PCIT v. Sanghi Infrastructure Ltd. (

96 Taxmann.com 370High Court2018#8655 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also reported as

257 Taxmann 371

Sections most often in play

Section 37(1)Section 35(2AB)Section 143(3)Section 40(a)(i)Section 115JBSection 144CSection 194CSection 194H

Issues it is cited on

section 40a(i)section 194a(1)section 210interest under section 201(1a)section 271cprincipal officersection 192interest on securitiessection 21section 194csection 40(a)(i)section 195

Judgments citing PCIT v. Sanghi Infrastructure Ltd. (

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [PAN: AAACA6990Q] vs. DCIT, Corporate Circle-1(1), Kochi ......... Respondent Assessee by: Shri Abraham Joseph Markos, Adv. Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 20.08.2025 Date of Pronouncement: 01.09.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the final assessment order dated 27.10.2017 passed u/s. 143(3) r.w.…

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 913/Ahd/2024 Assessment Year: 2018-19 Arvind Fashions Limited The PCIT, Arvind Mills Premises, Ahmedabad-1, Naroda Road, Vs Ahmedabad Dist: Ahmedabad Gujarat-380025 (Respondent) PAN: AAOCA0655N (Appellant) Assessee Represented: Shri Vartik Choksi , A.R. & Shri Biren Shah, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR Date of hearing : 20-03-2025 Date of pronouncement : 29-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal i…

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 1817/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

Section 28Section 36Section 37Section 40Section 43B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. PAN No. AAACH7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lif…

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3972/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3971/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

TATA SKY LTD,MUMBAI vs. DCIT CIR 7(3), MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3215/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

TATA SKY LTD,MUMBAI vs. ASST CIT CIR 7(3), MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3214/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

M/S. TIMKEN ENGINEERING AND RSEARCH INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(4), BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

ITA 162/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Apr 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri AliasgarRampurwala, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 234BSection 40

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

M/S. TIMKEN ENGINEERING AND RESEARCH INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-12(4),, BENGALURU

In the result, both the appeals of the assessee are treated as partly allowed

ITA 161/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Apr 2020AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri AliasgarRampurwala, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 234BSection 40

…ITA Nos.161 & 162/Bang/2019 Timken Engineering and Research India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.161&162/Bang/2019 AssessmentYears:2009-10 & 2010-11 M/s. Timken Engineering & Research India Pvt. Ltd. #39-42, Phase II, Deputy Commissioner of Electronic City Vs. Income-tax Circle 12(4) Bangalore-560100 Bangalore PAN NO : AABCT2265L APPELLANT RESPONDENT Appellant by : Shri AliasgarRampurwala, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 13.03.2020…

S N BUILDERS & DEVELOPERS ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

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

ITA 106/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Nov 2019AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S. S.N.Builders & Developers, No.4, 2Nd Floor, Elephant Rock Road, Above Kalayan Jewellers, Jayanagar 3Rd Block, Bengaluru-560 011. Pan: Abefs 8850 P … Appellant Vs. Asst. Commissioner Of Income-Tax, Circle 4(3)(1), Bengaluru. … Respondent Appellant By : Smt. Suman Lunkar, Ca. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing: 07/11/2019 Date Of Pronouncement: 27/11/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed Appeal Against The Order Of The Cit(A), Bangalore-9, Bangalore, Passed U/S 143(3) & 250 Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 234ASection 40Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. S.N.Builders & Developers, No.4, 2nd floor, Elephant Rock Road, Above Kalayan Jewellers, Jayanagar 3rd Block, Bengaluru-560 011. PAN: ABEFS 8850 P … Appellant Vs. Asst. Commissioner of Income-tax, Circle 4(3)(1), Bengaluru. … Respondent Appellant by : Smt. Suman Lunkar, CA. Respondent by : Shri Pradeep Kumar, CIT(DR) Date of hearing: 07/11/2019 Date of pronouncement: 27/11/2019 O R D E R Per PAVAN KUMAR GADALE, JM : The assessee has filed appeal against the order…

PCIT v. Sanghi Infrastructure Ltd. ( (96 Taxmann.com 370) — Cited in 13 Judgments | BharatTax