How many judgments cite Ms. Brinda Ramakrishna v. ITO?

109 judgments on BharatTax cite Ms. Brinda Ramakrishna v. ITO (135 Taxmann.com 358), spanning 2022 to 2026.

Which sections of the Income Tax Act does Ms. Brinda Ramakrishna v. ITO come up under?

It is most often cited in judgments turning on Section 90, Section 143(1), Section 139(1), Section 154, Section 91, Section 250.

Ms. Brinda Ramakrishna v. ITO

135 Taxmann.com 358Income Tax Appellate Tribunal2022#991 most cited

What is Ms. Brinda Ramakrishna v. ITO authority for?

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ms. Brinda Ramakrishna v. ITO · Form 67 · Foreign Tax Credit · Rule 128(9) · DTAA · delay in filing · mandatory vs directory

Also reported as

193 ITD 840

Sections most often in play

Section 90 Section 143(1)Section 139(1)Section 154 Section 91 Section 250 Section 119(2)(b)Section 128(9)

Issues it is cited on

section 295 foreign tax credit section 90a section 90(2)azadi bachao andolan section 90 section 91 section 42 section 139(5)rectification under section 154 section 139(4)section 264

Judgments citing Ms. Brinda Ramakrishna v. ITO

Vivek Tiwari, Hyderabad vs. ACIT, Circle 3, Suri

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

ITA 163/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 250Section 90

…e of FTC allowed the appeal. The following cases have been referred in the said order as well as in the order of Rahul Anand (supra) relied upon by the assessee: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna us. ITO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. ITA No. 29/ Bang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P. No.5834 of 2022 7. Before proceeding further, we would like to reproduce rule 128 of the Income-tax Rules, 1962 (the Rules) which relates to foreign tax credit and is as under: "Foreign Tax Credit. 128 (1) An assessee, being…

Akshay Devidas Tajane, Chandrapur vs. ITO Ward -1, Chandrapur

In the result, assessee’s appeal is allowed for statistical purposes in terms indicated above

ITA 161/NAG/2025[2021-22]Status: DisposedITAT Nagpur27 May 2025AY 2021-22

Bench: Shri V. Durga Rao

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha

Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.161/Nag./2025 (Assessment Year : 2021–22) Shri Akshay Devidas Tajane Ekori Ward, Near Shri Talkies Chowk ……………. Appellant Chandrapur 442 402 PAN – ANOPT0814C v/s Income Tax Officer ……………. Respondent Ward–1, Chandrapur Assessee by : Shri Mahavir Atal Revenue by : Shri Surjit Kumar Saha Date of Hearing – 13/05/2025 Date of Order – 27/05/2025 O R D E R Captioned appeal preferred by the assessee challenging the impugned order dated 10/01/2025, passed by the learned Commissioner of Income Tax (Ap…

Jaico Publishing House, Mumbai vs. ITO Ward Circle 17(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 1753/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 May 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Prabhash Shankar

For Appellant: Shri Harsh Kothari, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)

Section 119(2)(b)Section 139(1)Section 143(1)Section 90Section 91

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 1753/MUM/2025 (A.Y. 2019-20) Jaico Publishing House, v/s. Income Tax Officer, Ward A-2 Jash Chambers, Sir बनाम Circle – 17(1), Kautilya Bhavan, Phirozshah Mehta Road, Bandra Kurla Complex, Bandra Fort, Mumbai - 400 001, (East), Mumbai - 400051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFJ4986G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Harsh Kothari, AR Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Date of Hearing 05.05.2025 D…

Alok Kumar Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 439/BANG/2025[2019-20]Status: DisposedITAT Bangalore08 May 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Balaji V., CAFor Respondent: Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2019-20 Alok Kumar Jain, Vs. The Deputy Commissioner C/o. Blackstone Advisors India Private Ltd., of Income Tax, 5th Floor, Express Towers, Circle 3(3)(1), Nariman Point, Bangalore. Mumbai – 400 021. PAN: AJLPJ 1031E APPELLANT RESPONDENT Appellant by : Shri Balaji V., CA Respondent by : Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 05.05.2025 Date of Pronouncement : 08.05.2025 O R D E R Per Prashant Maharishi, Vice President 1.…

Swapan Bhttacharya, Kolkata vs. ACIT, Circle 61, Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 242/KOL/2025[2017-18]Status: DisposedITAT Kolkata05 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 139(1)Section 143(2)Section 143(3)Section 250Section 90

Kumar Ranganathan, Bangalore vs. DCIT Circle 1(1)(1), Bangalore

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

ITA 20/BANG/2025[2021-22]Status: DisposedITAT Bangalore22 Apr 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Harish Sampangi, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 139(1)Section 143(1)Section 154Section 250Section 90

…ITA No.20/Bang/2025 Kumar Ranganathan, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Kumar Ranganathan 15, Defence Colony Indiranagar DCIT Vs. Karnataka 560 038 Circle-1(1)(1) Bangalore PAN NO : AIIPR4940C APPELLANT RESPONDENT Appellant by : Sri Harish Sampangi, A.R. Respondent by : Ms. Neha Sahay, D.R. Date of Hearing : 09.04.2025 Date of Pronouncement : 22.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed agains…

Indira Veluri, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department

Section 250Section 253(5)

…ITA No.2513/Bang/2024 Mrs. Indira Veluri, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Mrs. Indira Veluri Villa No.789, Phase 3 Adarsh Palm Retreat ITO Bellandur Vs. Ward-4(2)(3) Bangalore 560 103 Bangalore PAN NO : AFAPI8965B APPELLANT RESPONDENT Appellant by : Sri Pavan Kumar, A.R. Respondent by : Sri Ganesh R Gale, Standing counsel for department Date of Hearing : 23.01.2025 Date of Pronouncement : 21.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the…

Pukhraj Singh Gujral, Chandigarh vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh16 Apr 2025AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR

Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 637 /Chd/2024 िनधा"रण वष" / Assessment Year : 2022-23 Pukhraj Singh Gujral The CPC बनाम 1528, Sector 36D, Bengaluru Chandigarh "थायी लेखा सं./PAN NO: AALCS8303C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Yogesh Monga, C.A (Virtual) राज"व क" ओर से/ Revenue by : Dr Ranjeet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 03/04/2025 उदघोषणा क" तारीख/Date of Pronouncement : 16/04/2025 आदेश/Order PER LALIET KUMAR, J.M This…

Bhupendra Bora, Ghaziabad vs. DCIT, Dehradun

In the result, the appeal is allowed

ITA 230/DDN/2024[2019-20]Status: DisposedITAT Dehradun02 Apr 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR

Section 139(1)Section 139(4)Section 143(1)Section 192Section 90

…e Act, the assessee was denied the foreign tax credit of 5,72,956/- by the lower authorities. The law is now very well settled by the decision of Bengaluru Tribunal in the case of Brinda Ramakrishna vs ITO in ITA No. 454/Bang/2021 dated 17-11-2021 reported in 193 ITD 840 (Bang Trib). The relevant operative portion of the said order is reproduced below:- “3. There is no dispute that the Assessee is entitled to claim FTC. Rule 128 of the Income-tax Rules, 1962 (Rules) provides for giving FTC and reads thus : 'Foreign Tax Credit. 128. (1) An assessee, being a resident shall be allowed a credit for the amount of any…

Abhinav Limaye, Pune vs. DCIT, CPC / ITO Ward 13(2), Pune

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

ITA 2641/PUN/2024[2017-18]Status: DisposedITAT Pune28 Mar 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2641/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Abhinav Limaye, Vs. Dcit, Cpc, Bengaluru. B-605, Sai Marigold, Rahatani Road, Pimple Saudagar, Pune- 411027. Pan : Aclpl5320P Appellant Respondent Assessee By : Shri Rajendra Agiwal Revenue By : Ms. Shilpa N. C. Date Of Hearing : 22.01.2025 Date Of Pronouncement : 28.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.10.2024 Passed By Ld. Addl/Jcit(A), Udaipur [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual Having Income From Salary, House Property & Income From Other Sources & Has Furnished Return Of Income U/S 139(1) Of The It Act

For Appellant: Shri Rajendra AgiwalFor Respondent: Ms. Shilpa N. C

Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2641/PUN/2024 िनधा"रण वष" / Assessment Year : 2017-18 Abhinav Limaye, Vs. DCIT, CPC, Bengaluru. B-605, Sai Marigold, Rahatani Road, Pimple Saudagar, Pune- 411027. PAN : ACLPL5320P Appellant Respondent Assessee by : Shri Rajendra Agiwal Revenue by : Ms. Shilpa N. C. Date of hearing : 22.01.2025 Date of pronouncement : 28.03.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.10.2024 passed…

Sridharan Venkatanarayanan, Secunderabad vs. DCIT., Circle- 12(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 32/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: C.A V. BalajiFor Respondent: : Dr. Sachin Kumar, DR

Section 119(2)(b)Section 139(1)Section 139(5)Section 143(1)Section 91

…ITA 32 of 2025 Sridharan Venkatanarayanan आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad PAN:BGAPS6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A V. Balaji राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2…

Sumit Sethi, Jaipur vs. ADIT, CPC/Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

ITA 1339/JPR/2024[2019-20]Status: DisposedITAT Jaipur25 Mar 2025AY 2019-20

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Anup Singh, Addl. CIT-DR

Section 143(1)Section 154Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR JhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ,o aJhujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1338 & 1339/JP/2024 fu/kZkj.k o"kZ@Assessment Year: 2018-19 & 2019-20 cuke Shri Sumit Sethi The DCIT 417, Sethi Bhawan, Hanuman Ji Ka Rasta, Vs. Central Circle-1 Jaipur Johri Bazar, Jaipur 302 002 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6966 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri S.R. Sharma,…

Sumit Sethi, Jaipur vs. ADIT, CPC/Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

ITA 1338/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Mar 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Anup Singh, Addl. CIT-DR

Section 143(1)Section 154Section 90

Timirbaran Mazumder, Kolkata vs. D.C.I.T./A.C.I.T., Circle 2(1), International Taxation, Kolkata

The appeal are allowed

ITA 1905/KOL/2024[2018-19]Status: DisposedITAT Kolkata20 Mar 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 90

…sh the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Tuxmann.com 35(SC) ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have obs…

Suresh Kumar Vobbilisetty, Hyderabad vs. Income Tax Officer, International Taxation-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1204/HYD/2024[2021-2022]Status: DisposedITAT Hyderabad07 Mar 2025AY 2021-2022

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad Pan:Acgpv5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca K Hemalatha राज" व "ारा/Revenue By:: Shri Kumar Aditya, Dr सुनवाई की तारीख/Date Of Hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: CA K HemalathaFor Respondent: : Shri Kumar Aditya, DR

Section 139(1)Section 143(1)Section 91

…ITA No 1204 of 2024 Suresh Kumar Vobbilisetty IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM- A‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad PAN:ACGPV5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA K Hemalatha राज" व "ारा/Revenue by:: Shri Kumar Aditya, DR सुनवाई की तारीख/Date of hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/ORDER Per Vij…

Arpit Kumar Tomar, Uttar Pradesh vs. Income Tax Officer, Lucknow

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

ITA 250/LKW/2023[2019-2020]Status: DisposedITAT Lucknow24 Feb 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

For Appellant: Shri V. Balaji, FCAFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer v. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. PAN:AJBPT8004B (Appellant) (Respondent) Appellant by: Shri V. Balaji, FCA Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 13 02 2025 Date of pronouncement: 24 02 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order…

Monika Rathore, Gwalior vs. Income Tax Officer Ward -1, Morena

In the result, the appeal of the assessee is allowed for statistical

ITA 290/AGR/2024[MONIKA RATHORE]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

Section 139(1)Section 139(4)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 Monika Rathore, Suman Kunj, Income-tax Officer, Behind Pitambra Dharam Kanta, v. Ward-1, Morena, Gole Ka Mandir, Gwalior Madhya Pradesh Residency, S.O. GWL DISLARI, Gwalior-474005(M.P.). PAN :ESEPR4702Q (Appellant) (Respondent) Assessee by Sh. Nitin Gulati, Advocate Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 09.01.2025 Date of pronouncement 06.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 290/Agr/2024 for the asses…

Ankita Paliwal, Aligarh, Uttar Pradesh vs. Commissioner of Income Tax, Aligarh

In the result, the appeal of the assessee is allowed for statistical

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2018-19 Mrs.Ankita Paliwal, ACIT, 4(1)(1), H.No. 3/249/1420, v. Aayakar Bhawan Pragati Nagar, Gali No. 2 Marris Road Near ADA Colony, Aligarh, U.P. Part-I, Ramghat Road, Aligarh-202001 (U.P.) PAN :AYZPP3923E (Appellant) (Respondent) Assessee by Ms. Akshi Singhal, C.A. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.01.2025 Date of pronouncement 06.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 195/Agr/2024 for the assessment…

Mr Kedar Jagdish Mankar, Pune vs. Assistant Commissioner of Income Tax, Circle-8, Pune

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

ITA 1624/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Ramnath P. Murkunde

Section 143(1)Section 154Section 250Section 90

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1624/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Mr. Kedar Jagdish Mankar, ACIT, Twin Palm CHS, Flat 16, A Wing, Circle-8, Pune Nr. Bhoir Estate, Dange Chowk, Vs. Pune – 411033 PAN : ALGPM9697Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sachin P. Kumar Department by : Shri Ramnath P. Murkunde Date of hearing : 11-11-2024 Date of 28-01-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA,…

Excelsoft Technologies Limited, Mysore vs. DCIT, Circle-1(1), Mysore

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

ITA 2191/BANG/2024[2020-21]Status: DisposedITAT Bangalore13 Jan 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year: 2020-21

For Appellant: Shri Bibhuti Ram Krishna, CAFor Respondent: Shri V. Parithivel, Jt.CIT (DR)(ITAT), Bengaluru

Section 115JSection 139(1)Section 143(1)Section 143(3)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment year: 2020-21 Excelsoft Technologies Ltd., Vs. The Deputy Commissioner 1-B, Hootagalli Industrial Area, of Income Tax, Mysore – 570 018. Circle 1(1), PAN: AAACE 7999R Mysore. APPELLANT RESPONDENT Appellant by : Shri Bibhuti Ram Krishna, CA Respondent by : Shri V. Parithivel, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 19.12.2024 Date of Pronouncement : 13.01.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is filed by Excelsof…