Muralikrishna Vaddi v. ACIT/Dy.CIT

142 Taxmann.com 32Income Tax Appellate Tribunal2022#8942 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(1)Section 90Section 139(1)Section 91Section 250Section 128Section 128(9)Section 139

Issues it is cited on

foreign tax creditsection 139(5)section 90tax treatysection 154section 139(1)section 143(1)double taxationsection 139prescribedappeal before the tribunalsection 80

Judgments citing Muralikrishna Vaddi v. ACIT/Dy.CIT

RAJIV RAMESH LULLA,MAHALAXMI , MUMBAI vs. DCIT/ACIT, CHENNAI

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

ITA 4087/CHNY/2025[2018-2019]Status: DisposedITAT Chennai10 Apr 2026AY 2018-2019

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 4087/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Rajiv Ramesh Lulla, The Dcit/Acit, 3503A, Vivarea Sane Guruji Marg, Vs. Non-Corporate Circle 7(1), Jacob Circle, Chennai Mahalaxmi Mumbai, Mumbai – 400 011. Pan: Aiapr 3119D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Piyush Chajjed, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 09.04.2026 घोषणा क" तारीख/Date Of Pronouncement : 10.04.2026

For Appellant: Shri Piyush Chajjed, CAFor Respondent: Ms. Gouthami Manivasagam
Section 139(1)Section 143(2)Section 143(3)Section 234ASection 250Section 270ASection 90

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4087/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Rajiv Ramesh Lulla, The DCIT/ACIT, 3503A, Vivarea Sane Guruji Marg, Vs. Non-Corporate Circle 7(1), Jacob Circle, Chennai Mahalaxmi Mumbai, Mumbai – 400 011. PAN: AIAPR 3119D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Piyush Chajjed, CA (Through Virtual M…

SUMUKH SURESH BHARDWAJ ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(1), BANGALORE

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

ITA 935/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Veerabasanagouda, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Sumukh Suresh Bhardwaj, Vs. The Income Tax Officer, 294, 17th Main 35th Cross, Ward - 7(2)(1), Jayanagar 4th T – Block, Bengaluru Bengalur – 560 041. . PAN – AYKPB 8659 A APPELLANT RESPONDENT Assessee by : Shri Veerabasanagouda, CA Revenue by : Shri Ganesh R Ghale, Advocate for Standing Counsel Date of hearing : 25.06.2025 Date of Pronouncement : 10.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

SRIKANTH ATLURI,VIJAYAWADA vs. INCOME TXA OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 491/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam14 May 2025AY 2021-22

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.491/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Srikanth Atluri V. Income Tax Officer – Ward – 2(3) Vijayawada, Andhra Pradesh 30-13/1-18, Durgaagraharam Vijayawada – 520002 Andhra Pradesh [Pan:Afrpa5568H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

Section 154Section 250Section 90

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.491/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Srikanth Atluri v. Income Tax Officer – Ward – 2(3) Vijayawada, Andhra pradesh 30-13/1-18, Durgaagraharam Vijayawada – 520002 Andhra Pradesh [PAN:AFRPA5568H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततिति…

SIVAKUMAR CHILUVURI,TELANGANA vs. ADIT (INT TAXN)-1, HYDERABAD

In the result appeal of the assessee is allowed

ITA 1367/HYD/2024[2018-19]Status: DisposedITAT Hyderabad06 Mar 2025AY 2018-19

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA Balaji VenkatsubramaniamFor Respondent: Dr. Sachin Kumar, Sr AR
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.No.1367/Hyd/2024 Assessment Year 2018-2019 Sivakumar Chiluvuri The ADIT (Int Taxn)-1, vs. Hyderabad Hyderabad. PAN ABPPC4283M (Appellant) (Respondent) For Assessee : CA Balaji Venkatsubramaniam For Revenue : Dr. Sachin Kumar, Sr AR Date of Hearing : 03.03.2025 Date of Pronouncement : 06.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the assessee against the order dated 23.10.2024 of the learned Addl/JCIT(A)-10, Mumbai, relating to…

SUHAIL AMIN NATHANI,MUMBAI vs. ACIT CIRCLE 16(3), MUMBAI

In the result, the appeal is allowed

ITA 6952/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Feb 2025AY 2020-21

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am Suhail Amin Nathani Asst. Cit 801, 8Th Floor, Prabhu Kutir, Aaykar Bhavan, R. No. 446, Vs. 15, Altamount Road, Mumbai-400 026 M. K. Road, Mumbai-400 020 Pan/Gir No. Acapn 0531 D (Appellant) : (Respondent) Appellant By : Shri Gautam Thacker Respondent By : Shri Bhangepatil Pusharaj Ramesh Date Of Hearing : 27.02.2025 Date Of Pronouncement : 27.02.2025

For Appellant: Shri Gautam ThackerFor Respondent: Shri Bhangepatil Pusharaj Ramesh
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM Suhail Amin Nathani Asst. CIT 801, 8th Floor, Prabhu Kutir, Aaykar Bhavan, R. No. 446, Vs. 15, Altamount Road, Mumbai-400 026 M. K. Road, Mumbai-400 020 PAN/GIR No. ACAPN 0531 D (Appellant) : (Respondent) Appellant by : Shri Gautam Thacker Respondent by : Shri Bhangepatil Pusharaj Ramesh Date of Hearing : 27.02.2025 Date of Pronouncement : 27.02.2025 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 16.10.2024, passed by the learned Commissioner of Income T…

TESSOLVE SEMICONDUCTOR PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1) , BANGALORE

ITA 310/BANG/2024[2021-22]Status: DisposedITAT Bangalore03 Jul 2024AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri. B. R. Sudheendra, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 250Section 90

…ITA No.310/Bang/2024 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.310/Bang/2024 Assessment Year : 2021-22 M/s. Tessolve Semiconductor Private Limited, Vs. DCIT, Circle - 7(1)(1), Bengaluru. Plot No.31(P2) Semicon Park, Electronic City Phase II, Bengaluru - 560 100. PAN : AABВСТ 9789 М RESPONDENT APPELLANT Assessee by : Shri. B. R. Sudheendra, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 27.05.2024 Date of Pronouncement: 03.06.2024 ORDER Per Soundararajan K,…

MEDIRATTA MANAV,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(3)(1), BANGALORE

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

ITA 266/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2018-19

For Appellant: Shri Navaneeth N Kini, C.AFor Respondent: Shri Muthu Shankar, Addl. CIT (DR)
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2018-19 Mediratta Manav, Vs. The Dy. Commissioner of K-504, Purva Fountain Square, Income Tax, Circle-3(3)(1), Varthur Main Road, Marathahalli, Bangalore. Bangalore. PAN – AGZPM 3194 N APPELLANT RESPONDENT Assessee by : Shri Navaneeth N Kini, C.A Revenue by : Shri Muthu Shankar, Addl. CIT (DR) Date of hearing : 16.04.2024 Date of Pronouncement : 19.04.2024 O R D E R PER : WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee again…

NAGUBABU KUCHIBHOTLA,HYDERABAD vs. INCOME TAX OFFICER, WARD-12(1), HYDERABAD

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

ITA 28/HYD/2024[2020-21]Status: DisposedITAT Hyderabad27 Feb 2024AY 2020-21

Bench: Hon'Ble Justice (Retd.) C.V. Bhadang & Shri R.K. Panda, Vice-आ.अपी.सं /Ita No.28/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Nagubabu Vs. Income Tax Officer Kuchibhotla Ward-12(1) Hyderabad Hyderabad Pan:Ahlpk3559L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Adv. P Prabhakara Murthy राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 15/02/2024 घोषणा की तारीख/Pronouncement: 27/02/2024 Order Per R.K. Panda, Vice-. This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.02.2023 Of The Learned Cit (A)-Nfac, Delhi, Relating To A.Y.2020-21. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit(A)Nfac In Upholding The Disallowance Of Rs.4,40,939/- Being Foreign Tax Credit Claimed By The Assessee By Way Of Tax Relief U/S 90 Of The I.T. Act, 1961. Page 1 Of 7

For Appellant: Adv. P Prabhakara MurthyFor Respondent: : Shri Shakeer Ahmed, DR
Section 139(1)Section 143(1)Section 154Section 90

…ch rejection of the rectification application, the assessee filed appeal before the learned CIT (A) NFAC. The learned CIT (A) NFAC relying on the decision of the Vizag Bench of the Tribunal in the case of Muralikrishna Vaddi vs. ACIT/Dy.CIT reported in (2022) 142 Taxmann.com 32 (Vizag.Trib) and various other decisions dismissed the appeal of the assessee. 8. Aggrieved with such order of the learned CIT (A) NFAC the assessee is in appeal before the Tribunal. 9. The learned Counsel for the assessee referring to page 154 to 160 of the paper book drew the attention of the Bench to Page 2 of 7 ITA No 28 of 2024 Nag…

PRATAP TECKCHAND DADLANEY,MUMBAI vs. THE ASSTT. DIRECTOR OF INCOME TAX,, MUMBAI

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

ITA 1144/MUM/2023[2019-2020]Status: DisposedITAT Mumbai30 Jun 2023AY 2019-2020
For Appellant: Shri Harsh Shah/Yash RanglaniFor Respondent: Shri Dharmvir D Yadav (Sr. AR)
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1144/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2019-20) Pratap Teckchand Dadlaney बिधम/ The Asst. Director of 201, Poonam View, 60 ft. Income tax, CPC Vs. road, Rajawadi, Ghatkopar IT Office, Vashi Railway (East), Mumbai-400077. Station Building, Navi Mumbai-400703. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : BZRPD4936K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Harsh Shah/Yash Ranglani Revenue by: Shri Dharmvir D Yadav (Sr. AR) सुनवाई की तारीख / Date of Hearing: 28/06/2023 घो…

SHRIDHAR MADHAV DIWAN,GACHIBOWLI vs. DCIT, CIRCLE 12-(1), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 102/HYD/2023[2019-2020]Status: DisposedITAT Hyderabad24 May 2023AY 2019-2020
For Appellant: Shri C.S. Subramaniyam, ARFor Respondent: Shri Kumar Aditya, DR
Section 139Section 139(1)Section 154Section 295(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 102/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2019-20) Shridhar Madhav Diwan, Vs. DCIT, Circle-12(1), Hyderabad Hyderabad [PAN No. AGVPD3196R] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध/Assessee by: Shri C.S. Subramaniyam, AR रधजस्‍व‍द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई‍की‍तधरीख/Date of hearing: 22/05/2023 घोर्णध की‍तधरीख/Pronouncement on: 24/05/2023 आदेश / ORDER PER…

BHASKAR DUTTA,NEW DELHI vs. DCIT, INT. TAXATION 1(2)(2), NEW DELHI

In the result, the appeal is allowed

ITA 1869/DEL/2022[2020-21]Status: DisposedITAT Delhi11 Jan 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 143(1)Section 154Section 89

…Sonakshi Sinha Vs. CIT(A)/National Faceless Appeal Centre (NFAC). 9. Learned Departmental Representative strongly relied upon the observations of learned Commissioner (Appeals) as well as the decision of the Tribunal in case of Murli Baddi Vs. ACIT (2022) – 142 Taxmann.com 32. 5 10. We have considered rival submissions and perused material on record. 11. In so far as the factual aspect of the issue is concerned, there is no dispute that the due date for filing the return for impugned assessment year was 31.10.2020, whereas, the assessee had filed his return of income on 18.08.2020 i.e. within the due date. H…

PURUSHOTHAMA REDDY VANKI REDDY,TIRUPATHI vs. ADIT,(INT. TAXN)-1, HYDERABAD

In the result, appeal of the assessee is allowed and the stay application is dismissed

ITA 526/HYD/2022[2018-19]Status: DisposedITAT Hyderabad05 Dec 2022AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 526/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Purushothama Reddy Vs. Adit (Intn Taxation)-1, Vankireddy Hyderabad Tirupathi [Pan No. Aetpv4382D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent S.A. No. 19/Hyd/2022 (Arising Out Of Ita No.526/Hyd/2022) (निर्धारण‍वर्ा / Assessment Year: 2018-19) Purushothama Reddy Adit (Intn Taxation)-1, Vankireddy Vs Hyderabad Tirupathi [Pan No. Aetpv4382D] आवेदक / Applicant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध / Assessee By: Shri H. Srinivasulu, Ar रधजस्‍व‍द्वधरध / Revenue By: Ms. Swapna, Dr सुिवधई‍की‍तधरीख/Date Of Hearing: 29/11/2022 घोर्णध की‍तधरीख/Pronouncement On: 05/12/2022 आदेश / Order Per K. Narasimha Chary, Jm: Aggrieved By The Order Dated 11/08/2022 Passed By The Learned Commissioner Of Income Tax (Appeals)-10, Hyderabad (“Ld. Cit(A)”), In The S.A.No. 19/Hyd/2022 Case Of Purushothama Reddy Vankireddy (“The Assessee”) For The Assessment Year 2018-19, Assessee Preferred This Appeal.

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Ms. Swapna, DR
Section 139Section 139(1)Section 139(5)Section 295(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 526/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Purushothama Reddy Vs. ADIT (INTN Taxation)-1, Vankireddy Hyderabad Tirupathi [PAN No. AETPV4382D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent S.A. No. 19/Hyd/2022 (Arising out of ITA No.526/Hyd/2022) (निर्धारण‍वर्ा / Assessment Year: 2018-19) Purushothama Reddy ADIT (INTN Taxation)-1, Vankireddy Vs Hyderabad Tirupathi [PAN No. AETPV4382D] आ…