Principal Commissioner of Income Tax, Exemption v. Tata Medical Centre Trust

154 Taxmann.com 600High Court2023#19364 most cited

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

Issues it is cited on

section 292b section 292 section 29 final assessment order draft assessment order section 263 section 26 section 11 prescribed person india business

Judgments citing Principal Commissioner of Income Tax, Exemption v. Tata Medical Centre Trust

ARUN KUMAR MITTAL,DELHI vs. ACIT, CENTRAL CIRCLE-31, DELHI

In the result, appeal is allowed as indicated above

ITA 2970/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Dec 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2019-20

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Sh. Zafarul Haque Tanweer, CIT-DR

Section 127Section 143(2)Section 143(3)Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Arun Kumar Mittal, C-65, Versus ACIT, Central Circle-31, Milansar Apartment, Plot No. 2, Delhi. Sector-14, Rohini, Delhi. PAN: AADPM6382J (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate Sh. Shrey Jain, Advocate Revenue by : Sh. Zafarul Haque Tanweer, CIT-DR Date of hearing : 20.12.2023 Date of pronouncement: 20.12.2023 ORDER This is an appeal by the assessee against order dated 30.11.2022 of learned Commissioner of Income-…

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S. RCC INSTITUTE OF TECHNOLOGY,CIT CAMPUS(OLD),CANAL SOUTH ROAD,BELIAGHATA,KOLKATA

The appeal is dismissed

ITAT/250/2023HC Calcutta13 Dec 2023

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 13Th December, 2023 Appearance : Ms. Smita Das De, Adv. …For Appellant Mr. Avra Mazumder, Adv. …For Respondent. The Court : - This Appeal Filed By The Revenue Under Section 260A Of Th Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 9.6.2023 Passed By The Income Tax Appellate Tribunal A Bench, Kolkata (The Tribunal) In Ma No.16/Kol/2013 Arising Out Of Itat No. 108//Kol/2022 For The Assessment Year 2016-17. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration. A) Whether On The Facts & In The Circumstances Of The Case The Tribunal Was Justified In Law To Quash The Order Passed Under Section 263 Of The Said Act On The Ground Of Not Mentioning Any Din Despite The Fact That The Din For The Said Order Was Duly Generated & Communicated To The Assessee Through Intimation Letter Along With The Said Order.

Section 260ASection 263

…OD 7 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/250/2023 IA NO: GA/1/2023 COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA VS M/S. RCC INSTITUTE OF TECHNOLOGY,CIT CAMPUS(OLD),CANAL SOUTH ROAD, BELIAGHATA, KOLKATA BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 13th December, 2023 Appearance : Ms. Smita Das De, Adv. …for appellant Mr. Avra Mazumder, Adv. …for respondent. The Court : - This appeal filed by the revenue under Section 260A of th Income Tax Act, 1961 (the Act) is directed against the order dated 9.6.2023…

FINESSE INTERNATIONAL DESIGN PVT LTD,NEW DELHI vs. DCIT, CC-14, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1298/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Dec 2023AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usfinesse International Design Vs. Dcit Pvt. Ltd. Cc-14 D-58, Ground Floor, New Delhi Defense Colony, New Delhi – 110 024

Section 115BSection 153ASection 153DSection 156Section 250Section 250(6)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER Finesse International Design Vs. DCIT Pvt. Ltd. CC-14 D-58, Ground Floor, New Delhi Defense Colony, New Delhi – 110 024 PAN No. AABCF 1335 M (APPELLANT) (RESPONDENT) Assessee by Shri Ashwani Kumar, C.A. and Shri Aditya Kumar, C.A. Revenue by Ms. Nimisha Singh, CIT-D.R. Date of hearing: 19.09.2023 Date of Pronouncement: 13.12.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the first appellate order of…

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Commins Technologies India ACIT, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) PAN: AABCT2018B Assessee by Shri Ketan Ved & Pinkesh Vakharia ARs Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 29.11.2023 Date of Pronouncement 30.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against assessment order dated 15.10.2019 passed u/s 1…