PCIT v. Atria Power Corporation Ltd. (142 Taxmann.com 413)

ORIENTAL HOTELS LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-5(1), CHENNAI

The appeal of the assessee is allowed for statistical purpose

ITA 2601/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Vikram VijayaraghavanFor Respondent: Shri. K. Ilaiyaraja, Addl. CIT

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 154Section 35D(8)(C)

…आयकर अपील"य अ"धकरण, ‘बी "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2601/Chny/2025 "नधा%रण वष% / Assessment Year: 2018-19 Oriental Hotels Ltd DCIT, No.47, III Floor Paramount Plaza, vs. Corporate Circle -5(1), Mahatma Gandhi Road, Chennai. Nungambakkam, Chennai – 600 0034. [PAN: AAACO-0728-N] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Vikram Vijayaraghavan, Advocate ()यथ'…

ACIT,CC-4(2), MUMBAI, MUMBAI vs. TRAPTI TRADING & INVESTMENTS PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 4851/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 115JSection 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 4851/Mum/2025 Assessment Year: 2013-14 ACIT, CC-4(2), Mumbai Vs. Trapti Trading & Kautilya Bhavan, BKC, Investments Private Mumbai, Limited Mumbai- 400051 1 Floor Industry House, 159 Churchgate, Reclamation, Churchgate, Mumbai- 400020 PAN: AABCT6006B (Appellant) (Respondent) Appellant by Shri. Ronak Doshi a/w Shri. Riken Shah Respondent by Shri. Hemanshu Joshi, SR. D.R. Date of Hearing 09.09.2025 Date of Pronouncement 30.09.2025 ORDER Per: Smt. Been…

DIDU INVESTMENTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T.,CIRCLE-6(1), KOLKATA

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

M/S. GLOBUS SPIRITS LTD.,DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed with consequences to follow as per the determination above

ITA 3614/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Jun 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Globus Spirits Ltd., Vs Dcit, F-0, Ground Floor, Circle-10(1), The Mira Corporate Suit, New Delhi. Ishwar Nagar, Mathura Road, Delhi. Pan: Aaacg2634B (Appellant) (Respondent) Assessee By : Shri Anil Kumar Chopra, Advocate & Shri Parveen Kumar, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.04.2025 Date Of Pronouncement : 04.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 25.11.2016 Of The Commissioner Of Income-Tax (Appeals)-35, New Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.20/15-16 Arising Out Of The Appeal Before It Against The Order Dated 20.03.2015 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Acit, Circle-10(1), New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Anil Kumar Chopra, Advocate &For Respondent: Shri Om Parkash, Sr. DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Globus Spirits Ltd., Vs DCIT, F-0, Ground Floor, Circle-10(1), The Mira Corporate Suit, New Delhi. Ishwar Nagar, Mathura Road, Delhi. PAN: AAACG2634B (Appellant) (Respondent) Assessee by : Shri Anil Kumar Chopra, Advocate & Shri Parveen Kumar, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 29.04.2025 Date of Pronouncement : 04.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order…

DEPUTY COMMISSIONER OF INCOME TAX-4(3)(1), MUMBAI vs. KISMET EXPORTS AND INVESTMENTS PVT LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5520/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Apr 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 Deputy Commissioner Of Income Kismet Exports & Tax-4(3)(1) Investments Pvt Ltd. 649 Aayakar Bhavan M K Road Vs. C-1/5, Sarathi Chs, Khira Mumbai-400020 Nagar, S.V.Road, Santacruz (West), Mumbai-400054 Pan No. Aacck 2895 C Appellant Respondent

For Appellant: Mr. Bupendra ShahFor Respondent: Mr. Hemanshu Joshi, Sr. DR

Section 115JSection 154Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2012-13 Deputy Commissioner of Income Kismet Exports and Tax-4(3)(1) Investments Pvt Ltd. 649 Aayakar Bhavan M K Road Vs. C-1/5, Sarathi CHS, Khira Mumbai-400020 Nagar, S.V.Road, Santacruz (West), Mumbai-400054 PAN NO. AACCK 2895 C Appellant Respondent Assessee by : Mr. Bupendra Shah Revenue by : Mr. Hemanshu Joshi, Sr. DR Date of Hearing : 27/03/2025 Date of pronouncement : 24/04/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenu…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) (1) AHMEDABAD, VEJALPUR AHMEDABAD vs. INDUCTOTHERM (INDIA) PRIVATE LIMITED, AHMEDABAD

Appeal are dismissed

ITA 598/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Ms. Chandni Shah, ARFor Respondent: Shri Prateek Sharma, Sr.DR

Section 115JSection 143(2)Section 143(3)Section 144C(3)Section 14ASection 195Section 40Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“, अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 598/Ahd/2024 - िनधा"रण वष" /AY 2016-17 AND Cross Objection No.10/Ahd/2024 - िनधा"रण वष" /AY 2016-17 (in ITA No.598/Ahd/2024 – AY 2016-17) The ACIT Inductotherm (India) Pvt.Ltd. बनाम/ Circle-2(1)(1), SM-6, Road No.11 v/s. Ahmedabad Sanand II Industrial Estate Bol Village, Sanand Ahmedabad – 382 170 (Gujarat) "थ…

N. K. PROTEINS LTD.,AHMEDABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), AHMEDABAD

ITA 313/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18

Bench: Or During The Course Of Hearing Of The Appeal.”

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Ketan Gajjar, CIT-D.R

Section 115JSection 14ASection 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Assessment Year : 2017-18 N.K. Proteins Ltd., The ACIT, 7th Floor, Popular House, Circle-3(1)(1), Ashram Road, Ahmedabad Vs Ahmedabad PAN: AAACN9377N (Respondent) (Appellant) Assessee by: Shri Vartik Choksi, A.R. Revenue by: Shri Ketan Gajjar, CIT-D.R. Date of hearing : 03-06-2024 Date of pronouncement : 12-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commission…

MAITHAN ALLOYS LTD,KOLKATA vs. AO, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 384/KOL/2023[2017-18]Status: DisposedITAT Kolkata21 May 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(5)Section 143(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 384 & 1090/Kol/2023 Assessment Years: 2017-18 & 2022-23 Maithan Alloys Limited Vs. AO, Kolkata DCIT, CPC, Bangalore (PAN: AABCM 7758 B) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / 09.05.2024 Date of Hearing / सुनवाई क% "त'थ Date of Pronouncement/ 21.05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Siddharth Kejriwal, CA "नधा"0रती क% ओर से For the Res…

MAITHAN ALLOYS LIMITED. ,KOLKATA vs. DCIT,CPC, BANGALORE. , BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 1090/KOL/2023[2022-23]Status: DisposedITAT Kolkata21 May 2024AY 2022-23

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(5)Section 143(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 384 & 1090/Kol/2023 Assessment Years: 2017-18 & 2022-23 Maithan Alloys Limited Vs. AO, Kolkata DCIT, CPC, Bangalore (PAN: AABCM 7758 B) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / 09.05.2024 Date of Hearing / सुनवाई क% "त'थ Date of Pronouncement/ 21.05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Siddharth Kejriwal, CA "नधा"0रती क% ओर से For the Res…

SICOM LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1), MUMBAI

In the result, the appeal filed by the assesee is partly allow for statistical purpose and the appeal filed by the revenue is allowed for statistical purposes

ITA 1694/MUM/2023[2013-2014]Status: DisposedITAT Mumbai22 Nov 2023AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale, Judicialmember Sicom Ltd, Vs. Dy Commissioner Of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6Th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner Of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6Th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10(34)Section 14ASection 234BSection 36(1)(ii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER Sicom Ltd, Vs. Dy Commissioner of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.PAN/GIR No. AAACS5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. M…