PCIT v. R.G. Buildwell Engineers Ltd.

99 Taxmann.com 284Supreme Court of India2018#1593 most cited

What is PCIT v. R.G. Buildwell Engineers Ltd. authority for?

The Assessing Officer cannot make ad-hoc disallowances of expenditure without proper justification, rejection of the assessee's books of accounts, or detailed examination of supporting evidence, merely based on conjectures or an increase in expenses. The Supreme Court upheld the deletion of such arbitrary additions.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. R.G. Buildwell Engineers Ltd. · 99 Taxmann.com 284 · Supreme Court 2018 · Section 37(1) · Section 143(3) · Section 145(3) · ad-hoc disallowance · expenditure disallowance · rejection of books of accounts · justification for disallowance · arbitrary addition · conjectures and surmises

Also reported as

99 Taxmann 284

Sections most often in play

Section 37(1)Section 143(3)Section 234BSection 234CSection 145(3)Section 10AASection 115JBSection 195

Issues it is cited on

section 250(2)tds on commissionsection 80ia(8)section 9(1)(vii)(b)section 195(2)section 269tsection 131(1)section 153a(1)(b)right to receivefees for included servicesstatement under section 132(4)retracted statement

Judgments citing PCIT v. R.G. Buildwell Engineers Ltd.

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Secunderabad

Appeal of the assessee is allowed for statistical purposes

ITA 552/HYD/2020[2010-11]Status: DisposedITAT Hyderabad05 Sept 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: : Smt. T Vijayalakshmi, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153A

…ITA Nos 552 and 539 of 2020 Ascend Telecom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad PAN:AAEFA2381H (Appellant) (Respondent) आ.अपी.सं /ITA No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner of Infrastructure (P) Ltd…

Ascend Telecom Infrastructure Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

Appeal of the assessee is allowed for statistical purposes

ITA 539/HYD/2020[2010-11]Status: DisposedITAT Hyderabad05 Sept 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

For Appellant: Shri K.R. VasudevanFor Respondent: : Smt. T Vijayalakshmi, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153A

…ITA Nos 552 and 539 of 2020 Ascend Telecom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad PAN:AAEFA2381H (Appellant) (Respondent) आ.अपी.सं /ITA No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner of Infrastructure (P) Ltd…

ACIT (Central)-1, Bhopal vs. Som Distilleries and Breweries Ltd., Bhopal

Appeal is partly allowed for statistical

ITA 297/IND/2023[2014-15]Status: DisposedITAT Indore08 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER AY: 2013-14 Som Distilleries & Income-tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Assessee/Appellant) (Revenue/Respondent) AY:2014-15 ACIT (Central)-1, SOM Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv, Shri Gagan Tiwar…

Som Distilleries and Breweries Ltd., Bhopal vs. ITO-1(1), Bhopal

Appeal is partly allowed for statistical

ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER AY: 2013-14 Som Distilleries & Income-tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Assessee/Appellant) (Revenue/Respondent) AY:2014-15 ACIT (Central)-1, SOM Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv, Shri Gagan Tiwar…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hsbc Electronic Data Processing India Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1632/HYD/2017[2010-11]Status: DisposedITAT Hyderabad05 Aug 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 10ASection 115Section 115JSection 251(1)(a)Section 37(1)Section 41(1)

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1613/Hyd/2017 (निर्धारण वर्ा/Assessment Year:2010-11) M/s. HSBC Electronic Data Vs. Addl. Commissioner of Income Tax, Processing India Pvt. Ltd., Range-2, Hyderabad. Hyderabad-500 081 PAN: AAACH8235M (Appellant) (Respondent) आ.अपी.सं /ITA No.1632/Hyd/2017 (निर्धारण वर्ा/Assessment Year:2010-11) Dy. Commissioner of Income Tax, M/s. HSBC Electronic Data Vs. Circle 2(2), Hyderabad. Processing India Pvt. Ltd.,…

Asst. Commissioner of Income Tax (Central)-I, Bhopal vs. Som Distilleries Private Limited, Bhopal

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.272/Ind/2023 A.Y. 2014-15 M/s. Som Distilleries ITO, बनाम/ Private Limited, 1(3), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) I.T.A.No.289/Ind/2023 A.Y. 2014-15 ACIT, M/s. Som Distilleries बनाम/ (Central)-I, Private Limited, Vs. Bhopal Som House, 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Ni…

Som Distilleries Pvt. Ltd., Bhopal vs. ITO-1(3), Bhopal

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.272/Ind/2023 A.Y. 2014-15 M/s. Som Distilleries ITO, बनाम/ Private Limited, 1(3), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) I.T.A.No.289/Ind/2023 A.Y. 2014-15 ACIT, M/s. Som Distilleries बनाम/ (Central)-I, Private Limited, Vs. Bhopal Som House, 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Ni…

ACIT, Cir-4(2)(1), Mumbai vs. Marchant Agri Global Pvt Ltd, Mumbai

ITA 1493/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Mar 2024AY 2017-18

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2017-18

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri H.M Bhatt, D.R
Section 143(3)Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 ACIT, Circle-4(2)(1), M/s. Merchant Agri Room No.642, 6th Floor, Global Private Limited, Aayakar Bhavan, 74 Krishna Niwas, 496, Vs. M.K. Road, Kalbadevi Road, Mumbai - 400020 Kalbadevi, Mumbai – 400 002 PAN: AAJCS5633B (Appellant) (Respondent) Present for: Assessee by : Shri Vimal Punmiya, A.R. Revenue by : Shri H.M Bhatt, D.R. Date of Hearing : 12 . 01 . 2024 Date of Pronouncement : 27 . 03 . 2024 O R D E R Per : Kuldip Singh, Judicial M…

M/S. Eugenics Medi Sciences Pvt. Ld., Lucknow vs. The Deputy Commissioner of Income Tax, Range-2, Lucknow.

In the result, the appeal is partly allowed for statistical purposes

ITA 87/LKW/2023[2014-15]Status: DisposedITAT Lucknow27 Feb 2024AY 2014-15

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 143(3)

…I.T.A. No.87/Lkw/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.87/Lkw/2023 Assessment Year: 2014-15 M/s Eugenics Medi Sciences Pvt. Ltd. Vs. Dy.C.I.T., 101-C, Govinda Building, Range-2, 1-A, Shahnajaf Road, Lucknow. Lucknow. PAN:AABCE5989Q (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, C.A. Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) The present appeal vide I.T.A. No.87/Lkw/2023…

The DCIT Circle 5(1), Bhopal vs. M/S L N Malviya Infra Projects P Ltd, Bhopal

In the result, appeal of the revenue is partly allowed

ITA 189/IND/2023[2021-2022]Status: DisposedITAT Indore09 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

Section 234ASection 3(3)Section 37(1)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER DCIT, Circle 5(1) M/s. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCL 1320 Assessee by Shri Kirti Kumar Daga, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 04.01.2024 Date of Pronouncement 09.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 22.03.2023 of Commissioner o…

Dharmendra Prasad More, Balasore vs. Income Tax Officer, Ward-1, Balasore

In the result, appeal filed by the assessee stands allowed

ITA 215/CTK/2022[2011-12]Status: DisposedITAT Cuttack28 Feb 2023AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2011-12 Dharmendra Prasad More, Dharmendra Prasad More, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-1, Nil, Sahadev Khunta, Po: Nil, Sahadev Khunta, Po: Balasore Sahadev Sahadev Khunta, Khunta, Dist: Dist: Balasore Pan/Gir No. Pan/Gir No.Agfpm 2413 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Ar P.K.Mishra, Ar Revenue By : Shri S.C.Mohanty S.C.Mohanty, Sr Dr Date Of Hearing : 28/0 02/2023 Date Of Pronouncement : 28/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Delhi, Dated 5.9.2022 In Appeal No. Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1045172764(1) For The Assessment Year For The Assessment Year 2011- 12. 2. Shri P.K.Mishra, Ld Ar Appeared For The Assessee & Shri Shri P.K.Mishra, Ld Ar Appeared For The Assessee & Shri Shri P.K.Mishra, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri S.C.Mohanty

…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 : 2011-12 Dharmendra Prasad More, Dharmendra Prasad More, Vs. Income Tax Officer, Ward Income Tax Officer, Ward-1, Nil, Sahadev Khunta, PO: Nil, Sahadev Khunta, PO: Balasore Sahadev Sahadev Khunta, Khunta, Dist: Dist: Balasore PAN/GIR No. PAN/GIR No.AGFPM 2413 A (Appellant (Appellant) .. ( Respon…

Shri Mukesh Gupta vs. The Deputy Commissioner of Income Tax

Appeals are allowed;

ITA/343/2019HC Karnataka05 Dec 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…1 ITA No. 343 of 2019 C/W ITA No. 342 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 343 OF 2019 C/W INCOME TAX APPEAL NO. 342 OF 2019 IN I.T.A NO. 343 OF 2019 BETWEEN: SHRI MUKESH GUPTA NO.32, ASHAGEET SHESHADRI ROAD HOTEL SUPRABHAT COMPLEX SHESHADRI IYEDR ROAD ANANDRAO CIRCLE BENGALURU-560 009. PAN:AANPG1383P …APPELLANT (BY SHRI. ANNAMALAI, ADV…

Shri Mukesh Gupta vs. The Deputy Commissioner of Income Tax

Appeals are allowed;

ITA/342/2019HC Karnataka05 Dec 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…1 ITA No. 343 of 2019 C/W ITA No. 342 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G.SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 343 OF 2019 C/W INCOME TAX APPEAL NO. 342 OF 2019 IN I.T.A NO. 343 OF 2019 BETWEEN: SHRI MUKESH GUPTA NO.32, ASHAGEET SHESHADRI ROAD HOTEL SUPRABHAT COMPLEX SHESHADRI IYEDR ROAD ANANDRAO CIRCLE BENGALURU-560 009. PAN:AANPG1383P …APPELLANT (BY SHRI. ANNAMALAI, ADV…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 556/HYD/2020[2017-18]Status: DisposedITAT Hyderabad30 Nov 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No Appellant Respondent A.Y 508/Hyd/2020 ACIT, Ascend Telcom 2011-12 Central Circle 3(2), Infrastructure (P) Hyderabad. Ltd, Hyderabad PAN:AAECA2381H 553/Hyd/2020 -do- -do- 2012-13 554/Hyd/2020 -do- -do- 2013-14 555/Hyd/2020 -do- -do- 2014-15 509/Hyd/2020 -do- -do- 2015-16 510/Hyd/2020 -do- -do- 2016-17 556/Hyd/2020 -do- -do- 2017-18 C.O 10/Hyd/2020 Ascend Telcom ACIT,…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 555/HYD/2020[2014-15]Status: DisposedITAT Hyderabad30 Nov 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No Appellant Respondent A.Y 508/Hyd/2020 ACIT, Ascend Telcom 2011-12 Central Circle 3(2), Infrastructure (P) Hyderabad. Ltd, Hyderabad PAN:AAECA2381H 553/Hyd/2020 -do- -do- 2012-13 554/Hyd/2020 -do- -do- 2013-14 555/Hyd/2020 -do- -do- 2014-15 509/Hyd/2020 -do- -do- 2015-16 510/Hyd/2020 -do- -do- 2016-17 556/Hyd/2020 -do- -do- 2017-18 C.O 10/Hyd/2020 Ascend Telcom ACIT,…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 554/HYD/2020[2013-14]Status: DisposedITAT Hyderabad30 Nov 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No Appellant Respondent A.Y 508/Hyd/2020 ACIT, Ascend Telcom 2011-12 Central Circle 3(2), Infrastructure (P) Hyderabad. Ltd, Hyderabad PAN:AAECA2381H 553/Hyd/2020 -do- -do- 2012-13 554/Hyd/2020 -do- -do- 2013-14 555/Hyd/2020 -do- -do- 2014-15 509/Hyd/2020 -do- -do- 2015-16 510/Hyd/2020 -do- -do- 2016-17 556/Hyd/2020 -do- -do- 2017-18 C.O 10/Hyd/2020 Ascend Telcom ACIT,…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 553/HYD/2020[2012-13]Status: DisposedITAT Hyderabad30 Nov 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No Appellant Respondent A.Y 508/Hyd/2020 ACIT, Ascend Telcom 2011-12 Central Circle 3(2), Infrastructure (P) Hyderabad. Ltd, Hyderabad PAN:AAECA2381H 553/Hyd/2020 -do- -do- 2012-13 554/Hyd/2020 -do- -do- 2013-14 555/Hyd/2020 -do- -do- 2014-15 509/Hyd/2020 -do- -do- 2015-16 510/Hyd/2020 -do- -do- 2016-17 556/Hyd/2020 -do- -do- 2017-18 C.O 10/Hyd/2020 Ascend Telcom ACIT,…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telcom Infrastruture Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 510/HYD/2020[2016-17]Status: DisposedITAT Hyderabad30 Nov 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No Appellant Respondent A.Y 508/Hyd/2020 ACIT, Ascend Telcom 2011-12 Central Circle 3(2), Infrastructure (P) Hyderabad. Ltd, Hyderabad PAN:AAECA2381H 553/Hyd/2020 -do- -do- 2012-13 554/Hyd/2020 -do- -do- 2013-14 555/Hyd/2020 -do- -do- 2014-15 509/Hyd/2020 -do- -do- 2015-16 510/Hyd/2020 -do- -do- 2016-17 556/Hyd/2020 -do- -do- 2017-18 C.O 10/Hyd/2020 Ascend Telcom ACIT,…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telcom Infrastruture Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 509/HYD/2020[2015-16]Status: DisposedITAT Hyderabad30 Nov 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No Appellant Respondent A.Y 508/Hyd/2020 ACIT, Ascend Telcom 2011-12 Central Circle 3(2), Infrastructure (P) Hyderabad. Ltd, Hyderabad PAN:AAECA2381H 553/Hyd/2020 -do- -do- 2012-13 554/Hyd/2020 -do- -do- 2013-14 555/Hyd/2020 -do- -do- 2014-15 509/Hyd/2020 -do- -do- 2015-16 510/Hyd/2020 -do- -do- 2016-17 556/Hyd/2020 -do- -do- 2017-18 C.O 10/Hyd/2020 Ascend Telcom ACIT,…