PCIT v. ABC Papers Ltd.

447 ITR 1Supreme Court of India2022#531 most cited

What is PCIT v. ABC Papers Ltd. authority for?

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. ABC Papers Ltd. · section 127 · territorial jurisdiction · ITAT bench · Assessing Officer location · appeal filing · Bangalore Bench · Mumbai Bench · Hyderabad Bench · jurisdictional High Court

Also reported as

141 Taxmann.com 332289 Taxmann 150

Sections most often in play

Section 127Section 260ASection 269Section 143(3)Section 255(5)Section 1961Section 142(1)Section 250
Read the full judgment

Issues it is cited on

section 145b(1)section 145bsection 145a(b)section 57(iv)section 45(5)section 56(2)(viii)section 127(2)sanction under section 151section 10(37)enhanced compensationsection 127faceless assessment scheme

Judgments citing PCIT v. ABC Papers Ltd.

DCIT, Lucknow vs. Sahara India Financial Corp. Ltd., Lucknow

ITA 566/LKW/2002[1997-98]Status: DisposedITAT Delhi20 Nov 2024AY 1997-98

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 1997-98 Dcit, Vs. M/S. Sahara India Financial Central Circle-1, Corporation, Lucknow Kapoorthala Complex, Aliganj, Lucknow. Pan : (Appellant) (Respondent) With C.O. No. 87/Lkw/2005 [Arising Out Of Ita No.566/Lkw/2002] Assessment Year: 1997-98 M/S. Sahara India Financial Vs. Dcit, Corporation, Central Circle-1, Kapoorthala Complex, Lucknow Aliganj, Lucknow. Pan : (Appellant) (Respondent) Assessee By Sh. Ajay Vohra, Sr. Advocate Sh. Arpit Goel, Ca Department By Mr. Javed Akhtar, Cit(Dr) Date Of Hearing 14.11.2024 Date Of Pronouncement 20.11.2024 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal With Assessee’S Cross Objections Ita No. 566/Lkw/2002 & Co No. 87/Lkw/2005 For Assessment Year

Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 6. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

The Pr Commissioner of Income Tax vs. Sical Logistics Ltd

The appeal is dismissed

ITA/245/2024HC Karnataka11 Nov 2024

Bench: V KAMESWAR RAO,S RACHAIAH

Section 127Section 260

…ty of the present appeal. - 3 - NC: 2024:KHC:45472-DB ITA No. 245 of 2024 3. Our attention has been drawn to the judgment of the Hon’ble Supreme Court in the case of the Principal Commissioner of Income Tax vs. ABC Papers Ltd., [(2022) 447 ITR 1 (SC)], where in Paragraph No.33 the Supreme Court held as under: “33. In conclusion, we hold that appeals against every decision of the ITAT Shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise…

DCIT, Central Circle-06, Third Floor vs. Sicpa India Private Limited, Mercantile House

In the result, the appeal of the revenue is dismissed as not maintainable

ITA 398/DEL/2024[2006-07]Status: DisposedITAT Delhi04 Nov 2024AY 2006-07

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshdcit, Vs. Sicpa India Pvt. Ltd, Central Circle-06, 308-3012, Kg Marg, New New Delhi Delhi (Appellant) (Respondent) Pan:Aadcs6121L Assessee By : Shri Akash Singhal, Fca Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 24/10/2024 Date Of Pronouncement 04/11/2024

For Appellant: Shri Akash Singhal, FCAFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Section 143(3)Section 147Section 148Section 80I

…ce the impugned assessment order is passed by the Assessing Officer situated at Kolkata, the present appeal of the revenue before Delhi Tribunal is not maintainable in view of the decision of the Hon’ble Supreme Court in the case of ABC Papers Ltd reported in 447 ITR 1 (SC) wherein it settled the law that it is situs of the Assessing Officer which forms the clinching factor for exercising the appellate jurisdiction. Hence the Delhi Tribunal does not have power to adjudicate this appeal as the Assessing Officer was located in the State of West Bengal. Hence we dismiss the appeal of the revenue as not maintainable…

Sandeep Ramnikal Bokadia, Pune vs. ACIT, Central Circle, Pune

The appeal is DISMISSED in aforestated terms

ITA 1610/PUN/2024[2017-18]Status: DisposedITAT Pune16 Oct 2024AY 2017-18

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshaliassessment Year : 2017-18 Sandeep Ramniklal Bokadia Flat No. 310, Building No-3, New Kalpataru Housing Society, Swargate S.O. City, Pune-411042. Pan: Aahpb5522F . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Central Circle-14, New Delhi. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Ajaykumar Kesari [‘Ld. Dr’] Date Of Conclusive Hearing : 15/10/2024 Date Of Pronouncement : 16/10/2024 Order Per G. D. Padmahshali, Am; This Appeals By The Assessee Is Instituted U/S 253(1) Of The Income- Tax Act, 1961 [‘The Act’ Hereinafter] Against The Din & Order No. Itba/Apl/M/250/ 2023-24/1061517976(1) Dt. 26/02/2024 By Ld. Commissioner Of Income Tax-Appeals-28, New Delhi [‘Ld. Cit(A)’ Hereinafter] Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 21/12/2021 Passed U/S 153C R.W.S. 144 Of The Act By The Asstt. Commissioner Of Income Tax, Central Circle-14, New Delhi [‘Ld. Ao’].

For Appellant: None for the assesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 153CSection 250Section 253(1)

…efore this bench. To drive home this contention the Ld. DR beside pressing into service the standing order of ITAT issued in the year 1971 also relied on the recent judgement of the Hon’ble Supreme Court rendered in ‘PCIT Vs ABC Paper Ltd.’ reported in [2022, 447 ITR 1 (SC)] ITAT-Pune Page 2 of 4 Sandeep Ramniklal Bokadia Vs ACIT, New Delhi ITA No.1610/PUN/2024 AY:2017-18 We are mindful to state here that, although certain benches of 4. the Tribunal exercise its jurisdiction over more than one state, however the explanation 4 to Standing Order dt. 01/10/1997 issued under rule 4(1) of Income Tax Appellate Tribun…

Income Tax Officer Ward 7(1), Pune vs. Regency Mahavir Properties, Dhole Patil Road, Pune

The appeal is DISMISSED in aforestated terms

ITA 1487/PUN/2024[2010-11]Status: DisposedITAT Pune16 Oct 2024AY 2010-11

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshaliassessment Year : 2010-11 The Income Tax Officer, Ward-7(1), Pune . . . . . . . Appellant V/S Regency Mahavir Properties, A3-5Th Floor, The Fifth Avenue, Nr. Hotel Regency, Dhole Patil Rd., Pune-411001 Pan: Aajfr6383G . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Arvind Desai [‘Ld. Dr’] Date Of Conclusive Hearing : 16/10/2024 Date Of Pronouncement : 16/10/2024 Order Per G. D. Padmahshali, Am; This Appeal Is Instituted By The Revenue U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Against Din & Order No. Itba/Nfac/S/250/2024-25/1064437931(1) Dt. 29/04/2024 By The National Faceless Appeal Centre, Delhi [‘Ld. ‘Nfac/Cit(A)’ Hereinafter] Passed U/S 250 Of The Act Which In Turn Quashed The Order Of Penalty Dt. 22/03/2017 Passed U/S 271(1)(C) Of The Act By The Dy. Commissioner Of Income Tax, Central Circle-1, Thane [‘Ld. Ao’].

For Appellant: None for the assesseeFor Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 127Section 143(3)Section 250Section 253(2)Section 271(1)(c)

…efore this bench. In support of this contention the Ld. DR beside pressing into service the standing order of ITAT issued in the year 1971 also relied on the recent judgement of the Hon’ble Supreme Court rendered in ‘PCIT Vs ABC Paper Ltd.’ reported in [2022, 447 ITR 1 (SC)] ITAT-Pune Page 2 of 4 ITO Vs Regency Mahavir Properties ITA No.1487/PUN/2024 AY:2010-11 We are mindful to state here that, although certain benches of 4. the Tribunal exercise its jurisdiction over more than one state, however explanation 4 to Standing Order dt. 01/10/1997 issued under rule 4(1) of Income Tax Appellate Tribunal Rules, 1963…

Shri Parvati Education Trust, Bhiwandi vs. CIT Exemption, Pune

Appeals are DISMISSED in aforestated terms

ITA 1082/PUN/2024[2022-23]Status: DisposedITAT Mumbai14 Oct 2024AY 2022-23

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshali

For Appellant: None for the assesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

…ssee are not maintainable. To buttress this contention the Ld. DR beside pressing into service the standing order of ITAT issued in the year 1971 also relied on the recent judgement of Hon’ble Apex Court rendered in ‘PCIT Vs ABC Paper Ltd.’ reported in [2022, 447 ITR 1 (SC)] 5. We are mindful to state here that, although certain benches of the Tribunal exercise its jurisdiction over more than one state, however the explanation 4 to Standing Order dt. 01/10/1197 issued under rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 categorically prescribes that; the ordinary jurisdiction of the Tribunal should be ba…

Shri Parvati Education Trust, Bhiwandi vs. CIT Exemption Pune, Pune

Appeals are DISMISSED in aforestated terms

ITA 1081/PUN/2024[2022-23]Status: FixedITAT Mumbai14 Oct 2024AY 2022-23

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshali

For Appellant: None for the assesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

…ssee are not maintainable. To buttress this contention the Ld. DR beside pressing into service the standing order of ITAT issued in the year 1971 also relied on the recent judgement of Hon’ble Apex Court rendered in ‘PCIT Vs ABC Paper Ltd.’ reported in [2022, 447 ITR 1 (SC)] 5. We are mindful to state here that, although certain benches of the Tribunal exercise its jurisdiction over more than one state, however the explanation 4 to Standing Order dt. 01/10/1197 issued under rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 categorically prescribes that; the ordinary jurisdiction of the Tribunal should be ba…

S.K.Education Trust, Bhiwandi vs. CIT Exemption Pune, Pune

Appeals are DISMISSED in aforestated terms

ITA 1141/PUN/2024[2022-23]Status: DisposedITAT Pune01 Oct 2024AY 2022-23

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Ms Deepa Khare [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No. 1140 & 1141/PUN/2024 S K Education Trust 32, Sutar Wada, Dargah Road, Bhiwandi, Thane-421302 PAN: AAJTS3836R . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption-Pune. . . . . . . . Respondent Appearances Assessee by : Ms Deepa Khare [‘Ld. AR’] Revenue by : Mr Ajaykumar Kesari [‘Ld. DR’] Date of conclusive Hearing : 26/09/2024 Date of Pronouncement : 01/10/2024 ORDER PER G. D. PADMAHSHALI, AM; This bunch of two appeals of the assessee is…

S K Education Trust, Bhiwandi vs. CIT Exemption Pune, Pune

Appeals are DISMISSED in aforestated terms

ITA 1140/PUN/2024[2022-23]Status: DisposedITAT Pune01 Oct 2024AY 2022-23

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: Ms Deepa Khare [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No. 1140 & 1141/PUN/2024 S K Education Trust 32, Sutar Wada, Dargah Road, Bhiwandi, Thane-421302 PAN: AAJTS3836R . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption-Pune. . . . . . . . Respondent Appearances Assessee by : Ms Deepa Khare [‘Ld. AR’] Revenue by : Mr Ajaykumar Kesari [‘Ld. DR’] Date of conclusive Hearing : 26/09/2024 Date of Pronouncement : 01/10/2024 ORDER PER G. D. PADMAHSHALI, AM; This bunch of two appeals of the assessee is…

Tooba Educational and Welfare Trust, Bhiwandi vs. CIT Exemption Pune, Pune

ITA 1062/PUN/2024[2023-24]Status: DisposedITAT Pune01 Oct 2024AY 2023-24

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoretooba Educational & Welfare Trust 1528, Room No.-03, 1St Flr., Shanti Nagar Rd., Nr. Salabuddin Ayyubi School, Dandekar Wadi, Bhiwandi, Thane-421302 Pan: Aaett1317P . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption-Pune. . . . . . . . Respondent

For Appellant: Ms Deepa Khare [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 127Section 12ASection 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Tooba Educational And Welfare Trust 1528, Room No.-03, 1st Flr., Shanti Nagar Rd., Nr. Salabuddin Ayyubi School, Dandekar Wadi, Bhiwandi, Thane-421302 PAN: AAETT1317P . . . . . . . Appellant V/s The Commissioner of Income Tax, Exemption-Pune. . . . . . . . Respondent Appearances Assessee by : Ms Deepa Khare [‘Ld. AR’] Revenue by : Mr Ajaykumar Kesari [‘Ld. DR’] Date of conclusive Hearing : 26/09/2024 Date of Pronouncement : 01/10/2024 ORDER PER G. D. PADMAHSHALI,…

DCIT, New Delhi vs. M/S Sahara India Mass Communication, Lucknow

In the result, appeals of the Revenue and Cross Objections

ITA 2618/DEL/2013[2002-03]Status: DisposedITAT Delhi04 Sept 2024AY 2002-03

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.2617/Del/2013 िनधा"रणवष"/Assessment Year: 1998-99 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2618/Del/2013 िनधा"रणवष"/Assessment Year: 2002-03 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2619/Del/2013 िनधा"रणवष"/Assessment Year: 1999-2000 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4122/Del/2012 िनधा"रणवष"/Assessment Year: 2000-01 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent

…I.T.A. Nos. 2617, 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2617/Del/2013 िनधा"रणवष"/Assessment Year: 1998-99 बनाम DCIT Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. PAN No.AAJFS8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2618/Del/2013 िनधा"रणवष"/Assessment Year: 2002-03 बनाम DCIT Sahara India Mass Communication, Central Circle-6, Vs. 1, Ka…

DCIT, New Delhi vs. M/S Sahara India Mass Communication, Lucknow

In the result, appeals of the Revenue and Cross Objections

ITA 2617/DEL/2013[1998-99]Status: DisposedITAT Delhi04 Sept 2024AY 1998-99

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.2617/Del/2013 िनधा"रणवष"/Assessment Year: 1998-99 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2618/Del/2013 िनधा"रणवष"/Assessment Year: 2002-03 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2619/Del/2013 िनधा"रणवष"/Assessment Year: 1999-2000 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4122/Del/2012 िनधा"रणवष"/Assessment Year: 2000-01 बनाम Dcit Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. Pan No.Aajfs8722L अपीलाथ" Appellant ""यथ"/Respondent

…I.T.A. Nos. 2617, 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2617/Del/2013 िनधा"रणवष"/Assessment Year: 1998-99 बनाम DCIT Sahara India Mass Communication, Central Circle-6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. PAN No.AAJFS8722L अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.2618/Del/2013 िनधा"रणवष"/Assessment Year: 2002-03 बनाम DCIT Sahara India Mass Communication, Central Circle-6, Vs. 1, Ka…

ACIT-2(1)(1), Mumbai vs. Bank of Baroda (E- Vijaya Bank), Mumbai

In the result, all the appeals filed by the Revenue are dismissed for statistical

ITA 2784/MUM/2024[2010-11]Status: DisposedITAT Mumbai30 Jul 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri S. Ananthan &For Respondent: Shri R. A. Dhyani
Section 127Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 2782/Mum/2024 (Assessment Year: 2016-17) ACIT-2(1)(1) Bank of Baroda (e-Vijaya Bank) Room No. 575, 5th Floor, C-26, 2nd Floor, Baroda Corporate Vs. Aayakar Bhawan, M. K. Road, Centre, Bandra Kurla Complex, Mumbai-400 020 Bandra (E), Mumbai-400 051 PAN/GIR No. AAACV 4791 J (Assessee) : (Respondent) Assessee by : Shri S. Ananthan & Ms. R. Lalitha Respondent by : Shri R. A. Dhyani Date of Hearing : 15.07.2024 Date of Pronouncement : 30.07.2024 O R D E R Per Kavitha Rajagopal, J M:…

ACIT-2(1)(1), Mumbai vs. Bank of Baroda (E- Vijaya Bank), Mumbai

In the result, all the appeals filed by the Revenue are dismissed for statistical

ITA 2782/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Jul 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri S. Ananthan &For Respondent: Shri R. A. Dhyani
Section 127Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 2782/Mum/2024 (Assessment Year: 2016-17) ACIT-2(1)(1) Bank of Baroda (e-Vijaya Bank) Room No. 575, 5th Floor, C-26, 2nd Floor, Baroda Corporate Vs. Aayakar Bhawan, M. K. Road, Centre, Bandra Kurla Complex, Mumbai-400 020 Bandra (E), Mumbai-400 051 PAN/GIR No. AAACV 4791 J (Assessee) : (Respondent) Assessee by : Shri S. Ananthan & Ms. R. Lalitha Respondent by : Shri R. A. Dhyani Date of Hearing : 15.07.2024 Date of Pronouncement : 30.07.2024 O R D E R Per Kavitha Rajagopal, J M:…

ACIT-2(1)(1), Mumbai vs. Bank of Baroda (E- Vijaya Bank), Mumbai

In the result, all the appeals filed by the Revenue are dismissed for statistical

ITA 2781/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri S. Ananthan &For Respondent: Shri R. A. Dhyani
Section 127Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 2782/Mum/2024 (Assessment Year: 2016-17) ACIT-2(1)(1) Bank of Baroda (e-Vijaya Bank) Room No. 575, 5th Floor, C-26, 2nd Floor, Baroda Corporate Vs. Aayakar Bhawan, M. K. Road, Centre, Bandra Kurla Complex, Mumbai-400 020 Bandra (E), Mumbai-400 051 PAN/GIR No. AAACV 4791 J (Assessee) : (Respondent) Assessee by : Shri S. Ananthan & Ms. R. Lalitha Respondent by : Shri R. A. Dhyani Date of Hearing : 15.07.2024 Date of Pronouncement : 30.07.2024 O R D E R Per Kavitha Rajagopal, J M:…

Venkitesh Subramanian, Trivandrum vs. CPC Bengaluru, Bengaluru

The appeal of the assessee stands DISMISSED

ITA 913/PUN/2024[2018-19]Status: DisposedITAT Pune29 Jul 2024AY 2018-19

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2018-19 Venkitesh Subramanian Tc, 38/293, Shreebhavan, Chenthittai Street, Thiruvananthapuram, Kerala-695036. Pan: Aweps4916P . . . . . . . Appellant V/S Central Processing Centre, Bengaluru. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Umesh Phade [‘Ld. Dr’] Date Of Conclusive Hearing : 29/07/2024 Date Of Pronouncement : 29/07/2024

For Appellant: None for the AssesseeFor Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 127Section 143Section 24Section 249(2)(c)Section 250Section 253(1)

…ench; therefore present appeal of the assessee is not maintainable. To buttress this contention the Ld. DR beside pressing into service the standing order of ITAT also relied on the decision of Hon’ble Apex Court in ‘PCIT Vs ABC Paper Ltd.’ reported in [2022] 447 ITR 1 (SC) [Equivalent Citation 141 Taxmann.com 332 (SC)]. 5. Heard the Ld. DR and we note that, the registry vide letter dt. 07/05/2024 intimated a defect relating to non-filing of respondent’s information, in response thereto the appellant vide letter dt. 15/05/2024 confirmed the fact that his jurisdictional assessing officer is ‘Income Tax Officer, W…

Shri Mahavir Marwadi School Society, Gondia vs. Commissioner of Income Tax Exemptions, Pune

In the result, both the appeals of the assessee in ITA Nos

ITA 822/PUN/2023[2023-24]Status: DisposedITAT Pune18 Jul 2024AY 2023-24

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Sushil AgrawalFor Respondent: Shri Keyur Patel
Section 12A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.821 & 822/PUN/2023 Shri Mahavir Marwadi School Society, CIT Exemptions, Near Ambedkar Chowk, Gondia-441601 Pune Vs. PAN : AALTS5382C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham Sushil Agrawal Department by : Shri Keyur Patel Date of hearing : 15-07-2024 Date of 18-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : Two appeals filed by the assessee are directed against th…

Shri Mahavir Marwadi School Society, Gondia vs. Commissioner of Income Tax Exemptions, Pune

In the result, both the appeals of the assessee in ITA Nos

ITA 821/PUN/2023[2023-24]Status: DisposedITAT Pune18 Jul 2024AY 2023-24

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Shubham Sushil AgrawalFor Respondent: Shri Keyur Patel
Section 12A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.821 & 822/PUN/2023 Shri Mahavir Marwadi School Society, CIT Exemptions, Near Ambedkar Chowk, Gondia-441601 Pune Vs. PAN : AALTS5382C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham Sushil Agrawal Department by : Shri Keyur Patel Date of hearing : 15-07-2024 Date of 18-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : Two appeals filed by the assessee are directed against th…

Prasad Polyfab, Chhatral vs. Commissioner of Income Tax Appeal Addl JCIT A 3, Commissioner Appeal

In the result, all the three appeals filed by the assessee are dismissed as withdrawn

ITA 665/CHNY/2024[2022-23]Status: DisposedITAT Chennai12 Jun 2024AY 2022-23

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.663, 664 & 665/Chny/2024 िनधा;रण वष; /Assessment Years: 2020-21, 2021-22, 2023-24 Prasad Polyfab, The Commissioner Of Income Plot No.1601, Phase-2, Vs. Tax, Appeal Addl/Jcit(A)-3, B/H Juni Khodiyar Hotel, Chennai. Chhatral Gidc, Kalol, Gandhinagar – 382 329, Gujarat. [Pan: Aaufp-2961-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant By : None (Petition By Ld. Counsel) IjथG की ओर से /Respondent By : Shri P.Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 12.06.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024 आदेश / O R D E R Per Jagadish, A.M :

For Appellant: None (petition by Ld. Counsel)For Respondent: Shri P.Sajit Kumar, JCIT
Section 143(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.663, 664 & 665/Chny/2024 िनधा;रण वष; /Assessment Years: 2020-21, 2021-22, 2023-24 Prasad Polyfab, The Commissioner of Income Plot No.1601, Phase-2, Vs. Tax, Appeal Addl/JCIT(A)-3, B/H Juni Khodiyar Hotel, Chennai. Chhatral GIDC, Kalol, Gandhinagar – 382 329, Gujarat. [PAN: AAUFP-2961-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant b…

Prasad Polyfab, Chhatral vs. Addljcit (A) Chennai, Chennai

In the result, all the three appeals filed by the assessee are dismissed as withdrawn

ITA 664/CHNY/2024[2021-22]Status: DisposedITAT Chennai12 Jun 2024AY 2021-22

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.663, 664 & 665/Chny/2024 िनधा;रण वष; /Assessment Years: 2020-21, 2021-22, 2023-24 Prasad Polyfab, The Commissioner Of Income Plot No.1601, Phase-2, Vs. Tax, Appeal Addl/Jcit(A)-3, B/H Juni Khodiyar Hotel, Chennai. Chhatral Gidc, Kalol, Gandhinagar – 382 329, Gujarat. [Pan: Aaufp-2961-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant By : None (Petition By Ld. Counsel) IjथG की ओर से /Respondent By : Shri P.Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 12.06.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024 आदेश / O R D E R Per Jagadish, A.M :

For Appellant: None (petition by Ld. Counsel)For Respondent: Shri P.Sajit Kumar, JCIT
Section 143(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.663, 664 & 665/Chny/2024 िनधा;रण वष; /Assessment Years: 2020-21, 2021-22, 2023-24 Prasad Polyfab, The Commissioner of Income Plot No.1601, Phase-2, Vs. Tax, Appeal Addl/JCIT(A)-3, B/H Juni Khodiyar Hotel, Chennai. Chhatral GIDC, Kalol, Gandhinagar – 382 329, Gujarat. [PAN: AAUFP-2961-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant b…