Mumbai Benches in ITO v. Gopal S. Rajput

156 ITD 827Income Tax Appellate Tribunal2016#12219 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2023.

Judgments citing Mumbai Benches in ITO v. Gopal S. Rajput

M/S Kesarwani Marketing(P).Ltd., Allahabad vs. Jt. CIT(OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…v. Gopal S. Rajput , reported in (2016) 31 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad 156 ITD 827(Mum-trib.) , in which one of us namely Accountant Member was part of Division Bench who pronounced the order.So far as contention of the assessee that Section 194C has no applicability, when there are no payable as on 31.03.2007 i.e. at the year end, this proposition is already rejected by Hon’ble Supreme Court in the case of Palam Gas Service v.…

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt.CIT, (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…v. Gopal S. Rajput , reported in (2016) 31 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad 156 ITD 827(Mum-trib.) , in which one of us namely Accountant Member was part of Division Bench who pronounced the order.So far as contention of the assessee that Section 194C has no applicability, when there are no payable as on 31.03.2007 i.e. at the year end, this proposition is already rejected by Hon’ble Supreme Court in the case of Palam Gas Service v.…

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt. C.It, (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…v. Gopal S. Rajput , reported in (2016) 31 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad 156 ITD 827(Mum-trib.) , in which one of us namely Accountant Member was part of Division Bench who pronounced the order.So far as contention of the assessee that Section 194C has no applicability, when there are no payable as on 31.03.2007 i.e. at the year end, this proposition is already rejected by Hon’ble Supreme Court in the case of Palam Gas Service v.…

Kesarwani Marketing(P) Ltd., Allahabad vs. Jt.CIT, Allahabad

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

…ITA No. 154/Alld/2013 & 373/Alld/2013 Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.:154/Alld/2013 & 373/Alld/2013 Assessment Year(s):,2009-10 & 2010-11 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P. PAN:AACCK2094H (Appellant) (Respondent) Appellant by: Shri. Praveen Godbole, C.A. & S…

M/S Kesarwani <Arketing (P) Ltd, Allahabad vs. Jt.CIT (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…v. Gopal S. Rajput , reported in (2016) 31 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 &amp; 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 &amp; 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad 156 ITD 827(Mum-trib.) , in which one of us namely Accountant Member was part of Division Bench who pronounced the order.So far as contention of the assessee that Section 194C has no applicability, when there are no payable as on 31.03.2007 i.e. at the year end, this proposition is already rejected by Hon’ble Supreme Court in the case of Palam Gas Service v.…

M/S Kesarwani Marketing (P) Ltd., Allahabad vs. Jt.CIT (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

…ITA No. 154/Alld/2013 &amp; 373/Alld/2013 Assessment Year: 2009-10 &amp; 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.:154/Alld/2013 &amp; 373/Alld/2013 Assessment Year(s):,2009-10 &amp; 2010-11 M/s. Kesarwani Marketing Joint Commissioner Of Income Private Limited v. Tax (OSD), Central Circle, Sahson, Allahabad. Allahabad U.P. PAN:AACCK2094H (Appellant) (Respondent) Appellant by: Shri. Praveen Godbole, C.A. &amp; S…

Kavya Travel Private Limited, Chennai vs. ITO Corporate Ward 4 (4), Chennai

In the result, both the appeals filed by the assessee for ay: 2013-14

ITA 1791/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Ms.R.Anitha, JCITFor Respondent: 17.09.2019
Section 143(3)Section 194CSection 40

…TA Nos.1790 &amp; 1791/Chny/2018 :- 9 -: assessee that payments made for vehicle maintenance is to be excluded from the ambit of Section 194C read with Section 40(a)(ia) of the 1961 Act. The decision of ITAT, Mumbai in the case of ITO v Gopal S. Rajput (2016) 156 ITD 827(Mum-trib) , in which one of us being ld. Accountant Member was part of the Division Bench who pronounced the aforesaid order. The decision of Hon’ble Karnataka High Court in the case of Smt. J. Rama v. CIT (2012) 344 ITR 608(Kar. HC) is relevant. Now, coming back , we are of the considered view that the issue of disallowance of expenses by in…

Kavya Travel Private Limited, Chennai vs. ITO Corporate Ward 4 (4), Chennai

In the result, both the appeals filed by the assessee for ay: 2013-14

ITA 1790/CHNY/2018[2013-14]Status: DisposedITAT Chennai22 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Ms.R.Anitha, JCITFor Respondent: 17.09.2019
Section 143(3)Section 194CSection 40

…TA Nos.1790 &amp; 1791/Chny/2018 :- 9 -: assessee that payments made for vehicle maintenance is to be excluded from the ambit of Section 194C read with Section 40(a)(ia) of the 1961 Act. The decision of ITAT, Mumbai in the case of ITO v Gopal S. Rajput (2016) 156 ITD 827(Mum-trib) , in which one of us being ld. Accountant Member was part of the Division Bench who pronounced the aforesaid order. The decision of Hon’ble Karnataka High Court in the case of Smt. J. Rama v. CIT (2012) 344 ITR 608(Kar. HC) is relevant. Now, coming back , we are of the considered view that the issue of disallowance of expenses by in…

Mumbai Benches in ITO v. Gopal S. Rajput (156 ITD 827) — Cited in 8 Judgments | BharatTax