Madras in Cognizant Technology Solutions India (P.) Ltd. v. ACIT

129 Taxmann.com 327Reported decision2021#16618 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Judgments citing Madras in Cognizant Technology Solutions India (P.) Ltd. v. ACIT

Cheyur Ramakrishnan, Chennai vs. ITO, Business Ward - 2(3), Chennai

In the result, the appeal of the assessee in ITA No

ITA 334/CHNY/2024[2007-08]Status: DisposedITAT Chennai27 Aug 2024AY 2007-08

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.334/Chny/2024. (िनधा"रणवष" / Assessment Year: 2007-2008) Cheyur Ramakrishnan Rajkumar, Vs. The Income Tax Officer, No.7/4, Meenakshi P.S Business Ward Ii(3) Sivasamy Road, Chennai. Mylapore, Chennai 600 004. [Pan: Accpr 4434P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 19.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. R. Subramanian, C.AFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT

Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(14)Section 54B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.334/Chny/2024. (िनधा"रणवष" / Assessment Year: 2007-2008) Cheyur Ramakrishnan Rajkumar, Vs. The Income Tax Officer, No.7/4, Meenakshi P.S Business Ward II(3) Sivasamy Road, Chennai. Mylapore, Chennai 600 004. [PAN: ACCPR 4434P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Subramanian, C.A., ""यथ" क"…

M/S Sasi Enterprises, Chennai vs. DCIT Central Circle II(2), Chennai

The appeals stand allowed in terms of our above order

ITA 844/CHNY/2018[2001-02]Status: DisposedITAT Chennai23 Jun 2023AY 2001-02

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR

Section 143(3)Section 68

…proceedings are bad in law and hence, liable to be quashed. We order so. Consequently, delving into the merits of the case has been rendered infructuous. The case law of Hon’ble High Court of Madras in Cognizant Technology Solutions India (P.) Ltd. vs. ACIT (129 Taxmann.com 327), as referred to by revenue, is distinguishable on facts. In that case, the reasons recorded by Ld. AO revealed that certain relevant information and materials were not considered by Assessing Officer which would have to be taken into consideration while passing assessment order. The same is not the case here and there is no such allegati…

M/S Sasi Enterprises, Chennai vs. DCIT Central Circle II(2), Chennai

The appeals stand allowed in terms of our above order

ITA 843/CHNY/2018[1997-98]Status: DisposedITAT Chennai23 Jun 2023AY 1997-98

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR

Section 143(3)Section 68

V.K.Sasikala, Chennai vs. DCIT Central Circle II(20, Chennai

The appeal stand allowed in terms of our above order

ITA 2785/CHNY/2018[2004-05]Status: DisposedITAT Chennai23 Jun 2023AY 2004-05

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR

Section 143(3)Section 147Section 68

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2785/Chny/2018 (िनधा1रण वष1 / Assessment Year: 2004-05 V.K. Sasikala DCIT C/o K. Soundaravelan, Central Circle-II (2), बनाम/ 16 Gyan Appartments, Chennai. Vs. 34 Venkataraman Street, T. Nagar, Chennai – 600 017 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AMNPS-6598-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Ramamirtham Mangaladhevi, Chennai vs. ITO, Chennai

In the result, delving into the merits of the case has been rendered mere academic in nature

ITA 848/CHNY/2022[2012-2013]Status: DisposedITAT Chennai17 May 2023AY 2012-2013

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri Y. Sridhar (FCA) &For Respondent: Shri D. Hema Bhupal (JCIT) –Ld. DR

Section 143(3)Section 148Section 250Section 37(1)

…as bad- in-law. We order so. In the result, delving into the merits of the case has been rendered mere academic in nature. 6. The Ld. Sr. DR has referred to the decision of Hon’ble High Court of Madras in Cognizant Technology Solutions India (P) Ltd. vs ACIT (129 Taxmann.com 327). Upon studying the same, we find that in that case, the reopening was done by revenue within 4 years from the end of relevant assessment year. Therefore, this case is not applicable. 7. In the result, the appeal stand allowed in terms of our above order. Order pronounced on 17th May, 2023. (MANOMOHAN DAS) (MANOJ KUMAR AGGARWAL) "ाियक सद4…