PCIT v. Hero Corporate Service Ltd.

103 Taxmann.com 200Supreme Court of India2019#16485 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 142(1)Section 143(2)Section 144BSection 250(6)Section 37

Issues it is cited on

salarysection 143total incomebusiness

Judgments citing PCIT v. Hero Corporate Service Ltd.

TAMURA ELCOMPONICS TECHNOLOGIES PRIVATE LIMITED,UTTAR PRADESH vs. NATIONAL E-ASSESSMENT CENTER, DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1291/DEL/2024[A.Y. 2018-19]Status: DisposedITAT Delhi06 Nov 2024

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Shivansh Bansal, CAFor Respondent: Shri B.S. Anand, Sr. DR
Section 143Section 250(6)Section 37

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIAL MEMBER Tamura Elcomponics Technologies Private Ltd., vs. National E-Assessment Centre, C-24, Phase II, NEPZ, Delhi. Gautam Buddha Nagar – 201 305 (Uttar Pradesh). (PAN: AADCR4165M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shivansh Bansal, CA Shri Pallavi Gupta, Advocate REVENUE BY : Shri B.S. Anand, Sr. DR. Date of Hearing : 03.09.2024 Date of Order : 06.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the assessee against the order of the Ld…

GOYAL & CO. (CONSTRUCTION) PVT.LTD.,,AHMEDABAD vs. THE ACIT , CENTRAL CIRCLE-1(2), NOW THE DCITCIRCLE-2(1) (1),, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 307/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad05 Feb 2024AY 2020-21

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 306 & 307/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2017-18 & 2020-21) Goyal & Co. Dcit बनाम/ Circle-2(1)(1), Ahmedabad (Construction) Pvt. Ltd. Vs. 10Th Floor, Commerce House Iv, Beside Reliance Petrol Pump, 100Ft. Road, Satellite, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcg5459R (Appellant) .. (Respondent) Assessee By : Shri Biren Shah & Shri Dhrunal Bhatt, A.Rs. Revenue By : Shri Rajdeep Singh, Sr. Dr सुनवाई क" तार"ख / Date Of 09/11/2023 Hearing घोषणा क" तार"ख /Date Of 05/02/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeals Have Been Filed At The Instance Of The Assessee Are Directed Against The Orders Dated 07.03.2023 & 09.03.2023 Passed By Ld. Commissioner Of Income Tax (Appeals)-11, Ahmedabad (In Short ‘Cit(A)’) Arising Out Of The Orders Dated 12.12.2019 & 29.03.2022 Passed By The Dcit, Circle-2(1)(1), Ahmedabad & Acit, Central Circle 1(2), Ahmedabad, Respectively; Under Section 143(3) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Years 2017-18 & 2020-21. Ita Nos. 306 & 307/Ahd/2023 (Goyal & Co. (Construction) Pvt. Ltd. Vs. Dcit) A.Y.– 2017-18 & 2020-21 - 2 - 2. Since Both The Appeals Filed By The Same Assessee Relate To Similar Issue, These Are Heard Analogously & Are Being Disposed Of By A Common Order For The Sake Of Convenience. We Take Ita No.306/Ahd/2023 For A.Y. 2017-18 As A Lead Case.

For Appellant: Shri Biren Shah & Shri DhrunalFor Respondent: Shri Rajdeep Singh, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 306 & 307/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2017-18 & 2020-21) Goyal and Co. DCIT बनाम/ Circle-2(1)(1), Ahmedabad (Construction) Pvt. Ltd. Vs. 10th Floor, Commerce House IV, Beside Reliance Petrol Pump, 100Ft. Road, Satellite, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCG5459R (Appellant) .. (Respondent) Assessee by : Shri Biren Shah & Shri Dhrunal Bhatt, A.Rs. Revenue by : Shri Rajdeep Singh, Sr. DR सुनवाई क" तार"ख / Date of 09/…

GOYAL & CO. (CONSTRUCTION) PVT.LTD.,,AHMEDABAD vs. THE DCIT CIRCLE-2(1) (1),, AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 306/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 306 & 307/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2017-18 & 2020-21) Goyal & Co. Dcit बनाम/ Circle-2(1)(1), Ahmedabad (Construction) Pvt. Ltd. Vs. 10Th Floor, Commerce House Iv, Beside Reliance Petrol Pump, 100Ft. Road, Satellite, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcg5459R (Appellant) .. (Respondent) Assessee By : Shri Biren Shah & Shri Dhrunal Bhatt, A.Rs. Revenue By : Shri Rajdeep Singh, Sr. Dr सुनवाई क" तार"ख / Date Of 09/11/2023 Hearing घोषणा क" तार"ख /Date Of 05/02/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeals Have Been Filed At The Instance Of The Assessee Are Directed Against The Orders Dated 07.03.2023 & 09.03.2023 Passed By Ld. Commissioner Of Income Tax (Appeals)-11, Ahmedabad (In Short ‘Cit(A)’) Arising Out Of The Orders Dated 12.12.2019 & 29.03.2022 Passed By The Dcit, Circle-2(1)(1), Ahmedabad & Acit, Central Circle 1(2), Ahmedabad, Respectively; Under Section 143(3) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Years 2017-18 & 2020-21. Ita Nos. 306 & 307/Ahd/2023 (Goyal & Co. (Construction) Pvt. Ltd. Vs. Dcit) A.Y.– 2017-18 & 2020-21 - 2 - 2. Since Both The Appeals Filed By The Same Assessee Relate To Similar Issue, These Are Heard Analogously & Are Being Disposed Of By A Common Order For The Sake Of Convenience. We Take Ita No.306/Ahd/2023 For A.Y. 2017-18 As A Lead Case.

For Appellant: Shri Biren Shah & Shri DhrunalFor Respondent: Shri Rajdeep Singh, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 306 & 307/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2017-18 & 2020-21) Goyal and Co. DCIT बनाम/ Circle-2(1)(1), Ahmedabad (Construction) Pvt. Ltd. Vs. 10th Floor, Commerce House IV, Beside Reliance Petrol Pump, 100Ft. Road, Satellite, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCG5459R (Appellant) .. (Respondent) Assessee by : Shri Biren Shah & Shri Dhrunal Bhatt, A.Rs. Revenue by : Shri Rajdeep Singh, Sr. DR सुनवाई क" तार"ख / Date of 09/…

M/S. PARAMOUNT PRODUCTS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals are dismissed

ITA 188/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jan 2020AY 2013-14

Bench: Shri H.S.Sidhu & Shri Anadee Nath Misshra

For Appellant: Sh Rajesh Malhotra, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-187/Del/2017, A.Y. 2012-13 ITA No.-188/Del/2017, A.Y. 2013-14 M/s. Paramount Products Vs. DCIT Circle-19(2) (P) Ltd., New Delhi A-55, Okhla Industrial Area, Phase-II, New Delhi-110020 PAN : AAACP1213B Appellant Respondent Assessee by : Sh Rajesh Malhotra, CA Revenue by : Sh. Saras Kumar, Sr. DR ORDER PER ANADEE NATH MISSHRA, A.M.: (A) For the sake of convenience these two appeals are disposed of through this consolidated order as common issue is inv…

M/S. PARAMOUNT PRODUCTS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals are dismissed

ITA 187/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jan 2020AY 2012-13

Bench: Shri H.S.Sidhu & Shri Anadee Nath Misshra

For Appellant: Sh Rajesh Malhotra, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-187/Del/2017, A.Y. 2012-13 ITA No.-188/Del/2017, A.Y. 2013-14 M/s. Paramount Products Vs. DCIT Circle-19(2) (P) Ltd., New Delhi A-55, Okhla Industrial Area, Phase-II, New Delhi-110020 PAN : AAACP1213B Appellant Respondent Assessee by : Sh Rajesh Malhotra, CA Revenue by : Sh. Saras Kumar, Sr. DR ORDER PER ANADEE NATH MISSHRA, A.M.: (A) For the sake of convenience these two appeals are disposed of through this consolidated order as common issue is inv…

PCIT v. Hero Corporate Service Ltd. (103 Taxmann.com 200) — Cited in 5 Judgments | BharatTax