Narayan Tatu Rane v. ITO

70 Taxmann.com 227Income Tax Appellate Tribunal2016#407 most cited

What is Narayan Tatu Rane v. ITO authority for?

Before revising an assessment order under Section 263, the CIT/PCIT must conduct their own inquiries or verifications to establish that the Assessing Officer's order is erroneous and unsustainable in law, rather than merely directing further inquiry or pointing out the AO's lack of inquiry.

220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Narayan Tatu Rane v. ITO · Section 263 · revisional powers · PCIT · erroneous and prejudicial · inadequate enquiry by AO · Commissioner's own inquiry · assessment order unsustainable · Malabar Industrial · Section 143(3)

Sections most often in play

Section 263Section 143(3)Section 147Section 148Section 142(1)Section 10(37)Section 145A(b)Section 151

Issues it is cited on

public servantinadequate enquirysection 263(1)lack of enquiryprejudicial to interest of revenuemalabar industrialrevision u/s 263revision under section 263assessment order erroneouserroneous and prejudicialnon application of mindsection 119

Judgments citing Narayan Tatu Rane v. ITO

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Raipur

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 102/RPR/2022[2015-16]Status: DisposedITAT Raipur02 Nov 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद , "याियक सद"य, एवं "ी अ"ण खोड"पया, लेखा सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.101, 102, 103 & 104/RPR/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) v. Hitesh Golchha ACIT, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [PAN: AGJPG 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Subramanya…

Hitesh Golchha, Raipur vs. Assistant Commissioner of Income Tax, Circle-1, Raipur

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 101/RPR/2022[2014-15]Status: DisposedITAT Raipur02 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद , "याियक सद"य, एवं "ी अ"ण खोड"पया, लेखा सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.101, 102, 103 & 104/RPR/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) v. Hitesh Golchha ACIT, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [PAN: AGJPG 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Subramanya…

Gillette India Limited, Spa-65A, Industrial Area, Bhiwadi, District- Alwar vs. PCIT, Jaipur-1, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a
Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 313/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Gillette India Ltd cuke PCIT, Vs. SPA-65A, Industrial Area, Jaipur-1 Bhiwadi District- Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACI 3924 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal jktLo dh vksj ls@ Revenue by : Sh. Ajay…

Manish Packaging Pvt. Ltd., Surat vs. Pr. Commissioner of Income Tax - 1, Surat

In the result, appeal filed by the assessee is allowed

ITA 192/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 142(1)Section 143(3)Section 263Section 80Section 801Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.192/SRT/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The PCIT -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCM6018Q (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri S. M. Keshkamat, CIT(DR) 13/09/2023 Date of Hearing Date of Pronouncement 26/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the correctnes…

Gayatri Devi, Jaipur vs. PCIT(Central), Jaipur

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

Nadiminty Ganapathy Sastry, Hyderabad vs. DCIT, Circle-14(1), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 303/HYD/2021[2013-14]Status: DisposedITAT Hyderabad11 Jul 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2013-14 Shri Nadiminty Ganapathy Vs. Dy. C. I. T. Sastry, Circle 14(1) Hyderabad Hyderabad Pan:Aalpg5424F (Appellant) (Respondent) Assessee By: Shri K.A. Sai Prasad, Ca Revenue By: Smt.T.H. Vijayalakshmi,Dr Date Of Hearing: 05/07/2023 Date Of Pronouncement: 11/07/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 31/03/2021 Passed U/S 263 Of The I.T. Act, 1961 By The Learned Pr.Cit-1, Hyderabad Relating To A.Y.2013-14. 2. There Is A Delay Of 50 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Explaining The Reasons For Delay Along With An Affidavit. After Considering The Contents Of The Condonation Petition Filed Along With The Affidavit & After Hearing The Learned Dr, The Delay In Filing Of This Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Smt.T.H. Vijayalakshmi,DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 94(7)

…of the Kolkata Bench of the Tribunal in the case of Infinity Infotech Parks Ltd vs. DCIT vide ITA No.329/Kol/2017 order dated2.6.2017 for the ay 2012-13 and the decision of the Mumbai Bench of the Tribunal in the case of Narayan Tatu Rane vs. ITO reported in 70 Taxmann.com 227 (Mum). 8. The learned DR, on the other hand, while supporting the order of the learned PCIT, submitted that when the assessee has declared taxable income of Rs.43,59,780/- out of which the TDS is Rs.11,34,670/- and the amount credited in the Bank account towards redemption of Mutual Fund etc. has been utilized for other purposes not being…

Shri. Nagaraj Vinayak Joshi, Karawar vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 239/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru
Section 115BSection 133ASection 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.238 and 239/Bang/2023 Assessment Years : 2017-18 and 2018-19 Nagaraj Vinayak Joshi, The Principal Commissioner of Income Civil Engineer and Contractor, Tax (Central), H. No.4038, Joshiwada, Vs. Bengaluru. Nandangadda, North Kanara, Karawar – 581 301. PAN : ABXPJ 3854 B APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru. Date of hearing : 22.06.2023 Date of Pronouncement : 28.06.2023 O…

Shri. Nagaraj Vinayak Joshi, Karawar vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 238/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jun 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru
Section 115BSection 133ASection 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.238 and 239/Bang/2023 Assessment Years : 2017-18 and 2018-19 Nagaraj Vinayak Joshi, The Principal Commissioner of Income Civil Engineer and Contractor, Tax (Central), H. No.4038, Joshiwada, Vs. Bengaluru. Nandangadda, North Kanara, Karawar – 581 301. PAN : ABXPJ 3854 B APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru. Date of hearing : 22.06.2023 Date of Pronouncement : 28.06.2023 O…

M/S Shriram General Insurance Company Ltd., E-8, Epip Riico Industrial Area, Sitapura, Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, this appeal of the assessee is allowed

ITA 260/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Jun 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Ajey Malik, CIT
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 30Section 44

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 260/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke M/s. Shriram General Insurance The PCIT Vs. Company Limited, Jaipur-2 E-8, EPIP RIICO Industrial Area, Jaipur. Sitapura, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKCS 2509 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sri. Gireeshshastri Shankarshastri Jeere, Gajendragad vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 305/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner Of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. Pan : Agupj 2460 M Appellant Respondent Assessee By : Shri. R. Chandrashekar, Advocate Revenue By : Shri. D. K. Mishra, Cit (Dr)(Itat), Bengaluru. Date Of Hearing : 15.06.2023 Date Of Pronouncement : 16.06.2023

For Appellant: Shri. R. Chandrashekar, AdvocateFor Respondent: Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru
Section 115BSection 131Section 133ASection 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. PAN : AGUPJ 2460 M APPELLANT RESPONDENT Assessee by : Shri. R. Chandrashekar, Advocate Revenue by : Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru. Date of hearing : 15.06.2023 Date of Pronouncement : 16.06.2023 O R D E R Per George George K, Judicial Member: Th…

Kaur Kookies (P) Ltd., New Delhi vs. Pr, CIT, Delhi-4, New Delhi

Appeal are allowed

ITA 1119/DEL/2022[2017-18]Status: DisposedITAT Delhi11 May 2023AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

Section 263Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s Kaur Cookies (P) Ltd., Vs Principal Commissioner of F-38, Ambience Mall, Vasant Income-tax, Delhi-4, Kunj, New Delhi. New Delhi-110070. PAN- AACCK8951H APPELLANT RESPONDENT Assessee represented by Sh. Lalit Mohan, CA Department represented by Sh. Mohd. Gayasuddin Ansari, CIT(DR) Date of hearing 18.04.2023 Date of pronouncement 11.05.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of…

Arun Kumar Palawat, Jaipur vs. Pr CIT, Jaipur-1, Jaipur

In the result, this appeal of the assessee is allowed

ITA 144/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Apr 2023AY 2017-18

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

For Appellant: Shri R.K. Bhatra (CA) &For Respondent: Shri Ajey Malik, CIT D/R
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 144/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Shri Arun Kumar Palawat, The PCIT, Vs. C/o M/s. Zari Silk India (P) Ltd., Jaipur-1, Narain Singh Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAQPP 7460 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.K. Bhatra (CA) & S…

DCIT, Corporate Circle- 1(1), Bhubaneswar vs. M/S. Grid Corporation of Orissa Ltd., Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 359/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

DCIT, Corporate Circle- 1(1), Bhubaneswar vs. M/S. Grid Corporation of Orissa Ltd., Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 358/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. Grid Corporation of Orissa Limited, Bhubaneswar vs. DCIT, Circle-1(1), Bhubanswar

In the result, both the appeals of the assessee stand allowed

ITA 35/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. Grid Corporation of Orissa Limited, Bhubaneswar vs. DCIT, Circle-1(1), Bhubanswar

In the result, both the appeals of the assessee stand allowed

ITA 34/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S. Grid Corporation of Orissa Limited, Bhubaneswar vs. DCIT, Circle-1(1), Bhubanswar

In the result, both the appeals of the assessee stand allowed

ITA 325/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

M/S Grid Corporation of Orissa Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 324/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.34 & 35/CTK/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/s. Grid Corporation of M/s. Grid Corporation of Vs. DCIT, Circle DCIT, Circle -1(1), Orissa Ltd., GRIDCO House, Orissa Ltd., GRIDCO House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. PAN/GIR No. PA…

Devika Rajesh Jaggi, Mumbai vs. Principle CIT Range-19, Mumbai

In the result, the present appeal is allowed

ITA 861/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Feb 2023AY 2017-18
For Appellant: Shri Yogesh TharFor Respondent: Smt. Riddhi Mishra
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Devika Rajesh Jaggi, 26, Blue Heaven Mount Pleasant Road, Malabar Hill, Mumbai - 400006 [PAN: ADXPJ9746J] ……………… Appellant Principal Commissioner of Income Tax, Vs Range – 19, Mumbai, Room No. 228, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai - 400007 ……………. Respondent Appearances For the Appellant/Assessee : Shri Yogesh Thar For the Respondent/Department : Smt. Riddhi Mishra Date of conclusion of hearing : 29.11.2022 Date of pronouncement of order : 24.02.2023 O R D E R Per Rahul Cha…

Martin and Harris Laboratories Limited, Mumbai vs. Principal Commissioner of Income Tax (PCIT), Aaykar Bhawan, Mumbai-400020

In the result, the present appeal by the Assessee is allowed

ITA 627/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2023AY 2017-18
For Appellant: Sh. Salil Kapoor, &For Respondent: Ms. Sailja Rai
Section 143(3)Section 14ASection 263Section 263(1)Section 801CSection 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Martin And Harris Laboratories Limited, Appeejay Chamber Wallance Street, For, Mumbai - 400001 [PAN: AABCM0832A] ……………… Appellant Principal Commissioner of Income Tax, Vs Room No. 330, Aaykar Bhawan, Maharishi Karve Road, Mumbai, Maharashtra - 400020 ……………. Respondent Appearances For the Appellant/Appellant : Sh. Salil Kapoor, & Sh. Sumit Lalchandani For the Respondent/Department : Ms. Sailja Rai Date of conclusion of hearing : 21.11.2022 Date of pronouncement of order : 17.02.2023 O…

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