PCIT, Kanpur v. Surya Merchants Ltd.

72 Taxmann.com 16High Court2016#2460 most cited

What is PCIT, Kanpur v. Surya Merchants Ltd. authority for?

The filing of an audit report along with the return of income is directory and not mandatory, meaning non-compliance does not automatically invalidate the return.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT · Kanpur vs Surya Merchants Ltd · filing of audit report · directory vs mandatory · section 139 · tax return · Allahabad High Court

Sections most often in play

Section 139(1)Section 143(1)Section 1961Section 90Section 154Section 250Section 90ASection 10A(5)

Issues it is cited on

section 295section 90aazadi bachao andolansection 91section 90(2)foreign tax creditsection 139(5)section 80acsection 80atax treatysection 90section 119(2)(b)

Judgments citing PCIT, Kanpur v. Surya Merchants Ltd.

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 DCIT, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. PAN : AESPN 6617 E APPELLANT RESPONDENT Assessee by : Shri. Veerabasavana Gowda S, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 04.12.2023 Date of Pronouncement : 05.12.2023 O R D E R Per George George K, Vice President: T…

Solapur Dcc Bank Employees Co- Operative Society Limited, Solapur vs. Income Tax Officer, Ward- 2(3), Solapur

The appeal of the assessee is PARTLY ALLOWED in above terms

ITA 713/PUN/2023[2018-19]Status: DisposedITAT Pune20 Sept 2023AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 713/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Solapur Dcc Bank Employees Co-Op Society Ltd., 46 Vistarit Imarat, Yogeshwar Complex, Solapur Zilla Madhyawarat Bank, Navi Peth Solapur – 413001 Pan: Aabas9454N . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Shri R.Y. Balawade
Section 143(3)Section 250Section 250(6)Section 36(1)Section 36(1)(va)Section 80P

…॥आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.सी.’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 713/PUN/2023 निर्धारण वषा / Assessment Year : 2018-19 Solapur DCC Bank Employees Co-op Society Ltd., 46 Vistarit Imarat, Yogeshwar Complex, Solapur Zilla Madhyawarat Bank, Navi Peth Solapur – 413001 PAN: AABAS9454N . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer Ward-2(3), Solapur . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Asses…

Ambibuzz Technologies LLP, Mumbai vs. ITO, CPC, Bengaluru

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

ITA 1084/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jul 2023AY 2020-21
For Appellant: Shri Rajesh SanghviFor Respondent: Shri Dharmvir D Yadav (Sr. DR)
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1084/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2020-21) Ambibuzz Technologies बिधम/ Income Tax CPC, LLP Bengaluru. Vs. Office No. 1410/1411, 14th Floor, One Lodha Place Senapati Bapat Marg, Opp Lodha Supremus, Lower Parel, Mumbai-400013.. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABOFA3714G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Rajesh Sanghvi Revenue by: Shri Dharmvir D Yadav (Sr. DR) सुनवाई की तारीख / Date of Hearing: 26/06/2023 घोषणा की तारीख /Date of Pronouncement: 1…

Ajay Kumar Mishra, Gurgaon vs. DCIT, Circle-1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1835/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2018-19] Ajay Kumar Mishra, Vs Dcit, B-12, The Icon, Dlf City, Circle-1(1), Phase-5, Gurgaon, Gurgaon. Haryana-122009. Pan-Aowpm7493R Appellant Respondent Appellant By Shri D.K.Pandey, Ca & Shri Manish Pandey, Ca Respondent By Shri Kanv Bali, Sr. Dr Date Of Hearing 11.04.2023 Date Of Pronouncement 17.04.2023

Section 143(3)Section 144BSection 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Ajay Kumar Mishra, vs DCIT, B-12, The ICON, DLF City, Circle-1(1), Phase-5, Gurgaon, Gurgaon. Haryana-122009. PAN-AOWPM7493R APPELLANT RESPONDENT Appellant by Shri D.K.Pandey, CA & Shri Manish Pandey, CA Respondent by Shri Kanv Bali, Sr. DR Date of Hearing 11.04.2023 Date of Pronouncement 17.04.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2018- 19 is directed against the order of Ld. CIT(A),…

Shyamol Banerji, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 26/BANG/2023[2019-20]Status: DisposedITAT Bangalore13 Feb 2023AY 2019-20
For Appellant: Shri Navaneeth N. Kini, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 90

…ITA No.25&26/Bang/2023 Shyamol Banerji, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.25&26/Bang/2023 Assessment Years : 2018-19 & 2019-20 Shyamol Banerji Flat No.3131, D-2 Block Windmills of Your Mind Road 5B Deputy Commissioner of EPIP Zone Vs. Income-tax Whitefield CPC Bangalore Bangalore PAN NO : ABUPB5760H APPELLANT RESPONDENT Appellant by : Shri Navaneeth N. Kini, A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for department. Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 O R D E R These two…

Shyamol Banerji, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 25/BANG/2023[2018-19]Status: DisposedITAT Bangalore13 Feb 2023AY 2018-19
For Appellant: Shri Navaneeth N. Kini, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 90

…ITA No.25&26/Bang/2023 Shyamol Banerji, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.25&26/Bang/2023 Assessment Years : 2018-19 & 2019-20 Shyamol Banerji Flat No.3131, D-2 Block Windmills of Your Mind Road 5B Deputy Commissioner of EPIP Zone Vs. Income-tax Whitefield CPC Bangalore Bangalore PAN NO : ABUPB5760H APPELLANT RESPONDENT Appellant by : Shri Navaneeth N. Kini, A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for department. Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 O R D E R These two…

Subramanian Sreeram, Bangalore vs. CIT(Appeals)-NFAC, National Faceless Appeal Centre

The appeal is allowed in favour of the assessee

ITA 1027/BANG/2022[2021-22]Status: DisposedITAT Bangalore08 Dec 2022AY 2021-22

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2021-22

For Appellant: Shri Navneet N. Kini, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2021-22 Subramanian Sreeram, Vs. The Assistant Director of B 506, Brigade Metropolis, Income Tax, Whitefield Road, CPC, Mahadevapura S.O., Bangalore. Bengaluru – 560 048. PAN: AKTPS 9574N APPELLANT RESPONDENT Appellant by : Shri Navneet N. Kini, CA Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.12.2022 Date of Pronouncement : 08.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against th…

Vinodkumar Lakshmipathi, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 680/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri Navaneeth Kini, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139Section 143(1)Section 90

…ITA No.680/Bang/2022 Vinodkumar Lakshmipathi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2018-19 Vinodkumar Lakshmipathi No.14, 2nd Avenue, Vishveshwaraiah Enclave DR Bandre Road CIT(A) NFAC Vs. Kammagondanahalli Delhi Bangalore 560 015 PAN NO : ABVPL0743K APPELLANT RESPONDENT Appellant by : Shri Navaneeth Kini, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Th…

JCIT(OSD), Circle-1(1)(2), Ahmedabad vs. M/S. Devraj Infrastructure Ltd., Ahmedabad

In the result, all three appeals of revenue are dismissed

ITA 1607/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

For Appellant: Shrui A.C. Shah, A.RFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद “A” "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD ( Conducted Through Virtual Court ) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Sl. ITA No(s) Assess- Appeal(s) by No(s) ment Appellant vs. Respondent Year(s) Appellant(s) Respondent(s) 1. 1607/Ahd/2018 2010-11 Jt.CIT(OSD) M/s.Devraj Circle-1(1)(2) Infrastructure Ltd. Ahmedabad Plot No.10A, Survey No.11 Devraj Industrial Park Piplaj-Pirana Road Village Piplaj Dist.Ahmedabad PAN: AACCD3567E 2. 1359/Ahd/2017 2011-12 Dy.CIT -do- Assessee Circle-1(1)(2) A…

The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad vs. M/S. Devraj Infrastructure Ltd., Ahmedabad

In the result, all three appeals of revenue are dismissed

ITA 2441/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

For Appellant: Shrui A.C. Shah, A.RFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद “A” "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD ( Conducted Through Virtual Court ) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Sl. ITA No(s) Assess- Appeal(s) by No(s) ment Appellant vs. Respondent Year(s) Appellant(s) Respondent(s) 1. 1607/Ahd/2018 2010-11 Jt.CIT(OSD) M/s.Devraj Circle-1(1)(2) Infrastructure Ltd. Ahmedabad Plot No.10A, Survey No.11 Devraj Industrial Park Piplaj-Pirana Road Village Piplaj Dist.Ahmedabad PAN: AACCD3567E 2. 1359/Ahd/2017 2011-12 Dy.CIT -do- Assessee Circle-1(1)(2) A…

M/S. Jeans Knit Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 706/BANG/2020[2012-13]Status: DisposedITAT Bangalore22 Feb 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2012-13

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)
Section 115JSection 143(3)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2012-13 Jeans Knit Pvt. Ltd., Vs. The Dy. Commissioner of No.21-E1, 2nd Phase, Income-tax, Industrial Area, Peenya, Circle-4(1)(1), Bengaluru-560 058. Bengaluru. PAN – AABCJ 4513 B APPELLANT RESPONDENT Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri Muzaffar Hussain, CIT(DR) Date of hearing : 09.02.2022 Date of Pronouncement : 22.02.2022 O R D E R Per Padmavathy S, Accountant Member This appeal by the assessee is directed against t…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 636/HYD/2020[2013-14]Status: DisposedITAT Hyderabad11 Jan 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 635/HYD/2020[2012-13]Status: DisposedITAT Hyderabad11 Jan 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 609/HYD/2020[2013-14]Status: DisposedITAT Hyderabad11 Jan 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 608/HYD/2020[2012-13]Status: DisposedITAT Hyderabad11 Jan 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1875/HYD/2019[2011-12]Status: DisposedITAT Hyderabad06 Jan 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1874/HYD/2019[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1873/HYD/2019[2009-10]Status: DisposedITAT Hyderabad06 Jan 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1872/HYD/2019[2007-08]Status: DisposedITAT Hyderabad06 Jan 2022AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-B” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT ITA. No. 454/Bang/2021 Assessment Year: 2018-19 Ms. Brinda RamaKrishna, 106, Eshwari Emerald, The Income Tax Officer, 6th E Main, Gauravnagar, Ward 5(3)(1), JP Nagar 7th Phase, Bangalore. Bangalore. vs. PAN: AFNPR6614P (Appellant) (Respondent) Assessee by : Shri Narendra Kumar Jain, Advocate Shri Ganesh R Ghale, Standing Revenue by : Counsel Date of Hearing : 10.11.2021 Date of Pronouncement : 17.11.2021 ORDER PER N.V. VASUDEVAN, VICE-PRESIDENT This is an appeal by the assessee against th…