Perfect Circle India Ltd. v. ACIT

120 Taxmann.com 262High Court2020#16554 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

condonation of delaytransferindiasection 143section 143(3)interestpersonsection 14total incomebusiness

Judgments citing Perfect Circle India Ltd. v. ACIT

Om Prakash Sharma, Sanganer Jaipur vs. Ward 4(3), Jaipur

ITA 43/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 Aug 2024AY 2015-16

Bench: Him. 2

For Appellant: Sh. Ashish SharmaFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA No. 43/JP/2024 निर्धारण वर्ष / Assessment Years : 2016-17 Om Prakash Sharma, Sanganer, Jaipur बनाम ITO Vs. Ward 4(3), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BKOPS 5112 G अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Ashish Sharma राजस्व की ओर से / Revenue by : Sh. Anoop Singh, Addl. CIT स…

Venkataramanappa Suma, Bengaluru vs. Income-Tax Officer, Ward-1, Chikaballapur

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

ITA 774/BANG/2024[2018-19]Status: DisposedITAT Bangalore18 Jun 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Ms. Matta Padma, Addl. CIT (DR)
Section 249Section 249(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.774/Bang/2024 Assessment Years : 2018-19 Venkataramanappa Suma, Vs. The Income Tax Officer, Ward No.18, Anand Nagar, Ward-1, Vijayapura, Devanahalli Taluk, Chikaballapur. Bengaluru Rural District - 562135. The Income Tax Officer, PAN - DDQPS 8511 E NeAC, Delhi. APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Ms. Matta Padma, Addl. CIT (DR) Date of hearing : 04.06.2024 Date of Pronouncement : 18.06.2024 ORDER PER WASEEM AHMED, ACCOUNTANT…

Icici Bank Limited, Mumbai vs. The Dy. Commissioner of Income-Tax 2(3)(1), Mumbai

In the result both appeals of the assessee and revenue are dismissed

ITA 158/MUM/2023[2001-02]Status: DisposedITAT Mumbai30 Jun 2023AY 2001-02

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit Cir 3(1) Vs. Icici Bank Ltd. Room No. 607, 6 Th Floor, Icici Towers, Bkc, Aayakar Bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Icici Bank Ltd. Vs. Dcit Cir. 2(3)(1) Icici Towers, North East Room No. 552, 5Th Floor, Wing, Ground Floor, Aayakar Bhavan, M.K. Bkc, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Appellant By : Ms. Aarti Visanji, Ar Respondent By : Shri. K.C. Selvamani, Dr Date Of Hearing 01.06.2023 Date Of Pronouncement .06.2023 आदेश / O R D E R Per Amarjit Singh (Am)

For Appellant: Ms. Aarti Visanji, ARFor Respondent: Shri. K.C. Selvamani, DR
Section 10Section 115JSection 143(3)Section 148Section 154Section 33Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DCIT Cir 3(1) Vs. ICICI Bank Ltd. Room No. 607, 6 th Floor, ICICI Towers, BKC, Aayakar bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACT1398K Appellant .. Respondent ICICI Bank Ltd. Vs. DCIT Cir. 2(3)(1) ICICI Towers, North East Room No. 552, 5th Floor, Wing, Ground Floor, Aayakar bhavan, M.K. BKC, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACT1398K Appellant .. Respondent Appellant by : Ms. Aa…

The DCIT Cir 3(1), Mumbai vs. M/S. Icici Bank Ltd, Mumbai

In the result both appeals of the assessee and revenue are dismissed

ITA 5765/MUM/2008[2001-2002]Status: DisposedITAT Mumbai30 Jun 2023AY 2001-2002

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit Cir 3(1) Vs. Icici Bank Ltd. Room No. 607, 6 Th Floor, Icici Towers, Bkc, Aayakar Bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Icici Bank Ltd. Vs. Dcit Cir. 2(3)(1) Icici Towers, North East Room No. 552, 5Th Floor, Wing, Ground Floor, Aayakar Bhavan, M.K. Bkc, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaact1398K Appellant .. Respondent Appellant By : Ms. Aarti Visanji, Ar Respondent By : Shri. K.C. Selvamani, Dr Date Of Hearing 01.06.2023 Date Of Pronouncement .06.2023 आदेश / O R D E R Per Amarjit Singh (Am)

For Appellant: Ms. Aarti Visanji, ARFor Respondent: Shri. K.C. Selvamani, DR
Section 10Section 115JSection 143(3)Section 148Section 154Section 33Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DCIT Cir 3(1) Vs. ICICI Bank Ltd. Room No. 607, 6 th Floor, ICICI Towers, BKC, Aayakar bhavan, Bandra(E) Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACT1398K Appellant .. Respondent ICICI Bank Ltd. Vs. DCIT Cir. 2(3)(1) ICICI Towers, North East Room No. 552, 5th Floor, Wing, Ground Floor, Aayakar bhavan, M.K. BKC, Bandra(E) Road, Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACT1398K Appellant .. Respondent Appellant by : Ms. Aa…

Sujata Nayak, Rayagada vs. ITO, Rayagada

In the result, appeal of the assessee stands partly allowed

ITA 151/CTK/2022[2010-11]Status: DisposedITAT Cuttack19 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2010-2011 2011 Smt.Sujata Sujata Nayak Nayak, W/O. Vs. Ito, Ito, Rayagada Rayagada Ward, Ward, Shri Lokanath Nayak, Omp Shri Lokanath Nayak, Omp Rayagada Road, Indira Nagar, 6Th Lane, Road, Indira Nagar, 6 Po;Dist: Rayagada Po;Dist: Rayagada Pan/Gir No. Pan/Gir No.Addpn 2024 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Archita Nayak, Ar : Ms Archita Nayak, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 19/01 01/2023 Date Of Pronouncement : 19/01 /01/2023 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), Berhampur, In Appeal No.0055/13 , Berhampur, In Appeal No.0055/13-14 Dated Dated 31.7.2014 For The Assessment Year Assessment Year 2010-2011. 2. Ms Archita Nayak, Ms Archita Nayak, Ld Ar Appeared For The Assessee & Shri 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: Ms Archita Nayak, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 143(3)

…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 : 2010-2011 2011 Smt.Sujata Sujata Nayak Nayak, W/O. Vs. ITO, ITO, Rayagada Rayagada Ward, Ward, Shri Lokanath Nayak, OMP Shri Lokanath Nayak, OMP Rayagada Road, Indira Nagar, 6th lane, Road, Indira Nagar, 6 PO;Dist: Rayagada PO;Dist: Rayagada PAN/GIR No. PAN/GIR No.ADDPN 2024 P (Appellant (Appel…

Perfect Circle India Ltd. v. ACIT (120 Taxmann.com 262) — Cited in 5 Judgments | BharatTax