Pr. CIT v. Aarham Softronics

412 ITR 623Supreme Court of India2019#2983 most cited

What is Pr. CIT v. Aarham Softronics authority for?

When an existing unit undertakes substantial expansion under Section 80-IC, the previous year in which the expansion occurs becomes the initial assessment year, entitling the unit to 100% deduction for 10 years from that year.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2019 to 2026.

Also referred to as

Aarham Softronics · Section 80IC · substantial expansion · initial assessment year · 100% deduction · previous year · Supreme Court

Also reported as

102 Taxmann.com 343

Sections most often in play

Section 80ICSection 263Section 143(3)Section 147Section 250Section 154Section 80-ICSection 115JB
Read the full judgment

Issues it is cited on

initial assessment yearsection 80icsection 80isection 80scrutiny assessmentsection 26previous yearsection 263section 25section 143section 143(2)india

Judgments citing Pr. CIT v. Aarham Softronics

DCIT, Circle- 4(1)(1), Ahmedabad, Vejalpur vs. Sintex Industries Ltd, Navrangpura H.O Ahmadabad City

ITA 715/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2010-11

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri S N Soparkar, Sr. Advocate &For Respondent: Shri Alpesh Parmar, CIT. DR
Section 147Section 250Section 263Section 80Section 801CSection 80I

…“Further, in the appellant’s own case, proceeding initiated for AY 2011-12 by the Jurisdictional CIT u/s 263 of the Act on the same issue was dropped vide order dated 30.03.2019. Accordingly, based on the Apex Court decision in the case of Aarham Softronics, 412 ITR 623(SC)/102 taxmann.com 343 and relying on the precedent available in the Appellant’s own case and other judicial Judgement relied upon by the Appellant, I direct the AO to allow the deduction to the Appellant u/s 80-IC of the Act @ 100% of the eligible profits and gains of the Baddi Unit w.r.t the second substantial expansion. Accordingly, Grounds N…

DCIT, Circle-3(4), Mumbai vs. Johnson & Johnson Private Limited, Mumbai

In the result, revenue’s appeal is dismissed and assessee’s cross objection is allowed

ITA 4375/MUM/2025[2013-14]Status: DisposedITAT Mumbai15 Sept 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriassessment Year: 2013-14 Deputy Commissioner Of Johnson & Johnson Income-Tax, Central Circle – Private Limited Vs. 3(4), Mumbai 501, Arena Space Off Jvlr, Room No. 559, 5Th Floor, Aayakar Jogeshwari East, S.O. Mumbai Bhavan, M.K. Road, Mumbai 40020 400060 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacj0866E (Appellant) (Respondent) निर्ााररती की ओर से / Assessee By: Shri. Nikhil Tiwari/Shri Pranay Gandhi /Revenue By: Shri Vivek Perampurna Cit-Dr Date Of Hearing 19.08.2025 Date Of Pronouncement 15.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Revenue Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As "Cit(A)"] Dated 16.04.2025 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2013-14 & Assessee Has Filed A Cross Objection.

For Appellant: Shri. Nikhil Tiwari/Shri PranayFor Respondent: Shri Vivek Perampurna CIT-DR
Section 115JSection 143(3)Section 250Section 253(3)Section 263Section 80Section 80I

…appreciate that the issue on ments [Le. allowability of deduction under section 80-IC of the Act on substantial expansion of undertaking) is squarely covered in favour of the Appellant by the decision of the Hon'ble Supreme Court in case of Aarham Softronics (412 ITR 623 (SC)] which is law of the land in view of Article 141 of the Constitution of India, 1950 and therefore, the proceedings under section 143(3) read with section 263 of the Act are bad in law and liable to be quashed: The Respondent craves to consider each of the above grounds of cross-objection without prejudice to each other and craves leave to ad…

Srimanthi Kanthimathi Kumaraswami Mudaliar Kalyanamandapam Trust, Chittoor vs. CIT (Exemption), Hyderabad

ITA 690/HYD/2025[2025-26]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 12A

…ITA No 690 of 2025 Srimanthi Kanthimathi Kumaraswamy Mudaliar Kalyanamandapam Trust Chittoor आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B' Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA No.690/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2025-26) | Srimanthi Kanthimathi Kumaraswamy Mudaliar Kalyanamandapam Trust, Chittoor PAN:ABDTS060C (Appellant) Vs. CIT (Exemptions) Hyderabad (Respondent) निर्धारिती द्वारा / Assessee by: राजस्व द्वारा / Revenue by:: Shri A Mahesh, CA Shri Narender Kumar Naik, CIT(DR)…

M/s J C International vs. Deputy Commissioner Of Income Tax, Circle Parwanoo

The appeal is allowed in the aforesaid

ITA/2/2025HC Himachal Pradesh04 Jun 2025

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 80

…n CIT vs. M/s Classic Binding Industries (2018) 407 ITR 429, which judgment, admittedly, has been over-ruled by a Hon’ble Bench of five Judges of the Hon’ble Supreme Court in Principal Commissioner of Income Tax, Shimla vs. Aarham Softronics (2019) 412 ITR 623, wherein the Hon’ble Supreme Court has clearly held that an assessee who sets up a new industry of a kind mentioned in Section 80-IC(2) and starts availing exemption of 100% tax under Section 80-IC(3) (which is admissible for five years) can start claiming exemption at same rate of 100% beyond the period of five years on the ground that the…

Universal Print O Pack, Solan vs. Deputy Commissioner of Income Tax, Circle, Parwanoo

In the result, appeal of the Assessee is allowed

ITA 719/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh22 Apr 2025AY 2016-17

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 154Section 80Section 801CSection 80I

…sequently, the assessee filed an application under section 154 of the Act, seeking rectification on the ground that it was entitled to a 100% deduction under section 80IC, citing the decision of the Hon’ble Supreme Court in Pr. CIT vs. Aarham Softronics(2019) 412 ITR 623 (SC), wherein it was held that units undergoing substantial expansion are eligible for 100% deduction for another five years even after the initial five-year period. 3 3.3 The rectification application was rejected by the AO. 4. Against the order of the AO, the assessee went in appeal before the Ld. CIT(A). 5. The Ld. CIT(A), after considering t…

ACIT., Circle-6(1), Hyderabad vs. Dp Chocolates, Hyderabad

ITA 1381/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Mar 2025AY 2018-19

Bench: Us:

Section 143(2)Section 143(3)Section 3Section 80I

…ection 80IC of the IT Act, 1961 @ 100% of its profits earned with effect from F.Y 2014-15. The above position was confirmed by the Hon'ble Supreme Court in its decision dated 20/02/2019 I the case of Pr. Commissioner of Income Tax vs. Aarham Softronics (2019) 412 ITR 623 (SC) where it categorically held that “in case an unit undertaking a substantial expansion is carried out as defined in clause(ix) of subsection (8) of section 80IC within the period of 10 years as provided in the sub-section (6) the previous year in which substantial expansion is undertaken would become “initial assessment year” and from that a…

Sbs Biotech Unit II, Sirmour vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR
Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I

…that where, on the merits of the case, he has stated that the factual matrix being the Assessment Years in which the expansions of the pertinent activities commenced and the legal positions upheld by the Hon'ble Courts, particularly that by the Apex Court in 102 Taxmann.com 343 (2019) in the case of Aarham Softronics are to be carefully examined and applied by the Assessing Officer before drafting and passing his/her order of assessment following this direction to examine revising of assessment u/s 263 of the Act. 23 35. Our reference was further drawn to the findings of the Ld. Pr CIT in para 5 of the impugned…

Mahesh T. Prasana, Mumbai vs. ITO, Ward-1, Parwanoo

In the result, the appeal of the assessee is allowed

ITA 419/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh18 Oct 2024AY 2012-13

Bench: Shri A.D.Jain & Shri Krinwant Sahayआयकर अपील सं./Ita No. 419/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Nikhil Goyal, Advocate, &For Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr. DR
Section 143(2)Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 419/CHD/2023 "नधा"रण वष" / Assessment Year : 2012-13 Mahesh T.Prasana, The ITO B/82-802, Shantivan, Vs Ward - 1, Devidas Lane, St.Lawrence School, Parwanoo. Borivali West, Mumbai. "थायी लेखा सं./PAN NO: AAEPP3246R ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee by: Shri Nikhil Goyal, Advocate, & Shri Ashok Goyal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl.CIT, Sr. DR सुनवाई…

DCIT, Circle- Rohtak, Rohtak vs. Micro Turners, Rohtak

The appeal of the revenue is dismissed

ITA 9387/DEL/2019[2016-17]Status: DisposedITAT Delhi10 Jan 2024AY 2016-17

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.Assessment Year: 2016-17 Dcit Vs. M/S. Micro Turners, Rohtak Circle Hisar Road, Rohtak Rohtak- 124001 Pan No.Aabfm1796J (Appellant) (Respondent) Appellant By Sh. Subhra Jyoti Chakraborty, Cit Dr Respondent By Sh. Lalit Mohan, Ca Sh. Parth Singhal, Cit Dr Date Of Hearing: 10/01/2024 Date Of Pronouncement: 10/01/2024 Order Per N. K. Billaiya, Am:

Section 801CSection 80I

…Unit from 100% to 25% holding that the benefit of substantial expansion is applicable for the units established after 7th June, 2003. On this aspect, the assessee places rellance on the decision of Hon'ble Apex Court in the case of PCIT vs. Arham Softronics, 412 ITR 623 (SC), wherein it has been held that in case of substantial expansion is carried out as defined in clause (ix) of sub-section (8) of section 80IC by such an undertaking or enterprise, within the period of 10 years, the said previous year, in which the substantial expansion is undertaken would become the initial assessment year and from that assess…

A G Peripherals, New Delhi vs. ACIT, Circle- 41(1), New Delhi

In the result, both the appeals of the assessee are allowed

ITA 244/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Sept 2022AY 2015-16

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: Shri Kanav BaliFor Respondent: Sr. D. R
Section 80

…ear thereby allowing 100% deduction in the next 5 years on the basis of substantial expansion of the unit. 4. However, we observe that this decision of the Hon’ble Supreme Court was held to be not good law in the case of Pr. CIT Vs. Aarham Softronics [(2019) 412 ITR 623 (SC)] by the Hon’ble Supreme Court by three judges bench wherein the Apex court held that an assessee is availing of deduction of 100% for the first 5 years and thereafter at 25% for the next 5 years, carries out substantial expansion within 10 years period the year of substantial expansion would be initial year for claiming 100% deduction. It wa…

A G Peripherals, New Delhi vs. ACIT, Circle- 41(1), New Delhi

In the result, both the appeals of the assessee are allowed

ITA 243/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Sept 2022AY 2012-13

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: Shri Kanav BaliFor Respondent: Sr. D. R
Section 80

…ear thereby allowing 100% deduction in the next 5 years on the basis of substantial expansion of the unit. 4. However, we observe that this decision of the Hon’ble Supreme Court was held to be not good law in the case of Pr. CIT Vs. Aarham Softronics [(2019) 412 ITR 623 (SC)] by the Hon’ble Supreme Court by three judges bench wherein the Apex court held that an assessee is availing of deduction of 100% for the first 5 years and thereafter at 25% for the next 5 years, carries out substantial expansion within 10 years period the year of substantial expansion would be initial year for claiming 100% deduction. It wa…

Mnc Hers, New Delhi vs. ACIT, Circle- 35(1), New Delhi

ITA 300/DEL/2019[2012-13]Status: HeardITAT Delhi06 Sept 2022AY 2012-13

Bench: Sh. N. K. Billaiya & Sh. Kul Bharatassessment Year: 2012-13

Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2012-13 MNC HERS ACIT A-1/118,Safdarjung Enclave, Vs Circle – 35 (1) New Delhi-110029 New Delhi PAN No.AANFM1617J (APPELLANT) (RESPONDENT) Appellant Ms. Gunjan Jain, CA Respondent Sh. Jeetender Chand, Sr. DR Date of hearing: 06/09/2022 Date of Pronouncement: 06/09/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-12, New Delhi dated 11.10.2018 for A.Y.2012-13. 2. The grievance of the assesse…

Spinks Impex, New Delhi vs. ITO Ward - 36(5), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3567/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.3566 & 3567/Del/2019 Asstt. Years: 2013-14 & 2014-15

For Appellant: NONE **For Respondent: Sh. K.A. Manu, Sr. DR
Section 801CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.3566 & 3567/Del/2019 Asstt. Years: 2013-14 & 2014-15 Spinks Impex, Vs ITO, C/o-M.K. Bhatt & Co. Ward-36(5), Chartered Accountants, Delhi-110002 302, Triveni Complex, E-10/12 Jawahar Park, Laxmi Nagar, New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAXFS9150Q Assessee by : NONE ** Revenue by : Sh. K.A. Manu, Sr. DR Date of Hearing: 11.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The assessee filed letter of adj…

Spinks Impex, New Delhi vs. ITO Ward - 36(5), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3566/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jun 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.3566 & 3567/Del/2019 Asstt. Years: 2013-14 & 2014-15

For Appellant: NONE **For Respondent: Sh. K.A. Manu, Sr. DR
Section 801CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.3566 & 3567/Del/2019 Asstt. Years: 2013-14 & 2014-15 Spinks Impex, Vs ITO, C/o-M.K. Bhatt & Co. Ward-36(5), Chartered Accountants, Delhi-110002 302, Triveni Complex, E-10/12 Jawahar Park, Laxmi Nagar, New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAXFS9150Q Assessee by : NONE ** Revenue by : Sh. K.A. Manu, Sr. DR Date of Hearing: 11.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The assessee filed letter of adj…

DCIT, Circle-2(2)(1), Kashipur vs. Naini Tissues Ltd, U S Nagar

In the result, appeal of the Revenue is 10

ITA 6348/DEL/2018[2015-16]Status: DisposedITAT Dehradun13 Jun 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasad

For Appellant: Date of Hearing : 07.06.2022For Respondent: Shri N.C. Upadhyaya, Sr.DR
Section 143(3)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “DB” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA.No.6348/Del./2018 Assessment Year 2015-2016 The Deputy Commissioner M/s. Naini Tissues Ltd., of Income Tax, Circle- Station Road, Kashipur, 2(2)(1), Income Tax Office, Distt – Udham Singh [vs. Station Road, Kashipur, Nagar – 244713 Distt- U.S. Nagar – 244713 Uttarakhand. Uttarakhand. PAN AABCN8191R (Appellant) (Respondent) For Revenue : Shri N.C. Upadhyaya, Sr.DR -None- For Assessee : Date of Hearing : 07.06.2022 Date of Pronouncement : 13.06.2022…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6723/MUM/2018[2011-12]Status: DisposedITAT Mumbai03 Jan 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6722/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6721/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 Jan 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Vilas Waman Katre, Mumbai vs. Deputy Commissioner of Income Tax Central Range 7(1), Mumbai

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

ITA 6720/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

Tilak Raj Arora, New Delhi vs. ACIT, Circle- 63(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7163/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Dec 2021AY 2015-16

Bench: Ms. Diva Singh & Shri N.K. Billaiya

For Appellant: Shri KVSR Krishna, AdvFor Respondent: Shri Umesh Takyar, Sr. DR
Section 80Section 80CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE MS. DIVA SINGH JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 7163/DEL/2018 [A.Y 2015-16] Shri Tilak Raj Arora Vs. The A.C.I.T E-1/2, Jhandewalan Extension Circle 63(1) New Delhi New Delhi PAN: AAAPA 2227 M (Applicant) (Respondent) Assessee By : Shri KVSR Krishna, Adv Department By : Shri Umesh Takyar, Sr. DR Date of Hearing : 30.11.2021 Date of Pronouncement : 03.12.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Co…