Pvt Ltd. v. ACIT

93 Taxmann.com 296High Court2018#1160 most cited

What is Pvt Ltd. v. ACIT authority for?

Approval granted by the Principal Chief Commissioner or Principal Commissioner under Section 151 for reassessment proceedings under Section 148 must reflect due application of mind. A mere endorsement of "approved" without reasons or reference to material is insufficient, as the approval serves as a safeguard and must be meaningful, not ritualistic or formal.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2022 to 2026.

Also referred to as

SBC Minerals Pvt Ltd v ACIT · Section 151 approval · Section 148 reassessment notice · mechanical approval · application of mind · PCCIT satisfaction · Chief Commissioner approval · reassessment sanction · reasons for approval · income escaping assessment

Also reported as

475 ITR 360

Sections most often in play

Section 148Section 147Section 151Section 143(3)Section 142(1)Section 148A(d)Section 133ASection 37(1)

Issues it is cited on

principal chief commissioner of income-taxsection 148bsection 133(a)section 40(3)section 141section 282a(1)section 135asection 80ia(13)section 65asection 194laapproval under section 151section 147(b)

Judgments citing Pvt Ltd. v. ACIT

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-1, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Suman Kishore, New Delhi vs. ITO, New Delhi

ITA 1434/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

Section 1Section 147Section 148Section 250Section 68

…ule is made absolute in the aforesaid terms, and the writ petition is disposed of accordingly. There shall be no order as to costs.” 15. Further, reliance placed in the judgement of Hon’ble Delhi High Court in the case of SBC Minerals Pvt.Ltd. vs ACIT [2025] 475 ITR 360 (Del.) wherein Hon’ble Delhi High Court has held as under:- 10. “Before considering the merits of the contentions of the parties, it would be apposite to examine the relevant legal framework. 11. Section 151 of the Act, as it stood prior to the substitution by Act 13 of 2001 is reproduced hereunder: "151. Sanction for issue of notice.-(1) No noti…

DCIT-1(2)1, Mumbai. vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result, all the three appeals filed by the revenue

ITA 4944/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain, Hon'Ble & Ms. Padmavathy S., Hon'Bleι.Τ.Α. No.4940/Mum/2024

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…. 80-IA(4) in this regard we rely upon the decision in the Adhunik Infrastructure ITA/1281/Kol/2015 (supra) and the same view was also adopted by the Coordinate Bench of the Tribunal in the case of Bhinmal Contractors Property & Land Developers P. Ltd. [2018] 93 Taxmann.com 296 (Mum.), even the recent decision of the Hon'ble Gujarat High Court in PCIT V/s. Montecarlo Ltd. [2024] 161 Taxmann.com 222 (Guj.) also supports the case of the assessee Construction 28. Thus we are of the view that the facts, nature of contracts, nature of works in the present years are ‘same 25 आयकर अपीलीय अधिकरण INCOMETAX APPELLATE TRIBU…

DCIT-1(2)1, Mumbai. vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4942/MUM/2024[2015-16]Status: DisposedITAT Mumbai14 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…2015 and the same view ame view was also adopted by the Coordinate was also adopted by the Coordinate Bench of the Tribunal in the the case case of of Bhinmal Contractors Property Contractors Property & Land Developers P. Ltd. & Land Developers P. Ltd. [2018] 93 Taxmann.com 296 (Mum.) [2018] 93 Taxmann.com 296 (Mum.), even t even the recent decision of the Hon'ble Gujarat High Court in PCIT V/s. decision of the Hon'ble Gujarat High Court in decision of the Hon'ble Gujarat High Court in Montecarlo Montecarlo Montecarlo Construction Construction Construction Ltd. Ltd. Ltd. [2024] [2024] [2024] 161 161 161 Taxmann.c…

DCIT-1(2)1, Mumbai vs. Patil Construction and Infrastructure Ltd, Mumbai

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

ITA 4940/MUM/2024[2014-15]Status: DisposedITAT Mumbai14 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

For Appellant: Mandar VaidyaFor Respondent: Shri Krishna Kumar, Sr. D/R
Section 801A

…2015 and the same view ame view was also adopted by the Coordinate was also adopted by the Coordinate Bench of the Tribunal in the the case case of of Bhinmal Contractors Property Contractors Property & Land Developers P. Ltd. & Land Developers P. Ltd. [2018] 93 Taxmann.com 296 (Mum.) [2018] 93 Taxmann.com 296 (Mum.), even t even the recent decision of the Hon'ble Gujarat High Court in PCIT V/s. decision of the Hon'ble Gujarat High Court in decision of the Hon'ble Gujarat High Court in Montecarlo Montecarlo Montecarlo Construction Construction Construction Ltd. Ltd. Ltd. [2024] [2024] [2024] 161 161 161 Taxmann.c…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…E Tyres P Ltd i) CIT vs.S Goyanka Line & Chemical Ltd (2015) 56 Taxmann.com 390 (MP) ii) CIT vs.S Goyanka Line & Chemical Ltd (2015) 64 Taxmann.com 313 (SC) iii) United Electrical Co (P) Ltd vs. CIT (2002) 258 ITR 317 iv) SBC Minerals (P) Ltd vs. ACIT (2024) 475 ITR 360 v) P Munirathnam Chetty and P Satyanarayana Chetty vs. Income Tax Officer (1975) 101 ITR 385 (AP). vi) Hon'ble Delhi High Court in the case of Pr. CIT vs. Pioneer Town Planners (P) Ltd in ITA No.91/2019 dated 20/02/2024 12. On the other hand, the learned DR has referred to the reasons given by the Pr. CIT (Central) for forwarding the proposal of…

Pr. Commissioner of Income Tax(Central)-2 vs. Nagar Dairy Pvt. Ltd

In the result, Appeal of the Revenue in ITA No

ITA - 320 / 2023HC Delhi18 Sept 2024
Section 131Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…ITA 320/2023 & Connected Matters Page 1 of 7 $~1 to 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 320/2023 PR. COMMISSIONER OF INCOME TAX(CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, JSC. versus NAGAR DAIRY PVT. LTD. .....Respondent Through: Mr. Vidhan Jain, Adv. 2 + ITA 326/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, JSC. versus NAGAR DAIRY PVT. LTD. .....Respondent Through: Mr. Vidhan J…

Deputy Commissioner of Income Tax, New Delhi vs. Yellow Sapphire International Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3467/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Aug 2024AY 2014-15

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: NoneFor Respondent: Sh. Amit Katoch, Sr. DR
Section 2(22)Section 2(22)(e)Section 212Section 56Section 56(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 3467/Del/2023 : Asstt. Year: 2014-15 DCIT, Vs Yellow Sapphire International Pvt. Ltd., New Delhi-110055 A-7, Upasana Apartment, 1 Hailey Road, Malviya Nagar, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. AAACY6066B Assessee by : None Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 31.07.2024 Date of Pronouncement: 29.08.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of ld. CIT(A)-…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2622/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2024AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2621/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Jan 2024AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd)., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2619/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Deputy Commissioner of Income Tax, Itarsi

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…