What is Prashant Projects Ltd. v. DCIT authority for?

The ITAT held that while a liberal approach may be adopted for condoning delay in filing appeals, this does not permit filing appeals disregarding statutory time limits. Gross negligence, deliberate inaction, or lack of bona fide on the part of the assessee can be grounds for dismissing an appeal filed after the prescribed period.

How many judgments cite Prashant Projects Ltd. v. DCIT?

53 judgments on BharatTax cite Prashant Projects Ltd. v. DCIT (37 Taxmann.com 137), spanning 2017 to 2026.

Which sections of the Income Tax Act does Prashant Projects Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 142(1), Section 249(3), Section 143(3), Section 147, Section 148, Section 139(1).

Prashant Projects Ltd. v. DCIT (37 Taxmann.com 137)

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2079/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

…ITA Nos 2050 and 2079 of 2025 Paranjyothi Thota आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad श्री धिजय पाल राि, उपाध्‍यक्ष एिं श्री मंजुनाथ जी, लेखा सदस्‍य के समक्ष । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. CIT Hyderabad Circle 5(1) PAN:AJQPT7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Advocate C. Anurag रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, Sr. DR सुिवधई की…

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2050/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

…ITA Nos 2050 and 2079 of 2025 Paranjyothi Thota आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad श्री धिजय पाल राि, उपाध्‍यक्ष एिं श्री मंजुनाथ जी, लेखा सदस्‍य के समक्ष । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. CIT Hyderabad Circle 5(1) PAN:AJQPT7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Advocate C. Anurag रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, Sr. DR सुिवधई की…

M/S B.N. DUTTA,JAMSHEDPUR vs. DCIT, CIR. 2, DURGAPUR

The appeal of the assessee is allowed for statistical purposes

ITA 705/KOL/2024[2011-12]Status: DisposedITAT Kolkata17 Dec 2025AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.705/Kol/2024 Assessment Year: 2011-12 M/S B. N. Dutta ….…………………………………………………..………….……Appellant Head Office: 518, G Road, Sonari West Layout, Jamshedpur, Jharkhand – 831011. [Pan: Aadfb0648J] Vs. Dcit, Circle-2, Durgapur……..……....….….. ……………….........……...…..…..Respondent Appearances By: Shri D. Khasnobis, Ca & None Appeared On Behalf Of The Appellant. Shri H. Robindro Singh, Addl. Cit - Dr & None Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2025 & December 17, 2025 Date Of Pronouncing The Order : December 17, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 13.02.2024 Of The Commissioner Of Income Tax (Appeals), Indore [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is Partnership Firm & Engaged In The Business Of Civil Construction & Maintenance Of Civil Structures Inside Stell Plants. For The Assessment Year 2011-12, The Assessee Filed Its Return On 30.09.2011 By Declaring Total Income Of Rs.36,58,080/- & Total Tax & Cess Liability Of Rs.11,30,347/- Was Discharged In Full Resulting In A Refund Of Rs.12,520/-. The Return Of The Assessee Was Processed By The Cpc U/S 143(1) Of The Act On 27.01.2012. The Assessee Did Not Receive Any Information From The Cpc Either Directly By Way Of Service Of Physical Copy Of The Same Or From The Then Authorised Representative Namely Mr. S. N. Gupta. Due To Non-Receipt Of

Section 143(1)Section 249(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.705/Kol/2024 Assessment Year: 2011-12 M/s B. N. Dutta ….…………………………………………………..………….……Appellant Head Office: 518, G Road, Sonari West Layout, Jamshedpur, Jharkhand – 831011. [PAN: AADFB0648J] vs. DCIT, Circle-2, Durgapur……..……....….….. ……………….........……...…..…..Respondent Appearances by: Shri D. Khasnobis, CA, & None appeared on behalf of the appellant. Shri H. Robindro Singh, Addl. CIT - DR, & None appeared on behalf of the Re…

FUSION GRANITO PRIVATE LIMITED,MORBI vs. THE PR. COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed for statistical purposes, in above terms

ITA 190/RJT/2023[2018-19]Status: DisposedITAT Rajkot10 Sept 2025AY 2018-19

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.190/Rjt/2023 (िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Fusion Granito Pvt. Ltd. बनाम/ Principal Commissioner Of Income Revenue Survey No.555/P1/91, Tax-1, Vs. Nr. Khokhra Hanuman Temple, 2Nd Jetpar Road, Morbi-363641 Rajkot, Floor, “Aayakar Bhawan”, Race Course Ring Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcf 0696 B (अपीलाथ"/Appellant) (""थ" /Respondent) अपीलाथ" ओर से/ Appellant By Shri Bandish Soparkar, Ar ""थ" की ओर से/Respondent By Shri Praveen Verma, Cit Dr सुनवाई की तारीख/Date Of Hearing 24/06/2025 घोषणा की तारीख /Date Of Pronouncement 10/09/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini, A.M By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Principal Commissioner Of Income Tax - 1, Rajkot [In Short ‘Ld. Pcit’], Dated 27.03.2023, Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As The ‘Act’] For The Assessment Year (Ay) 2018-19. 2. Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: “1. The Revision Order U/S 263 Of The Act Dated 28.03.2023 Is Bad In Law. 2. The Hon’Ble Pr. Cit-1, Rajkot Has Erred In Law As Well As On Facts In Completing The Revision Proceedings U/S 263 Of The Act Hurriedly In Short Span Of Time Fusion Granito Pvt. Ltd.

Section 143(3)Section 263Section 68

…ITA No.190/RJT/2023 Fusion Granito Pvt. Ltd. आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. A. L. SAINI, AM & SHRI DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No.190/RJT/2023 (िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Fusion Granito Pvt. Ltd. बनाम/ Principal Commissioner of Income Revenue Survey No.555/P1/91, Tax-1, Vs. Nr. Khokhra Hanuman Temple, 2nd Jetpar Road, Morbi-363641 Rajkot, Floor, “Aayakar Bhawan”, Race Course Ring Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCF 0696 B (अपीलाथ"/Appellant) (""थ" /Respondent) अपीलाथ…

NITESH KEKRE,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result appeal of the assessee is hereby allowed for statistical purposes

ITA 860/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Aug 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Navaneeth N Kini, CAFor Respondent: Shri Subramanian S, JCIT (DR)

Section 143(1)Section 154Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Nitesh Kekre, Vs. The Dy. Commissioner of D 401, DNR Reflection Outer Ring Road, Income Tax, Circle – 3(3)(1), 833/33, Ibbalur, Bellandur S.O., Bengaluru. Bellandur, Bengaluru – 560 103. . PAN – AFMPK 8124 N APPELLANT RESPONDENT Assessee by : Shri Navaneeth N Kini, CA Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 23.06.2025 Date of Pronouncement : 26.08.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed b…

HUGHES COMTEL PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-11(1), DELHI

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 3651/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 115JSection 139(1)Section 143(1)Section 154Section 40ASection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3651 /Del./2024, A.Y. 2017-18 HCIL Comtel Pvt. Ltd. Dy. Commissioner of 1, Shivji Marg Western Greens Income Tax, Circle -11(1) N.H.-08, Gurgaon Road Vs. New Delhi South West Delhi PAN: AACCH0293H (Appellant) (Respondent) Appellant by Sh. Tavish Verma, Advocate Respondent by Shri Om Prakash, Sr. DR Date of Hearing 28/07/2025 Date of Pronouncement 28/07/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal for the Assessment Year (‘AY’) 2017-18…

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

ITA 2761/PUN/2024[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR

Section 143(2)Section 143(3)Section 14ASection 249(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2012-13 Prasanna Sadashiv Shete DCIT, Circle 10, Pune 56/8, D-II, MIDC Shete Industries, Vs. Chinchwad, Pune – 411019 PAN: ADBPS4462Q (Appellant) (Respondent) Assessee by : Shri Suhas Bora Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 27-03-2025 Date of pronouncement : 29-05-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 22.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating to ass…

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

ITA 1535/JPR/2024[2019-20]Status: DisposedITAT Jaipur17 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

For Appellant: Shri Himanshu Goyal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 1535/JPR/2024 fu/kZkj.ko"kZ@Assessment Year: 2019-20 Hariram Hospital cuke The Pr.CIT Vs. Bye Pass Road Hariram Hospital (Central ) Bhiwadi, Alwar – 310 019 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAFFH 5746 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Himanshu Goyal, CA jktLo dh vksjls@Revenue…

WAKEEL AHAMAD,BAREILLY vs. INCOME TAX OFFICER-2(3), BAREILLY

In the result, the appeal of the assessee is dismissed

ITA 696/LKW/2024[2010-11]Status: HeardITAT Lucknow13 Mar 2025AY 2010-11

Bench: Shri Anadee Nath Misshraassessment Year: 2010-11 Mr Wakeel Ahamad Income Tax Officer-2(3) V. Sheeshgarh, Meerganj, Bareilly, Aayakar Bhawan, C.R. Uttar Pradesh-243505. Building, Kamla Nehru Marg, Civil Lines, Bareilly, (Up)-243001. Pan:Ajcpa9737B (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

For Appellant: None (Adj. Application filed)For Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 142(1)Section 144Section 147Section 148Section 195Section 248Section 249(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Mr Wakeel Ahamad Income Tax Officer-2(3) v. Sheeshgarh, Meerganj, Bareilly, Aayakar Bhawan, C.R. Uttar Pradesh-243505. Building, Kamla Nehru Marg, Civil Lines, Bareilly, (UP)-243001. PAN:AJCPA9737B (Appellant) (Respondent) Appellant by: None (Adj. Application filed) Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) […

SHRI OM PARSHAVNATH DEVELOPERS PVT. LTD.,, DURG,DURG vs. ACIT-1(1), BHILAI, DURG

In the result, appeal filed by the assessee company is allowed for statistical purposes in terms of the aforesaid observations

ITA 23/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2025AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 23/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 Pan: Aamcs7665N

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 23/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 PAN: AAMCS7665N .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 11.02.2025 घोषण…

THE KANTHALLORE SERVICE CO-OPERATIVE BANK LTD,IDUKKI vs. ITO , WARD-1 & TPS, THODUPUZHA

In the result, the appeal is allowed for statistical purposes

ITA 552/COCH/2024[2019-20]Status: DisposedITAT Cochin18 Nov 2024AY 2019-20

Bench: Shri Inturi Rama Raokanthallor Service Co-Op. The Income Tax Officer Bank Ltd. Ward - 1 &Tps Navnit Building Vs. Thodupuzha Kanthaloor P.O., Idukki 685620 [Pan: Aacak3476H] (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 143(1)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member Kanthallor Service Co-op. The Income Tax Officer Bank Ltd. Ward - 1 &TPS Navnit Building vs. Thodupuzha Kanthaloor P.O., Idukki 685620 [PAN: AACAK3476H] (Appellant) (Respondent) Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 29.10.2024 Date of Pronouncement: 18.11.2024 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 06.01.2023 for Assessment Year (AY) 2019-20. 2. Brief fac…

RAVI PLANT BIOTECHNOLOGIES LTD.,VADODARA vs. THE ADDL. CIT, TDS, VADODARA

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1199/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 133ASection 201Section 201(1)Section 271C

…ITA No.1199/Ahd/2024 Assessment Year: 2016-17 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Ravi Plant Biotechnologies Ltd. Addl. Commissioner of Income Survey No.2/1, Tax, TDS, Baska Tajpura Road, Vadodara. Halol, Vs. Vadodara – 389 350. (Gujarat). [PAN – AACCR 8288A] (Appellant) (Respondent) Assessee by Shri Naman Desai, AR Revenue by Shri Rohit Aasudani, Sr. DR Date of Hearing 05.09.2024 Date of Pronouncement 26.09.2024 O R D E R PER SUCHITRA KAMBLE, J…

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, both the appeal of the assessee are allowed for

ITA 185/JPR/2022[2009-10]Status: DisposedITAT Jaipur05 Jun 2024AY 2009-10

For Respondent: Sh. Vedant Agrawal (CA)

Section 144Section 147Section 148Section 253Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos. 184 & 185/JP/2022 निर्धारण वर्ष / Assessment Years : 2009-10 Gobind Chhangomal Sajnani Plot No. 159 Kanwar Nagar, Jaipur Vs. बनाम Income Tax Officer Ward-1(1), Jaipur/ Income Tax Officer, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BXBPS 3852 Η अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: राजस्…

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1),JAIPUR

In the result, both the appeal of the assessee are allowed for

ITA 184/JPR/2022[2009-10]Status: DisposedITAT Jaipur05 Jun 2024AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 144Section 147Section 148Section 253Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 184 & 185/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Gobind Chhangomal Sajnani Income Tax Officer Vs. Plot No. 159 Kanwar Nagar, Ward-1(1), Jaipur/ Jaipur Income Tax Officer, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BXBPS 3852 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vedant A…

TAMILNADU GRAMA BANK, ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1040/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

TAMIL NADU GRAMA BANK, ULUNDUEPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1039/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1038/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1037/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1036/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1035/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Prashant Projects Ltd. v. DCIT

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Issues it is cited on

Judgments citing Prashant Projects Ltd. v. DCIT

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

M/S B.N. DUTTA,JAMSHEDPUR vs. DCIT, CIR. 2, DURGAPUR

FUSION GRANITO PRIVATE LIMITED,MORBI vs. THE PR. COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

NITESH KEKRE,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

HUGHES COMTEL PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-11(1), DELHI

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

WAKEEL AHAMAD,BAREILLY vs. INCOME TAX OFFICER-2(3), BAREILLY

SHRI OM PARSHAVNATH DEVELOPERS PVT. LTD.,, DURG,DURG vs. ACIT-1(1), BHILAI, DURG

THE KANTHALLORE SERVICE CO-OPERATIVE BANK LTD,IDUKKI vs. ITO , WARD-1 & TPS, THODUPUZHA

RAVI PLANT BIOTECHNOLOGIES LTD.,VADODARA vs. THE ADDL. CIT, TDS, VADODARA

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1),JAIPUR

TAMILNADU GRAMA BANK, ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

TAMIL NADU GRAMA BANK, ULUNDUEPET,- vs. DCIT,CPC,TDS, GAZIABAD

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD