PCIT v. Ojjus Medicare (P) Ltd.

465 ITR 101High Court2024#285 most cited

What is PCIT v. Ojjus Medicare (P) Ltd. authority for?

For assessments under Section 153C, the commencement point for calculating the six or ten assessment year block period is the date of issuing the Section 153C notice, or the date of the satisfaction note/handing over of books, as clarified by the first proviso to Section 153C(1).

277

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ojjus Medicare · Ojjus Medicare (P) Ltd. · Section 153C · Section 153A · Section 132 · block period computation · date of search · six assessment years · ten assessment years · satisfaction note · 153C notice · abatement of assessment

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 149Section 151

Issues it is cited on

section 153a(b)section 153(c)(1)section 148bsection 153(a)(1)section 153c(1)section 292c(1)section 153c proceedingssection 153(c)abatement of assessmentsection 149(1)(a)warrant of authorisationsection 153a(1)(b)

Judgments citing PCIT v. Ojjus Medicare (P) Ltd.

ACIT, New Delhi vs. M/S New World Buildcon Pvt. Ltd., New Delhi

ITA 5051/DEL/2012[2006-07]Status: DisposedITAT Delhi28 Feb 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. M/S. New World Buildcon Pvt. Acit, Central Circle-22, Ltd., New Delhi 401, Vipps Centre, 2 Community Complex, Masjid Moth, Greater Kailash-Ii, New Delhi Pan: Aaccn1600L (Appellant) (Respondent) With C.O. No.120/Del/2015 [In Ita No.5051/Del/2012] Assessment Year: 2006-07 With C.O. No.218/Del/2012 [In Ita No.4011/Del/2011] Assessment Year: 2007-08 With C.O. No.1/Del/2025 [In Ita No.4010/Del/2011] Assessment Year: 2008-09 M/S. New World Buildcon Pvt. Vs. Acit, Ltd., Central Circle-22, 401, Vipps Centre, 2 New Delhi Community Complex, Masjid Moth, Greater Kailash-Ii, New Delhi Pan: Aaccn1600L (Appellant) (Respondent)

Section 143(3)Section 153C

…l authorities could not have assessed it under the normal provisions under section 9 | P a g e ITA Nos.5051/Del/2012; 4011 & 4010/Del/2011 & C.O. Nos.120/Del/2015; 218/Del/2012 & 1/Del/2025 143(3) of the Act going by PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC). We are accordingly of the view that the Revenue’s instant last appeal ITA No. 4010/Del/2011 also deserves to be rejected for this precise reason as the assessment couldn’t have been framed u/s 143(3) of the Act. 12. The factual position would be hardly any different on merits as well in the…

ACIT, New Delhi vs. M/S. New World Buildcon Pvt. Ltd., New Delhi

ITA 4010/DEL/2011[2008-09]Status: DisposedITAT Delhi28 Feb 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. M/S. New World Buildcon Pvt. Acit, Central Circle-22, Ltd., New Delhi 401, Vipps Centre, 2 Community Complex, Masjid Moth, Greater Kailash-Ii, New Delhi Pan: Aaccn1600L (Appellant) (Respondent) With C.O. No.120/Del/2015 [In Ita No.5051/Del/2012] Assessment Year: 2006-07 With C.O. No.218/Del/2012 [In Ita No.4011/Del/2011] Assessment Year: 2007-08 With C.O. No.1/Del/2025 [In Ita No.4010/Del/2011] Assessment Year: 2008-09 M/S. New World Buildcon Pvt. Vs. Acit, Ltd., Central Circle-22, 401, Vipps Centre, 2 New Delhi Community Complex, Masjid Moth, Greater Kailash-Ii, New Delhi Pan: Aaccn1600L (Appellant) (Respondent)

Section 143(3)Section 153C

…l authorities could not have assessed it under the normal provisions under section 9 | P a g e ITA Nos.5051/Del/2012; 4011 & 4010/Del/2011 & C.O. Nos.120/Del/2015; 218/Del/2012 & 1/Del/2025 143(3) of the Act going by PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC). We are accordingly of the view that the Revenue’s instant last appeal ITA No. 4010/Del/2011 also deserves to be rejected for this precise reason as the assessment couldn’t have been framed u/s 143(3) of the Act. 12. The factual position would be hardly any different on merits as well in the…

M/S Khemka Stuart Leisure Ltd., New Delhi vs. ACIT, New Delhi

ITA 6376/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…s, year of search, has to be computed under section 153C(1) 1st proviso going by the date(s) of corresponding satisfaction as per various judicial precedents i.e. CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) 6. That being the case, we are of the considered view that the relevant block of six assessment years counted backwards from the date of satisfaction herein i.e. 18.12.2013; does not admittedly cover the former twin assessment years 2006-07 & 2007-08. Learned CIT(DR), at this stage, seeks to…

M/S Khemka Stuart Leisure Ltd., New Delhi vs. ACIT, New Delhi

ITA 6375/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Feb 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…s, year of search, has to be computed under section 153C(1) 1st proviso going by the date(s) of corresponding satisfaction as per various judicial precedents i.e. CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) 6. That being the case, we are of the considered view that the relevant block of six assessment years counted backwards from the date of satisfaction herein i.e. 18.12.2013; does not admittedly cover the former twin assessment years 2006-07 & 2007-08. Learned CIT(DR), at this stage, seeks to…

M/S Snerea Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 6330/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Feb 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…s, year of search, has to be computed under section 153C(1) 1st proviso going by the date(s) of corresponding satisfaction as per various judicial precedents i.e. CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) 6. That being the case, we are of the considered view that the relevant block of six assessment years counted backwards from the date of satisfaction herein i.e. 18.12.2013; does not admittedly cover the former twin assessment years 2006-07 & 2007-08. Learned CIT(DR), at this stage, seeks to…

DCIT, New Delhi vs. M/S. Snerea Developers Pvt. Ltd., New Delhi

ITA 6237/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Feb 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…s, year of search, has to be computed under section 153C(1) 1st proviso going by the date(s) of corresponding satisfaction as per various judicial precedents i.e. CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) 6. That being the case, we are of the considered view that the relevant block of six assessment years counted backwards from the date of satisfaction herein i.e. 18.12.2013; does not admittedly cover the former twin assessment years 2006-07 & 2007-08. Learned CIT(DR), at this stage, seeks to…

A.C.I.T., Central Circle-4(3), Kolkata vs. Jaideep Halwasiya, Kolkata

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

ITA 2284/KOL/2024[2015-16]Status: DisposedITAT Kolkata13 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aawph1706L Co No. 50/Kol/2024 (Arising Out Of Ita No. 2284/Kol/2024 For A.Y. 2015-16) Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Guru Bhashyam, Dr Date Of Hearing: 23.01.2025 Date Of Pronouncement : 13.02.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Guru Bhashyam, DR
Section 132(1)Section 143(3)Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM Jaideep Halwasiya ACIT, Central Circle-4(3) 3rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAWPH1706L CO No. 50/KOL/2024 (Arising out of ITA No. 2284/KOL/2024 for A.Y. 2015-16) Jaideep Halwasiya ACIT, Central Circle-4(3) 3rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Ass…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

ITA 34/DEL/2024[2022-23 (Q2)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 153A(1)Section 153CSection 153C(1)Section 271(1)(c)

…first proviso that “ the reference to the date of search …… shall be construed as reference to the date of receiving the books of account or …..” which has been interpreted as the date of issuing Section 153C notice in PCIT v. Ojjus Medicare (P) Ltd. [2024] 465 ITR 101 (Delhi). 3. That being the case, we are of the considered view that the impugned former assessment year A.Y. 2009-10 is any way not covered the maximum time period of ten assessment years in Section 153C read with Section 153A(1) 1st proviso incorporating the statutory expression “and for the relevant assessment years(s)”; counted backward fr…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

ITA 33/DEL/2024[2021-22 (Q3)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 153A(1)Section 153CSection 153C(1)Section 271(1)(c)

…first proviso that “ the reference to the date of search …… shall be construed as reference to the date of receiving the books of account or …..” which has been interpreted as the date of issuing Section 153C notice in PCIT v. Ojjus Medicare (P) Ltd. [2024] 465 ITR 101 (Delhi). 3. That being the case, we are of the considered view that the impugned former assessment year A.Y. 2009-10 is any way not covered the maximum time period of ten assessment years in Section 153C read with Section 153A(1) 1st proviso incorporating the statutory expression “and for the relevant assessment years(s)”; counted backward fr…

Msn Organics Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1063/HYD/2024[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1060 to 1063/Hyd/2024 Assessment Years: 2011-12 to 2014-15 Vs. MSN Organics Private Limited, Hyderabad. [PAN : AAECM9889Q] (Appellant) The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. (Respondent) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 23.12.2024 Date of pronouncement: 04.02.2025 ORDER PER BENC…

Msn Organics Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1062/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1060 to 1063/Hyd/2024 Assessment Years: 2011-12 to 2014-15 Vs. The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. (Respondent) MSN Organics Private Limited, Hyderabad. [PAN : AAECM9889Q] (Appellant) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 23.12.2024 Date of pronouncement: 04.02.2025 ORDER PER BENC…

Msn Organics Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee for A

ITA 1061/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Feb 2025AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri KS Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1060 to 1063/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Organics Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. [PAN : AAECM9889Q] (Appellant) (Respondent) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 23.12.2024 Date of pronouncement: 04.02.2025 O R D E R P…

Msn Organics Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1060/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1060 to 1063/Hyd/2024 Assessment Years: 2011-12 to 2014-15 Vs. The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. (Respondent) MSN Organics Private Limited, Hyderabad. [PAN : AAECM9889Q] (Appellant) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: Date of pronouncement: 23.12.2024 04.02.2025 ORDER PER BENC…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

Appeal are dismissed

ITA 1053/HYD/2024[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 153A(1)Section 2(22)(e)

…orrer atte aftreru, taxa tio IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1050 to 1053/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Pharmachem Private | Vs. | The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. PAN : AAECMO740L (Appellant) (Respondent) ITA No.1122/Hyd/2024 Assessment Year — 2019-20 The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. MSN Pharmachem Private Limited, Hyderabad. PAN : AAECMO74…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

Appeal are dismissed

ITA 1052/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1050 to 1053/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Pharmachem Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. PAN : AAECM0740L (Appellant) (Respondent) Assessment Year – 2019-20 The Assistant MSN Pharmachem Private Commissioner of Income Limited, Tax, Central Circle 2(4), Hyderabad. Hyderabad. PAN : AAECM0740L Assessee by: Shri M.V…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

Appeal are dismissed

ITA 1051/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Feb 2025AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 153A(1)Section 2(22)(e)

…orrer atte aftreru, taxa tio IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1050 to 1053/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Pharmachem Private | Vs. | The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. PAN : AAECMO740L (Appellant) (Respondent) ITA No.1122/Hyd/2024 Assessment Year — 2019-20 The Assistant Commissioner of Income Tax, Central Circle 2(4), Hyderabad. MSN Pharmachem Private Limited, Hyderabad. PAN : AAECMO74…

Msn Pharmachem Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

Appeal are dismissed

ITA 1050/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1050 to 1053/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Pharmachem Private Vs. The Assistant Limited, Commissioner of Income Hyderabad. Tax, Central Circle 2(4), Hyderabad. PAN : AAECM0740L (Appellant) (Respondent) Assessment Year – 2019-20 The Assistant MSN Pharmachem Private Commissioner of Income Limited, Tax, Central Circle 2(4), Hyderabad. Hyderabad. PAN : AAECM0740L Assessee by: Shri M.V…

Msn Laboratories Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1046/HYD/2024[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1043 to 1046/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Laboratories Private Vs. The Assistant Limited, Hyderabad. Commissioner of Income Tax, Central Circle 2(4), Hyderabad. PAN : AADCM6283F. (Appellant) (Respondent) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 23.12.2024 Date of pronouncement: 04.02.2025 ORDER PER B…

Msn Laboratories Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1045/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA Nos.1043 to 1046/Hyd/2024 Assessment Years: 2011-12 to 2014-15 | MSN Laboratories Private | Vs. | The Assistant | Limited, | Hyderabad. | Commissioner of Income | Tax, Central Circle 2(4), | Hyderabad. | PAN : AADCM6283F. | (Respondent) | (Appellant) | Assessee by: Shri M.V. Prasad, C.A. and | Shri KS Rajendra Kumar. | Revenue by: Shri B. Bala Krishna, CIT-DR. | Date of hearing: | 23.12.2024 | Date of…

Msn Laboratories Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

ITA 1044/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Feb 2025AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA Nos.1043 to 1046/Hyd/2024 Assessment Years: 2011-12 to 2014-15 MSN Laboratories Private Vs. The Assistant Limited, Hyderabad. Commissioner of Income Tax, Central Circle 2(4), Hyderabad. PAN : AADCM6283F. (Appellant) (Respondent) Assessee by: Shri M.V. Prasad, C.A. and Shri KS Rajendra Kumar. Revenue by: Shri B. Bala Krishna, CIT-DR. Date of hearing: 23.12.2024 Date of pronouncement: 04.02.2025 ORDER…