Rajeev Kumar Agarwal v. ACIT

149 ITD 363Income Tax Appellate Tribunal2014#1052 most cited

What is Rajeev Kumar Agarwal v. ACIT authority for?

Curative amendments, such as a proviso to Section 40(a)(ia) introduced to remove undue hardship, apply retrospectively even without specific legislative declaration, rectifying shortcomings and obviating unintended difficulties.

104

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

Rajeev Kumar Agarwal v. ACIT · retrospective effect · curative amendment · Section 40(a)(ia) · proviso to Section 40(a)(ia) · undue hardship · legislative amendment · prospective application · ITAT Agra · disallowance of expenditure · TDS default · 149 ITD 363

Also reported as

34 ITR (Trib) 479

Sections most often in play

Section 147Section 250Section 43CASection 50CSection 56(2)(vii)

Issues it is cited on

section 50(1)section 23(5)safe harboursection 50c(1)waiver of loansection 50c(2)section 211annual letting valuesection 43csection 43cacircle ratefull value of consideration

Judgments citing Rajeev Kumar Agarwal v. ACIT

Kimberly Clark Lever P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of the assessee stands allowed

ITA 2481/PUN/2012[2008-09]Status: DisposedITAT Pune22 Feb 2021AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sandeep Garg
Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…f second proviso to section 40(a)(ia) of the Act should be granted. The ld. Sr. Counsel also placed reliance on the following decisions in support of this contention :- (i) CIT vs. Ansal Landmark Township, 377 ITR 635; (ii) Rajeev Kumar Agarwal vs. Addl. CIT, 149 ITD 363; (iii) CIT vs. S.M. Anand, 422 ITR 209; (iv) PCIT vs. Perfect Circle India Pvt. Ltd., 104 CCH 8; (v) Calcutta Export Company, 93 taxman 51; (vi) G. Shankar vs. ACIT, 41 CCH 309; and, (vii) Vardhvinayak Township Development, 168 ITD 456. 15. On the other hand, the ld. CIT-DR submitted that the details of the expenditure were not filed before the A…

M/S. K.N. Diamond, Bilimora vs. The Asstt. Commissioner of Income Tax, Navsari Circle, Navsari

ITA 1788/AHD/2016[2012-13]Status: DisposedITAT Surat04 Feb 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 194JSection 40Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.1788/AHD/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/s K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [PAN: AADFK 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue by Smt. Anupama Singla – Sr.DR सुनवाई की तारीख/ Date of hearing: 20.0…

DCIT, New Delhi vs. M/S. Ackruti Safegaurd Systems Pvt. Ltd., Navi Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6173/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Dec 2020AY 2012-13

Bench: Sh. H. S. Sidhuand, Sh. Anil Chaturvedi(Through Video Conferencing) Dcit Vs. Ackruti Safeguard Systems Circle – 1(2), Pvt. Ltd., New Delhi – 110 002 D-89/3, Ttc Industrial Area, Midc, Turbhe, Navi Mumbai – 400 705 Pan No. Aacca 4087 E (Appellant) (Respondent) Assessee By -None- Revenue By Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 14/12/2020 Date Of Pronouncement: 17/12/2020 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 26.09.2016 Of The Commissioner Of Income Tax (A)-I, New Delhi Relating To Assessment Year 2012-13. 2. The Relevant Facts As Culled From The Material On Records Are As Under : Dcit Vs. Ackruti Safeguard Systems Pvt. Ltd. A.Y. 2012-13 2 3. Assessee Is A Company Stated To Be Engaged In The Business Of Manufacturing/ Trading / Exporting /Distributing Of All Kinds Of High Security Number Plates & Other Connecting Activities. Ao Has Noted That The Business Of The Assessee Had Not Commenced Till The End Of The Year Under Consideration. Assessee Filed Its Return Of Income For A.Y. 2012-13 On 29.09.2012 Showing Loss Of Rs.69,05,408/-. Subsequently, It Revised The Return Of Income On 29.03.2014 Declaring Loss Of Rs.1,88,21,050/-. The Case Was Selected For Scrutiny & Thereafter, Assessment Was Framed U/S 143(3) Vide Order Dated 30.03.2015 & The Total Loss Was Determined At Rs.35,61,712/-.

Section 139(4)Section 143(3)Section 194Section 40

…rder of AO, assessee carried the matter before the CIT(A). CIT(A) after relying on the decision of Hon’ble Delhi Tribunal in the case of ITO vs. Jaydeep Kumar Sharma 52 Taxmann.com 422 and the decision of ITAT Agra Bench in the case of Rajeev Agarwal vs. ACIT 149 ITD 363, noted that since the payee has paid tax/ included the interest income in its total income and has filed the return of income, no disallowance could be made in the hands of the assessee under the provision of Section 40(a)(ia) of the Act for failure to deduct tax at source. He also noted that the 2nd proviso to said section to be clarificatory in…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…s inserted by the Finance (No. 2) Act, 2004 – CIT vs. Ansal Land Mark Township (P) Ltd: 377 ITR 635 (Del) SSP P. Ltd. vs. ACIT: ITA No. 880/Del/2014 (Del Tri) Convergys India Services Pvt. Ltd vs. ACIT: ITA No. 5451 of 2011 (Del) Rajeev Kumar Agarwal vs ACIT:149 ITD 363 (Agra) Shri G.Shankar vs. ACIT: ITA No.1832/Bang/2013 (Bang) It is respectfully submitted, that the aforesaid analogy provided by the Courts in relation to the retrospective operation of the second proviso to section 40(a)(ia), clearly applies even in case of the amendment made vide Finance Act 2014, to restrict disallowance on account of non-ded…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…s inserted by the Finance (No. 2) Act, 2004 – CIT vs. Ansal Land Mark Township (P) Ltd: 377 ITR 635 (Del) SSP P. Ltd. vs. ACIT: ITA No. 880/Del/2014 (Del Tri) Convergys India Services Pvt. Ltd vs. ACIT: ITA No. 5451 of 2011 (Del) Rajeev Kumar Agarwal vs ACIT:149 ITD 363 (Agra) Shri G.Shankar vs. ACIT: ITA No.1832/Bang/2013 (Bang) It is respectfully submitted, that the aforesaid analogy provided by the Courts in relation to the retrospective operation of the second proviso to section 40(a)(ia), clearly applies even in case of the amendment made vide Finance Act 2014, to restrict disallowance on account of non-ded…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…s inserted by the Finance (No. 2) Act, 2004 – CIT vs. Ansal Land Mark Township (P) Ltd: 377 ITR 635 (Del) SSP P. Ltd. vs. ACIT: ITA No. 880/Del/2014 (Del Tri) Convergys India Services Pvt. Ltd vs. ACIT: ITA No. 5451 of 2011 (Del) Rajeev Kumar Agarwal vs ACIT:149 ITD 363 (Agra) Shri G.Shankar vs. ACIT: ITA No.1832/Bang/2013 (Bang) It is respectfully submitted, that the aforesaid analogy provided by the Courts in relation to the retrospective operation of the second proviso to section 40(a)(ia), clearly applies even in case of the amendment made vide Finance Act 2014, to restrict disallowance on account of non-ded…

Ramesh Govindbhai Patel, Ahmedabad vs. ITO, Ward-6(1)(3), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 64/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Dilip Kumar, Sr. D.R
Section 143(3)Section 50C

…from Hon’ble Delhi High Court’s judgment in the case of CIT Vs Ansal Landmark Township Pvt Ltd [(2015) 377 ITR 635 (Del)], wherein approving the reasoning adopted an order authored by me during my tenure at Agra bench [i..e Rajeev Kumar Agarwal Vs ACIT (2014) 149 ITD 363 (Agra)] which centred on the principle that when legislature is reasonable and compassionate enough to undo the undue hardship caused by the statute “such an amendment in law, in view of the well settled legal position to the effect that a curative amendment to avoid unintended consequences is to be treated as retrospective in nature even though…

Meghmani Organics Ltd., Ahmedabad vs. The DCIT., Cent.Circle-1(1), Ahmedabad

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

ITA 2204/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah ARFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 10BSection 143(3)Section 234ASection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2204/Ahd/2013 (Assessment Year: 2009-10) Meghmani Organics Limited Vs. DCIT Meghmani House, Shrinivas Society, Central Circle-1(1), Vikas Gruh Road, Ahmedabad-7 Ahmedabad PAN No. AAB CM0 644 E (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah AR Respondent by : Shri Vinod Tanwani, Sr. D.R. Date of Hearing 22.07.2020 Date of Pronouncement 28.07.2020 O R D E R PER Ms. MADHUMITA R…

Bharat Narshibhai Patel, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2(3), Rajkot-Gujarat

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 516/RJT/2015[2010-11]Status: DisposedITAT Rajkot02 Jun 2020AY 2010-11

Bench: Us.

For Appellant: Written SubmissionFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 143(3)Section 194ASection 271CSection 40Section 40(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmad, Accountant Member and Ms. Madhumita Roy, Judicial Member Assessment Year 2010-11 Bharat Narshibhai Patel, The ITO, Prop. M/s. Pushpam Ward-2(3), Creation, Sant Kabir Vs Rajkot Road, Opp. Rajkumar (Respondent) Textile, Rajkot PAN: ADPPP6615C (Appellant) Revenue by: Shri Suhas Mistry, Sr. D.R. Assessee by: Written Submission Date of hearing : 28-02-2020 Date of pronouncement : 02-06-2020 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-2, Rajkot dated 14-08-2015, in proceed…

M/S Marutinandan Construction, Rajkot-Gujarat vs. The Income Tax Officer, WD-1(3), Rajkot-Gujarat

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 737/RJT/2014[2010-11]Status: DisposedITAT Rajkot06 Jan 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Written submission (Shri D.R.Adhia –For Respondent: Shri Sanjeev Jain, Sr.DR
Section 194CSection 40

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.737/Rjt/2014 (Assessment Year : 2010-11) M/s.Marutinandan Construction Vs. The ITO 208-Land Mark Building Ward-1(3) 2nd Floor, Astron Chowk Rajkot Rajkot [PAN No. AAHFMN 8678 B] (Appellant) .. (Respondent) Appellant by : Written submission (Shri D.R.Adhia – AR) Respondent by : Shri Sanjeev Jain, Sr.DR Date of Hearing 22/11/2019 Date of Pronouncement 06/ 01/2020 O R D…

Smt. Ritu Singh, Bhopal vs. Deputy Commissioner of Income Tax 5 (1), Bhopal

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

ITA 59/IND/2018[2013-14]Status: DisposedITAT Indore26 Dec 2019AY 2013-14

Bench: Shri Kul Bharatassessment Year: 2013-14 Smt. Ritu Singh Dcit B-110, Habibganj Alkapuri Bhopal बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.Bmips8854D

Section 142(1)Section 143(2)Section 40

…isregard to the binding precedents which were set before him rejected the submissions of the assessee in a whimsical manner. He submitted that coordinate bench of this Tribunal in the case of Rajiv Kumar Agrawal Vs. Addl. Commissioner of Income Tax (2014) 45 Taxmann.com 555 (Agra) in ITA No.337/Agra/2013 has decided the issue in favour of the assessee. He further contended that the Hon'ble Tribunal had relied on the judgement of the Hon'ble Delhi High Court rendered in the case of CIT Vs. Rajinder Kumar 362 ITR 241. Ld. Counsel further placed reliance on the judgement of the Hon'ble Supreme Court rendered…

Vipulkumar Hemantlal Popat, Upleta, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1(4), Rajkot-Gujarat

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

ITA 321/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR
Section 194CSection 194C(5)Section 194C(6)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.321/RJT/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Vipulkumar Hematlal Popat, I.T.O, Prop. M/s Mdhav Agro Industries, Vs. Ward-1(4), Nilkanth Khandsari Compound, Rajkot. Dhoraji Road, Upleta PAN: APGPP3103E (Applicant) (Respondent) Assessee by : None (Witten Submission) Revenue by : Shri S.N. Kabra, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 16/10/2019 घोषणा क" तार"ख /Date of Pr…

Rajeshbhai Chimanbhai Javia, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1(4), Rajkot-Gujarat

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

ITA 312/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.312/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR
Section 194HSection 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.312/RJT/2014 "नधा"रण वष"/Asstt. Year: 2008-2009 Rajeshbhai Chimanbhai Javia, I.T.O, Sarvoday Society, Vs. Ward-1(4), Fulwadi Plot,, Rajkot. Bhayavadar, Upleta PAN: AFPPJ8545M (Applicant) (Respondent) Assessee by : None (Witten Submission) Revenue by : Shri S.N. Kabra, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 16/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 12/12/2019 आदेश…

Dy.C.I.T. 1, Bhilai(Cg) vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…आयकरअपीऱीयअधिकरणन्यायपीठरायपुरमें। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY,JM आयकर अपीऱ सं. / ITA No.222& 318/RPR/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12 Deputy Commissioner of Income-tax-1, Bhilai .......अऩीऱाथी / Appellant बिाम / V/s. ShriSandeepSurendran Nair, Prop. M/s. Basava Engineering Construction, 113, Friends Arcade, Shastri Nagar, Supela, Bhilai (C.G.) PAN: ACZPN2865M ……प्रत्यथी / Respondent Assessee by :ShriMakarand Joshi and ShriAniruddhaKavimandan Revenue by :Smt. AnubhaTahGoel सुनवाई की तारीख / Da…

Dy.C.I.T. 1 vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…आयकरअपीऱीयअधिकरणन्यायपीठरायपुरमें। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY,JM आयकर अपीऱ सं. / ITA No.222& 318/RPR/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12 Deputy Commissioner of Income-tax-1, Bhilai .......अऩीऱाथी / Appellant बिाम / V/s. ShriSandeepSurendran Nair, Prop. M/s. Basava Engineering Construction, 113, Friends Arcade, Shastri Nagar, Supela, Bhilai (C.G.) PAN: ACZPN2865M ……प्रत्यथी / Respondent Assessee by :ShriMakarand Joshi and ShriAniruddhaKavimandan Revenue by :Smt. AnubhaTahGoel सुनवाई की तारीख / Da…

Shangrila Exports Pvt. Ltd., Ahmedabad vs. The Income Tax Officer-4(1)(3), Ahmedabad

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

ITA 1616/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1616/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S.Shangrila Exports Pvt. Ltd Income Tax Officer- 101, Studio Appt., Nr. Gota Chowdi, Vs. 4(1)(3), Gota, Pratyakshkar Bhawan, Ahmedabad-380015. Ahmedabad. Pan: Aafcs5236A

Section 143(3)Section 194ASection 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’ BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1616/AHD/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/s.Shangrila Exports Pvt. Ltd Income Tax Officer- 101, Studio Appt., Nr. Gota Chowdi, Vs. 4(1)(3), Gota, Pratyakshkar Bhawan, Ahmedabad-380015. Ahmedabad. PAN: AAFCS5236A (Applicant) (Respondent) : Assessee by Shri Tej Shah, A.R : Revenue by Shri Anand Kumar, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 26/08/2019 घोषणा क" तार"ख /Date of Pronouncement: 01/10/2019 आद…

The Jt. CIT, Range-4, Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 514/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…of decisions in which our so tinkering with the specific words in the statute have been upheld, as long as this has been so done in accordance with the judicial principles and guidance in the judge made law. In the case of Rajeev Kumar Agarwal Vs ACIT [(2014) 249 ITD 363 (Agra)], insertion of second proviso to Section 40(a)(ia), though specifically stated to be with effect from 1st April 2013, was read to be effective from 1st April 2005. The reasoning adopted by the bench, speaking through one of us, was as follows: 8. With the benefit of this guidance from Hon’ble Delhi High Court, in view of legislative amend…

Mastek Limited, Ahmedabad vs. The Jt.CIT, Rang4, Ahmedabad

ITA 172/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…of decisions in which our so tinkering with the specific words in the statute have been upheld, as long as this has been so done in accordance with the judicial principles and guidance in the judge made law. In the case of Rajeev Kumar Agarwal Vs ACIT [(2014) 249 ITD 363 (Agra)], insertion of second proviso to Section 40(a)(ia), though specifically stated to be with effect from 1st April 2013, was read to be effective from 1st April 2005. The reasoning adopted by the bench, speaking through one of us, was as follows: 8. With the benefit of this guidance from Hon’ble Delhi High Court, in view of legislative amend…

Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 1852/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…of decisions in which our so tinkering with the specific words in the statute have been upheld, as long as this has been so done in accordance with the judicial principles and guidance in the judge made law. In the case of Rajeev Kumar Agarwal Vs ACIT [(2014) 249 ITD 363 (Agra)], insertion of second proviso to Section 40(a)(ia), though specifically stated to be with effect from 1st April 2013, was read to be effective from 1st April 2005. The reasoning adopted by the bench, speaking through one of us, was as follows: 8. With the benefit of this guidance from Hon’ble Delhi High Court, in view of legislative amend…

Mastek Limited, Ahmedabad vs. The Dy.CIT, (OSD) - 1, Circle-4, Ahmedabad

ITA 1188/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…of decisions in which our so tinkering with the specific words in the statute have been upheld, as long as this has been so done in accordance with the judicial principles and guidance in the judge made law. In the case of Rajeev Kumar Agarwal Vs ACIT [(2014) 249 ITD 363 (Agra)], insertion of second proviso to Section 40(a)(ia), though specifically stated to be with effect from 1st April 2013, was read to be effective from 1st April 2005. The reasoning adopted by the bench, speaking through one of us, was as follows: 8. With the benefit of this guidance from Hon’ble Delhi High Court, in view of legislative amend…