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

Shivananda Pati, Jalpaiguri vs. ADIT, CPC, Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 31/KOL/2024[2021-22]Status: DisposedITAT Kolkata03 Jun 2024AY 2021-22

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 30 To 32/Kol/2024 Assessment Year: 2020-21 To 2022-23 Shivananda Patil Adit, Cpc, Bengaluru C/O Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Beipp9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Probhash Roy, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 03/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21 To 2022-23. 2. As The Issues Involved In These Appeals Are Identical, For The Sake Of Convenience They Were Heard Together & Are Being Disposed Off By Way Of This Common Order. 3. The Common Issue Involved In These Appeals That Arises For Our Adjudication Is In Respect Of Denial Of Relief Claimed U/S 90 Of The Act On Account Of Delay In Furnishing Of Form 67 Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Probhash Roy, Addl. CIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI PRADIP KUMAR CHOUBEY, HON’BLE JUDICIAL MEMBER I.T.A. No. 30 to 32/Kol/2024 Assessment Year: 2020-21 to 2022-23 Shivananda Patil ADIT, CPC, Bengaluru C/o Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : BEIPP9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Probhash Roy, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/04/2…

Shivananda Patil, Jalpaiguri vs. ADIT, CPC, Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 30/KOL/2024[2020-21]Status: DisposedITAT Kolkata03 Jun 2024AY 2020-21

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Probhash Roy, Addl. CIT, Sr. D/R

Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

Maya Kapoor, Gurgaon vs. Income Tax Officer, Ward-2(4), Gurgaon

The appeal of the assessee is allowed

ITA 783/DEL/2024[2021-22]Status: DisposedITAT Delhi31 May 2024AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, AdvFor Respondent: Shri Om Parkash, Sr. Dr

Section 139Section 143(1)Section 154Section 90

…ITA No.-783/Del/2024 Maya Kapoor. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 783/Del/2024 (Assessment Year- 2021-22) Sh. Maya Kapoor, Income Tax Officer, 284, Espace, Sector-50, Vs. Ward- 2(4), Gurgaon, Haryana-122018. Gurgaon. PAN No: AASPS8817R APPELLANT RESPONDENT Assessee by : Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by : Shri Om Parkash, Sr. Dr Date of Hearing : 16.05.2024 Date of Pronouncement : 31.05.2024 ORDER PER SUDHIR PAREEK, JM This appeal is preferr…

Suchi Agrawal, Noida vs. ITO Ward 5(2)(4), Noida

ITA 601/DEL/2024[2020-21]Status: DisposedITAT Delhi31 May 2024AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Akash Vajpai, Adv. and Ms. Shweta ShandiyalFor Respondent: Shri Om Prakash, Sr. Dr

Section 143(1)Section 154Section 90

…ITA No.- 601/Del/2024 Suchi Agrawal IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 601/Del/2024 (Assessment Year- 2020-21) Suchi Agrawal, ITO, Sector 93, B Noida, Vs. Ward 5(2) (4), Gautam Buddha Nagar, Noida. Uttar Pradesh- 201304 PAN No: CMNPA2096K APPELLANT RESPONDENT Assessee by : Shri Akash Vajpai, Adv. and Ms. Shweta Shandiyal Revenue by : Shri Om Prakash, Sr. Dr Date of Hearing : 13.05.2024 Date of Pronouncement : 31.05.2024 ORDER PER SUDHIR PAREEK, JM The instant appeal has bee…

Manoj Kumar Srivastava, New Delhi vs. Circle 5(1)(1) G B Nagar, Gautam Budh Nagar

In the result, the appeal of the assessee is allowed

ITA 3007/DEL/2023[2020-21]Status: DisposedITAT Delhi24 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Ms. Samita Patni, CA &For Respondent: Sh. Anshul, Sr. DR

Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 3007/Del/2023 : Asstt. Year: 2020-21 Manoj Kumar Srivastava, Vs ACIT, A-28, Duggal Colony, Deoli Road, Circle-5(1)(1), Khanpur, New Delhi-110062 Gautam Budh Nagar, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. APYPS6420D Assessee by : Ms. Samita Patni, CA & Sh. Manoj Kumar, CA Revenue by : Sh. Anshul, Sr. DR Date of Hearing: 14.05.2024 Date of Pronouncement: 24.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the ass…

Manju Krishnappa, Bangalore vs. Additional Director of Income Tax Appeal, CPC Bangalore and the Income Tax Officer Ward 1(2)Bangalore, Bangalore

In the result, appeal of the assessee is allowed

ITA 569/BANG/2024[2019-20]Status: DisposedITAT Bangalore08 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Itu Singh, A.RFor Respondent: Shri V. Parithivel, D.R

Section 139(1)Section 139(5)Section 143(1)Section 154Section 234BSection 234CSection 90

…ITA No.569/Bang/2024 Mr Manju Krishnappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Mr. Manju Krishnappa 120/75, Fort Kengeri Bangalore South ADIT, CPC & ITO Kengeri SO Vs. Ward-1(2) Karnataka 560 060 Bangalore PAN NO : AVLPK4733C APPELLANT RESPONDENT Appellant by : Smt. Itu Singh, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 08.05.2024 Date of Pronouncement : 08.05.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal by assessee is emanated fr…

Sukdev Sen, Navi Mumbai vs. ACIT, Cir. 61, Kolkata

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

ITA 78/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 139(1)Section 143(3)Section 234ASection 234BSection 234CSection 250Section 90Section 90(2)

…the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decisions: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna vs. ITO 193 ITD 840 (Bang.) iii. 42 Hertz Software India Pvt. Ltd. vs. Asst. CIT, Ita No.29/Bang/2021 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 resepct of compliance with the procedural requirements have o…

Basudev Sharma, Kolkata vs. ITO, Ward-2(3), Alipurduar

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

ITA 256/KOL/2024[2021-22]Status: DisposedITAT Kolkata24 Apr 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Rakesh Mishra, Accountant Member] I.T.A. No. 256/Kol/2024 Assessment Year : 2021-22 Basudev Sharma vs ITO, Ward-2(3), Alipurduar PAN: BBAPS 5455 H Appellant Respondent Date of Hearing 23.04.2024 Date of Pronouncement 24.04.2024 For the Assessee Shri Siddharth Agarwal, Advocate For the Revenue Shri Subhro Das, Addl. CIT ORDER Per Sonjoy Sarma, JM: The captioned appeal filed by the assessee pertaining to Assessment Year 2021-22 (in short ‘AY’) is directed against the order passed u/s 250 of the I…

Ashish Sood, Zirakpur vs. The Dy. Commissioner of Income Tax, Circle-1(1), Chandigarh

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

ITA 747/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh23 Apr 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139(1)Section 143(1)Section 250Section 253Section 90

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश एम. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 747/Chd/2023 िनधा"रण वष" / Assessment Year : 2020-21 Ashish Sood, बनाम The DCIT, C/o Shri Tejmohan Singh Circle-1(1), Chandigarh Advocate, # 527, Sector 10-D Chandigarh-160011 "ायी लेखा सं./PAN NO: APUPS7142C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" क…

Vikas Kappor, New Delhi vs. DCIT Circle 70(1), New Delhi

In the result, the appeal is allowed

ITA 77/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Apr 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyaassessment Year: 2020-21

Section 143(1)Section 90

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Vikas Kappor, Vs DCIT, Circle-70(1), 3/9, East Patel Nagar, New Delhi. New Delhi-110008. PAN- AAMPK8688E APPELLANT RESPONDENT Assessee represented by Shri Ashwani Narang, Adv. Department represented by Shri Amit Katoch, Sr. DR Date of hearing 04.04.2024 Date of pronouncement 09.04.2024 O R D E R PER SAKTIJIT DEY, V.P.: This is an appeal by the assessee against order dated 16.11.2023 passed by the First Appellate Authority pertai…

Uma Maheshwar Rao Vendavelli, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5 (3)(2), Bangalore

In the result, the appeal is allowed

ITA 34/BANG/2024[2020-21]Status: HeardITAT Bangalore07 Mar 2024AY 2020-21

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Monish Sawkar, AdvocateFor Respondent: Sri.Subramanian.S, Addl.CIT-DR

Section 139(1)Section 139(5)Section 143(1)Section 154Section 250Section 90

…relied on. The 3 Uma Maheshwar Rao Vedavelli learned AR submitted that the issue in question is squarely covered by the following judicial pronouncements:- (i) Duraiswamy Kumaraswamy v. PCIT [TS-5818-HC- 2023 (Madras)-O] (ii) Brinda Rama Krishna v. ITO(2022) 193 ITD 840 (Bang.Tribunal) (iii) 42 Hertz Software India Pvt. Ltd. v. ACIT [TS-5736- ITAT-2022 (Bangalore)-O] (iv) Kazuya Watanabe v. ADIT [TS-6065-ITAT-2023 (Bangalore)O] (v) Shri Sunkesulapati Sumanth v. ITO [TS-5735- ITAT-2022 (Bangalore)-O] (vi) Shyamol Banerji v. DCIT [TS-5164-ITAT-2023 (Bangalore)-O] (vii) Sonia Sharma v. ITO [TS-5659-ITAT-2023 (Delhi…

Sh. Pawan Kumar, Chandigarh vs. DCIT, Circle 1(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 750/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh04 Mar 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rajiv Ahuja, Advocate and Shri Pawan Kumar, AssesseFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

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

…laim has been made in the return of income. 9. It was submitted that the matter is covered by the decisions of various Benches of the Tribunal and reliance was placed on the decisions of Coordinate Bangalore Benches in case of Ms. Brinda Rama Krishna Vs. ITO 193 ITD 840 and 42 Hertz Software India (P) Ltd. vs. ACIT 139 Taxmann.com 448, Coordinate Jaipur Benches in case of Suresh Kumar Doodi vs ACIT (ITA No. 164/JP/2023 dated 28/07/2023) and Ritesh Kumar Garg vs ACIT (ITA No. 261/JP/2022 dated 15/09/2023), Coordinate Calcutta Benches in case of Mahua Bagchi vs ACIT (ITA No. 03/kol/2023 dated 19/07/2023) and the r…

Power and Energy Consultants India Private Limited, Delhi vs. ITO, Ward-19(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 3420/DEL/2023[2021-22]Status: DisposedITAT Delhi15 Feb 2024AY 2021-22

Bench: Shri Amit Shukla & Shri M. Balaganeshpower & Energy Consultants Vs. Ito, India Pvt. Ltd, Ward-19(1), House No. U-136, Vikas Marg, Delhi Shakarpur, New Delhi-110092 (Appellant) (Respondent) Pan: Aaacg3625J Assessee By : Shri Harish Chaudhary, Ca Shri Mohit Chaudhary, Ca Ms. Neetu Jain, Ca Revenue By: Shri Vivek Vardhan, Sr. Dr Date Of Hearing 13/02/2024 Date Of Pronouncement 15/02/2024

For Appellant: Shri Harish Chaudhary, CaFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 139(1)Section 143(1)Section 154Section 90Section 90ASection 91

…instant case, the Form 67 was filed by the assessee before the ld AO before the due date prescribed u/s 139(4) of the Act. This issue is no longer res integra in view of the decision of the coordinate Bangalore Bench in the case of Brinda Ramakrishna Vs. ITO 193 ITD 840 is as under:- “4. The Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read with Article 24 of India Australia tax treaty ("DTAA") in a revised return of income filed on 31.8.2018. The Assessee had not filed the Form 67 before filing the return of income. On realising the same, the Assessee filed Form 67 in support of claim of foreign t…

Rajesh Kumar Lakhran, Jaipur vs. ITO, WD-7(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 761/JPR/2023[AY 2021-22]Status: DisposedITAT Jaipur07 Feb 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Jagdish Choudhary (Proxy)For Respondent: Sh. Monisha Choudhary (Addl.CIT)

Section 154Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 761/JPR/2023 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Rajesh Kumar Lakhran ITO, Vs. Loharwara Kherimilik Via Renwal, Ward 7(1), Phulera, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMPPL 7254 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Jagdish Choudhary (Proxy) jktLo dh vksj ls…

Vineet Bahety, Kolkata vs. ITO, Ward-44(2), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 1267/KOL/2023[2020-21]Status: DisposedITAT Kolkata06 Feb 2024AY 2020-21

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(1)Section 250Section 90

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 1266 & 1267/KOL/2023 Assessment Years: 2019-20 & 2020-21 Vineet Bahety..........................................................Appellant [PAN: AIIPB 1633 J] Vs. ITO, Ward-44(2), Kolkata....…………......................Respondent Appearances: Assessee represented by: Sh. Akash Bansal, A/R. Department represented by: Sh. P.P. Barman,…

Vineet Bahety, Kolkata vs. ITO, Ward-44(2), Kolkata.

In the result, both the appeals filed by the assessee are allowed

ITA 1266/KOL/2023[2019-20]Status: DisposedITAT Kolkata06 Feb 2024AY 2019-20

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(1)Section 250Section 90

Akshay Rangraoji Umale, Pune vs. DCIT, Circle 12 Pune, Pune

The appeal of the assessee is ALLOWED in above terms

ITA 1428/PUN/2023[2019-20]Status: DisposedITAT Pune01 Feb 2024AY 2019-20

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1428/Pun/2023 निर्धारण वर्ष / Assessment Year : 2019-19 Akshay Rangroji Umale A-402, Pride Panorama, Shivaji Hsg. Society, Sb Road, Pune-411016 Pan: Aampu7528K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Ms Sonal Sonkavde [‘Ld. DR’]

Section 139(1)Section 139(4)Section 143(1)Section 250Section 5Section 6(1)Section 90

…॥आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.सी.’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 1428/PUN/2023 निर्धारण वर्ष / Assessment Year : 2019-19 Akshay Rangroji Umale A-402, Pride Panorama, Shivaji Hsg. Society, SB Road, Pune-411016 PAN: AAMPU7528K . . . . . . . अपीलार्थी / Appellant बनामम / V/s Dy. Commissioner of Income Tax, Circle-12, Pune . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Mr Kishor Phadke [‘Ld. AR’] Reve…

Saimaa Technologies LLP, Mumbai vs. ITO Ward-14(3)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3034/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Jan 2024AY 2021-22

Bench: Shri N. K. Choudhry & Shri Gagan Goyal & Saimaa Technologies Llp, 11, Ground Floor, C-Wing, Building No. 1, Kailas Industrial Company, Veer Savarkar Marg, Park Site, Vikhroli (West) Maharashtra -400 079 ...... Appellant

For Appellant: Shri B. V. Jhaveri &For Respondent: Shri Mahesh Parwani, Ld. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & Saimaa Technologies LLP, 11, Ground floor, C-Wing, Building No. 1, Kailas Industrial Company, Veer Savarkar Marg, Park Site, Vikhroli (West) Maharashtra -400 079 ...... Appellant Vs. ITO Ward-14(3)(1), R. No. 554, Aayakar Bhavan, M. k. Road, Mumbai-400 020 PAN – ADAFS3888F ..... Respondent Appellant by : Shri B. V. Jhaveri & Ms. Bhargavi Raval, Ld. ARs Respondent by : Shri Mahesh Parwani, Ld. DR Date of hearing : 21/12/2023 Date of pronouncement : 25/01/2024 P…

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 DCIT, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. PAN : AESPN 6617 E APPELLANT RESPONDENT Assessee by : Shri. Veerabasavana Gowda S, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 04.12.2023 Date of Pronouncement : 05.12.2023 O R D E R Per George George K, Vice President: T…

Narendra Nath Ratnakaram, Bangalore- Maratahalli vs. Commissioner of Income Tax, Circle-5(3)(2), Ministry of Finance, Income Tax Department

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 508/BANG/2023[2020-21]Status: DisposedITAT Bangalore20 Nov 2023AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21 Shri Narendranath Ratnakaram, The Deputy L-1-19, Paramount Commissioner Of Raghavendra, Income Tax, 42/6, Varthur Road, Circle – 5(3)(2), Marathahalli, Vs. Bangalore. Bangalore – 560 037. Pan: Aeepr8524A Appellant Respondent Assessee By : Ms. Adam Kajabee, Ca Revenue By : Shri Parithivel, Jcit Dr Date Of Hearing : 20-11-2023 Date Of Pronouncement : 20-11-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 19/12/2022 Passed By National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2020-21 On Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case, The Order Of The Learned Cit (Appeals) Is Erroneous & Against The Provisions Of The Income Tax Act & Prejudicial To The Appellant. 2. The Learned Cit (Appeals) Has Erred By Passing Order U/S. 250 Without Giving Reasonable Opportunity Of Being

For Appellant: Ms. Adam Kajabee, CAFor Respondent: Shri Parithivel, JCIT DR

Section 139(1)Section 250Section 80ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shri Narendranath Ratnakaram, The Deputy L-1-19, Paramount Commissioner of Raghavendra, Income Tax, 42/6, Varthur Road, Circle – 5(3)(2), Marathahalli, Vs. Bangalore. Bangalore – 560 037. PAN: AEEPR8524A APPELLANT RESPONDENT Assessee by : Ms. Adam Kajabee, CA Revenue by : Shri Parithivel, JCIT DR Date of Hearing : 20-11-2023 Date of Pronouncement : 20-11-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against t…