Nath Brothers Exim International Ltd. v. Union of India (80 Taxmann.com 327)

SHIVALIK PRINTS LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-8, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

M/S. SHIVALIK PRINTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

INCOME-TAX OFFICER, WARD - 8(2),, PUNE vs. JAGTAP PATIL PROMOTERS & BUILDERS ,, PUNE

In the result, appeal of the Revenue is Allowed

ITA 35/PUN/2018[2014-15]Status: DisposedITAT Pune24 Nov 2022AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.35/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. Pan: Aagfj 0403 N Appellant/ Assessee Respondent / Revenue Assessee By Shri Suniol Ganoo – Ar Revenue By Shri M.M.Chate – Dr Date Of Hearing 29/08/2022 Date Of Pronouncement 24/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue I.E. Income Tax Officer, Ward-8(2), Pune For The A.Y. 2014-15 Against The Order Of The Ld.Cit(A)- 6, Pune Dated 04.10.2017 Emanating From The Assessment Order Dated 30/12/2016 Passed By The Ito Ward 8(2) Pune U/S 143(3) Of The Income Tax Act. The Grounds Of Appeal Are As Under: “1. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Was Justified In Not Appreciating That It Was Only After Scrutiny Proceedings Started That The Assessee Paid The Mat. Thus By Filing Nil Return & Not Claiming Deduction U/S 80Ib(10) The Assessee Was Trying To Evade Payment Of Taxes. The Claim Of The Assessee That Filing Of Nil Return Was Clerical Error Does Not Hold Ground? 2. Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Is Justified In Not Appreciating The Ratio Laid

Section 143(3)Section 271(1)(b)Section 80ASection 80I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.35/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, Jagtap Patil Promoters & Ward-8(2), Pune. Vs Builders, S.No.152, Pimple Gurav, Pune – 411061. PAN: AAGFJ 0403 N Appellant/ Assessee Respondent / Revenue Assessee by Shri Suniol Ganoo – AR Revenue by Shri M.M.Chate – DR Date of hearing 29/08/2022 Date of pronouncement 24/11/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is…

GURU TEGBAHADUR CO-OP. CREDIT SOCIETY LTD.,MUMBAI vs. ITO , WARD 26 (1)(5), MUMBAI

The appeal of the assessee is dismissed

ITA 3947/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Sept 2021AY 2014-15

Bench: Shri Vikas Awasthyआअसं. 3946 /मुं/2019("न.व.2014-15) Raj Tarang 1 Housing Society, Shiv Vallabh Cross Road, Ashokvan, Rawalpada, Dahisar East, : अपीलाथ"/ Appellant Mumbai 400 068. Pan:Aaaar-6740-H बनाम/ Vs.

For Respondent: Shri Sanjay J. Sethi/

Section 80A(5)Section 80PSection 80P(2)(c)Section 80P(2)(d)

…provisions of section 80A(5) of the Act were not considered. The constitutional validity of section 80A(5) was challenged in Writ Petition in the case of Nath Brothers Exim International Ltd. vs. Union of India before the Hon'ble Delhi High Court reported as 394 ITR 577 (Del). The Hon’ble High Court upheld the validity of section 80A(5) inserted by the Finance Act, 2009 with retrospective effect from 01/04/2003. 12. The Hon'ble Bombay High Court in the case of EBR Enterprises vs. Union of India reported as 415 ITR 139 in somewhat similar issue wherein assessee’s claim of deduction under section 80IB(10) was reje…

RAJ TARANG HOUSING SOCIETY,MUMBAI vs. ITO ,WARD 32(3)(1), MUMBAI

The appeal of the assessee is dismissed

ITA 3946/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Sept 2021AY 2014-15

Bench: Shri Vikas Awasthyआअसं. 3946 /मुं/2019("न.व.2014-15) Raj Tarang 1 Housing Society, Shiv Vallabh Cross Road, Ashokvan, Rawalpada, Dahisar East, : अपीलाथ"/ Appellant Mumbai 400 068. Pan:Aaaar-6740-H बनाम/ Vs.

For Respondent: Shri Sanjay J. Sethi/

Section 80A(5)Section 80PSection 80P(2)(c)Section 80P(2)(d)

…provisions of section 80A(5) of the Act were not considered. The constitutional validity of section 80A(5) was challenged in Writ Petition in the case of Nath Brothers Exim International Ltd. vs. Union of India before the Hon'ble Delhi High Court reported as 394 ITR 577 (Del). The Hon’ble High Court upheld the validity of section 80A(5) inserted by the Finance Act, 2009 with retrospective effect from 01/04/2003. 12. The Hon'ble Bombay High Court in the case of EBR Enterprises vs. Union of India reported as 415 ITR 139 in somewhat similar issue wherein assessee’s claim of deduction under section 80IB(10) was reje…

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ACIT, HISAR

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

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

Section 143(3)Section 144CSection 80Section 80I

…take notice of the amendment to Section 80A (5) vide Finance 35 Jindal Steel & Power Ltd. Act, 2009 w.e.f. 1st April, 2003. In support, reference was made to the judgment of this court in Nath Brothers Exim International Ltd. Vs. Union of India &Ors., (2017) 394 ITR 577 (Del.). 20. In the facts of the present case, we do not think Sub-section 5 to Section 80A would be attracted and should be applied……….. 21. Sub-section 5 to Section 80A states that if assessee has failed to make its claim on return under 10AA or 10B or any other provisions of Chapter VIA, no deduction shall be allowed to him thereunder. This bar…

M/S PADM SERVICES,RANIPUR vs. ITO, HARIDWAR

In the result, we dispose off the appeal of the assessee dismissing ground

ITA 5532/DEL/2013[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishim/S. Padm Services, Vs. Ito, Plot No. 27, Sector-1B, Iie Sidcul, Ward-2, Ranipur, Haridwar Pan:Aajfp4857F (Appellant) (Respondent)

For Appellant: Sh. Shankarsh, CAFor Respondent: Sh. FR Meena, Sr. DR

Section 119(2)(b)Section 139Section 139(1)Section 2Section 80ASection 80I

…e if the return is not filed in time. The Special Bench in case of Saffire Garments Vs ITO 140 ITD 6 (Rajkot) (Special Bench) has also decided similar issue. Further, Hon'ble Delhi High Court in case of Nath Brothers Exim International Ltd. Vs. Union of India 80 Taxmann.com 327 has also decided the similar issue with respect to provisions of section 80A(5) with respect to deduction u/s 10A, 10AA, 10B and section 10BA of the Act. In view of this, we do not find any merit in the appeal of the assessee in rejection of the claim of the assessee u/s 80IC on this count. It is also noted by us that assessee has made a p…

Nath Brothers Exim International Ltd. v. Union of India

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