Kvaverner John Brown Engg. (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax

170 Taxmann 304Supreme Court of India2008#10505 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 43B Section 143(1)(a)Section 36(1)(va)Section 2(24)(x)Section 139 Section 139(1)

Issues it is cited on

section 2(24)(x)section 10aa section 143(1)(a)section 43b section 36(1)(va)section 43 profits and gains of business or profession section 36(1)gross total income section 36 section 80 section 143(1)

Judgments citing Kvaverner John Brown Engg. (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax

SUNIL KUMAR,ALWAR RAJASTHAN vs. ITO WARD 3, REWARI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (APPELLANT) (RESPONDENT) PAN No. CCMPK7200C Assessee by: None Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2019-20 arises against the Addl./JCIT(A), Panaji’s DIN & order No. ITBA/APL/S/250/2025-26/1081206915(1) dated 2…

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)

Section 143(3)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.652- 653-980/Bang/2025 Assessment Year: 2018-19, 2020-21 The Dy. Commissioner of Dussters Total Solutions Pvt. Ltd., Vs. 332/1, Corporate Miller, 3rd Floor, Income Tax, Thimmaiah Road, 3rd Floor, Circle – 2(1)(1), Bangalore. Vasanth Nagar, Bangalore – 560 052. . PAN – AACCD 5989 Q APPELLANT RESPONDENT Assessee by : Smt. Kavita Jha, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 04.11.2025 Date of Pronouncement : .12.2025 O R D E R…

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)

Section 143(3)Section 80J

DEPUTY COMMISSIONER OF INCOME TAX, C R BUILDING IP ESTATE vs. COFORGE LIMITED, GUR RAVI DAS MARG KALKAJI

In the result, the appeal filed by the assessee being ITA No

ITA 4659/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Pooja Swaroop, CIT DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80M

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Coforge Limited, vs. DCIT, Circle 4 (2), 8, Balaji Estate, 3rd Floor, Delhi. Guru Ravi Das Marg, Kalkaji, New Delhi – 110 019. (PAN : AAACN0332P) DCIT, Circle 4 (2), vs. Coforge Limited, 8, Balaji Estate, 3rd Floor, Delhi. Guru Ravi Das Marg, Kalkaji, New Delhi – 110 019. (PAN : AAACN0332P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Ms. Somya Jain, CA REVENUE BY : Ms. Pooja Swaroop, CIT DR Date of Hearing : 03.07.2025 Date of Order :…

COFORGE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI, NEW DELHI

In the result, the appeal filed by the assessee being ITA No

ITA 4333/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Pooja Swaroop, CIT DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80M

RAJENDRA KUMAR TRIPATHI,DELHI vs. AO, DELHI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 3225/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajendra Kumar TripathiFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 246ASection 260ASection 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs CIT(A)/NFAC 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABPPT7714C Assessee by: Sh. Rajendra Kumar Tripathi Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.07.2025 Date of Pronouncement: 23.07.2025 ORDER This assessee’s appeal for Assessment Year 2021-22 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. IT…

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21

For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT

Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

…ITA No. 240/PAT/2023 Assessment Year: 2020-21 SIS Cash Services Private Limited Annapurna Bhawan, Vs. ADIT, Centralized Processing Centre, Bangalore. Telephone Exchange Road, Kurjee, Patna-800010. (PAN: AAQCS4079N) (Appellant) (Respondent) Present for: Appellant by : Kavita Jha, Sr. Advocate Respondent by : Sh. Ashwani Kr. Singal, JCIT Date of Hearing : 15.04.2025 Date of Pronouncement : 26.05.2025 ORDER Per Sanjay Awasthi, Accountant Member : The present appeal emanates from order passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) on 30.05.2023 by Ld. CIT(A), NFAC, Delhi. 1.1. In…

CENTRAL INVESTIGATION AND SECURITY SERVICES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 2363/MUM/2021[2018-19]Status: DisposedITAT Mumbai02 Nov 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Central Investigation & Dy. Cit, Cpc Security Services Ltd., Bangalore-565050. Vs. Block Q, Dalal Estate, Mumbai Central 400 008. Pan No. Aaacc 6145 P Appellant Respondent Assessee By : Mr. Adiya Sharma Revenue By : Mr. H M Bhatt, Dr Date Of Hearing : 25/10/2023 : Date Of Pronouncement 02/11/2023

For Appellant: Mr. Adiya SharmaFor Respondent: Mr. H M Bhatt, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2018-19 Central Investigation and Dy. CIT, CPC Security Services Ltd., Bangalore-565050. Vs. Block Q, Dalal Estate, Mumbai Central 400 008. PAN No. AAACC 6145 P Appellant Respondent Assessee by : Mr. Adiya Sharma Revenue by : Mr. H M Bhatt, DR Date of Hearing : 25/10/2023 : Date of pronouncement 02/11/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee against the order dated 15/11/2021 passed by the Ld Commissioner of Income-tax (Ap…

M/S. LUPIN INVESTMENTS PVT. LTD (AS A SUCESSOR TO NOVAMED INVESTMENTS PVT. LTD),MUMBAI vs. ASSISTANT COMMISSSIONER OF INCOME TAX , CIRCLE 14(1) (1) , MUMBAI

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

ITA 1812/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Nov 2022AY 2016-17

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadalem/S. Lupin Investments Vs. Acit, Circle – 14(1)(1) Pvt Ltd (Successor To Mumbai. Novamed Investments Pvt Ltd.,) 159, Cst Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl1070G Appellant .. Respondent Appellant By : Shri Rajan Vora & Shri Hemen Chandaria.Ar Respondent By : Shri Manoj Sinha.Dr Date Of Hearing 10.10.2022 Date Of Pronouncement 30.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 250 Of The Act. The Assessee Has Raised Following Grounds Of Appeal:

For Appellant: Shri Rajan Vora &For Respondent: Shri Manoj Sinha.DR

Section 143(1)Section 143(1)(a)Section 154Section 234BSection 234CSection 250Section 35ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTAT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Lupin Investments Vs. ACIT, Circle – 14(1)(1) Pvt Ltd (Successor to Mumbai. novamed Investments Pvt Ltd.,) 159, CST Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL1070G Appellant .. Respondent Appellant by : Shri Rajan Vora & Shri Hemen Chandaria.AR Respondent by : Shri Manoj Sinha.DR Date of Hearing 10.10.2022 Date of Pronouncement 30.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal ag…

THE PR COMMISSIONER OF INCOME-TAX vs. M/S KARNATAKA STATE CO OPERATIVE

In the result, we do not find any merit in this

ITA/466/2016HC Karnataka03 Mar 2021

Bench: Cit(A) Is Entertain Able Even When The Same Is Not Claimed In Original Return Of Income Nor The Assessee

Section 10Section 138(5)Section 143(1)Section 143(1)(a)Section 23CSection 260Section 260ASection 80P

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI I.T.A. NO.466 OF 2016 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560095. 2. THE INCOME-TAX OFFICER WARD-6(2), PRESENT ADDRESS ACIT, C-1(2)(1), 2ND FLOOR BMTC BUILDING, 80 FEET ROAD KORMANGALA, BENGALURU-560095. ... APPELLANTS (BY SRI. ARAVIND K.V. ADV.,) AND: M/S. KARNATAKA STATE CO-OPERATIVE FEDERATION LTD., NO.32, 3RD FLOOR D. DEVRAJ URS ROAD, R…