How many judgments cite Ramnath & Co. v. CIT?

30 judgments on BharatTax cite Ramnath & Co. v. CIT (116 Taxmann.com 885), spanning 2015 to 2025.

Which sections of the Income Tax Act does Ramnath & Co. v. CIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 144, Section 2(31), Section 250, Section 32(1)(iia).

Ramnath & Co. v. CIT

116 Taxmann.com 885Supreme Court of India2020#3899 most cited

What is Ramnath & Co. v. CIT authority for?

Beneficial provisions in tax law should be interpreted strictly, with the burden of proof on the assessee. Ambiguous beneficial provisions are interpreted in favour of the Revenue.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Ramnath & Co v. CIT · Section 10AA · beneficial provision · strict interpretation · burden of proof · Revenue · assessee · ambiguity · tax exemption

Sections most often in play

Section 115BBE Section 143(3)Section 144 Section 2(31)Section 250 Section 32(1)(iia)Section 4(1)Section 68

Issues it is cited on

section 143(2)india company section 143(3)nfac total income

Judgments citing Ramnath & Co. v. CIT

ANAND SWARUP MEHTA ,MUMBAI vs. INCOME TAX OFFICER(INTERNATIONAL TAX)-3(2)(1), MUMBAI

In the result, the appeal is accordingly allowed for statistical purposes\nin the above terms

ITA 851/MUM/2025[2022-23]Status: DisposedITAT Mumbai04 Jun 2025AY 2022-23

Section 111ASection 142(1)Section 143(2)Section 144C(5)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “I”, MUMBAI\nBEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER\nAND\nSHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER\nITA NO. 851/MUM/2025 (A.Y: 2022-23)\nAnand Swarup Mehta Vs. ITO (Internatinal Tax) – 3\nC/o-Dhruva Advisors LLP, 11101,\nOne World Centre, 11th floor, Tower\n2B, 841, Senapati Bapat Marg,\nElphinstone Road (west), Mumbai-\n400 013\nPAN: AACPM9736F\n(Appellant)\nAssessee Represented by\nDepartment Represented by\nDate of conclusion of Hearing\nDate of Pronouncement\n(Respondent)\nORDER\nPER RAJ KUMAR CHAUHAN (J.M.):\n1. This appeal is filed by…

KANTIBHAI PUNJYABHAI PATEL HUF,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

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

ITA 723/SRT/2023[2017-18]Status: DisposedITAT Surat22 May 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.723/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Kantibhai Punjyabhai Patel Huf, Vs. The Ito, B-1, Durgauri Society, Mora Ward - 1(3)(7), Bhagal Road, Morabhagal, Surat Surat – 395005, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaihk6444A (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 22/05/2025

Section 115BSection 144Section 2(31)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.723/SRT/2023 Assessment Year: (2017-18) (Physical Hearing) Kantibhai Punjyabhai Patel HUF, Vs. The ITO, B-1, Durgauri Society, Mora Ward - 1(3)(7), Bhagal Road, Morabhagal, Surat Surat – 395005, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAIHK6444A (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 12/03/2025 Date of Pronouncement 22/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:…

ACIT(CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 57/IND/2024[2021-22]Status: DisposedITAT Indore17 Oct 2024AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

…ACIT, Central-1, Bhopal Vs. Dilip Buildcon Ltd. ITA No. 31 & 57/Ind/2024 - AYs 2020-21 & 2021-22 आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 57/Ind/2024 (AY: 2021-22) ACIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Plot No. 5, Inside Govind Narayan बनाम/ Singh Gate, Vs. Kolar Road, Huzur, Bhopal (Appellant / Revenue) (Respondent /Assessee) PAN: AACCD6124B Assessee by Shri Hitesh Chimnani and Shri Yash Kukreja, Ld. ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hea…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 31/IND/2024[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

M/S. MICRO LABS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, LTU, BANGALORE

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru

Section 115JSection 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Micro Labs Limited, Vs. The Assistant Commissioner 27, K.C.N. Towers, of Income Tax, LTU, Race Course Road, Bangalore. Bangalore. PAN: AABCM 2131N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Padmavathy S., Accountant Member This appeal of the assessee arises out of the dir…

SONAKSHI SINHA,MUMBAI vs. CIT (A) NFAC, DELHI

The appeal of the assessee is allowed

ITA 1704/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Sept 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Commissioner Of Income-Tax Sonakshi Sinha (Appeals) 49A, Ramayan, 9Th Road, Jvpd Scheme, National Faceless Appeal Vs. Mumbai-400 049 Centre (Nfac) Delhi (Appellant) (Respondent) Pan No. Bepps6007F Assessee By : S/Shri K. Gopal & Om Kandalkar, Ars Revenue By : Shri Ajay Singh, Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement : 20.09.2022

For Appellant: S/Shri K. Gopal &For Respondent: Shri Ajay Singh, DR

Section 139Section 143Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Commissioner of Income-tax Sonakshi Sinha (Appeals) 49A, Ramayan, 9th Road, JVPD Scheme, National Faceless Appeal Vs. Mumbai-400 049 Centre (NFAC) Delhi (Appellant) (Respondent) PAN No. BEPPS6007F Assessee by : S/Shri K. Gopal & Om Kandalkar, ARs Revenue by : Shri Ajay Singh, DR Date of hearing: 08.09.2022 Date of pronouncement : 20.09.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against appellate order passed by National Faceless Appeal Centre (NFAC)[…

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director of Income 6-159/27, Kashi Enclave v. Tax (CPC), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The ACIT, Range-3, Varanasi, U.P.) PAN:AJFPP1273J (Appellant) (Respondent) Appellant by: Sh. Deepak K Gujarati, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, A…

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Utkarsh Small Finance National E-assessment Centre, Bank Limited v. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. PAN:AABCU9355J (Appellant) (Respondent) Appellant by: Sh. Nikhil Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by asse…

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Lawkush Sharma Assistant Director of Income 14-495, V.V. Colony, v. Tax (CPC), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 PAN:ARTPS9822Q (Appellant) (Respondent) Appellant by: Sh. K.R.Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee with In…

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Rugs Mart Deputy Commissioner of Barhi Ewada v. Income Tax (CPC), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The DCIT , Circle-3, Varanasi, U.P.) PAN:AALFR4883R (Appellant) (Respondent) Appellant by: Sh. R.K.N.Jaiswal,Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed b…

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND BEFORE SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Neeraj Maheshwari, v. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner of Inco Tax, 2312233, U.P. CPC Bangalore PAN- AFVPM5660E (Appellant) (Respondent) Appellant by: Sh. A.K. Pandey, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 09.05.2022 Date of pronouncement: 10.05.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order dated 12.08.2021 of…

TRUE SPARROW SYSYTEM PVT. LTD,VADODARA vs. THE PR. CIT-2, VADODARA

In the result, we hold that the Ld

ITA 765/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2013-14

For Appellant: Shri Tuhsar Hemani, Sr. A.R. with Shri Anil R. Shah, C.A. &For Respondent: Shri Samir Tekriwal, CIT-D.R

Section 10ASection 10BSection 263Section 56F

…d as a whole, was a provision, directed towards encouraging industrialization by permitting an assessee setting up a new undertaking to claim benefit of not paying tax to certain extent on the capital employed. Though in the case of Ramnath & Co v. CIT [2020] 116 Taxmann.com 885/272 Taxman 275 (SC), the Supreme Court held that the 'Beneficial Provision' ought to be interpreted strictly and that the burden of proving the applicability rests on the assessee, and in case of ambiguity the benefits cannot be claimed by the assessee, rather it would be interpreted in favour of the Revenue, however, in our view in the i…

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar v. Dy. Commissioner of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (CPC), Pradesh, India Bengaluru [Jurisdictional Assessing PAN-AAFFM2003E Officer being Dy./Assistant Commissioner of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.04.2022 Date of pronouncement:…

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

KAMAKHYA FRESH FOODS LTD.,GHAZIPUR vs. DY. CIT, CIRCLE - 03, VARANASI

In the result, the appeal filed by the assesseein

ITA 113/VNS/2019[1998-1999]Status: DisposedITAT Varanasi19 Apr 2022AY 1998-1999

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner Of Ltd., V. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 Pan: Aacck 2212P (Appellant) (Respondent)

For Appellant: ShriSubhash Chand And ShriAshutoshBhardwajFor Respondent: Shri A.K. Singh, Sr. DR

Section 143(2)Section 144Section 254Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner of Ltd., v. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 PAN: AACCK 2212P (Appellant) (Respondent) Appellant by: ShriSubhash Chand And ShriAshutoshBhardwaj, Advocate(s) Respondent by: Shri A.K. Singh, Sr. DR Date of hearing: 18.04.2022 Date of pronouncement: 20.04.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, bein…

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

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

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR

Section 139Section 139(1)Section 2Section 36(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2018-19 M/s Udvasit Berojgar Sahakari v. Exemption Ward, Allahabad Shram Samvida Samiti Ltd., U.P. 211001 Khadia, Yogichaura, Shaktinagar, Sonbhadra-231222 PAN-AAATU1540K (Appellant) (Respondent) Appellant by: None Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 15.03.2022 Date of pronouncement: 16.03.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 27.10.2021 of CIT(A)-National Faceless Appeal Centre, Delhi fo…

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)

Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)

Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

ITA/141/2020HC Karnataka21 Apr 2021

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

Section 143(2)Section 194Section 2Section 206ASection 40Section 80J

…I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2021 PRESENT THE HON’BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. No.141 OF 2020 C/W I.T.A. No.151 OF 2020 IN I.T.A. NO.141 OF 2020 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU-560095 2. THE ADDL. COMMISSIONER OF INCOME-TAX, LTU, 7TH FLOOR BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU-560095 … APPELLANTS (BY SRI. K.V. ARAVIND,ADVOCATE-PH) AND: TE…

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