PCIT v. Delhi International Airport (P) Ltd.

144 Taxmann.com 80High Court2022#1856 most cited

What is PCIT v. Delhi International Airport (P) Ltd. authority for?

Section 14A, read with Rule 8D, does not apply if no exempt income was earned or is receivable in the relevant assessment year. Amendments to Section 14A are generally clarificatory and applied prospectively.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

PCIT v. Delhi International Airport (P) Ltd. · section 14A · rule 8D · exempt income · disallowance · tax audit report · circular 5/2014 · prospective application · finance act 2022

Also reported as

443 ITR 382

Sections most often in play

Section 115JBSection 14ASection 37(1)Section 153ASection 143(3)Section 35ADSection 35AD(7B)Section 69A
Read the full judgment

Issues it is cited on

section 14a(3)section 36(i)(iii)section 36(i)(va)section 132(2)section 115bbe(1)section 132(1)(a)section 2(19aa)section 36(l)(va)section 36(l)(iii)section 35adsection 36(l)r&d expenditure

Judgments citing PCIT v. Delhi International Airport (P) Ltd.

Dy. Commissioner of Income Tax, Circle-4, Aayakar Bhawan vs. Rockman Industries Limited

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…n 130 (Guj) (ii) CIT v Winson Textile Industries Ltd, 319 ITR 204 (Pb.) (iii) Principal Commissioner of lncome-tax-1, Chandigarh v. Vardhman Chemtech (P.) Ltd [2019] 102 taxmann.com 132 (Punjab & Haryana).is 6. (iv) Delhi International Airport (P) Ltd, [2022] 144 Taxmann.com 80 (Del) As held by Hon'ble Delhi High Court in the case of M / s Era Infrastructure 13. India Ltd 141 taxman.com 289 that the amendment brought in by the Finance Act 2022 to Section 14A by inserting a non obstante clause and explanation will take effect from 1/4 / 22 AY 2022-23. Even if there is a Circular, once the law is disclosed by the…

DCIT Circle-4, Ludhiana vs. Rockman Industries Ltd, Ludhiana

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

…n 130 (Guj) (ii) CIT v Winson Textile Industries Ltd, 319 ITR 204 (Pb.) (iii) Principal Commissioner of lncome-tax-1, Chandigarh v. Vardhman Chemtech (P.) Ltd [2019] 102 taxmann.com 132 (Punjab & Haryana).is 6. (iv) Delhi International Airport (P) Ltd, [2022] 144 Taxmann.com 80 (Del) As held by Hon'ble Delhi High Court in the case of M / s Era Infrastructure 13. India Ltd 141 taxman.com 289 that the amendment brought in by the Finance Act 2022 to Section 14A by inserting a non obstante clause and explanation will take effect from 1/4 / 22 AY 2022-23. Even if there is a Circular, once the law is disclosed by the…

Multiple Concrete Pvt. Ltd., Kolkata vs. ITO, Ward-10(3), Kolkata

The appeal of the assessee is allowed

ITA 341/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma, Jm & Shri Rakesh Mishra, Am Income Tax Officer, Ward 10(3), Multiple Concrete Pvt. Ltd. 13, Dum Dum Road, Aaykar Bhavan, Vs. Kolkata-700 074 P-7, Chowringhee Square, Kolkata (Appellant) (Respondent) Pan No. Aabcm7885R Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Rakesh Kumar Das, Dr Date Of Hearing: 06.08.2024 Date Of Pronouncement : 30.08.2024

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Rakesh Kumar Das, DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SONJOY SARMA, JM AND SHRI RAKESH MISHRA, AM Income Tax Officer, Ward 10(3), Multiple Concrete Pvt. Ltd. 13, Dum Dum Road, Aaykar Bhavan, Vs. Kolkata-700 074 P-7, Chowringhee Square, Kolkata (Appellant) (Respondent) PAN No. AABCM7885R Assessee by : Shri S.K. Tulsiyan & Ms. Puja Somani, ARs Revenue by : Shri Rakesh Kumar Das, DR Date of hearing: 06.08.2024 Date of pronouncement : 30.08.2024 O R D E R PER SONJOY SARMA, JM: 01. The caption appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre, De…

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…

Deputy Commissioner of Income Tax Central Circle 1(1), Ahmedabad vs. Astral Limited, Ahmedabad

In the result, ground number 2 of the Department’s appeal is dismissed

ITA 921/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2018-19

Bench: The First Appellate Authority Which Has Been Decided By The Ld. Cit(A) Vide The Impugned Order. The Revenue Is In Appeal Us Before Us.

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Pratik Sharma, Sr. D.R
Section 143(3)Section 144C(3)Section 14ASection 92C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2018-19 The DCIT, Astral Limited Central Circle-1(1), 207/1, Astral House, Ahmedabad Vs B/H Rajpath Club (Appellant) Off S.G. Highway, Ahmedabad-380059 PAN: AABCA2951N (Respondent) Assessee by: Shri Vartik Choksi, A.R. Revenue by: Shri Pratik Sharma, Sr. D.R. Date of hearing : 22-05-2024 Date of pronouncement : 04-06-2024 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is filed by the Revenue against the order…

Techno Electric & Engineering Company Limited., Noida vs. A.O, C.C-2(1), Kolkata

In the result appeal filed by the assessee is allowed for statistical purposes

ITA 1124/KOL/2023[2015-16]Status: DisposedITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…urpose of section 14A of the Act: 4 I.T.A. No.1124/Kol/2023 Assessment Year: 2015-16 Techno Electric & Engineering Company Limited (i) Pr. CIT Vs. Era Infrastructure (I) Ltd. 141 Taxmann.com 289 (Delhi) (ii) Pr. CIT Vs. Delhi International Airport Pvt. Ltd. 144 Taxmann.com 80 (Delhi) (iii) AVH Resources India Pvt. Ltd. Vs. ACIT, circle 1(1), Delhi (ITAT Delhi SMC Bench) in ITA No. 2570/Del/2022 3.1. Therefore the ld.A/R requested to reduce the amount of disallowance u/s 14A after considering the amount of investment which had exempt income during the year. 3.2. On the other hand, ld. D/R has relied on the or…

Asst. CIT-2(1)(1), Mumbai vs. Bajaj Consultants Pvt Ltd, Mumbai

The appeal are dismissed

ITA 2854/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 Mar 2024AY 2020-21

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravi GanatraFor Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & Asst. Commissioner of Income Tax Circle-2(1)(1) Room No.575, 5th Floor Aayakar Bhavan, M.K.Road Maharashtra- 400020 …………. Appellant M/s. Bajaj Consultants Pvt. Ltd Vs 24-B, Bajabahadur Compound Haman Street Fort, Mumbai – 400 023 Respondent …………. Appearance For the Appellant/Assessee : Shri Ravi Ganatra For the Respondent/Department : Shri Ashok Kumar Ambastha Date Conclusion of hearing : 19.03.2024 Pronouncement of order : 27.03.2024 आदेश / O R D E R Per Rahul Chaudhary, Jud…

ACIT-2(1)(1), Mumbai vs. Bajaj Consultants Private Limited, Mumbai

The appeal are dismissed

ITA 2853/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 Mar 2024AY 2018-19

Bench: or at the time of hearing. 4. The relevant facts in brief are that Assessee is a private limited company engaged in the business of financial services. The Assessee filed return of income for the Assessment Year 2018-19 on 19/10/2018 declaring total income of INR 49,21,70,290/-. The case of the Assessee was selected for scrutiny. The Assessing Officer completed the assessment under Section 143(3) read with Section 143(3A) and 143(3B) of the Act vide order, dated 09/04/2021, after making, in

For Appellant: Shri Ravi GanatraFor Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & Asst. Commissioner of Income Tax Circle-2(1)(1) Room No.575, 5th Floor Aayakar Bhavan, M.K.Road Maharashtra- 400020 …………. Appellant M/s. Bajaj Consultants Pvt. Ltd Vs 24-B, Bajabahadur Compound Haman Street Fort, Mumbai – 400 023 Respondent …………. Appearance For the Appellant/Assessee : Shri Ravi Ganatra For the Respondent/Department : Shri Ashok Kumar Ambastha Date Conclusion of hearing : 19.03.2024 Pronouncement of order : 27.03.2024 आदेश / O R D E R Per Rahul Chaudhary, Jud…

Autumn Builders Limited., Kolkata vs. ITO, WD-1(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 883/KOL/2023[2012-13]Status: DisposedITAT Kolkata11 Dec 2023AY 2012-13

Bench: Shri Rajesh Kumar&Shri Sonjoy Sarma]

Section 131Section 142(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 883/Kol/2023 Assessment Year : 2012-13 Autumn Builders Ltd . Vs. ITO, Ward-1(1), Kolkata (PAN: AAHCA 5662 Q) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 19.10.2023 क$ "त&थ Date of Pronouncement/ 11.12.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Smt. Puja Somani, A.R "नधा"/रती क$ ओर से Smt. Neetu Singh,…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 399/JPR/2023[2015-16]Status: DisposedITAT Jaipur05 Dec 2023AY 2015-16

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

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…022 (Gujarat) Commissioner of Income Tax-II, Thane vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) Pr. Commissioner of Income Tax (Central), Bangalore and Ors Vs. M/s Delhi International Airport Pvt. Ltd. and Ors. (2022) 443 ITR 382 (Karnataka) Sri S.M. Kamal Pasha vs. the Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC-2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

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

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…022 (Gujarat) Commissioner of Income Tax-II, Thane vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) Pr. Commissioner of Income Tax (Central), Bangalore and Ors Vs. M/s Delhi International Airport Pvt. Ltd. and Ors. (2022) 443 ITR 382 (Karnataka) Sri S.M. Kamal Pasha vs. the Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

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

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…022 (Gujarat) Commissioner of Income Tax-II, Thane vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) Pr. Commissioner of Income Tax (Central), Bangalore and Ors Vs. M/s Delhi International Airport Pvt. Ltd. and Ors. (2022) 443 ITR 382 (Karnataka) Sri S.M. Kamal Pasha vs. the Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu…

M/S Mspl Limited, Mumbai vs. ACIT, Bangalore

In the result, the appeal by the assessee is partly allowed

ITA 371/BANG/2011[2005-06]Status: DisposedITAT Bangalore08 Sept 2023AY 2005-06

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri J.D. Mistri, Senior Counsel &For Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153DSection 234

…tlal [2017] 88 taxmann.com 611/397 ITR 153/2017 Panchal (2) TMI 862 (Guj.) 4. CIT v. Continental [2015] 58 taxmann.com 78/232 Taxman 270/374 Warehousing Corporation ITR 645 (Bom.) (Nhava Sheva) Ltd. 5. Pr. CIT v. Delhi International [2022] 140 taxmann.com 440/443 ITR 382 (Kar.) Airport (P.) Ltd. Page 10 of 15 6. Kabul Chawla (supra) 7. Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526 (Delhi) Chintels India Ltd. v. Dy. CIT [2017] 84 taxmann.com 57/249 Taxman 630/397 8. ITR 416 (Delhi) 9. Sri. S.M. Kamal Pasha v. Dy. [IT Appeal No. 155 of 2017, dated 2-8- CIT 2022]/2022 (8) TMI 966 (K…

Assistant Commissioner of Income Tax, Central Circle-1(2), Hyderabad vs. Madhava Holdings Private Limited, Hyderabad

In the result, appeal of the Revenue is allowed

ITA 55/HYD/2022[2018-19]Status: DisposedITAT Hyderabad17 Aug 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri A.V.Raghuram, AR
Section 14A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 55/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2018-19) Assistant Commissioner of Vs. M/s. Mandava Holdings Income Tax, Pvt. Ltd., Central Circle-1(2), Hyderabad Hyderabad [PAN No. AAFCM4964M] अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारिती द्वारा /Assessee by: Shri A.V.Raghuram, AR राजस्‍व द्वारा Shri K. Madhusudan, CIT-DR /Revenue by: सुनवाई की तारीख रीख/Date of hearing: 09/08/2023 घोषण…

Macro Proprieties Private Limited, M 28 Income Tax Colony Tonk Road Jaipur vs. DCIT Central Circle 2, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…(Gujarat) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) Pr. Commissioner of Income Tax (Central), Bangalore and Ors. Vs. M/s . Delhi International Airport Pvt. Ltd. and Ors.(2022) 443 ITR 382 (Karnataka) Sri. S.M. Kamal Pasha Vs. The Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprab…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.91 to 96/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 to 2017-18 Shri Manoj Madanlal Vs. ACIT, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. PAN : AALPC4991M Appellant Respondent आयकर अपील सं. / IT(SS)A Nos.97 & 98/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 ACIT, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Ka…

Ncc Infrastructure Holdings Limited, Hyderabad vs. ACIT, Circle-16(1), Hyderabad

ITA 144/HYD/2023[2017-18]Status: DisposedITAT Hyderabad12 Jun 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri C.S. Subramaniyam, ARFor Respondent: Shri Kumar Aditya, DR
Section 14A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 144/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) NCC Infrastructure Holdings The Assistant Commissioner of Limited, Vs. Income Tax, Hyderabad Circle-16(1), [PAN No. AACCN1205B] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri C.S. Subramaniyam, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 01/06/2023 घोर्णध की…

DCIT, CC-6(4), Mumbai vs. Anant Raj Limited, Delhi

In the result, the appeals of the revenue are dismissed

ITA 626/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2023AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner Of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19Th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabca3972B Appellant .. Respondent Appellant By : Sudesh Garg Respondent By : Manoj Kumar Sinha

For Appellant: Sudesh GargFor Respondent: Manoj Kumar Sinha
Section 14A

…P a g e | 1 ITA Nos. 625 & 626/Mum/2023 The DCIT,CC-6(4) Vs. Anant Raj Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCA3972B Appellant .. Respondent Appellant by : Sudesh Garg Respondent by : Manoj Kumar S…

DCIT, CC-6(4), Mumbai vs. Anant Raj Limited, Delhi

In the result, the appeals of the revenue are dismissed

ITA 625/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner Of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19Th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabca3972B Appellant .. Respondent Appellant By : Sudesh Garg Respondent By : Manoj Kumar Sinha

For Appellant: Sudesh GargFor Respondent: Manoj Kumar Sinha
Section 14A

…P a g e | 1 ITA Nos. 625 & 626/Mum/2023 The DCIT,CC-6(4) Vs. Anant Raj Limited IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.625 & 626/Mum/2023 (A.Y. 2017-18 & 2018-19) The Dy. Commissioner of Vs. Anant Raj Limited Income Tax, Central E-2 Ara Centre Circle-6(4), Room No. Jhandewalan Extention, 1925, 19th Floor, Air New Delhi – 110 055 India Building, Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCA3972B Appellant .. Respondent Appellant by : Sudesh Garg Respondent by : Manoj Kumar S…

Sunder Steels Limited, Hyderabad vs. ITO, Ward-3(4), Hyderabad

In the result, appeal of assessee is allowed in part

ITA 173/HYD/2023[2013-14]Status: DisposedITAT Hyderabad08 May 2023AY 2013-14
For Appellant: Ms. Vaishnavi for Shri Sunil Kumar Jain, ARFor Respondent: Shri A.G.V. Prasad, DR
Section 14A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 173/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) Sunder Steels Limited, Vs. ITO, Ward-3(4), Secunderabad Hyderabad [PAN No. AACCS8222K] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Ms. Vaishnavi for Shri Sunil Kumar Jain, AR रधजस्‍व द्वधरध/Revenue by: Shri A.G.V. Prasad, DR सुिवधई की तधरीख/Date of hearing: 02/05/2023 घोर्णध की तधरीख/Pronouncement on: 08/05/2023 आदेश / ORDER Aggrieved by the order dat…