How many judgments cite Kunhayammed and Others v. State of Kerala?

68 judgments on BharatTax cite Kunhayammed and Others v. State of Kerala (119 STC 505), spanning 2008 to 2022.

Kunhayammed and Others v. State of Kerala

119 STC 505Reported decision#1657 most cited

What is Kunhayammed and Others v. State of Kerala authority for?

A Supreme Court speaking order dismissing a Special Leave Petition (SLP) has two implications: the statement of law contained therein constitutes a declaration of law under Article 141 of the Constitution, and its findings bind the parties and lower authorities.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2008 to 2022.

Also referred to as

Kunhayammed and Others v. State of Kerala · 119 STC 505 · Special Leave Petition dismissal · speaking order · Article 141 · declaration of law · binding precedent · precedential value of SLP · Supreme Court orders · effect of dismissal

Issues it is cited on

specified fund section 158be section 113 section 92f clarificatory amendment retrospective amendment section 158bb section 2(24)(x)section 36(1)(va)section 2(24)profits and gains of business or profession section 43b

Judgments citing Kunhayammed and Others v. State of Kerala

Shri Neeraj Maheshwari, Sonebhadra vs. Dy. CIT, (CPC), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

…cial Exchange's case (supra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article 141…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate

Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner of Vs. M/s. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [PAN:AACCE2174N] (अपीलाथ"/Appella…

Neelkanth Infertility and Ivf Hospital, Gurgaon vs. DCIT, CC-1, Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 453/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.453/Del./2022 (ASSESSMENT YEAR : 2018-19) Neelkanth Infertility and IVF Hospital, vs. DCIT, CC – 1, 1, Nathupur Road, Gurgaon. Gurgaon 122 002 (Haryana). (PAN : AAJFN8051B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 27.04.2022 Date of Order : 27.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the ld. CIT (Appeals)-3, Gurgaon for the Assessment Year 2018-19 vide order dated…

M/S. Dpn Spinners P Ltd, Dindigul vs. DCIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 76/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.Sanat Kumar Raha

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

M/S Chennai Citizen Security Services Private Limited, Chennai vs. DCIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 34/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/S. Chennai Citizen Security Services Vs The Deputy Commissioner Of Pvt. Ltd. Income Tax, 12/3, Ii Floor, Jambulingam Street Cpc, Bengaluru. Nungambakkam, Chennai-600 034. Pan: Aaecc 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 25.04.2022

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Mohammed Mujeeb, Delhi vs. Ward-69(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 393/DEL/2022[2019-20]Status: DisposedITAT Delhi21 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.393/Del./2022 (ASSESSMENT YEAR : 2019-20) Mohammed Mujeeb, vs. Ward 69 (4), 1504, Sanchar Vihar Apartments, Civic Centre, Delhi. Sector 4, Plot 15, Dwarka, New Delhi – 110 078. (PAN : AGHPM9964E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (…

Mohammed Mujeeb, Delhi vs. Ward-66(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 392/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.392/Del./2022 (ASSESSMENT YEAR : 2018-19) Mohammed Mujeeb, vs. Ward 66 (4), 1504, Sanchar Vihar Apartments, Civic Centre, Delhi. Sector 4, Plot 15, Dwarka, New Delhi – 110 078. (PAN : AGHPM9964E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (…

Bmk Business Hotels & Resorts Pvt Ltd, New Delhi vs. ADIT CPC, Bangalore

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1752/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Manish Malik, AdvocateFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.1752/Del./2020 (ASSESSMENT YEAR : 2018-19) BMK Business Hotels & Resorts Pvt. Ltd., vs. ADIT, CPC, B – 3, Part – 1, GK Enclave, Bangalore. New Delhi – 110 048. (PAN : AAACB4425D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Manish Malik, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the ld. CIT (Appeals)-2, New Delhi for the Assessment…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…case (supra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking M.W.S. & Co. order by relying upon the judgment of the Supreme Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article 141…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

Kailash Hospital & Meternity, Uttarpradesh vs. Ward 1(1)(3), Uttarpardesh

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 335/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.335/Del./2022 (ASSESSMENT YEAR : 2019-20) Kailash Hospital & Maternity Home, vs. Ward 1 (1)(3), Baghpat Road, Near Baghpat Stand, Uttar Pradesh. Meerut – 250 001 (Uttar Pradesh). (PAN : AAFFK5590A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 19.04.2022 Date of Order : 19.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for th…

Narang Scientific Works, C-255 vs. Income Tax Officer, Civic Centre

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 326/DEL/2022[2019-2020]Status: DisposedITAT Delhi19 Apr 2022AY 2019-2020

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.326/Del./2022 (ASSESSMENT YEAR : 2019-20) Narang Scientific Works, vs. ITO, Ward 49 (1), C-255, Mayapuri Industrial Area Phase 2, Civic Centre, New Delhi – 110 064. New Delhi. (PAN : AAMFN7515R) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 19.04.2022 Date of Order : 19.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the A…

Mohan Services, Haryana vs. Income Tax Officer, Circle 2(1), Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 321/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Apr 2022AY 2017-18

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.321/Del./2022 (ASSESSMENT YEAR : 2017-18) Mohan Services, vs. ITO, Circle 2 (1), SCO 27, Lambardar Market, Gurgaon. 1st Floor, Village Ullawas, Sector 62, Near Indra Eye Hospital, Gurgaon – 122 001 (Haryana). (PAN : AAYFM6715E) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appe…

Surender Gahlot, Haryana vs. Ward 4(3), Haryana

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 287/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.287/Del./2022 (ASSESSMENT YEAR : 2019-20) Surender Gahlot, vs. Ward 4 (3), 710, Janprathinidi Apartment, Haryana. Block-5, DLF Phase IV, Sector 28, Gurgaon – 122 002 (Haryana). (PAN : AGTPK2780N) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the…

Jaman Lal, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1679/DEL/2020[2018-19]Status: DisposedITAT Delhi18 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.1679/Del./2020 (ASSESSMENT YEAR : 2018-19) Jaman Lal, vs. ITO, Ward 62 (2), RZ – 296C, M Block, New Delhi. Palam Colony, Raj Nagar, Part II, New Delhi – 110 045. (PAN : AABPL4559J) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the CIT (Appeals)-20, Delhi for the Assessment Year 2018-19 vide order dat…

Manful Solutions, Delhi vs. Ward 54(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 94/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Ravi, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR

Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.94/Del./2022 (ASSESSMENT YEAR : 2018-19) Manful Solutions, vs. Ward 54 (4), 1480/20, Wazir Nagar, Delhi. Kotla Mubarak Pur Chaudhary, Netram, Delhi – 110 014. (PAN : AAIFP7888B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ravi, CA REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 05.04.2022 Date of Order : 05.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the As…

Dsd and Matwar Services Private Limited, New Delhi vs. Ward-7(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 69/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos.68 & 69/Del./2022 (ASSESSMENT YEAR : 2018-19 & 2019-20) DSD and Matwar Services Private Ltd., vs. Ward 7 (4), WZ – 36, Phase – 2A, Om Vihar, Delhi. Uttam Nagar, New Delhi – 110 059. (PAN : AAACD4996R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pranav Yadav, Advocate REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 05.04.2022 Date of Order : 05.04.2022 O R D E R The aforesaid appeals have been filed by the assessee against the separate impugned orders passed by the Nation…

Dsd and Matwar Services Private Limited, New Delhi vs. Ward-7(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 68/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

Flourtech Engineers P Ltd, Faridabad vs. Circle-1, Faridabad

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 67/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Vijay Singla, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.67/Del./2022 (ASSESSMENT YEAR : 2018-19) Flourtech Engineers P. Ltd., vs. Circle – 1, Plot No.182, Sector 24, Faridabad. Faridabad – 121 005 (Haryana). (PAN : AAACF4904H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vijay Singla, CA REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the…

Faariha Tyagi, Haryana vs. Ward 1(4), Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 51/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Manoj Garg, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR

Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51/Del./2022 (ASSESSMENT YEAR : 2019-20) Faariha Tyagi, vs. Ward 1 (4), Gulshan Facility Services Plot No.676, Gurgaon. Sector 39, Gurgaon – 122 001 (Hayana). (PAN : ASQPT0566L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Manoj Garg, CA REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for…