Mumbai in Reliance Payment Solutions Ltd. v. Pr. CIT

136 Taxmann.com 277Income Tax Appellate Tribunal2022#6856 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

on money receiptrevision u/s 263lack of enquiryon-moneyprincipal commissioner of income-taxerroneous and prejudicialnon-application of mindrevenue expenditureagricultural incomesection 263section 26income-tax officer

Judgments citing Mumbai in Reliance Payment Solutions Ltd. v. Pr. CIT

M/S. ABHINAV ENTERPRISES,INDORE vs. PCIT-2, INDORE, INDORE

ITA 339/IND/2023[2015-16]Status: DisposedITAT Indore11 Mar 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 M/S. Abhinav Enterprises, Pr. Commissioner Of 85, Income-Tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan : Aanfa6300Q Assessee By Shri S.S.Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.02.2024 Date Of Pronouncement 11.03.2024

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2015-16 M/s. Abhinav Enterprises, Pr. Commissioner of 85, Income-tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) PAN : AANFA6300Q Assessee by Shri S.S.Deshpande, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.02.2024 Date of Pronouncement 11.03.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 14…

ASHA DEVI L/H OF LATE GYAN CHAND PRASAD,PATNA vs. PR.CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 66/PAT/2021[2016-17]Status: DisposedITAT Patna13 Feb 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(37)Section 143(3)Section 263Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 66/Pat/2021 Assessment Year : 2016-17 Asha Devi L/H of Late Gayan Vs PCIT-1, Patna Chand Prasad . PAN: DABPP 8190 J Appellant Respondent Date of Hearing 22.11.2023 Date of Pronouncement 13.02.2024 For the Assessee Shri Ashish Kr. Agrawal, CA For the Revenue Shri Rupesh Agrawal, Addl. CIT, Sr. DR ORDER Per Sonjoy Sarma, JM: The appeal of the assessee for the assessment year 2016- 17 is directed against the order dated 25.02.2021 passed by the ld. Pr. Commissione…

M/S AYUSH AJAY CONSTRUCTION PVT. LTD. ,INDORE vs. THE DCIT CENTRAL-(1), INDORE

The appeal is dismissed

ITA 174/IND/2023[2018-19]Status: DisposedITAT Indore12 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Ayushajay Construction Pr.Cit-1, Private Limited, Indore. बनाम/ 3/3, South Tukoganj, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aacca 5523 B Assessee By Shri Prakash Jain & Ms. Shreya Jain, Cas Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 22.11.2023 Date Of Pronouncement 12.01.2024

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Ayushajay Construction Pr.CIT-1, Private Limited, Indore. बनाम/ 3/3, South Tukoganj, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AACCA 5523 B Assessee by Shri Prakash Jain and Ms. Shreya Jain, CAs Revenue by Ms. Simran Bhullar, CIT DR Date of Hearing 22.11.2023 Date of Pronouncement 12.01.2024 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 29.03.2023 passed…

NEENA DADWANI,UJJAIN vs. PCIT-1, INDORE

Appeal is allowed

ITA 131/IND/2022[2017-18]Status: DisposedITAT Indore24 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Neena Dadwani, Pcit-1, 6, Sunshine Tower, Indore. बनाम/ Priyadarshini Square, Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abopd0598D Assessee By Shri Harsh Vijaywargiya, Ca Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

Section 143(3)Section 263Section 57

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Neena Dadwani, PCIT-1, 6, Sunshine Tower, Indore. बनाम/ Priyadarshini Square, Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: ABOPD0598D Assessee by Shri Harsh Vijaywargiya, CA Revenue by Shri P.K.Mishra, CIT DR Date of Hearing 31.05.2023 Date of Pronouncement 24.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 25.03.2022 passed by learned Pr. Commissio…

S.R.DIGITAL AND BROADBAND PVT.LTD. ,INDORE vs. PCIT(1), INDORE

Appeal is allowed

ITA 38/IND/2022[2016-17]Status: DisposedITAT Indore31 Jul 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 S.R. Digital Tv & Pcit, Broadband Private Indore बनाम/ Limited, 335 Orbit Mall, A. B.Road, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aavcs1165L Assessee By Shri S.S.Solanki, C.A. Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 31.07.2023

Section 139(1)Section 143(2)Section 143(3)Section 263Section 80

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2016-17 S.R. Digital TV and PCIT, Broadband Private Indore बनाम/ Limited, 335 Orbit Mall, A. B.Road, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: AAVCS1165L Assessee by Shri S.S.Solanki, C.A. Revenue by Shri P.K.Mishra, CIT DR Date of Hearing 02.05.2023 Date of Pronouncement 31.07.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 31.03.2021 passed by learned Pr…

DANISH HEALTH CARE P LTD ,UJJAIN vs. PR CIT -1, INDORE

ITA 100/IND/2022[2017-18]Status: DisposedITAT Indore15 Jun 2023AY 2017-18

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyaniassessment Year: 2017-18 M/S Danish Health Care Pr. Cit-1, Private Limited, Indore बनाम/ 76/27, Maxi Road, Industrial Area, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaecd5554F Assessee By Ms.Ruchira Negi, Ld. Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.03.2023 Date Of Pronouncement 15.06.2023

Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s Danish Health Care Pr. CIT-1, Private Limited, Indore बनाम/ 76/27, Maxi Road, Industrial Area, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) PAN: AAECD5554F Assessee by Ms.Ruchira Negi, Ld. AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 22.03.2023 Date of Pronouncement 15.06.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 07.02.2022 passed by l…

HARISH KUMAR MURALIDHAR HARWANI ,HYDERABAD vs. INCOME TAX OFFICERS ,WARD-3(1) , HYDERABAD

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

ITA 69/HYD/2022[2016-17]Status: DisposedITAT Hyderabad28 Apr 2023AY 2016-17

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year:2016-17 Shri Harish Kumar Vs. Income Tax Officer Muralidhar Harwani, Ward 3(1) Hyderabad Hyderabad Pan:Aayph0485N (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 21/03/2023 Date Of Pronouncement: 28/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.03.2021 Of The Learned Pr.Cit -1, Hyderabad, Relating To A.Y.2016-17. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Validity Of The Order Passed U/S 263 Of The I.T. Act By The Pcit-I.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 263

…Projects : Ltd – ITA No.1361/Hyd/2013 – ITAT Hyderabad xvi) Visu International Ltd – ITA 394/Hyd/2016- ITAT Hyderabad 13. Referring to the decision of the Mumbai bench of the Tribunal in the case of Reliance Payment Solutions Ltd vs. PCIT reported in (2022) 136 Taxmann.com 277, he submitted that the revisional powers u/s 263 cannot be invoked merely because the Assessing Officer did not give specific reasons for accepting assessee’s detailed submissions. 14. The learned Counsel for the assessee also relied on the following decisions: a) Sri V. Rajasekhar vs. Income Tax Officer in ITA No.1357/Hyd/2018 – ITAT H…

RUCHI JAIN ,M/S DARSH MARKETING, RATLAM vs. PCIT-1, INDORE

ITA 76/IND/2022[2017-18]Status: DisposedITAT Indore23 Mar 2023AY 2017-18

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, इंदौर"यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2017-18 Ruchi Jain, Pr. CIT-1 M/s. Darsh Marketing, Indore बनाम/ 96, Gulmohar Colony, Vs. Ratlam (Appellant / Assessee) (Respondent / Revenue) PAN:BWOPS 0676 P Assessee by Shri Rajesh Mehta & Apurva Mehta, Ars Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 07.12.2022/16.03.2023 Date of Pronouncement 23.03.2023 आदेश/ O R D E R Per B.M. BIYANI, AM: Feeling aggrieved by revisi…

SHRI NITIN BOTHRA,INDORE vs. HE PCIT -1 INDORE, INDORE

ITA 108/IND/2022[2017-18]Status: DisposedITAT Indore09 Feb 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2017-18 Shri Nitin Bothra Pr. Cit-1 बनाम/ Indore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abqpb0064J Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 18.11.2022 Date Of Pronouncement 09.02.2023

Section 115BSection 143(3)Section 263Section 68

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shri Nitin Bothra Pr. CIT-1 बनाम/ Indore Indore Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: ABQPB0064J Assessee by Shri Anil Kamal Garg, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 18.11.2022 Date of Pronouncement 09.02.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 09.03.2022passed by learned Pr. Commissioner of Income-Tax-1,Indore[“Ld. PCIT”]u/s 2…

SHRI UMESH KUMAR AGRAWAL,TILAK BHAWAN, HARDA vs. PCIT-1, BHOPAL

ITA 87/IND/2022[2017-18]Status: DisposedITAT Indore20 Jan 2023AY 2017-18

Bench: Shri Chandra Mohal Garg & Shrib.M. Biyaniassessment Year: 2017-18 Shri Umesh Kumar Agrawal, Pr. Cit-1, बनाम/ Harda Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Adypa 9036 B Assesseeby Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 17.11.2022 Date Of Pronouncement 20.01.2023

Section 143(3)Section 263

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAL GARG, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shri Umesh Kumar Agrawal, Pr. CIT-1, बनाम/ Harda Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: ADYPA 9036 B Assesseeby Shri S.N. Agrawal & Pankaj Mogra, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 Date of Pronouncement 20.01.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 08.03.2022passed by learned Pr. Commissioner of Income-Tax-1,Bh…

SHABANA BEE ,INDORE vs. THE ITO 3(3), INDORE

ITA 19/IND/2022[2017-18]Status: DisposedITAT Indore20 Jan 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shrib.M. Biyaniassessment Year: 2017-18 Shabana Bee, Pcit-1, 786, Vishwas Indore बनाम/ Nagarbanzari, Vs. Pithampur (Appellant / Assessee) (Respondent / Revenue) Pan: Asfpb 7940 R Assessee By Shri Subhash Chandra Jain, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.11.2022 Date Of Pronouncement 20.01.2023

Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shabana Bee, PCIT-1, 786, Vishwas Indore बनाम/ NagarBanzari, Vs. Pithampur (Appellant / Assessee) (Respondent / Revenue) PAN: ASFPB 7940 R Assessee by Shri Subhash Chandra Jain, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 10.11.2022 Date of Pronouncement 20.01.2023 आदेश/O R D E R Per B.M.Biyani, A.M.: Feeling aggrieved by revision-order dated 27.01.2022passed by learned Pr. Commissioner of Income-T…

SHRI KHALID AMAN,BHOPAL vs. THE PCIT-2, BHOPAL, BHOPAL

ITA 225/IND/2021[2014-15]Status: DisposedITAT Indore10 Jan 2023AY 2014-15

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

Section 147Section 148Section 263Section 56(2)(vii)

…आयकरअपील"यअ"धकरण,इंदौर"यायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. CIT-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AARPA 4443 L Assessee by Ms. Nisha Lahoti, AR Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 17.10.2022 Date of Pronouncement 10.01.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 24.02.2020 passed by Ld. Pr. Commissioner of Income-Tax (…

KEYA FOODS INTERNATIONAL PRIVATE LIMITED,CHERTHALA vs. ACIT, CIRCLE, ALAPPUZHA, ALAPPUZHA

In the result, appeal is allowed in favour of the assessee

ITA 608/COCH/2022[2017-2018]Status: DisposedITAT Cochin19 Dec 2022AY 2017-2018

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2017-18 M/S. Keya Foods International Pvt. Ltd., Vs. Pcit, Kp/111/212 Kuthlathode, Kochi. Thuravoor P. O., Cherthala Taluk, Alappuzha – 688 532. Pan : Aagca 5456 M Appellant Respondent

For Appellant: Shri. A. Gopalakrishnan, CAFor Respondent: Shri. M. Rajasekhar, CIT(DR)
Section 143(2)Section 143(3)Section 263Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2017-18 M/s. Keya Foods International Pvt. Ltd., Vs. PCIT, KP/111/212 Kuthlathode, Kochi. Thuravoor P. O., Cherthala Taluk, Alappuzha – 688 532. PAN : AAGCA 5456 M APPELLANT RESPONDENT Assessee by : Shri. A. Gopalakrishnan, CA Revenue by : Shri. M. Rajasekhar, CIT(DR) Date of hearing : 06.12.2022 Date of Pronouncement : 19.12.2022 O R D E R Per Padmavathy S, Accountant Member This appeal is against the order of PCIT, Kochi - 1, passed under section 263 of the…

CHAROEN POKPHAND SEEDS INDIA PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-2, BENGALURU

In the result the appeal filed by the assessee stands dismissed

ITA 509/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Sept 2022AY 2017-18

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner Of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, Hal Iii Stage, Vs. Bengaluru. Bangalore – 560 075. Pan: Aaccc3259N Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 14-09-2022 Date Of Pronouncement : 21-09-2022 Order Per Beena Pillaipresent Appeal Arises Out Of The Order U/S. 263 Dated 15.03.2022 Passed By The Ld.Pr.Cit, Bengaluru – 2, Bengaluru For Assessment Year 2017-18 On Following Grounds Of Appeal: “The Appellant Objects To The Revision Order Passed U/S. 263 On The Following Grounds In So Far As It Is Prejudicial To The As It Is Opposed To Law & Circumstances Of The Case: - Originally The Appellant Has Taken Only One Ground Relating To Deduction U/S.35(2Ab). The Following Grounds Were Not Taken By Oversight. Hence The Appellant Is Filing Revised Grounds Of Appeal As Mentioned Below.

For Appellant: Shri C. Ramesh, CA
Section 10(1)Section 143Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, HAL III Stage, Vs. Bengaluru. Bangalore – 560 075. PAN: AACCC3259N APPELLANT RESPONDENT Assessee by : Shri C. Ramesh, CA : Shri Praveen Karanth, CIT- Revenue by DR Date of Hearing : 14-09-2022 Date of Pronouncement : 21-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the o…

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

ITA 134/CTK/2021[2016-17]Status: DisposedITAT Cuttack17 May 2022AY 2016-17
For Appellant: Shri D.Parida/C.ParidaFor Respondent: Shri M.K.Goutam
Section 11Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Dhaneswar Rath Institute of Dhaneswar Rath Institute of Vs. CIT (Exemptions), CIT (Exemptions), Engineering Engineering and and Medical Medical Hyderabad Sciences, Cuttack Sciences, Cuttack PAN/GIR No. No.AACAD 0006G (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri…

M/S. CHAROEN POKPHAND SEEDS (INDIA) PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result the appeal filed by the assessee stands dismissed

ITA 311/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Apr 2022AY 2016-17

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner Of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, Hal Iii Stage, Vs. Bengaluru. Bangalore – 560 075. Pan: Aaccc3259N Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Bijoy Kumar Panda, Cit Revenue By (Dr) Date Of Hearing : 21-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Arises Out Of The Order U/S. 263 Dated 30.03.2021 Passed By The Ld.Pr.Cit, Bengaluru – 2, Bengaluru For Assessment Year 2016-17 On Following Revised Grounds Of Appeal: “The Appellant Objects To The Revision Order Passed U/S. 263 On The Following Grounds In So Far As It Is Prejudicial To The As It Is Opposed To Law & Circumstances Of The Case: - Originally The Appellant Has Taken Only One Ground Relating To Deduction U/S.35(2Ab). The Following Grounds Were Not Taken By Oversight. Hence The Appellant Is Filing Revised Grounds Of Appeal As Mentioned Below.

For Appellant: Shri C. Ramesh, CA
Section 10Section 10(1)Section 10ASection 143Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Charoen Pokphand Seeds India The Principal Pvt. Ltd., Commissioner of No. 1021/1, Service Income Tax, Road, Gitanjali Layout, Bengaluru – 2, HAL III Stage, Vs. Bengaluru. Bangalore – 560 075. PAN: AACCC3259N APPELLANT RESPONDENT Assessee by : Shri C. Ramesh, CA : Shri Bijoy Kumar Panda, CIT Revenue by (DR) Date of Hearing : 21-04-2022 Date of Pronouncement : 29-04-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the…

Mumbai in Reliance Payment Solutions Ltd. v. Pr. CIT (136 Taxmann.com 277) — Cited in 16 Judgments | BharatTax