Premier Irrigation Adritec (P.) Ltd. v. ACIT

146 Taxmann.com 389Income Tax Appellate Tribunal2023#7834 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139(1)Section 143(1)Section 143(1)(a)(ii)Section 143(1)(a)(iv)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37

Issues it is cited on

section 2(c)section 36(1)(v)section 143(1)(a)(iv)section 40(a)(ii)section 36(1)(iv)section 2(24)(x)section 2(24)assistant directorsection 156section 36(1)(va)section 43bsection 201(1a)

Judgments citing Premier Irrigation Adritec (P.) Ltd. v. ACIT

M/S. INLAND TEEVRA PVT. LTD.,KOLKATA vs. PCIT, CENTRAL - 2, KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1027/KOL/2024[2020-2021]Status: DisposedITAT Kolkata03 Feb 2025AY 2020-2021

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 153ASection 153DSection 263Section 37

…आयकर अपीलीय अिधकरण कोलकाता 'B' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA "ी संजय गग", "ाियक सद" एवं "ी संजय अव"थी, लेखा सद" के सम" Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1027/KOL/2024 Assessment Year: 2020-21 M/s. Inland Teevra Pvt. Ltd. ………. Appellant 26, Stand Road, 2nd Floor, Kolkaeta-700001. (PAN: AAECI8919H) Vs. DCIT, Central Circle-3(2), Kolkata ......... Respondent Appearances: Appellant represented by : Shri Rakesh Jain, AR Respondent represented by : Shri P. N. Barnwal, CIT, DR Date of concluding the hearing : 16…

KEVENTER AGRO LTD.,KOLKATA vs. DCIT, CIR. 4(1), KOLKATA

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

ITA 777/KOL/2024[23016-17]Status: DisposedITAT Kolkata20 Nov 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

Section 250Section 32Section 43B

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘C’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.776 & 777/Kol/2024 Assessment Years: 2013-14 & 2016-17 Keventer Agro Limited ….... Appellant (Successor Company of Metro Dairy Ltd.) ‘Keveter’, 34/1, Diamond Harbour Road, Kolkata-700027. (PAN: AABCK1716D (PAN of Amalgamating Company : AABCM8352K) vs. DCIT,Circle-4(1), Kolkata. ........ Respondent Appearances by: Shri S. K. Tulsiyan, Advocate appeared on behalf of the appellant. Shri A. Kundu, CIT, DR, appeared on behalf…

KEVENTER AGRO LTD,KOLKATA vs. DCIT, CIR. 4(1), KOLKATA

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

ITA 776/KOL/2024[2013-14]Status: DisposedITAT Kolkata20 Nov 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

Section 250Section 32Section 43B

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘C’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.776 & 777/Kol/2024 Assessment Years: 2013-14 & 2016-17 Keventer Agro Limited ….... Appellant (Successor Company of Metro Dairy Ltd.) ‘Keveter’, 34/1, Diamond Harbour Road, Kolkata-700027. (PAN: AABCK1716D (PAN of Amalgamating Company : AABCM8352K) vs. DCIT,Circle-4(1), Kolkata. ........ Respondent Appearances by: Shri S. K. Tulsiyan, Advocate appeared on behalf of the appellant. Shri A. Kundu, CIT, DR, appeared on behalf…

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 422/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 144BSection 14ASection 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 37Section 37(1)

…cer does not meet the criteria of being erroneous or prejudicial to Revenue interests, thus failing to satisfy the twin conditions required to invoke section 263 of the Act. 6. In response, the Ld. DR placed reliance on the case of Premier Irrigation Adritec 146 Taxmann.com 389 (Kolkata Tribunal) and on the case of Expat Engineering India Limited 149 Taxmann.com 451 (Bangalore Tribunal) in support of the proposition that interest payment on delayed deposit of TDS is not an allowable expenditure. 7. We have heard the rival contentions and perused the material on record. We observe that in the case of Resolve Sal…

GULJEET SINGH SAROYA,GURUGRAM vs. ITO,WARD 1 (4), GURUGRAM

The appeal of the assessee is dismissed

ITA 1022/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Jul 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21

Section 143(1)Section 143(3)Section 154Section 2(24)Section 36(1)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs ITO, Guljeet Singh Saroya, B8/504, 5th Floor, * Ward 1(4), The Heartsong, Sector 108, Gurugram. Gurugram, Haryana - 122 006. PAN: ADIPS9101M (Appellant) (Respondent) Assessee by Shri Hemant Jain, Advocate Revenue by Shri Vivek Kumar Upadhyaya, Sr.DR 22.05.2024 Date of Hearing Date of Pronounce f .06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 07.02.2023 of the Commissio…

VPSSR FACILITIES ,DELHI vs. ITO,WARD-49(4), NEW DELHI

The appeal of the assessee is allowed for statistical purposes

ITA 3711/DEL/2023[2019-20]Status: DisposedITAT Delhi31 May 2024AY 2019-20

Bench: Cit(A) When Discussed The Same By Applying The Judgment Of Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit-1, In Civil Appeal No.2833 Of 2016 & Ors.

Section 143Section 143(1)Section 2(24)Section 2(24)(x)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER VPSSR Facilities Income Tax Officer 124, First Floor Vs. Ward-49(4) Jaina Tower-I New Delhi District Centre Janak Puri Delhi-110058 PAN-AAKFV8046K (Appellant) (Respondent) Assessee by Shri Manpreet Singh Kapoor, CA & Sh. Rajendra Singh Rathore, Adv. Department by Shri Amit Katoch, Sr. DR Date of Hearing 18/03/2024 Date of Pronouncement 31/05/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income…

M/S.G.S. ATWAL & CO.(ENGG)(P)LTD,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

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

ITA 1009/KOL/2023[2018-19]Status: DisposedITAT Kolkata29 Apr 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.1008 & 1009/KOL/2023 Assessment Years: 2017-18 & 2018-19 M/s. G. S. Atwal & Co. Deputy Commissioner of (Engg.) Pvt. Ltd. Income-tax, Circle-11(1), 4B, Little Russell Street, Vs. Kolkata. Kolkata-700071. (PAN: AABCG0816E) (Appellant) (Respondent) Present for: Appellant by : Shri Soumitra Choudhury, Advocate & Shri Pronabesh Sarkar, Advocate Respondent by : Shri B. K. Singh, JCIT, Sr. DR Date of Hearing : 22.04.2024 Date of Pronouncement : 29.04.2024 O R D E R PER RAKES…

M/S.G.S. ATWAL & CO.(ENGG) (P)LTD.,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

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

ITA 1008/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.1008 & 1009/KOL/2023 Assessment Years: 2017-18 & 2018-19 M/s. G. S. Atwal & Co. Deputy Commissioner of (Engg.) Pvt. Ltd. Income-tax, Circle-11(1), 4B, Little Russell Street, Vs. Kolkata. Kolkata-700071. (PAN: AABCG0816E) (Appellant) (Respondent) Present for: Appellant by : Shri Soumitra Choudhury, Advocate & Shri Pronabesh Sarkar, Advocate Respondent by : Shri B. K. Singh, JCIT, Sr. DR Date of Hearing : 22.04.2024 Date of Pronouncement : 29.04.2024 O R D E R PER RAKES…

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19
For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT
Section 143(1)Section 36(1)(va)

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं./ITA No. 649, 650/JP/2023 निर्धारणवर्ष / AssessmentYear : 2018-19 & 2019-20 Rajesh Motors (Cars) Private Ltd. बनाम The ITO A-1, Transport Nagar, Agra Road, Vs. Ward- 5 (1) Jaipur Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABCS 9710 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं./ITA No. 651/JP/2023 निर्धारणवर्ष / AssessmentYear : 20…

M/S. G.S. ATWAL & CO.(ENGG.) PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

Appeal is partly allowed to the extent that the assessee is entitled to the

ITA 96/KOL/2023[2016-2017]Status: DisposedITAT Kolkata08 Dec 2023AY 2016-2017

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.96/Kol/2023 (Assessment Year: 2016-17) M/S G.S. Atwal & Co.(Engg) Pvt. Ltd…………..........................……....Appellant 4B, Little Russel Street, Kolkata- 700071. [Pan: Aabcg0816E] Vs. Dcit, Circle-11(1), Kolkata...…...............................................…..…..... Respondent Appearances By: Shri Soumitra Choudhury, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 30, 2023 Date Of Pronouncing The Order : December 08, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.12.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts Of The Case, The Order Passed By The Ld. C.I.T.(A) On 28.12.2022 Is Completely Arbitrary, Unjustified & Illegal. 2. For That On The Facts & Circumstances Of The Case, The Ld. C.I.T.(A) Has Dittoed The Appellate Order For The Assessment Year 2015-2016 And

Section 139(1)Section 250Section 36(1)Section 37

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी "गर"श अ"वा लेखा सद"य के सम" , Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.96/Kol/2023 (Assessment Year: 2016-17) M/s G.S. Atwal & Co.(Engg) Pvt. Ltd…………..........................……....Appellant 4B, Little Russel Street, Kolkata- 700071. [PAN: AABCG0816E] vs. DCIT, Circle-11(1), Kolkata...…...............................................…..…..... Respondent Appearances by: Shri Soumitra Choudhury, AR, appeared on behalf of the appella…

SH. NAWAL KISHORE DANGAYACH,A-34-A, RAM NAGAR, SHASTRI NAGAR, JAIPUR vs. ACIT, CIRCLE-4, , JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 304/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Oct 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary ( Addl. CIT) a
Section 14ASection 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 304/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Sh. Nawal Kishore Dangayach ACIT, A-34-A, Ram Nagar, Shastri Vs. Circle-4, Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. INCOME TAX OFFICER, WARD- BHATAPARA, BHATAPARA

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

SANTOSH KUMAR NISHAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

The appeals of the assessee are dismissed in terms of my aforesaid observations

ITA 108/RPR/2023[2019-20]Status: DisposedITAT Raipur29 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 107 & 108/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) Pan : Agfpn5475R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…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 Nos. 107 & 108/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) PAN : AGFPN5475R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.05.2023 घोषणा…

SANTOSH KUMAR NISHAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

The appeals of the assessee are dismissed in terms of my aforesaid observations

ITA 107/RPR/2023[2018-19]Status: DisposedITAT Raipur29 May 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 107 & 108/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) Pan : Agfpn5475R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…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 Nos. 107 & 108/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) PAN : AGFPN5475R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.05.2023 घोषणा…