Pr.CIT v. Kohinoor Project Pvt Ltd.

121 Taxmann.com 177High Court2020#2432 most cited

What is Pr.CIT v. Kohinoor Project Pvt Ltd. authority for?

If an assessee does not claim any exempt income during an assessment year, no disallowance under Section 14A of the Income-tax Act for expenditure incurred in relation to such income can be made.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr.CIT v. Kohinoor Project Pvt Ltd. · Section 14A disallowance · no exempt income · expenditure relating to exempt income · Rule 8D · disallowance not called for · Pr.CIT Kohinoor Project · 121 Taxmann.com 177 · exempt income not claimed · business deductions

Sections most often in play

Section 14ASection 250Section 143(3)Section 142(1)Section 115JBSection 143(2)Section 32Section 8D

Issues it is cited on

section 9(1)(ii)section 80absection 134section 108section 73section 43(5)clarificatory amendmentretrospective amendmentddtsection 10(34)disallowance under section 14asection 80a

Judgments citing Pr.CIT v. Kohinoor Project Pvt Ltd.

Citrus Check Inns Ltd, Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

ITA 1017/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/w Ms. Ritu PunjabiFor Respondent: Shri Manish Sareen
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

Citrus Check Inns Ltd., Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

ITA 1016/MUM/2019[2013-14]Status: DisposedITAT Mumbai06 Sept 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/w Ms. Ritu PunjabiFor Respondent: Shri Manish Sareen
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

Citrus Check Inns Ltd, Mumbai vs. DCIT Central Circle-2(1), Mumbai

In the result, the appeal by the assessee for A

ITA 1015/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Sept 2023AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro Rai a/w Ms. Ritu PunjabiFor Respondent: Shri Manish Sareen
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1015/Mum./2019 (Assessment Year : 2012–13) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC5606P v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(1), Mumbai ITA no.1016/Mum./2019 (Assessment Year : 2013–14) Citrus Check Inns Limited 203–B, Parvati Industrial Estate ……………. Appellant Sunmill Compound, Lower Parel (West) Mumbai 400 013 PAN – AAECC…

Mukand Engineers Limited (Since Merged/Amalgamated With Mukand Limited), Mumbai vs. Assistant Commissioner of Income Tax, Circle-3(2)(1), Mumbai

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

ITA 1246/MUM/2023[2017-2018]Status: DisposedITAT Mumbai17 Aug 2023AY 2017-2018

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri M.A. GohelFor Respondent: Smt. Mahita Nair
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1246/Mum./2023 (Assessment Year : 2017–18) Mukand Engineers Limited (Since merged/amalgamated with Mukand Engineers Limited) ……………. Appellant Bajaj Bhawan, Jamnalal Bajaj Marg 226, Nariman Point, Mumbai 400 021 PAN – AAACM5008R v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–3(2)(1), Mumbai Assessee by : Shri M.A. Gohel Revenue by : Smt. Mahita Nair Date of Hearing – 13/07/2023 Date of Order – 17/08/2023 O R D E R The present appeal has been filed by t…

Emerson Electric Company (India) Private Limited, Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, Delhi

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

ITA 555/MUM/2022[2017-18]Status: DisposedITAT Mumbai14 Aug 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Dinesh Bafna a/wFor Respondent: Shri R.S. Srivastav
Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.555/Mum./2022 (Assessment Year : 2017–18) Emerson Electric Company (India) Pvt. Ltd. Dephi Building, B–Wing, 5th Floor 604, Hiranandani Business Park ……………. Appellant Hiranandani Gardens, Powai Mumbai 400 076 PAN – AAACE1260B v/s Addl. Commissioner of Income Tax ……………. Respondent National Faceless Appeal Centre, Delhi Assessee by : Shri Dinesh Bafna a/w Shri Riddhi Maru and Ms. Kinjal Patel Revenue by : Shri R.S. Srivastav Date of Hearing – 17/05/2023 Da…

Vaswani Industries Limited, Raipur vs. Assistant Commissioner of Income Tax- 4(1), Raipur

In the result, appeal of the assessee is Partly Allowed

ITA 96/RPR/2020[2012-2013]Status: DisposedITAT Raipur05 Jun 2023AY 2012-2013

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.96/Rpr/2020 िनधा"रण वष" / Assessment Year :2012-13 Vaswani Industries Limited, The Asst. Commissioner Bahesar Road, Near Cycle Park, Vs Of Income Tax-4(1), Vill-Sondra Phase-Ii, Industrial Raipur,(C.G.). Area, Siltara, Raipur – 493221. Pan: Aabcv 9564 E Appellant/ Assessee Respondent /Revenue Assessee By Shri R.B.Doshi – Ca Revenue By Shri Piyush Tripathi – Dr Date Of Hearing 27/03/2023 Date Of Pronouncement 05/06/2023 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Raipur-2, Dated 28.08.2020 Emanating From Assessment Order Dated 17.03.2015 Under Section 143(3) Of The I.T.Act, 1961 For The A.Y.2012-13. The Assessee Has Raised The Following Grounds Of Appeal: Vaswani Industries Limited [A]

Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR V I R T U A L H E A R I N G BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.96/RPR/2020 िनधा"रण वष" / Assessment Year :2012-13 Vaswani Industries Limited, The Asst. Commissioner Bahesar Road, Near Cycle Park, Vs of Income Tax-4(1), Vill-Sondra Phase-II, Industrial Raipur,(C.G.). Area, Siltara, Raipur – 493221. PAN: AABCV 9564 E Appellant/ Assessee Respondent /Revenue Assessee by Shri R.B.Doshi – CA Revenue by Shri Piyush Tripathi – DR Date of hearing 27/03/202…

ACIT, Circle-14(1)(2), Mumbai vs. M/S Reliance Infrastructure Ltd, Mumbai

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

ITA 2796/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

Reliance Infrastructure Ltd, Mumbai vs. Asstt. Commissioner of Income Tax 14(1)(2), Mumbai

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

ITA 2590/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017
Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

DCIT, New Delhi vs. M/S Gen X Commodities (P) Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 3562/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Jan 2023AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132Section 14ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3562/Del/2016 : Asstt. Year : 2012-13 DCIT, Vs Gen X commodities P Ltd, Central circle-29, FA-45, Shivaji Enclave, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACA2303H Assessee by : Sh. Ved Jain, Adv. & Ms. Supriya Mehta, CA Revenue by : Sh. P. Praveen Sidharth, CIT DR Date of Hearing: 26.10.2022 Date of Pronouncement: 03.01.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal filed by the revenue against the order of the ld CIT(A)-…

ACIT, Circle- 29(1), New Delhi vs. Krishak Bharati Cooperative Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 7242/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Nov 2022AY 2014-15

Bench: Sh. N. K. Choudharydr. B. R. R. Kumarita No. 6364/Del/2018 : Asstt. Year : 2013-14 Ita No. 6365/Del/2018 : Asstt. Year : 2014-15 M/S Krishak Bharati Cooperative Ltd., Vs Acit, A-60, Kailash Colony, Circle-30(1), New Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaak0203G Ita No. 7241/Del/2018 : Asstt. Year : 2013-14 Ita No. 7242/Del/2018 : Asstt. Year : 2014-15 Acit, Vs M/S Krishak Bharati Cooperative Ltd., Circle-29(1), A-60, Kailash Colony, New Delhi-110002 New Delhi-110048 (Appellant) (Respondent) Pan No. Aaaak0203G Assessee By : Sh. K.V.S.R. Krishna, Ca & Sh. Aman Goel, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr & Sh. Ravi Kant Choudhary, Sr. Dr Date Of Hearing: 01.09.2022 Date Of Pronouncement: 14.11.2022

For Appellant: Sh. K.V.S.R. Krishna, CA &For Respondent: Ms. Sapna Bhatia, CIT DR &
Section 143(3)Section 14ASection 90

…n record that the assessee claimed no exempt income and hence, placing reliance on the judgments in the case of PCIT Vs. IL&FS Energy Development Pvt. Ltd. 399 ITR 483 (Del.), Chem Investment Ltd. Vs. CIT 378 ITR 33 (Del.), PCIT Vs Kohinoor Projects Pvt. Ltd. 121 Taxmann.com 177, CIT Vs. ESSAR Teleholdings Ltd. (2018) 3 SCC 253 and CIT Vs. Oil Industry Development Board (SLP) (Civil) No. 2755/2019 dated 08.02.2019, we hold that no disallowance is called for. ITA Nos. 6364 & 6365/Del/2018 Krishak Bharati Cooperative Ltd. Assessee’s Appeal ITA No. 6364/Del/2018 : A.Y. 2012-13 ITA No. 6365/Del/2018 : A.Y. 2013-14…

ACIT, Circle- 29(1), New Delhi vs. Krishak Bharati Cooperative Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 7241/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Nov 2022AY 2013-14

Bench: Sh. N. K. Choudharydr. B. R. R. Kumarita No. 6364/Del/2018 : Asstt. Year : 2013-14 Ita No. 6365/Del/2018 : Asstt. Year : 2014-15 M/S Krishak Bharati Cooperative Ltd., Vs Acit, A-60, Kailash Colony, Circle-30(1), New Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaak0203G Ita No. 7241/Del/2018 : Asstt. Year : 2013-14 Ita No. 7242/Del/2018 : Asstt. Year : 2014-15 Acit, Vs M/S Krishak Bharati Cooperative Ltd., Circle-29(1), A-60, Kailash Colony, New Delhi-110002 New Delhi-110048 (Appellant) (Respondent) Pan No. Aaaak0203G Assessee By : Sh. K.V.S.R. Krishna, Ca & Sh. Aman Goel, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr & Sh. Ravi Kant Choudhary, Sr. Dr Date Of Hearing: 01.09.2022 Date Of Pronouncement: 14.11.2022

For Appellant: Sh. K.V.S.R. Krishna, CA &For Respondent: Ms. Sapna Bhatia, CIT DR &
Section 143(3)Section 14ASection 90

…n record that the assessee claimed no exempt income and hence, placing reliance on the judgments in the case of PCIT Vs. IL&FS Energy Development Pvt. Ltd. 399 ITR 483 (Del.), Chem Investment Ltd. Vs. CIT 378 ITR 33 (Del.), PCIT Vs Kohinoor Projects Pvt. Ltd. 121 Taxmann.com 177, CIT Vs. ESSAR Teleholdings Ltd. (2018) 3 SCC 253 and CIT Vs. Oil Industry Development Board (SLP) (Civil) No. 2755/2019 dated 08.02.2019, we hold that no disallowance is called for. ITA Nos. 6364 & 6365/Del/2018 Krishak Bharati Cooperative Ltd. Assessee’s Appeal ITA No. 6364/Del/2018 : A.Y. 2012-13 ITA No. 6365/Del/2018 : A.Y. 2013-14…

Krishak Bharati Cooperative Ltd., New Delhi vs. ACIT, Circle- 30(1), New Delhi

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 6365/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Nov 2022AY 2014-15

Bench: Sh. N. K. Choudharydr. B. R. R. Kumarita No. 6364/Del/2018 : Asstt. Year : 2013-14 Ita No. 6365/Del/2018 : Asstt. Year : 2014-15 M/S Krishak Bharati Cooperative Ltd., Vs Acit, A-60, Kailash Colony, Circle-30(1), New Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaak0203G Ita No. 7241/Del/2018 : Asstt. Year : 2013-14 Ita No. 7242/Del/2018 : Asstt. Year : 2014-15 Acit, Vs M/S Krishak Bharati Cooperative Ltd., Circle-29(1), A-60, Kailash Colony, New Delhi-110002 New Delhi-110048 (Appellant) (Respondent) Pan No. Aaaak0203G Assessee By : Sh. K.V.S.R. Krishna, Ca & Sh. Aman Goel, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr & Sh. Ravi Kant Choudhary, Sr. Dr Date Of Hearing: 01.09.2022 Date Of Pronouncement: 14.11.2022

For Appellant: Sh. K.V.S.R. Krishna, CA &For Respondent: Ms. Sapna Bhatia, CIT DR &
Section 143(3)Section 14ASection 90

…n record that the assessee claimed no exempt income and hence, placing reliance on the judgments in the case of PCIT Vs. IL&FS Energy Development Pvt. Ltd. 399 ITR 483 (Del.), Chem Investment Ltd. Vs. CIT 378 ITR 33 (Del.), PCIT Vs Kohinoor Projects Pvt. Ltd. 121 Taxmann.com 177, CIT Vs. ESSAR Teleholdings Ltd. (2018) 3 SCC 253 and CIT Vs. Oil Industry Development Board (SLP) (Civil) No. 2755/2019 dated 08.02.2019, we hold that no disallowance is called for. ITA Nos. 6364 & 6365/Del/2018 Krishak Bharati Cooperative Ltd. Assessee’s Appeal ITA No. 6364/Del/2018 : A.Y. 2012-13 ITA No. 6365/Del/2018 : A.Y. 2013-14…

Krishak Bharati Cooperative Ltd., New Delhi vs. ACIT, Circle- 30(1), New Delhi

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 6364/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Nov 2022AY 2013-14

Bench: Sh. N. K. Choudharydr. B. R. R. Kumarita No. 6364/Del/2018 : Asstt. Year : 2013-14 Ita No. 6365/Del/2018 : Asstt. Year : 2014-15 M/S Krishak Bharati Cooperative Ltd., Vs Acit, A-60, Kailash Colony, Circle-30(1), New Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaak0203G Ita No. 7241/Del/2018 : Asstt. Year : 2013-14 Ita No. 7242/Del/2018 : Asstt. Year : 2014-15 Acit, Vs M/S Krishak Bharati Cooperative Ltd., Circle-29(1), A-60, Kailash Colony, New Delhi-110002 New Delhi-110048 (Appellant) (Respondent) Pan No. Aaaak0203G Assessee By : Sh. K.V.S.R. Krishna, Ca & Sh. Aman Goel, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr & Sh. Ravi Kant Choudhary, Sr. Dr Date Of Hearing: 01.09.2022 Date Of Pronouncement: 14.11.2022

For Appellant: Sh. K.V.S.R. Krishna, CA &For Respondent: Ms. Sapna Bhatia, CIT DR &
Section 143(3)Section 14ASection 90

…n record that the assessee claimed no exempt income and hence, placing reliance on the judgments in the case of PCIT Vs. IL&FS Energy Development Pvt. Ltd. 399 ITR 483 (Del.), Chem Investment Ltd. Vs. CIT 378 ITR 33 (Del.), PCIT Vs Kohinoor Projects Pvt. Ltd. 121 Taxmann.com 177, CIT Vs. ESSAR Teleholdings Ltd. (2018) 3 SCC 253 and CIT Vs. Oil Industry Development Board (SLP) (Civil) No. 2755/2019 dated 08.02.2019, we hold that no disallowance is called for. ITA Nos. 6364 & 6365/Del/2018 Krishak Bharati Cooperative Ltd. Assessee’s Appeal ITA No. 6364/Del/2018 : A.Y. 2012-13 ITA No. 6365/Del/2018 : A.Y. 2013-14…

Shree Garuda Plant Products Ltd, Nashik vs. Income-Tax Officer, Ward - 1 (2), Nashik

ITA 492/PUN/2019[2015-16]Status: DisposedITAT Pune14 Oct 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.492/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional Midc Area, Ambad, Nashik. Pan: Aaacg 0563 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishint Gandhi – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 14/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nashik For The Assessment Year 2015-16, Dated 19.02.2019, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 26.12.2017. The Assessee Has Raised The Following Grounds Of Appeal: “1.In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) - 1, Nashik ["The Cit (A)" For Short] Erred In Confirming The Order Of The Learned Income Tax Officer - 1 (2), Nashik, ["The Ao" For Short] Which Was Passed In Violation Of Principles Of Natural Justice Without Affording A Proper Opportunity Of Being Heard To The Appellant. 2. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming The Action Of The Ao In Invoking Section 14A R.W.R. 8D Of The Act, Whereby A Disallowance Of Rs.12,81,831/- Was Made In The Hands Of The Appellant.

Section 115JSection 143(3)Section 14ASection 2Section 2(22)(e)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.492/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional MIDC Area, Ambad, Nashik. PAN: AAACG 0563 H Appellant/ Assessee Respondent / Revenue Assessee by Shri Nishint Gandhi – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 14/10/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal file…

ACIT -15(1) (2), Mumbai vs. Haware Construction Pvt. Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 833/MUM/2022[2014-15]Status: DisposedITAT Mumbai06 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyalacit-15(1)(2), Aayakar Bhavan, M.K. Road, Mumbai-400020. ...... Appellant Vs. Haware Constructions Pvt. Ltd. 413-416, Vardhaman Market, Sector-17, Vashi, Navi Mumbai-400705. Pan: Aabch3858F ..... Respondent Appellant By : Sh. Tejinder Pal Singh, Sr. Dr Respondent By : Sh. Devendra Jain, Adv. Date Of Hearing : 11/07/2022 Date Of Pronouncement : 06/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Revenue Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As [‘Nfac’] Dated 24.11.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter

For Appellant: Sh. Tejinder Pal Singh, Sr. DRFor Respondent: Sh. Devendra Jain, Adv
Section 14ASection 22Section 23Section 24bSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ACIT-15(1)(2), Aayakar Bhavan, M.K. Road, Mumbai-400020. ...... Appellant Vs. Haware Constructions Pvt. Ltd. 413-416, Vardhaman Market, Sector-17, Vashi, Navi Mumbai-400705. PAN: AABCH3858F ..... Respondent Appellant by : Sh. Tejinder Pal Singh, Sr. DR Respondent by : Sh. Devendra Jain, Adv. Date of hearing : 11/07/2022 Date of pronouncement : 06/10/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the Revenue is directed against the order of National Faceless Appeal Cen…

Joint Commissioner of Income-Tax, (OSD), Circle -1, Solapur vs. M/S. Lokmangal Sugar Ethenol and Co-Generation Industries Ltd, Solapur

ITA 1036/PUN/2018[2014-15]Status: DisposedITAT Pune30 Jun 2022AY 2014-15
For Appellant: Shri Krishna V. GujarathiFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1035 & 1036/PUN/2018 with Cross Objections in C.O. No. 07 and 08/PUN/2022 A.Y. 2013-14 & 2014-15 The Jt. C.I.T. (OSD) Cir.1 Solapur Appellant Vs. M/s. Lokmangal Sugar Ethenol & Co- Generation Industries Ltd. 8536-A/11, Lokmangal House, Murarji Peth, Near Old Poona Naka, Respondent Solapur – 413 001 (cross objector) PAN; AACL 9193 J Assessee by : Shri Krishna V. Gujarathi Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These…

Joint Commissioner of Income-Tax, (OSD), Circle -1, Solapur vs. M/S. Lokmangal Sugar Ethenol and Co-Generation Industries Ltd, Solapur

ITA 1035/PUN/2018[2013-14]Status: DisposedITAT Pune30 Jun 2022AY 2013-14
For Appellant: Shri Krishna V. GujarathiFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1035 & 1036/PUN/2018 with Cross Objections in C.O. No. 07 and 08/PUN/2022 A.Y. 2013-14 & 2014-15 The Jt. C.I.T. (OSD) Cir.1 Solapur Appellant Vs. M/s. Lokmangal Sugar Ethenol & Co- Generation Industries Ltd. 8536-A/11, Lokmangal House, Murarji Peth, Near Old Poona Naka, Respondent Solapur – 413 001 (cross objector) PAN; AACL 9193 J Assessee by : Shri Krishna V. Gujarathi Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 30-06-2022 ORDER PER S.S. GODARA, JM : These…

ACIT- CC - 4(2), Mumbai vs. K.Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2527/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Jun 2022AY 2017-18

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2526/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Jun 2022AY 2018-19

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT-CC -4(2), Mumbai vs. K . Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2525/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Jun 2022AY 2013-14

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…