Ramco International v. CIT

180 Taxmann 584High Court2009#5982 most cited

What is Ramco International v. CIT authority for?

An assessee should not be compelled to pay more tax than due for a procedural lapse, especially when the claim is otherwise admissible as per filed forms during assessment proceedings.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Ramco International · CIT · procedural lapse · technicalities · correct income · legitimate tax · revised return · Form 10CCB · admissible claim

Sections most often in play

Section 143(3)Section 11Section 119Section 119(2)(b)Section 12Section 12ASection 13Section 139(1)

Issues it is cited on

section 80j(6a)section 31(3)section 139(3)section 80jsection 147(b)section 288annual valuesection 80ia(4)going concernsection 139(5)infrastructure facilityright to receive

Judgments citing Ramco International v. CIT

Volark Leasing Ifsc Pvt. Ltd, Gujarat vs. ACIT/DCIT, Circle, Gandhinagar, Gujarat

In the result, the appeal of the assessee is allowed

ITA 357/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Pancham Sethi, ARFor Respondent: Date of Hearing
Section 143Section 143(1)Section 234BSection 250Section 80Section 80JSection 80L

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No. 357/Ahd/2025 (Assessment Year: 2023-24) Volark Leasing IFSC Pvt. Ltd., Vs. Assistant Commissioner of Unit No. 524, Signature Building, Income Tax/Deputy 5th Floor, Block 13B, Zone-1 G, Commissioner of Income Chiloda, Gandhinagar-382355 Tax, Gandhinagar, Gujarat [PAN No.AAICV3373J] (Appellant) .. (Respondent) Appellant by : Shri Pancham Sethi, AR Ms. Ketaki Desai, Sr. DR Respondent by : Date of Hearing 08.09.2025 Date of Pronouncement 29.10.2025 O R D E R PER: A…

Assistant Commissioner of Income Tax 26(1), Mumbai vs. R D Tata Trust, Mumbai

In the result, the appeal of the learned Assessing Officer is dismissed

ITA 4075/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 May 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm The Asst. Commissioner Of Rd Tata Trust, Income Tax 26(1) 2Nd Floor, Bombay House, 24 202, Kautilya Bhavan, Bkc, Homi Mody Street, Fort, Vs. Bandra (East), Mumbai-400 001 Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaatr8173R : Shri Atul T. Suraiya Ar Assessee By Revenue By : Smt. Mahita Nair, Dr Date Of Hearing: 14.05.2024 21.05.2024 Date Of Pronouncement :

For Respondent: Smt. Mahita Nair, DR
Section 12ASection 143(3)Section 80Section 80GSection 80G(2)(iiif)Section 80G(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM The Asst. Commissioner of RD Tata Trust, Income Tax 26(1) 2nd Floor, Bombay House, 24 202, Kautilya Bhavan, BKC, Homi Mody street, Fort, Vs. Bandra (East), Mumbai-400 001 Mumbai-400 051 (Appellant) (Respondent) PAN No. AAATR8173R : Shri Atul T. Suraiya AR Assessee by Revenue by : Smt. Mahita Nair, DR Date of hearing: 14.05.2024 21.05.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 4075/Mum/2023 is filed by the Asst. Commissioner of Income Tax, 26(1), Mumbai […

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT Special Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5922/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addi. CIT Spl. Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Delhi Tourism & Transportation Development Corporation Ltd., New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Delhi Tourism Transportation and Development Corporation Ltd., New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

ACIT, Ncc - 11 (1), Chennai vs. Shri Anil Kumar Shantichand Mehta, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 302/CHNY/2020[2016-17]Status: DisposedITAT Chennai28 Sept 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.302/Chny/2020 िनधा"रण वष"/Assessment Year: 2016-17 The Assistant Commissioner Of Vs. Shri Anil Kumar Shantichand Mehta, Income Tax, No. 196, Govindappa Naicken Street, Non Corporate Circle 11(1), George Town, Chennai 600 001. Chennai 600 006. [Pan:Aavps4928E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. Sajit Kumar, Jcit ""थ" की ओर से/Respondent By : Shri D. Anand, Advdocate सुनवाई की तारीख/ Date Of Hearing : 02.08.2022 घोषणा की तारीख /Date Of Pronouncement : 28.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 13, Chennai, Dated 21.11.2019 Relevant To The Assessment Year 2016-17. The Revenue Has Raised The Following Grounds: 1. The Order Of The Learned Cit (A) Is Contrary To Facts & Circumstances Of The Case. 2. The Cit(A) Erroneously Held That The Assessee Had Not Claimed Exemption U/S.10(37) [P.8.2] Though The Assessee, Vide His Letter Dated 26-12-2018 Stated "The Compensation Of Rs.7,62,40,126/- Received Was Claimed Exempt U/S.10(37), However, It Was Erroneously Omitted To Be Mentioned In The Return Of Income Filed."

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri D. Anand, Advdocate
Section 10(37)Section 2(14)(iii)Section 34Section 45Section 57

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.302/Chny/2020 िनधा"रण वष"/Assessment Year: 2016-17 The Assistant Commissioner of Vs. Shri Anil Kumar Shantichand Mehta, Income Tax, No. 196, Govindappa Naicken Street, Non Corporate Circle 11(1), George Town, Chennai 600 001. Chennai 600 006. [PAN:AAVPS4928E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri P. Sajit Kumar, JCIT…

Sureaksha DB Realty, Mumbai vs. Deputy Commissioner of Income Tax 30(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 482/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Suraksha Db Realty The Dy. Commissioner Of Behind Orchid Suburbia, Ground Income-Tax 30(3), Floor, Off; Link Road, Kandivali Room No.601, C-13, Vs. 6Th Floor, Bkc, (West), Mumbai-400 067 Mumbai-400 051 (Appellant) (Respondent) Pan No. Abofs0694R Assessee By : Shri Vijay Mehta, Ar Department By : Shri Op Sharma, Cit Dr

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri OP Sharma, CIT DR
Section 139(1)Section 143(3)Section 148Section 69CSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Suraksha DB Realty The Dy. Commissioner of Behind Orchid Suburbia, Ground income-tax 30(3), Floor, Off; Link Road, Kandivali Room No.601, C-13, Vs. 6th Floor, BKC, (west), Mumbai-400 067 Mumbai-400 051 (Appellant) (Respondent) PAN No. ABOFS0694R Assessee by : Shri Vijay Mehta, AR Department by : Shri OP Sharma, CIT DR Date of hearing: 10-06-2022 Date of pronouncement : 08-09-2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the appellate order of T…

Gmr Energy Limited, Bengaluru vs. Assistant Director Income Tax, CPC, Bangalore

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

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Gmr Energy Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ ITA No.139/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 आयकर अपील सं./ ITA No.842/Chd/2018 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ ITA No.140/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Fastway Transmission (P) बनाम The A.C.I.T., Ltd., Plot No.17, Ind…

Ramco International v. CIT (180 Taxmann 584) — Cited in 19 Judgments | BharatTax