Pangea3 & Legal Database Systems (P) Ltd. v. ITO

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Judgments citing Pangea3 & Legal Database Systems (P) Ltd. v. ITO

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. 24/7 Customer Private Limited, Bangalore

In the result, the appeal filed by the revenue stands partly allowed for statistical purposes

ITA 228/BANG/2020[2005-06]Status: DisposedITAT Bangalore30 Jun 2022AY 2005-06

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 228/Bang/2020 Assessment Year : 2005-06 M/S. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner Of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. Pan: Aaacz1014A Appellant Respondent : Shri Jeepan Nagpal & Mrs. Assessee By Pallavi Sharma, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 17-05-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Revenue Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For A.Y. 2005- 06 On Following Grounds Of Appeal: “Grounds Of Appeal & Question Of Law: A) The Learned Cit(A) Has Erred In Law & In Fact Seeking Exact Comparability Under Tnnm?

For Respondent: Shri Jeepan Nagpal & Mrs

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 228/Bang/2020 Assessment Year : 2005-06 M/s. 24/7 Customer Pvt. Ltd., The Deputy Embassy Golflinks Business Commissioner of Park, Income Tax, Challaghatta Village, Circle – 2 (1)(1), Off Intermediate Ring Road, Bangalore. Vs. Varthur Hobli, Bangalore – 560 071. PAN: AAACZ1014A APPELLANT RESPONDENT : Shri Jeepan Nagpal & Mrs. Assessee by Pallavi Sharma, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 17-05-2022 Date of Pronouncement : 30-06-2022…

M/S Continental Automotive Components India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore

In the result, the appeal is partly allowed

ITA 129/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Mar 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2014-15 M/S. Continental Automotive Vs. Dcit, Components India Pvt. Ltd., Circle – 2(1)(1), Plot No.53B, Bommasandra Industrial Bengaluru. Area, Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru–560 099. Pan : Aakcs 9578 C Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Shri. Mudavathu Harish Chandra Naik, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.03.2022 Date Of Pronouncement : 29.03.2022 O R D E R

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2014-15 M/s. Continental Automotive Vs. DCIT, Components India Pvt. Ltd., Circle – 2(1)(1), Plot No.53B, Bommasandra Industrial Bengaluru. Area, Hosur Road, Attibele Hobli, Anekal Taluk, Bengaluru–560 099. PAN : AAKCS 9578 C APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.03.2022 Date of Pronouncement : 29.03.2022 O R D E R Per N.…

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. 24/7 Customer Private Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 2328/BANG/2019[2004-05]Status: DisposedITAT Bangalore17 Feb 2022AY 2004-05

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Dr. Manjunath Karkihalli, CIT(DR), ITAT, BengaluruFor Respondent: Smt. Shashim Kapila, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2328/Bang/2019 Assessment year: 2004-05 The Deputy Commissioner Vs. 24/7 Customer Private Ltd., of Income Tax, Embassy Golf Business Park, Circle 2(1)(1), Challaghatta Village, Bangalore. Off Intermediate Ring Road, Varthur Hobli, Bengaluru – 560 071. PAN: AAACZ 1014A APPELLANT RESPONDENT Appellant by : Dr. Manjunath Karkihalli, CIT(DR), ITAT, Bengaluru. Respondent by : Smt. Shashim Kapila, Advocate Date of hearing : 17.02.2022 Date of Pronouncement : 17.0…

M/S Continental Automotive Components India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(1)(1), Bangalore

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

ITA 713/BANG/2017[2012-13]Status: DisposedITAT Bangalore24 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. 713/Bang/2017 Assessment year : 2012-13 M/s. Continental Automotive Vs. The Assistant Commissioner Components (India) Pvt. Ltd., of Income Tax, Plot No.53B, Bommasandra Circle 2(1)(1), Industrial Area, Hosur Road, Bengaluru. Attibele Hobli, Anekal Taluk, Bangalore – 560 099. PAN: AAKCS 9578C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.09.2021 Date…

International Speciality Products (India) P Ltd, Mumbai vs. Asst CIT 15(2)(1), Mumbai

In the result assessee’s appeal is partly allowed

ITA 6335/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Aug 2019AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 6335/Mum/2018 (Assessment Year 2014-15) International Specialty ACIT Range-15(2)(1) Vs. Products (India) Pvt. Limited Room No. 357 8th Floor, R. City Office Aayakar Bhavan Above R. City Mall M.K. Road LBS Marg, Ghatkopar West Mumbai-400 020. Mumbai-400 086. PAN : AABCI8200Q (Appellant) (Respondent) Assessee by Shri Ketan Ved & Ms. Urvi Mehta Department by Shri Manish Kamajia Date of Hearing 4.6.2019 Date of Pronouncement 2.8.2019 O R D E R Per Shamim Yahya (AM) :- This appeal by the asse…

Grupo Antolin India Pvt. Ltd., (Erstwhile Known As Grupo Antolin Pune Private Limited), Pune vs. DCIT, Circle 1(2), Pune

In the result, appeal of assessee is partly allowed

ITA 299/PUN/2013[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.299/Pun/2013 यििाारण वषा / Assessment Year : 2008-09

For Appellant: Shri Ketan VedFor Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 271(1)(c)Section 92C(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.299/PUN/2013 यििाारण वषा / Assessment Year : 2008-09 Grupo Antolin India Pvt. Ltd., (Erstwhile known as Grupo Antolin Pune Pvt. Ltd.) B-25, MIDC, Ranjangaon, Taluka – Shirur, अऩीऱाथी/Appellant Pune – 412220 …. PAN: AAACA6730G Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle – 1(2), Pune Assessee by : Shri Ketan Ved Revenue by : Shr…