PCIT v. JSW Steel Ltd.

115 Taxmann.com 165High Court2020#1233 most cited

What is PCIT v. JSW Steel Ltd. authority for?

Reassessment initiated under Section 148 is invalid if the reasons recorded for reopening incorrectly state that no return of income was filed by the assessee when a return had, in fact, been filed. Such a fundamental factual error vitiates the entire basis for the reassessment proceedings.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. JSW Steel Ltd. · Section 148 · reassessment validity · reasons recorded for reassessment · factual error in reasons · no return filed · assessee filed return · vitiated reassessment · Section 263 · Section 10(37) · 422 ITR 1

Also reported as

422 ITR 1270 Taxmann 201

Sections most often in play

Section 143(3)Section 263Section 56(2)(viii)Section 57(iv)Section 148Section 10(37)Section 145B(1)Section 151

Issues it is cited on

section 145b(1)section 11bsection 145a(b)section 145bsection 2(24)(xviii)section 45(5)section 57(iv)section 56(2)(viii)sanction under section 151section 10(37)section 142afaceless assessment scheme

Judgments citing PCIT v. JSW Steel Ltd.

DCIT- CC5(2), Mumbai vs. Ipca Laboratories Ltd., Mumbai

In the result, both the appeals of the assessee as well as the

ITA 2569/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बि…

CIT -CC5(2) Central RG., -5, Mumbai vs. M/S. Ipca Laboratories Ltd, Mumbai

ITA 2565/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Apr 2024AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) 2

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बि…

Dm Corporation Private Limited, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

Appeals are allowed in above terms

ITA 285/PUN/2022[2009-10]Status: DisposedITAT Pune30 Dec 2022AY 2009-10

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकरअपीलसं. / Ita Nos.282 To 285/Pun/2022 िनधा"रणवष" / Assessment Years: 2006-07 To 2009-10

Section 153ASection 271(1)(c)Section 80I

…m and penalty proceedings are parallel in nature wherein each and every disallowance/addition made in the course of the former does not ipso facto attracts the latter provision. Hon’ble jurisdictional high court’s decision in PCIT Vs. JSW Steel Ltd. (2010) 422 ITR 1 (Bom.) also holds that an assessee can very well raise its deduction claim for the first time in section 153A assessment proceedings. Mr. Jasnani could not pinpoint any exception to this proposition in section 153A itself qua raising of such a claim in abated or unabated assessments. Be that as it may, we make it clear that we are dealing with p…

Dm Corporation Private Limited, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

Appeals are allowed in above terms

ITA 284/PUN/2022[2008-09]Status: DisposedITAT Pune30 Dec 2022AY 2008-09

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकरअपीलसं. / Ita Nos.282 To 285/Pun/2022 िनधा"रणवष" / Assessment Years: 2006-07 To 2009-10

Section 153ASection 271(1)(c)Section 80I

…m and penalty proceedings are parallel in nature wherein each and every disallowance/addition made in the course of the former does not ipso facto attracts the latter provision. Hon’ble jurisdictional high court’s decision in PCIT Vs. JSW Steel Ltd. (2010) 422 ITR 1 (Bom.) also holds that an assessee can very well raise its deduction claim for the first time in section 153A assessment proceedings. Mr. Jasnani could not pinpoint any exception to this proposition in section 153A itself qua raising of such a claim in abated or unabated assessments. Be that as it may, we make it clear that we are dealing with p…

Dm Corporation Private Limited, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

Appeals are allowed in above terms

ITA 283/PUN/2022[2007-08]Status: DisposedITAT Pune30 Dec 2022AY 2007-08

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकरअपीलसं. / Ita Nos.282 To 285/Pun/2022 िनधा"रणवष" / Assessment Years: 2006-07 To 2009-10

Section 153ASection 271(1)(c)Section 80I

…m and penalty proceedings are parallel in nature wherein each and every disallowance/addition made in the course of the former does not ipso facto attracts the latter provision. Hon’ble jurisdictional high court’s decision in PCIT Vs. JSW Steel Ltd. (2010) 422 ITR 1 (Bom.) also holds that an assessee can very well raise its deduction claim for the first time in section 153A assessment proceedings. Mr. Jasnani could not pinpoint any exception to this proposition in section 153A itself qua raising of such a claim in abated or unabated assessments. Be that as it may, we make it clear that we are dealing with p…

Dm Corporation Private Limited, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

Appeals are allowed in above terms

ITA 282/PUN/2022[2006-07]Status: DisposedITAT Pune30 Dec 2022AY 2006-07

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकरअपीलसं. / Ita Nos.282 To 285/Pun/2022 िनधा"रणवष" / Assessment Years: 2006-07 To 2009-10

Section 153ASection 271(1)(c)Section 80I

…m and penalty proceedings are parallel in nature wherein each and every disallowance/addition made in the course of the former does not ipso facto attracts the latter provision. Hon’ble jurisdictional high court’s decision in PCIT Vs. JSW Steel Ltd. (2010) 422 ITR 1 (Bom.) also holds that an assessee can very well raise its deduction claim for the first time in section 153A assessment proceedings. Mr. Jasnani could not pinpoint any exception to this proposition in section 153A itself qua raising of such a claim in abated or unabated assessments. Be that as it may, we make it clear that we are dealing with p…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju A. Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju A. Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Vivimed Labs Limited, Hyderabad vs. 500082 Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 189/HYD/2021[2017-18]Status: DisposedITAT Hyderabad12 Apr 2022AY 2017-18

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Hyderabad

ITA 188/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2022AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 187/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

ITA 186/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 189/HYD/2018[2012-13]Status: DisposedITAT Hyderabad28 Feb 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 188/HYD/2018[2011-12]Status: DisposedITAT Hyderabad28 Feb 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 187/HYD/2018[2010-11]Status: DisposedITAT Hyderabad28 Feb 2022AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 186/HYD/2018[2009-10]Status: DisposedITAT Hyderabad28 Feb 2022AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 186/Hyd/18 2009-10 Dy.Commissioner of M/s.Indu Projects Ltd., Income Tax, Hyderabad 187/Hyd/18 2010-11 Central Circle-2(1), [PAN: AAACI8812M] Hyderabad 188/Hyd/18 2011-12 189/Hyd/18 2012-13 For Assessee : Shri Md.Afzal, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 07-01-2022 Date of Pronouncement : 28-02-2022 O R D E R PER BENCH : These Revenue’s four appeals for AYs.2009-10 t…