Lummus Technology Heat Transfer BV v. Dy. CIT

42 Taxmann.com 342High Court2014#14192 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2018 to 2023.

Judgments citing Lummus Technology Heat Transfer BV v. Dy. CIT

M/S Persistent Systems Limited, Pune vs. Assessment Unit, Income-Tax Department, Pune

In the result, appeal of the Assessee is Partly Allowed

ITA 692/PUN/2022[2018-19]Status: DisposedITAT Pune02 Nov 2023AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.692/Pun/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/S.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati S Bapat Road, Pune – 411016. Pan: Aabcp 1209 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Dhanesh Bafna& Shriaditya Vaidya– Ar’S Revenue By Shri Suhas Kulkarni - Irs Addl Commissioner Of Income Tax Date Of Hearing 26/09/2023 Date Of Pronouncement 02/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Assessment Order, Dated 20.07.2022 Under Section 143(3) R.W.S. 144C(13) Read With Section 144B Of The Income Tax Act, 1961 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “Ground 1: Order Is Invalid / Non Est  On The Facts & In The Circumstances Of The Case & In Law, The Assessment Unit (‘Au’) Has Erred In Passing The Draft Assessment M/S.Persistent Systems Limited [A]

Section 143(3)Section 144Section 144(11)Section 144(7)Section 144BSection 144C(6)(C)

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.692/PUN/2022 िनधा"रणवष" / Assessment Year : 2018-19 M/s.Persistent Systems Assessment Unit, Income Limited, V Tax Department. “Bhageerath” 402, Senapati s Bapat Road, Pune – 411016. PAN: AABCP 1209 Q Appellant/ Assessee Respondent /Revenue Assessee by Shri Dhanesh Bafna& ShriAditya Vaidya– AR’s Revenue by Shri Suhas Kulkarni - IRS Addl Commissioner of Income Tax Date of hearing 26/09/2023 Date of pronouncement 0…

Dic India Ltd., Kolkata vs. DCIT, Circle - 10(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2084/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 2084/Kol/2018 Assessment Year: 2014-2015 Dic India Limited,..................................Appellant Transport Depot Road, Kolkata-700088 [Pan: Aabcc0703C] -Vs.- Deputy Commissioner Of Income Tax,......Respondent Circle-10(1), Aayakarbhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Akkaldudhwewala, A.R., Appeared On Behalf Of The Assessee Shri Hukumasema, Cit, Appeared On Behalf Of The Revenue

Section 144CSection 144C(5)

…ITA No. 2084/KOL/2018 Assessment Year: 2014-2015 DIC India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar,Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 2084/KOL/2018 Assessment Year: 2014-2015 DIC India Limited,..................................Appellant Transport Depot Road, Kolkata-700088 [PAN: AABCC0703C] -Vs.- Deputy Commissioner of Income Tax,......Respondent Circle-10(1), AayakarBhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri AkkalDudhwewala, A.R., appeared on behalf of the assessee Shri HukumaSema, CIT, appeared on beha…

Effective Teleservices Pvt. Ltd., Gandhinagar vs. The Dy.CIT, Gandhinagar Circle, Gandhinagar

In the result the appeal of the assessee is partly allowed

ITA 3077/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad13 May 2019AY 2010-11

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 3077/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) बनाम/ Effective Teleservices Pvt. Ltd. Dcit, Gandhinagar Circle, 1St Floor, It Tower Iv, Vs. Gandhinagar. Infocity, Nr. Infroda Circle, Gandhinagar – 382009 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaa Ce9 318 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से /Appellant By : Dhinal Shah, Ar ""यथ" क" ओर से / Respondent By: Apporva Bharadwaj, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing 25/02/2019 घोषणा क" तार"ख /Date Of Pronouncement 13/05/2019 आदेश/O R D E R Per Waseem Ahmed - Am:

For Appellant: Dhinal Shah, ARFor Respondent: Apporva Bharadwaj, Sr. DR

Section 234BSection 271Section 27U

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And M/s. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 3077/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) बनाम/ Effective Teleservices Pvt. Ltd. DCIT, Gandhinagar Circle, 1st Floor, IT Tower IV, Vs. Gandhinagar. Infocity, Nr. Infroda Circle, Gandhinagar – 382009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAA CE9 318 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से /Appellant by : Dhinal Shah, AR ""यथ" क" ओर से / Respondent by: Apporva Bh…

ACIT, Circle - 2(2), Kolkata vs. M/S. Netguru Ltd., Kolkata

In the result, appeal filed by the Revenue is dismissed

ITA 1799/KOL/2018[2011-12]Status: DisposedITAT Kolkata24 Apr 2019AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1799/Kol/2018 (िनधा"रणवष" / Assessment Year: 2011-12) Acit, Circle-2(2), Kolkata Vs. M/S Netguru Ltd.

For Appellant: Shri Sanjay Paul, JCIT, Sr. DRFor Respondent: Shri Anup Sinha, ACA and Rituparna Sinha, ACA

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1799/Kol/2018 (िनधा"रणवष" / Assessment Year: 2011-12) ACIT, Circle-2(2), Kolkata Vs. M/s Netguru Ltd. E2-4, Block GP, Sector-V, Salt Lake, Kolkata-700091. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCR 5109 B (Appellant) .. (Respondent) Appellant by : Shri Sanjay Paul, JCIT, Sr. DR Respondent by : Shri Anup Sinha, ACA and Rituparna Sinha, ACA सुनवाईकीतारीख/ Date of Hearing : 06/02/2019 घोषणाकीतारीख/Date of Pronouncement : 24/04/2019 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned…

Hackett Group (India) Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, Grounds of appeal No

ITA 2039/HYD/2017[2013-14]Status: DisposedITAT Hyderabad15 Mar 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Hackett Group (India) Vs Dy. Commissioner Of Income Ltd, Hyderabad Tax, Circle 2(2) Pan:Aaace9813C Hyderabad (Appellant) (Respondent)

For Appellant: Shri Rishi HarlalkaFor Respondent: Shri Y.V.S.T. Sai, DR

Section 143(3)Section 92C

…ITA No 2039 of 2017 Hackett Group India Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member M/s. Hackett Group (India) Vs Dy. Commissioner of Income Ltd, Hyderabad Tax, Circle 2(2) PAN:AAACE9813C Hyderabad (Appellant) (Respondent) For Assessee : Shri Rishi Harlalka For Revenue : Shri Y.V.S.T. Sai, DR Date of Hearing: 08.01.2019 Date of Pronouncement: 15.03.2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal against the assessment order passed u/s 143(3) r.w.s. 144C…

Srini Pharmaceuticals Limited, Hyderabad vs. DCIT., Circle-3(2), Hyderabad

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 102/HYD/2015[2010-11]Status: DisposedITAT Hyderabad19 Jan 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2010-11 Srini Pharmaceuticals Ltd., Vs. Dy. Commissioner Of Income- Hyderabad. Tax, Circle – 3(2), Hyderabad.

For Appellant: Shri C.S. SubramanyamFor Respondent: Shri J. Siri Kumar

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2010-11 Srini Pharmaceuticals Ltd., vs. Dy. Commissioner of Income- Hyderabad. tax, Circle – 3(2), Hyderabad. PAN – AACCS 8456 P (Appellant) (Respondent) Assessee by : Shri C.S. Subramanyam Revenue by : Shri J. Siri Kumar Date of hearing 14-12-2017 Date of pronouncement 19-01-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal is preferred by the assessee against the order passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1…

Effective Teleservices Pvt. Ltd., Gandhinagar vs. The ACIT, Gandhinagar Circle, Gandhinagar

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

ITA 2411/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad15 Jan 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V.K. Singh, Sr. D.R

Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 2411/AHD/2014 (Assessment Year: 2009-10) Effective Teleservices Pvt. V/S Asst. Commissioner of Ltd. 1st Floor, IT Tower Income Tax, Gandhinagar IV, Infocity, Nr. Indroda Circle, Gandhinagar Circle Gandhinagar- 382009 (Appellant) (Respondent) PAN: AAACE9318E Appellant by : Shri Dhinal Shah, AR Respondent by : Shri V.K. Singh, Sr. D.R. (आदेश)/ORDER Date of hearing : 08 -01-2018 Date of Pronouncement : 16 -01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER…