NTPC v. CIT

97 Taxmann 358Supreme Court of India1998#1618 most cited

What is NTPC v. CIT authority for?

Appellate authorities can admit and adjudicate additional grounds of appeal, including new legal issues or claims, even if not raised before lower authorities, provided they are bona fide, supported by existing record, and there is a good reason for the omission.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

NTPC v CIT · 1998 · 229 ITR 363 · additional grounds of appeal · ITAT jurisdiction · new claim · legal issue · bona fide · good reason · material on record · appellate powers

Also reported as

229 ITR 363

Sections most often in play

Section 143(3)Section 153ASection 132Section 250Section 263Section 147Section 148Section 144B

Issues it is cited on

section 57(i)section 2(d)section 17(2)(iiia)section 153a proceedingssection 35(1)(iv)section 46section 46asection 17(2)section 35(1)section 10(1)section 35ddeduction under section 80ia

Judgments citing NTPC v. CIT

DCIT, Circle - 5(1), Kolkata vs. M/S. L & T Finance Ltd., Kolkata

In the result, appeal of the revenue is dismissed and Cross Objection of the assessee is allowed

ITA 1781/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Deputy Commissioner Of L & T Finance Ltd. Income Tax, Circle-5(1), Vs. 7Th Floor, A Wing, Block Bp, Kolkata Sector V, Kolkata-700091. (Pan: Aacca1963B) (Appellant) (Respondent) & C.O. No. 10/Kol/2023 In Ita No.1781/Kol/2019 Assessment Year: 2014-15 L & T Finance Ltd. Deputy Commissioner Of Vs. 7Th Floor, A Wing, Block Bp, Income Tax, Circle-5(1), Sector V, Kolkata-700091. Kolkata. (Cross Objector) (Respondent)

For Appellant: Shri Soumen Adak, FCA & Shri Ashish Poddar, FCAFor Respondent: Shri Kapil Mondal, Addl. CIT, DR
Section 143(3)Section 253Section 5Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Deputy Commissioner of L & T Finance Ltd. Income Tax, Circle-5(1), Vs. 7th Floor, A Wing, Block BP, Kolkata Sector V, Kolkata-700091. (PAN: AACCA1963B) (Appellant) (Respondent) & C.O. No. 10/Kol/2023 In ITA No.1781/Kol/2019 Assessment Year: 2014-15 L & T Finance Ltd. Deputy Commissioner of Vs. 7th Floor, A Wing, Block BP, Income Tax, Circle-5(1), Sector V, Kolkata-700091. Kolkata. (Cross Objector) (Respondent) Present for: Revenue by : Shri Kapil Mo…

Suman Tripathi, Ghaziabad vs. ITO, Ward-2(2)(4), Ghaziabad

In the result, appeal of the assessee is allowed as indicated

ITA 1436/DEL/2023[2012-13]Status: DisposedITAT Delhi12 Sept 2023AY 2012-13

Bench: The Ld.Cit(A) Due To Lack Of Advice Of The Tax Consultant & As A Matter Of Inadvertent Omission. The Ld. Counsel Submitted

Section 143(2)Section 147Section 292B

…I.T.A.No.1436/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1436/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Suman Tripathi ITO F-318, Mahendra Enclave, Vs. Ward 2(2)(4) Shastri Nagar, Ghaziabad. Ghaziabad, Uttar Pradesh. PAN No. AMPPT2234C अपीलाथ" Appellant ""यथ"/Respondent Ms. Satyajeet Goel, CA िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 30.08.2023 12.09.2023 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal has been filed by the assessee against…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeals stand allowed in terms of our above order

ITA 1024/CHNY/2022[2015-2016]Status: DisposedITAT Chennai09 Aug 2023AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 To 2015-16 Arises Out Of Common Appellate Order Passed By Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] On 19-09- 2022 In The Matter Of Separate Assessments Framed By Ld. Assessing

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 132Section 143(3)Section 153CSection 68

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran ACIT बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeals stand allowed in terms of our above order

ITA 1023/CHNY/2022[2014-2015]Status: DisposedITAT Chennai09 Aug 2023AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 To 2015-16 Arises Out Of Common Appellate Order Passed By Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] On 19-09- 2022 In The Matter Of Separate Assessments Framed By Ld. Assessing

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 132Section 143(3)Section 153CSection 68

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran ACIT बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai…

Duraisamy Parameswaran, Salem vs. ACIT, Central Circle 2 (4), Chennai

The appeals stand allowed in terms of our above order

ITA 1022/CHNY/2022[2013-2014]Status: DisposedITAT Chennai09 Aug 2023AY 2013-2014

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ Ita No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ Ita No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran Acit बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajlpp-1999-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V. Padmanabhan (Ca) & Shri R. Venkat Raman (Ca) – Ld.Ar " थ"कीओरसे/Respondent By : Shri S. Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2013- 14 To 2015-16 Arises Out Of Common Appellate Order Passed By Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Cit(A)] On 19-09- 2022 In The Matter Of Separate Assessments Framed By Ld. Assessing

For Appellant: Shri V. Padmanabhan (CA) &For Respondent: Shri S. Senthil Kumaran (CIT)- Ld. DR
Section 132Section 143(3)Section 153CSection 68

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1022/Chny/2022 (िनधा*रण वष* / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.1023/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.1024/Chny/2022 (िनधा*रण वष* / Assessment Year: 2015-16) Shri Duraisamy Parameswaran ACIT बनाम No.205, Krishna Nagar, Alagapuran, Central Circle-2(4), / Vs. Kattur, Salem-636 016. Chennai…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

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

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…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. 152/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shree Cement Limited, Deputy Commissioner of Vs. Bangur Nagar, Admin Block, Income-tax, Circle -2, Post box No. 33, Masuda Road, Ajmer. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 14…

Dristi Textiles Pvt. Ltd., Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

Appeal of the assessee is allowed

ITA 912/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Aug 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 143(3)Section 145Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B ”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 912 /DEL/2019 Assessment Year: 2014-15 Dristi Textiles Pvt. Ltd., Vs Income-tax Officer, CH. No. 206-207, Ansal Satyam, Ward-1(2), Ghaziabad. RDC, Rajnagar, Ghaziabad. PAN- AAECD4670Q APPELLANT RESPONDENT Assessee represented by Shri Akhilesh Kumar Adv. & Shri Pushkar Pandey, Adv. Department represented by Shri Shankar Lal Verma, Sr. DR Date of hearing 29.05.2023 Date of pronouncement 03.08.2023 O R D E R PER ANUBHAV SHARMA, JM: The as…

Shri Gurkha Singh Alias Joginder Singh, Bathinda vs. Income Tax Offier Ward 1(1), Bathinda

In the result, the appeal of the assessee bearing ITA No

ITA 145/ASR/2018[2009-10]Status: DisposedITAT Amritsar20 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.145/Asr/2018 Assessment Year: 2009-10

Section 143(3)Section 148Section 250(6)Section 54BSection 64Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.145/Asr/2018 Assessment Year: 2009-10 Sh. Gurkha Singh alias Joginder Vs. ITO-Ward-1(1), Singh, S/o Kehar Singh, Gali Bathinda. No. 14, Lal Singh Basti, Bathinda. (Respondent) [PAN:-EBFPS8630Q] (Appellant) Appellant by None Respondent by Sh. Nakul Agrawal, Sr. DR Date of Hearing 08.06.2023 Date of Pronouncement 20.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax…

Punnu Synthetics Private Limited, Amritsar vs. Income Tax Officer Ward- 5 (4), Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.35/Asr/2023 Assessment Year: 2017-18 Punnu Synthetics Pvt. Ltd. 4-A Vs. ITO, Ward-5(4), Court Road, Amritsar Amritsar. [PAN:-AACCP1604N] (Appellant) (Respondent) Appellant by Sh. Vir Sen Aggarwal, ITP. Respondent by Sh. Rohit Mehra, CIT. DR Date of Hearing 30.05.2023 Date of Pronouncement 14.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assesseewas filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,…

Vrp Landbase Pvt. Ltd., New Delhi vs. ITO Ward 17(1), New Delhi

ITA 2726/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Mar 2023AY 2011-12
Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Income Tax Officer, M/s VRP Landbase (P) Ward-17(1), Ltd. Vs. New Delhi 2, Hyde Park, Prakriti Marg, Sultanpur Farms M.G. Road, New Delhi PAN-AACCV 5429R (Appellant) (Respondent) Appellant by Ms. Ruchika Jain, Advocate Respondent by Sh. Shyam Manihar, Senior Departmental Representative (“Sr. DR”, for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the impugned appellate order of Learned Commissioner of Incom…

M/S G.L.Construction Pvt Ltd, Mumbai vs. ACIT/National Face Less Appeal Centre, Mumbai

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

ITA 2846/MUM/2022[2019-20]Status: DisposedITAT Mumbai23 Feb 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2019-20 M/S G.L. Construction Pvt. Ltd, Acit/National Faceless 304, Gokul Arcade B, Subhash Appeal Centre, Road, Near Garware, Vs. 5Th Floor, Aayakar Bhavan, Vile Parle East, Churchgate, Mumbai-400057. Mumbai-400020. Pan No. Aaacg 3438 P Appellant Respondent Assessee By : Mr. N.R. Agrawal, Ar Revenue By : Smt. Sonia Kumar, Dr : Date Of Hearing 16/02/2023 : Date Of Pronouncement 23/02/2023

For Appellant: Mr. N.R. Agrawal, ARFor Respondent: Smt. Sonia Kumar, DR
Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)

…might be admitted in view of the decision of the Hon’ble Supreme Court in the case of view of the decision of the Hon’ble Supreme Court in the case of view of the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. v. CIT 229 ITR 389 (SC). The National Thermal Power Company Ltd. v. CIT 229 ITR 389 (SC). The National Thermal Power Company Ltd. v. CIT 229 ITR 389 (SC). The said additional ground is reproduced as under: ditional ground is reproduced as under: The Ld. AO/CPC erred in making addition of Rs.12,71,218/ The Ld. AO/CPC erred in making addition of Rs.12,71,218/ The Ld…

M/S. Greater Kailash Hospital (P) Ltd., Indore vs. ACIT-2(1), Indore

In the result, the appeal filed by the assessee, being not maintainable is

ITA 628/IND/2019[2013-14]Status: DisposedITAT Indore10 Feb 2023AY 2013-14

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2013-14

For Appellant: Shri S.N. Agrawal, AR &For Respondent: Shri Ashish Porwal, Sr.DR
Section 143(3)Section 153ASection 32Section 36(1)(iii)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s Greater Kailash Hospitals Pvt. Ltd., Vs. ACIT 2(1), 11/2, Old Palasia, Indore (MP). Indore (MP). PAN: AADCG3040N (Appellant) (Respondent) Assessee by : Shri S.N. Agrawal, AR & Shri Pankaj Mogra, CA Revenue by : Shri Ashish Porwal, Sr.DR Date of Hearing : 18.11.2022 Date of Pronouncement : 10.02.2023 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 24.09.2018 of the CIT(A)-1, Indore, rel…

Virgo Aluminum Ltd., Sirmour vs. Pr. C.I.T., Circle, Patiala

In the result, appeal of the assessee stands allowed

ITA 438/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh06 Dec 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 438/Chd/2022 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Manoj Kumar, CAFor Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263oSection 80Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "ी "ी !व"म $संह यादव , लेखा सद"य "ी BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 438/CHD/2022 "नधा"रण वष" / Assessment Year : 2017-18 Virgo Aluminum Ltd., बनाम The PCIT, Village – Rampur, Jatta Nahan Road, Circle – Panchkula Tehsil-Kalamb, Dist. Sirmour H.P. "थायी लेखा सं./PAN NO: AABCA8062A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar, CA राज"व क" ओर से/ Revenue…

Mayur Uniquoters Limited, Jaipur vs. Commissioner of Income Tax NFAC, New Delhi

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19
For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT
Section 14ASection 234CSection 80Section 80J

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-A, JAIPUR JhlanhixkslkbZ] U;kf;dlnL; ,oaMkWa- ,e- ,y- ehuk] ys[kklnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. M. L. MEENA, AM vk;djvihy la-@ITA No. 02/JP/2022 fu/kZkj.ko"kZ@Assessment Year: 2018-19 MayurUniquoters Ltd., cuke Commissioner of Income Tax Vs. Jaitpura, Jaipur Sikar Road NFAC, New Delhi Jaitpura, Jaipur, Rajasthan India LFkk;hys[kk la-@thvkbZvkj la-@PAN No: AAECM 1727F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 212/JP/2022 fu/kZkj.ko"kZ@Assessment Year: 2019-20 MayurUniquoters Ltd.,…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 405/BANG/2022[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 404/BANG/2022[2015-16]Status: DisposedITAT Bangalore31 Oct 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Dilip Kothari, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, all three appeals are partly allowed

ITA 403/BANG/2022[2014-15]Status: DisposedITAT Bangalore31 Oct 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

Yes Bank Limited, Mumbai vs. DCIT 2 (2)(2), Mumbai

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3500/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…

Yes Bank Ltd., Mumbai vs. DCIT 2(2)(2), Mumbai

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3499/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…

Yes Bank Limited, Mumbai vs. DCIT - 2(2)(2), Mumbai

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3498/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…