MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

9 SCC 1Supreme Court of India2018#121 most cited
532

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2006 to 2026.

Sections most often in play

Section 143(3)Section 250Section 144Section 37(1)Section 133(6)Section 201Section 201(1A)Section 44AB

Issues it is cited on

section 264asection 44aasection 264section 192section 17section 251(1)section 251(1)(a)assessee in defaultsection 201(1)section 251section 201section 44ab

Judgments citing MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

Deputy Commissioner of Income Tax, Tiruchirapalli vs. Adhunik Cement Limited, Guwahati

The appeal stands dismissed as withdrawn

ITA 2476/CHNY/2024[2011-2012]Status: DisposedITAT Chennai17 Dec 2024AY 2011-2012

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2476/Chny/2024 (िनधा"रणवष" / Assessment Year: 2011-2012) The Deputy Commissioner Of Vs. Adhunik Cement Limited, Income Tax, Dalmia Cement Bharat Limited, 4Th Floor, Anil Plaza-11, Central Circle 1(1) Trichy G.S. Road, Near Abc More Guwahati. Assam 791 005. [Pan: Aafca 1128F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms C. Vatchala, Irs, Cit. ""यथ" क" ओर से /Respondent By : Shri Nitesh Agarwal (Virtual). सुनवाई क" तार"ख/Date Of Hearing : 11.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 17.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms C. Vatchala, IRS, CITFor Respondent: Shri Nitesh Agarwal (Virtual)
Section 127Section 153ASection 260A

…आयकर अपीलीय अिधकरण ‘बी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.2476/Chny/2024 (िनधा"रणवष" / Assessment Year: 2011-2012) The Deputy Commissioner of Vs. Adhunik Cement Limited, Income Tax, Dalmia Cement Bharat Limited, 4th floor, Anil Plaza-11, Central Circle 1(1) Trichy G.S. Road, Near ABC MORE Guwahati. Assam 791 005. [PAN: AAFCA 1128F] (अपीलाथ"/Appellant) (""यथ"/Res…

AP State Civil Supplies Corporation Limited vs. The Income Tax Officer

In the result, the Appeals are partly allowed

ITTA/79/2008HC Telangana28 Nov 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

For Appellant: SRl. A. V. KRISHNA KOUNDINYAFor Respondent: SRI J. V. PRASAD (Senior SC for Revenue )
Section 151Section 260

…eposited before first of March, 1983, otherwise thzrn in any one or more of the forms or modes specified in Section 11 (5), continue to remain so invested or deposited after 3C.11.1983, the assessee sha1l not be entitled to the benefit of exemption. 10 (2018) 9 SCC 1 10 13. In the instant case, the assessee is a charitable institution and invested the funds in the shares of the joint venture companies, namely, (1) Sudha Modern Dhall MilI Limited (2) Delta Oils & Fats Limited (3) Sri Gumvaurappan Swamy Oil Foods & Fats Limited, and (4) Godavari Edible Bran Oil Limited, in the year 1982-83. The said joint venture…

Sills Karingattil Jose, Nedumkandom vs. ITO Ward 2, Thodupuzha

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

…ils Karingattil Jose “rights issue”. We express our reluctance to accept the assessee’s instant argument going by the principle of stricter interpretation reiterated from time to time by hon’ble apex court recently in Commissioner Vs. Dilip Kumar & Co. (2018) 9 SCC 1 (SC) (FB) and their lordships latest judgment in Chief Commissioner of Income Tax Vs. M/s Safari Retreats Pvt. Ltd. (2024) 167 taxmann.com 73 (SC) as follows: “25. Regarding the interpretation of taxation statutes, the parties have relied on several decisions. The law laid down on this aspect is fairly well-settled. The principles governing the inte…

The Delhi University Cooperative Thrift Credit Society Ltd., Delhi vs. Income Tax Officer, Delhi

Appeal is allowed

ITA 381/DEL/2024[2019-2020]Status: DisposedITAT Delhi14 Nov 2024AY 2019-2020

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…lly dealing with filing of a sec. 139(1) return, sub-clause(ii) 2 | P a g e could not be pressed in action being in the nature of a general provision only. I adopt principles of stricter interpretation as per Commissioner vs. Dilip Kumar And Co. & Ors. [2018] 9 SCC 1 (SC) (FB) to conclude that both the learned lower authorities action disallowing the assessee's sec.80P deduction(s) claim(s) by way of sec.143(1)(a)(ii) or 143(1)(a)(v) "processing" has to be reversed. Ordered accordingly.” 5. I adopt the above extracted reasoning mutatis mutandis to reverse both the learned lower authorities action denying section…

Commissioner of Customs vs. M/S Canon India Private Limited

R.P.(C) No.-000400 - 2021Supreme Court07 Nov 2024

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…a. Collector of Customs v. Nathella Sampathu Chetty, 1962 SCC OnLine SC 30 b. Shreya Singhal v. Union of India, (2015) 5 SCC 1 Review Petition No. 400 of 2021 Page 48 of 161 c. Commissioner of Customs v. Dilip Kumar & Co., (2018) 9 SCC 1 d. Goodyear India Ltd. v. State of Haryana, (1990) 2 SCC 71 C. SUBMISSIONS ON BEHALF OF THE RESPONDENTS 52. Mr. Mukul Rohatgi, Mr. Arvind Datar and Mr. V. Lakshmikumaran, learned Senior Counsel appeared on behalf of the various importers and vehemently objected to the review of Canon India (supra) and also contended that both Sayed Ali (s…

Subhash Runwal, Bibwewadi, Pune vs. Income Tax Officer Ward 5(4) Pune, Pune

The appeal of the assessee is ALLOWED

ITA 1279/PUN/2024[2012-2013]Status: DisposedITAT Pune01 Oct 2024AY 2012-2013

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Subhash Runwal 204, Solitari-5, Nr. Kalyan Bhel, Bibwewadi Rd., Pune-411037. Pan: Adbpr7670R. . . . . . . . Appellant

For Appellant: Mr CD Upasani [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 133(6)Section 143(3)Section 144Section 148Section 250Section 69Section 69A

…that, the limit of escaped income set in section 149 of the Act is excluding the amount of BEL embedded in section 139(1)(b) of the Act. By application of stricter interpretation of law laid by Hon’ble Apex Court in ‘CoC(I) Mumbai Vs Dilip kumar & Co’ [2018, 9 SCC 1 (SC)] ITAT-Pune Page 10 of 16 Subhash Runwal Vs ITO ITA No. 1279/PUN/2024 AY: 2012-13 we say so because if the limit of escaped income set in 149 of the Act is considered to be inclusive of BEL, then it would grant license to the Revenue to issue notice u/s 148 of the Act invariably against all the persons [as defined u/s 2(31) r.w.s. 139(1)(b) of…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…tatute at hand is to be eschewed. We must first ask ourselves what is the object sought to be achieved by the provision, and construe the statute in accord with such object. And on the 20 (2018) 9 SCC 1 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 14 of 21 assumption that if any ambiguity arises in such construction, such ambiguity must be in favour of that which is exempted. Consequently, for the reasons given by us, we agree with the conclusions reached by the impugned judgments 2 of the Division Bench and th…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…tatute at hand is to be eschewed. We must first ask ourselves what is the object sought to be achieved by the provision, and construe the statute in accord with such object. And on the 20 (2018) 9 SCC 1 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 14 of 21 assumption that if any ambiguity arises in such construction, such ambiguity must be in favour of that which is exempted. Consequently, for the reasons given by us, we agree with the conclusions reached by the impugned judgments 2 of the Division Bench and th…

Tanalur Service Co-Op Bank Ltd, Malappuram vs. The ACIT, Ghaziabad

ITA 215/COCH/2023[2015-16]Status: DisposedITAT Cochin25 Sept 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.215 /Coch/2023 & SA No. 36 /Coch/2023 Assessment Year: 2015-16 Tanalur Service Co-operative Bank The Assistant Commissioner of Limited, Service Bank Building v. Income-tax Tanalur, Malappuram – 676 307. Kozhikkode. PAN : AADAT8161F. (Appellant/Applicant) (Respondent) Appellant by : ------- None ------ Respondent by : Smt. V. Swarnalatha, Sr. D.R. Date of Date of Hearing : 12.08.2024 Pronouncement : 25.09.2024 O R D E R Per Bench : This assessee’s appeal ITA N…

M/S.State Bank of India(Successor to State Bank of Travancore), Trivandrum vs. The ACIT, Trivandrum

ITA 252/COCH/2017[2010-11]Status: DisposedITAT Cochin25 Sept 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri Ninad Patade, CAFor Respondent: Sri Dr. S. Pandian, CIT-DR
Section 143(3)Section 263Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 36(1)(vili)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.Nos.251 & 252/Coch./2017 Assessment Years 2002-2003 & 2010-2011 M/s. State Bank of The ACIT, Circle-1(1), Travancore, Head Office (Tax Aayakar Bhavan, Kowdiar Cell), 2nd Floor, Poojappura, vs. PO, TRIVANDRUM TRIVANDRUM – 695 012. PIN – 695 003. PAN AAGCS9120G. KERALA. KERALA. (Appellant) (Respondent) For Assessee : Sri Ninad Patade, CA For Revenue : Sri Dr. S. Pandian, CIT-DR Date of Hearing : 20.08.2024 Date of Pronouncement : 25.09.2024 ORDER PER BENCH : Th…

M/S.State Bank of India(Successor to State Bank of Travancore), Trivandrum vs. The ACIT, Trivandrum

ITA 251/COCH/2017[2002-03]Status: DisposedITAT Cochin25 Sept 2024AY 2002-03

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri Ninad Patade, CAFor Respondent: Sri Dr. S. Pandian, CIT-DR
Section 143(3)Section 263Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 36(1)(vili)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.Nos.251 & 252/Coch./2017 Assessment Years 2002-2003 & 2010-2011 M/s. State Bank of The ACIT, Circle-1(1), Travancore, Head Office (Tax Aayakar Bhavan, Kowdiar Cell), 2nd Floor, Poojappura, vs. PO, TRIVANDRUM TRIVANDRUM – 695 012. PIN – 695 003. PAN AAGCS9120G. KERALA. KERALA. (Appellant) (Respondent) For Assessee : Sri Ninad Patade, CA For Revenue : Sri Dr. S. Pandian, CIT-DR Date of Hearing : 20.08.2024 Date of Pronouncement : 25.09.2024 ORDER PER BENCH : Th…

Santhigram Service Co Operative Society Limited No K280, Erattayar Idukki vs. Income Tax Officer, Thodupuzha

In the result, assessee’s appeal is allowed in above terms

ITA 795/COCH/2023[2011-12]Status: DisposedITAT Cochin12 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year: 2011-2012

For Appellant: ------- None ------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 139(1)Section 148Section 250Section 80A(5)Section 80P

…re distinguish between the return(s) filed under various provisions, i.e. section 139(1) or in section 148 or in any other proceedings; as the case may be. We accordingly invoke stricter interpretation as per Commissioner of Customs v. Dilip Kumr & Co. [2018] 9 SCC 1 (SC) (FB) that once section 80A(5) itself does not exclude “a return” filed u/s. 148 for the purpose of section 80P deduction, the assessee’s claim could not have been rejected in the lower proceedings. The assessee’s sole substantive ground of section 80P claim succeeds in principle and the learned Assessing Officer is directed to verify all the nec…

Shipra Bhagwan Chandra Shukla, Bandra West vs. Income Tax Officer Ward 25(1)(2) Mumbai, Mumbai

Appeal is dismissed in above terms

ITA 4532/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Divyesh Shah, C.AFor Respondent: Shri Prashant Mahajan, Sr. AR
Section 143(3)Section 54Section 54(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA.No.4532/Mum./2023 Assessment Year 2015-2016 Shipra Bhagwan Chandra Shukla, C/o.SS Pradhaan And Co. 301, Dinaco The Income Tax Officer, Kiran CSH Ltd., Somnath vs. Ward-25(1)(2), Lane, Off: Hill Road, Mumbai. Mumbai-400050 Maharashtra. Maharashtra. PAN ACLPS2173H (Appellant) (Respondent) For Assessee : Shri Divyesh Shah, C.A. For Revenue : Shri Prashant Mahajan, Sr. AR Date of Hearing : 24.07.2024 Date of Pronouncement : 26.07.2024 ORDER PER SATBEER SI…

Rajendra Kumar Meena, Gangapur vs. ITO Ward-2 Sawamadhopur, Gangapur

In the result, the appeal of the assessee is allowed

ITA 516/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Jul 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)
Section 143(2)Section 143(3)Section 147Section 148Section 2(14)Section 234A

…in the tax payer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly. A Constitution Bench in the case of Commissioner of Customs (Import), Mumbai Vs. Dilip Kumar And Company And Ors., (2018) 9 SCC 1, had reiterated these principles. It was a case where on a reference to the Larger Bench the Supreme Court was considering a question whether an ambiguity in a tax exemption provision or notification, the same must be interpreted so as to favour the assessee. Making a clear distinction between a charging provision of a taxing statute and exemption no…

The Pr. Commissioner of Income Tax -Central -1 vs. Aamby Valley Ltd

ITA/849/2019HC Delhi19 Jul 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 115JSection 14ASection 28Section 36(1)(iii)Section 47Section 56(2)(viia)

…1 ITAT itself records that the assessee had not earned any exempt income during the assessment year and even investments were made in its subsidiary for commercial expediency for which no borrowings were specifically 2 (2002) 9 SCC 1 3 Act 4 (1978) 4 SCC 358 5 SCN This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:21:58 ITA 849/2019 Page 5 of 8 undertaken. Therefore, the question of disallow…

Assistant Commissioner of Income Tax -1(2)(1)Mumbai, Mumbai vs. Madhusudhan Babubhai Kocha, Mumbai

Appeal is dismissed in above terms

ITA 3516/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Jul 2024AY 2013-14

Bench: Shri Satbeer Singh Godara (Jm) & Shri Girish Agrawal (Am)

Section 143(3)Section 2(22)(e)Section 2(32)

…d. which is less than the threshold limit of 10% prescribed in section 2(22)(e) of the Act. This clinching fact has remained un-rebutted from the Revenue side. Faced with this situation, we adopt restrict interpretation as per CIT Vs. Dilip Kumar & Co. (2018) 9 SCC 1 (Supreme Court) to conclude that the learned Commissioner’s lower appellate findings deleting the deeming dividend addition herein deserve to be upheld. Order accordingly. 7. This Revenue’s appeal is dismissed in above terms. Order pronounced in the open court on 10th July, 2024. (Girish Agrawal) Judicial Member Mumbai : 10.07.2024 Copy of the Orde…

ITO-6(1), Lucknow vs. M/S U.P. State Mineral Development Corporation Ltd., Lucknow

ITA 261/LKW/2020[2007-08]Status: DisposedITAT Lucknow04 Jul 2024AY 2007-08

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.261/Lkw/2020 निर्धारण वर्ा / Assessment Year : 2007-08 The Income Tax Officer Ward-6(1), Lucknow . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Smt. Namita Pandey [‘Ld. DR’]
Section 143(2)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH LUCKNOW BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.261/LKW/2020 निर्धारण वर्ा / Assessment Year : 2007-08 The Income Tax Officer Ward-6(1), Lucknow . . . . . . . अपीलार्थी / Appellant बिधम / V/s. U.P. State Mineral Development Crop. Ltd. Iind Floor, Pragati Kendra, Kapoorthala Commercial Complex, Aliganj, Lucknow. . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : None for the Assessee Revenue by : Smt. Namita Pandey [‘Ld. DR’] सुनवाई की तारीख / Date of conclusiv…

Oriental Charitable Foundation, Kolkata vs. CIT(Exemptions), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 257/KOL/2022[2017-18]Status: DisposedITAT Kolkata04 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Siddarth Agrwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Oriental Charitable Foundation ACIT Circle-1(1)(Exempt), P-46A, Radha Bazar Lane, Vs Kolkata. Kolkata-700001. (PAN: AAATO0629B) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agrwal, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 08.05.2024 Date of Pronouncement : 04.07.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of the Ld. Commissio…

Nrb Bearings Sevakachi Pat Sanstha, Jalna vs. Asst. Director of Income Tax CPC, CPC

Appeal is allowed

ITA 422/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2024AY 2019-20

Bench: Shri S.S. Godara & Shri Dipak P. Ripote

For Appellant: Mr. Piyush BafnaFor Respondent: Shri Arvind Desai
Section 139(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

…ase specifically dealing with filing of a sec.139(1) return, sub-clause(ii) could not be pressed in action being in the nature of a general provision only. I adopt principles of stricter interpretation as per Commissioner vs. Dilip Kumar And Co. & Ors. [2018] 9 SCC 1 (SC) (FB) to conclude that both the learned lower authorities action disallowing the assessee’s sec.80P deduction(s) claim(s) by way of 3 ITA No.422/PUN/2024, A.Y. 2019-20 sec.143(1)(a)(ii) or 143(1)(a)(v) “processing” has to be reversed. Ordered accordingly.” 4. We adopt the foregoing detailed reasons mutatis mutandis to accept the assessee’s inst…

Shree Kalika Devi Nagari Sahakari Pat Sanstha Maryadit Karad, Karad vs. ITO Ward 1, Satara

ITA 419/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.419/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Shree Kalika Devi Nagari Sahakari Pathsanstha Maryadit 6/1, Kasar Galli, Guruwar Peth, Karad Ta.: Karad, Dist.: Satara-415110 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-1, Satara . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Kishor Phadke [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/1059407077(1) Dt. 05/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 15/06/2021 Passed U/S 143(3) Of The Act.

For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 143(2)Section 143(3)Section 249(2)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 80P(2)

…of the Act by placing reliance on Hon’ble Supreme Court decisions in ‘Totgars Co-op. Sales Society Vs ITO’ [2010, 188 Taxman 282 (SC)], ‘Mavilayi Service Co-op. Bank Ltd. Vs CIT’ [2021, 431 ITR 1 (SC)], and ‘CoC(import) Mumbai Vs Dilip Kumar & Company’ [2018, 9 SCC 1 (SC)]. 2.2 When aforestated denial of 80P(2) deduction is assailed in an appeal before first appellate authority, the Ld. NFAC accorded as many as six clear opportunities of hearing from dt. 06/04/2024 to 07/12/2023 which however remained unattended & un-responded. In absence of any representation or written submission from the assessee, the Ld. NFAC…