PCIT v. GVK Project and Technical Services Ltd.

106 Taxmann.com 181Supreme Court of India2019#1656 most cited

What is PCIT v. GVK Project and Technical Services Ltd. authority for?

The Supreme Court affirms that disallowance under Section 14A of the Income Tax Act is not permissible if no exempt income is earned by the assessee in the relevant assessment year.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. GVK Project and Technical Services Ltd. · 106 Taxmann.com 181 · Section 14A · disallowance without exempt income · no exempt income disallowance · expenditure relating to exempt income · Supreme Court dismisses SLP · Delhi High Court upheld view · Cheminvest Ltd.

Sections most often in play

Section 14ASection 36(1)(iii)Section 139(1)Section 143(2)Section 143(3)Section 153ASection 263Section 37(1)

Issues it is cited on

section 14a(3)section 36(i)(iii)section 36(i)(va)section 14(2)section 36(l)(va)section 92b(1)goodwill arising on amalgamationsection 9(1)(ii)section 92(1)section 36(l)(iii)section 10(33)section 36(l)

Judgments citing PCIT v. GVK Project and Technical Services 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 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 748/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 The DCIT बनाम M/s Rockman Industries Limited Circle-4, Ludhiana A-7, Focal Point, Ludhiana "ायी लेखा सं./PAN NO: AAACR7866E अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 177/Chd/2024 िनधा"रण वष" / Assessment Year : 2013-14 The Asst. CIT बनाम M/s Rockman Industrie…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

Suzlon Energy Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax Circle-4(1)(1), Ahmedabad

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 198 & 199/Ahd/2023 Asst. Year. 2016-17 & 2017-18 Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr. Vs Ahmedabad Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N ITA Nos. 302 & 303/Ahd/2023 Asst. Years. 2016-17 & 2017-18 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, PAN: AADCS0472N (Appell…

Reliance Brands Limited, Mumbai vs. PCIT-8, Mumbai

ITA 2423/MUM/2024[2018-19]Status: DisposedITAT Mumbai09 Oct 2024AY 2018-19

Bench: MS. PADMAVATHY S, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Nimesh VoraFor Respondent: Shri Nayanjyoti Nath
Section 143(3)Section 144BSection 14ASection 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D’ BENCH, MUMBAI MS. PADMAVATHY S, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Reliance Brands Limited, Palm Court Building M, 5th Floor, Court House, Kalbadevi, Mumbai – 400 002. Maharashtra. [PAN:AADCR7395F] …………. Appellant Vs Principal Commissioner of Income Tax - 8, Mumbai Room No.611, 6th Floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400 020. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Nimesh Vora Ms. Moksha For the Respondent/Department : Shri Nayanjyoti Nath Date Conclusion of hearing : 24.07.2024 Pronouncement of or…

Deputy Commissioner of Income Tax, Circle-7.1.1, Bangalore vs. Tally Solutions Private Limited, Bangalore

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

ITA 177/BANG/2024[2017]Status: DisposedITAT Bangalore30 Aug 2024

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2017-18

For Appellant: Ms. Tanmayee Rajkumar, AdvocateFor Respondent: Shri Subramanian S, JCIT
Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years: 2017-18 The Dy. Commissioner of Income Tax, Vs. Tally Solutions Private Limited, Circle – 7(1)(1), No.331-336, Raheja Arcade, Koramangala, Bengaluru. Bengaluru. PAN – AAACP 7879 D APPELLANT RESPONDENT Assessee by : Ms. Tanmayee Rajkumar, Advocate Revenue by : Shri Subramanian S, JCIT Date of hearing : 14.08.2024 Date of Pronouncement : 30.08.2024 O R D E R PER WASEE M AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the revenue against th…

Jagriti Job Finder Private Limited, New Delhi vs. PCIT Central - 1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2133/DEL/2024[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: Ms.Madhumita Roy & Shri Avdhesh Kumar Mishram/S Jagriti Job Finder Vs. Pcit (Central) -1 Private Limited, 222, 2Nd New Delhi-110055 Floor Hemkunt Chamber, 89, Nehru Place, New Delhi – 110019 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcj5974E Appellant .. Respondent

For Appellant: Sh. Ashwani Kumar &For Respondent: Sh. Sanjay Pandey
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263

…P a g e | 1 M/s Jagriti Job Finder Pvt. Ltd. Vs. PCIT(Central)-1 Delhi IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER M/s Jagriti Job Finder Vs. PCIT (Central) -1 Private Limited, 222, 2nd New Delhi-110055 Floor Hemkunt Chamber, 89, Nehru Place, New Delhi – 110019 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCJ5974E Appellant .. Respondent Appellant by : Sh. Ashwani Kumar & Sh. Ankur Agarwal Respondent by : Sh. Sanjay Pandey Date of Hearing 05.08.2024 Date of Pronouncement 14.08.2024 O R D E R PER MADHUMITA ROY, JM: T…

Zodiac Ventures Ltd, Mumbai vs. Income Tax Officer Ward 1(3)(4), Mumbai

In the result, appeal filed by the assessee is allowed in the above terms

ITA 4754/MUM/2023[2016-17]Status: DisposedITAT Mumbai18 Jun 2024AY 2016-17

Bench: Ms. Padmavathy S & Shri. Raj Kumar Chauhanzodiac Ventures Ltd. Vs. Income Tax Officer Ward 404, Dev Plaza, 68, S.V. Road, 11(3)(4) Andheri West, Mumbai – Aayakar Bhawan, Maharshi 400058. Karve Road, Mumbai- Pan: Aafps7328J 400020. (Appellant) (Respondent)

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Zodiac Ventures Ltd. Vs. Income Tax Officer Ward 404, Dev Plaza, 68, S.V. Road, 11(3)(4) Andheri West, Mumbai – Aayakar Bhawan, Maharshi 400058. Karve Road, Mumbai- PAN: AAFPS7328J 400020. (Appellant) (Respondent) Assessee Represented by : Shri. S. C. Tiwari Department Represented by : Shri. Mahesh Parwani Sr.AR Date of conclusion of Hearing : 03.06.2024 Date of Pronouncement : 18.06.2024 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This present appeal is directed a…

DCIT-6(1)(1), Mumbai vs. M/S. Essar House Pvt Ltd., Mumbai

In the result, the appeal on this ground is Allowed

ITA 1924/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 Dy. Cit-6(1)(1), M/S Essar House Pvt. Ltd., Room No. 504, 5Th Floor, 11, Essar House, K.K. Vs. Aayakar Bhavan, M.K. Road, Marg, Mahalaxmi, Mumbai-400020. Mumbai-400034. Pan No. Aaacj 2883 P Appellant Respondent

For Appellant: NoneFor Respondent: Mr. Biswanath Das, CIT-DR
Section 14Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2015-16 Dy. CIT-6(1)(1), M/s Essar House Pvt. Ltd., Room No. 504, 5th floor, 11, Essar House, K.K. Vs. Aayakar Bhavan, M.K. Road, Marg, Mahalaxmi, Mumbai-400020. Mumbai-400034. PAN No. AAACJ 2883 P Appellant Respondent Assessee by : None Revenue by : Mr. Biswanath Das, CIT-DR Date of Hearing : 28/08/2023 Date of pronouncement : 28/08/2023 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the Revenue against the order dated…

ACIT, Circle-14(1)(2), Mumbai vs. M/S Reliance Infrastructure Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2796/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

Reliance Infrastructure Ltd, Mumbai vs. Asstt. Commissioner of Income Tax 14(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2590/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assisstant Commissioner of Income Tax-14(1)(2), Mumbai vs. Schoolnet India Ltd., Mumbai

In the result, the present appeal is dismissed

ITA 2015/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Oct 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Sanyam Suresh Joshi
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ACIT, Circle -14(1)(2), Mumbai, Room No. 455, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 [PAN: AABCI2106H] ……………… Appellant Schoolnet India Ltd., Vs 3rd Floor, Plot No. C-22, G Block The IL & FS Financial Centre, Bandra-Kurla Complex, Bandra (E), Mumbai - 400051 ……………. Respondent Appearances For the Appellant/Department : Shri Sanyam Suresh Joshi For the Respondent/Assessee : None Date of conclusion of hearing : 11.10.2022 Date of pronouncement of order : 28.10.2022 O R…

DCIT, Circle-1(1), Cuttack vs. Shri Dilip Kumar Ghashyamdas Tebrewal, Cuttack

In the result, appeals filed by the revenue are dismissed

ITA 16/CTK/2021[2013-14]Status: HeardITAT Cuttack27 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle- -1(1) Vs. Sri Sri Ashok Ashok Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack Pan/Gir No. Pan/Gir No.Aaxpt 7747 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2013-14 Dcit, Circle- -1(1) Vs. Sri Sri Dilip Dilip Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack Pan/Gir No. Pan/Gir No.Aaxpt 7748 E (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri S.Shivanandan, CIT DRFor Respondent: Shri S.K.Sarangi, CA
Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 DCIT, Circle- -1(1) Vs. Sri Sri Ashok Ashok Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack PAN/GIR No. PAN/GIR No.AAXPT 7747 E (Appellant (Appellant) .. ( Respondent Res…

DCIT, Circle-1(1), Cuttack vs. Shri Asho Kumar Ghanshyamdas Tibarewal, Cuttack

In the result, appeals filed by the revenue are dismissed

ITA 15/CTK/2021[2013-14]Status: HeardITAT Cuttack27 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle- -1(1) Vs. Sri Sri Ashok Ashok Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack Pan/Gir No. Pan/Gir No.Aaxpt 7747 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2013-14 Dcit, Circle- -1(1) Vs. Sri Sri Dilip Dilip Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack Pan/Gir No. Pan/Gir No.Aaxpt 7748 E (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri S.Shivanandan, CIT DRFor Respondent: Shri S.K.Sarangi, CA
Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 DCIT, Circle- -1(1) Vs. Sri Sri Ashok Ashok Kumar Kumar Cuttack Ghanshyamdas Ghanshyamdas Tebarewal, Tebarewal, Prop. Prop. Bisandayal Bisandayal Jewellers, Jewellers, Naya Sarak, Cuttack Naya Sarak, Cuttack PAN/GIR No. PAN/GIR No.AAXPT 7747 E (Appellant (Appellant) .. ( Respondent Res…

M/S. Kineco (P) Ltd., Bardez vs. The Income Tax Officer, Ward - 2(4), Panaji

In the result, appeal of assessee is allowed

ITA 340/PAN/2018[2013-14]Status: DisposedITAT Panaji30 Aug 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2013-14 M/S. Kineco (P) Ltd. Income Tax Officer, Ward- 60, Pilerne Industrial 2(4), Panaji. Vs. Estate, Pilerne, Bardez Goa- 403511. (Pan: Aabcm8681P) (Appellant) (Respondent) Present For: Appellant By : Shri Jitendra Jain, Advocate Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-2, Panaji Vide Ita No. 418/Cit(A)-2/Pnj/2017-18 Dated 01.06.2018 For A.Y. 2013-14 Passed Against The Assessment Order U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Ito, Ward-2(4), Panaji Dated 22.03.2016. 2. Shri Jitendra Jain, Advocate Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL : PANAJI BENCH: GOA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Kineco (P) Ltd. Income Tax officer, Ward- 60, Pilerne Industrial 2(4), Panaji. Vs. Estate, Pilerne, Bardez Goa- 403511. (PAN: AABCM8681P) (Appellant) (Respondent) Present for: Appellant by : Shri Jitendra Jain, Advocate Respondent by : Shri Mayur Kamble, Sr. DR Date of Hearing : 15.06.2022 Date of Pronouncement : 30.08.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of ld.…