Meeraj Estate & Developers v. CIT

113 Taxmann.com 231High Court2020#5926 most cited

What is Meeraj Estate & Developers v. CIT authority for?

Rental income from a property is taxable as 'income from house property' rather than 'business income' unless the assessee engages in recurrent, organized, and systematic business activity related to the letting out and maintenance of the premises.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Meeraj Estate & Developers v. CIT · rental income · business income · income from house property · systematic business activity · organized business activity · recurrent business activity · Allahabad HC · 113 Taxmann.com 231

Sections most often in play

Section 143(3)Section 115JBSection 14ASection 158A(1)Section 24Section 35DDASection 36(1)(vii)Section 36(1)(viii)

Issues it is cited on

depreciation on leased assetssection 2(26)section 36(2)(i)section 129(1)section 35ddasection 158asection 4asection 36(1)(viii)minimum alternate taxsection 35ddsection 35dsection 40a(9)

Judgments citing Meeraj Estate & Developers v. CIT

Dy. Commissioner of Income Tax, Central Circle-I Noida, Noida vs. M/S Advant It Park Private Limited, Delhi

Appeal is allowed and order of the High Court is set aside

ITA 5334/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Jan 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17) ITA No.5333/Del/2025 (ASSESSMENT YEAR 2017-18) ITA No.5334/Del/2025 (ASSESSMENT YEAR 2018-19) Deputy Commissioner of Income Tax, Central Circle-1, Noida. (Appellant) M/s Advant IT Park Private Ltd. R-99F, Second Floor, Near Vs. Metro Station, Dilshad Garden, East Delhi-110095, New Delhi. PAN-AAFCA0572P (Respondent) C.O No.221/Del/2025 Arising out of ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17) C.O No.222/Del/2025 Arisi…

Dy. Commissioner of Income Tax, Central Circle-I, Noida vs. M/S Advant It Park Private Limited, Delhi

ITA 5332/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Jan 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17) ITA No.5333/Del/2025 (ASSESSMENT YEAR 2017-18) ITA No.5334/Del/2025 (ASSESSMENT YEAR 2018-19) Deputy Commissioner of Income Tax, Central Circle-1, Noida. (Appellant) M/s Advant IT Park Private Ltd. R-99F, Second Floor, Near Vs. Metro Station, Dilshad Garden, East Delhi-110095, New Delhi. PAN-AAFCA0572P (Respondent) C.Ο No.221/Del/2025 Arising out of ITA No.5332/Del/2025 (ASSESSMENT YEAR 2016-17) C.O No.222/Del/2025 Arisi…

Tourism Corporation of Gujarat Limited, Gandhinagar vs. PCIT Ahmedabad - 3, Ahmedabad

Accordingly, the appeal filed by the assessee is dismissed

ITA 1275/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2020-21

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 143(3)Section 144BSection 263Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1275/Ahd/2025 Assessment Year: 2020-21 Tourism Corporation of The PCIT Gujarat Limited Ahmedabad-3, Block No 16, 4th Floor, Vs Ahmedabad Udhyog Bhavan, Sector 11, Gandhinagar-382017, Gujarat, India (Respondent) PAN: AAACT7252J (Appellant) Assessee Represented: Shri Sunil Maloo, CA Revenue Represented: Shri R.P. Rastogi, CIT-DR Date of hearing : 15-09-2025 Date of pronouncement : 01-10-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This app…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 740/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 738/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 736/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 735/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 728/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 726/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 725/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member | ITA Nos & Asst. Years | Appellant | |-----------------------|-------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------| | 722/Ahd/2023 TO 728/Ahd/2023 2012-13 TO 2018-19 | National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat | Dy. CIT, Anand Circle, Anand | | 735/Ahd/2023 TO 740/Ahd…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 724/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 723/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 722/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Asstt. Commissioner of Income Tax, Anand Circle, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

The Dy.Commissioner of Income Tax., Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2954/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

National Dairy Development Board, Anand vs. The ACIT., Anand Circle, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2004/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

The ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 1873/AHD/2014[2010-11]Status: PendingITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

Effective Teleservices Pvt. Ltd., Gandhinagar vs. The Pr. CIT-3, Ahmedabad

In the result, the order passed under Section 263 of the Act is directed to be set-aside

ITA 410/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Malay Kalavadia & Shri ShalibhadraFor Respondent: Shri Sanjay Kumar, Sr. D.R
Section 143(3)Section 24Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.410/Ahd/2023 (Assessment Year: 2018-19) Effective Teleservices Pvt. Ltd., Vs. Principal Commissioner of 101-103, 1st Floor Info Tower 4, Income Tax-3, Info City Complex, Airport Road, Ahmedabad Gujarat-382009 Gujarat-380015 [PAN No.AAACE9318E] (Appellant) .. (Respondent) Appellant by : Shri Malay Kalavadia & Shri Shalibhadra Shah, A.Rs. Respondent by: Shri Sanjay Kumar, Sr. D.R. Date of Hearing 05.02.2024 Date of Pronouncement 08.03.2024 O R D E R PER SI…

M/S. S P Chips Potato Pvt. Ltd, Ahmedabad vs. DCIT, Circle-4(1)(4), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 548/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2014-15
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 115JSection 143Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 548 /Ahd/2019 Assessment Year 2014-15 M/s. S.P. Chips Potato DY CIT, Pvt. Ltd. 34-APMC, C.J. Circle-4(1)(4), Market, Vasana, Tolnaka, Vs Ahmedabad Ahmedabad (Respondent) AN: AAICS5208B (Appellant) Assessee by: Shri Sanjay R. Shah, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 26-04-2022 Date of pronouncement : 29-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Meeraj Estate & Developers v. CIT (113 Taxmann.com 231) — Cited in 19 Judgments | BharatTax