PCIT v. M/s Era

288 Taxmann 384High Court2022#2262 most cited
51

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 14ASection 8DSection 143(3)Section 115JBSection 142(1)Section 250Section 143(2)Section 10(34)

Issues it is cited on

section 14(2)goodwill arising on amalgamationsection 9(1)(ii)section 14a disallowancesection 14(a)section 43(6)(c)section 14(1)section 55(2)section 10(33)section 49minimum alternate taxresulting company

Judgments citing PCIT v. M/s Era

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2696/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Apr 2026AY 2020-21

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2695/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Apr 2026AY 2019-20

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2694/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2693/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

ACIT-6(1)(1),MUMBAI, MUMBAI vs. M/S ESSAR POWER LIMITED, MUMBAI

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

ITA 4395/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Sept 2025AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassistant Commissioner Of Income Tax- 6(1)(1), Room No.504, 5Th Floor, Aaykar Bhavan, Churchgate, ............... Appellant Mumbai - 400020 V/S M/S. Essar Power Limited, 11Th Floor Essar House, 11 K.K. Marg, ……………… Respondent Mahalaxmi, Mumbai - 400034 Pan : Aaace0895J Assessee By : Shri Vijay Mehta Revenue By : Ms. Neena Jeph, Cit-Dr

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Neena Jeph, CIT-DR
Section 14ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assistant Commissioner of Income Tax- 6(1)(1), Room No.504, 5th Floor, Aaykar Bhavan, Churchgate, ............... Appellant Mumbai - 400020 v/s M/s. Essar Power Limited, 11th Floor Essar House, 11 K.K. Marg, ……………… Respondent Mahalaxmi, Mumbai - 400034 PAN : AAACE0895J Assessee by : Shri Vijay Mehta Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 28/08/2025 Date of Order - 11/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed the present app…

RAJASTHAN INDUSTRIES LTD,KOLKATA vs. DCIT, CIR. -5(1), KOLKATA

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

ITA 267/KOL/2024[2017-18]Status: DisposedITAT Kolkata28 Aug 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 267/Kol/2024 Assessment Year: 2017-2018 Rajasthan Industries Limited,…….…...……Appellant Birla Building, 11Th Floor, 9/1, R.N. Mukherjee Road, B.B.D. Bagh, Kolkata-700001 [Pan:Aabcr3997B] -Vs.- Deputy Commissioner Of Income Tax,…....Respondent Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Section 142(1)Section 143(2)Section 14A

…ITA No. 267/KOL/2024 (A.Y. 2017-2018) Rajasthan Industries Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 267/KOL/2024 Assessment Year: 2017-2018 Rajasthan Industries Limited,…….…...……Appellant Birla Building, 11th Floor, 9/1, R.N. Mukherjee Road, B.B.D. Bagh, Kolkata-700001 [PAN:AABCR3997B] -Vs.- Deputy Commissioner of Income Tax,…....Respondent Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Akkal Dudhwewala, FCA, appeared on behalf of the assessee Shri Kallol Mistry, JCIT, S…

NAGREEKA FOILS LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 3, , KOLKATA

In the result, all the three appeals filed by the assessee for AYs

ITA 1930/KOL/2024[2011-2012]Status: DisposedITAT Kolkata22 Jul 2025AY 2011-2012

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 14ASection 250Section 36

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1788, 1930 & 1789/KOL/2024 Assessment Years: 2010-11, 2011-12 & 2013-14 D.C.I.T., Circle-3(1), Kolkata Nagreeka Foils Ltd. D.C.I.T., Circle-3, Kolkata Vs. D.C.I.T., Circle-6(3), Kolkata (Appellant) (Respondent) PAN: AAACN8548H Appearances: Assessee represented by : Akshay Ringasia. CA. Department represented by : Kapil Ma…

NAGREEKA FOILS LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 3(1), KOLKATA

In the result, all the three appeals filed by the assessee for AYs

ITA 1788/KOL/2024[2010-2011]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-2011

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 14ASection 250Section 36

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1788, 1930 & 1789/KOL/2024 Assessment Years: 2010-11, 2011-12 & 2013-14 D.C.I.T., Circle-3(1), Kolkata Nagreeka Foils Ltd. D.C.I.T., Circle-3, Kolkata Vs. D.C.I.T., Circle-6(3), Kolkata (Appellant) (Respondent) PAN: AAACN8548H Appearances: Assessee represented by : Akshay Ringasia. CA. Department represented by : Kapil Ma…

ACIT-6(1)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA SUN LIFE AMC LTD., MUMBAI

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

ITA 792/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailaditya Birla Sun Life Amc Ltd., Tower 1, Jupiter Mill Compound, 17Th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 Pan : Aaacb6134D V/S

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ............... Appellant Mumbai - 400013 PAN : AAACB6134D v/s ACIT, Circle – 6(1)(1), ……………… Respondent Mumbai ACIT, Circle – 6(1)(1), Mumbai ............... Appellant v/s Aditya Birla Sun Life AMC Ltd., Tower 1, Jupiter Mill Compound, 17th Floor, One World Center, 841, Senapati Bapat Marg, ……………. Respondent Mumbai - 400013 PAN : AAACB6134…

ADITYA BIRLA SUN LIFE AMC LIMITED,MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

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

ITA 494/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Jul 2025AY 2020-21
For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 40

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.494/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\nMumbai - 400013\nAppellant\nPAN: AAACB6134D\nv/s\nRespondent\nACIT, Circle – 6(1)(1),\nMumbai\nITA No.792/Mum/2025\n(Assessment Year : 2020-21)\nAditya Birla Sun Life AMC Ltd.,\nTower 1, Jupiter Mill Compound,\n17th Floor, One World Center,\n841, Senapati Bapat Marg,\n…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

ITA 1663/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.R. VijayaraghavanFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. M/s. Ashok Leyland Ltd., The DCIT, No.1, Sardar Patel Road, NCC-8(1), Guindy, Chennai-600 032. LTU-II, Chennai. [PAN: AAACA 4651 L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, M/s. Ashok Leyland Ltd., NC…

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

ITA 1402/CHNY/2024[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (अपीलार्थी/Appellant) V. The Dcit, Ncc-8(1), Ltu-Ii, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The Dcit, Ncc-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [Pan: Aaaса 4651 L] (प्रत्यर्थी/Respondent) Assessee By : Mr.R. Vijayaraghavan, Advocate Department By : Ms.Ann Marry Baby, Cit सुनवाईकीतारीख/Date Of Hearing : 04.06.2025 घोषणाकीतारीख /Date Of Pronouncement : 07.07.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Cross-Appeals Preferred By The Assessee As Well As The Revenue Against The Order Of The Learned Commissioner Of Income Tax

For Appellant: Mr.R. Vijayaraghavan, AdvocateFor Respondent: Ms.Ann Marry Baby, CIT
Section 14ASection 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1402/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 M/s. Ashok Leyland Ltd., No.1, Sardar Patel Road, Guindy, Chennai-600 032. [PAN: AAAСА 4651 L] (अपीलार्थी/Appellant) v. The DCIT, NCC-8(1), LTU-II, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1663/Chny/2024 निर्धारण वर्ष/Assessment Year: 2019-20 The DCIT, NCC-8, Chennai.…

ACIT-2(1)(1), MUMBAI vs. GEECEE VENTURES LIMITED, MUMBAI

The appeal is allowed for statistical purposes

ITA 4119/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rahul SardaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143Section 143(1)Section 143(3)Section 14ASection 250Section 80I

…INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & C.O.No.205/Mum/2024 (Assessment Year: 2018-2019) Geecee Ventures Limited 209-210, 195 NCPA Marg, Nariman Point, S.O. Mumbai - 400021, Maharashtra. [PAN: AAACG3914A] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M. K. Road, …………. Respondent Mumbai – 400020. Maharashtra Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai Room No.575, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs…

GEECEE VENTURES LIMITED ,MUMBAI vs. DCIT, CIRCLE 2(1)(1), MUMBAI

The appeal is allowed for statistical purposes

ITA 3975/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rahul SardaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143Section 143(1)Section 143(3)Section 14ASection 250Section 80I

…INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & C.O.No.205/Mum/2024 (Assessment Year: 2018-2019) Geecee Ventures Limited 209-210, 195 NCPA Marg, Nariman Point, S.O. Mumbai - 400021, Maharashtra. [PAN: AAACG3914A] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M. K. Road, …………. Respondent Mumbai – 400020. Maharashtra Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai Room No.575, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs…

DCIT-14(1)(1), MUMBAI vs. KHORAKIWALA HOLDINGS AND INVESTMENTS PVT LTD, MUMBAI

In the result the appeals filed by assessee as well as revenue stands dismissed

ITA 4943/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Feb 2025AY 2017-18

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

Section 10(34)Section 142(1)Section 143(2)Section 14A

…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. 4943/Mum/2024 Assessment Year: 2017-18 & CO No. 245/Mum/2024 Assessment Year: 2017-18 DCIT-14(1)(1), Mumbai Vs. M/s. Khorakiwala Room No. 432, 4th Floor, Holdings and Aayakar Bhavan, M.K. Investments Pvt. Road, Ltd. Mumbai-400020 Wockhardt Towers, Bandra Kurla Complex, Bandra (E), Mumbai-400051 PAN: AAACK1955D (Appellant) (Respondent) Appellant by Shri. Pranay Gandhi a/w Shri Anish Thacker Respondent by Shri. Ashish Kumar, SR. A.R. Date of Hearing 04.0…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. NARESH KUMAR GUPTA, SRIGANGANAGAR

In the results the appeal of the revenue stands dismissed and the

ITA 458/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Nov 2024AY 2014-15

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Ms. Alka Gautam (CIT) (V.H.)
Section 143(3)Section 14ASection 36(1)(iii)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 458/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Deputy Commissioner of Sh. Naresh Kumar Gupta Vs. Income Tax, 168, New Mandi Yard, Central Circle-3, Sri Ganganagar-335001. Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABMPK3234H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 09/JPR/2024 (Arising out of ITA No. 458/JPR/202…

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…

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