue by : Shri Priyadarshi Mishra, JCIT (DR) Date of Hearing : 09-09-2020 Date of Pronouncement : 16-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…