S.No. Particulars Page No. 1. Income-tax Officer (E) v. Camellia Educare Trust 1-10

152 Taxmann.com 304Reported decision2023#6066 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(1)(a)Section 143(1)Section 36(1)(va)Section 2(24)(xviii)Section 142(1)Section 143(2)Section 250 Section 43(1)

Issues it is cited on

section 2(24)(xviii)section 143(1)(a)(ii)section 43(1)icds computer software section 143(1)(a)section 2(24)(x)section 2(24)section 10aa section 36(1)(va)section 32 liable to tax

Judgments citing S.No. Particulars Page No. 1. Income-tax Officer (E) v. Camellia Educare Trust 1-10

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\n\nआयकर अपील सं. / ITA Nos.154 to 156/PUN/2025\n Assessment Years : 2016-17 to 2018-19\n\nShriniwas Engineering Auto\nComponents Pvt. Ltd.,\nOffice No.5, Mansara Apartments,\nNear LIC Building,\nShivajinagar, Pune 411016\nMaharashtra\nPAN: AAJCS8944F\nVs.\nACIT, Circle-6,\nPune/\nITO, Ward-6(1),\nPune/\nNFAC, Delhi\nAppellant\nRespondent\n\nआयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and\nITA No.114/PUN/2025\n Assessment Years : 2018-19, 2019-20 and 20…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD 6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.154 to 156/PUN/2025\n Assessment Years : 2016-17 to 2018-19\nShriniwas Engineering Auto\nComponents Pvt. Ltd.,\nOffice No.5, Mansara Apartments,\nNear LIC Building,\nShivajinagar, Pune 411016\nMaharashtra\nPAN: AAJCS8944F\nVs.\nACIT, Circle-6,\nPune/\nITO, Ward-6(1),\nPune/\nNFAC, Delhi\nAppellant\nRespondent\nआयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and\nITA No.114/PUN/2025\n Assessment Years : 2018-19, 2019-2…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Section 2(24)(xviii)Section 43

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.154 to 156/PUN/2025\n Assessment Years : 2016-17 to 2018-19\nShriniwas Engineering Auto\nComponents Pvt. Ltd.,\nOffice No.5, Mansara Apartments,\nNear LIC Building,\nShivajinagar, Pune 411016\nMaharashtra\nPAN: AAJCS8944F\nVs. ACIT, Circle-6,\nPune/\nITO, Ward-6(1),\nPune/\nNFAC, Delhi\nAppellant\nRespondent\nआयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and\nITA No.114/PUN/2025\n Assessment Years : 2018-19, 2019-20…

KRITESHWAR PRASAD SINGH,PANVEL vs. ASST/DY CIT, CIRCLE 2(1)(1), VADODARA

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

ITA 268/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.268/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Kriteshwar Prasad Singh The Asst./Dy.Cit बनाम/ F.No.07, Lilac Bldg Circle-2(1)(1) V/S. Godrej Sky Garden Vadodara – 390 007 Takka, Panvel – 410 206 "थायी लेखा सं./Pan: Ahlps 7784 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Bhupendra C. Meha, Adv. Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2022-2023. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. 143 1 A The Ld Addl Jcit A Grossly Erred On Facts & In Law In Dismissing The Appeal Without Adjudicating The Preliminary Issue Raised Regarding The Violation Of Statutory Provision Of Sec 143 1 A Of The Income Tax Act 1961 The Act In The Form Of Kriteshwar Prasad Singh Vs. Asst/Dy Cit Asst. Year : 2022-23

For Appellant: Shri Bhupendra C. Meha, AdvFor Respondent: Shri Abhijit Sr.DR

Section 10Section 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.268/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Kriteshwar Prasad Singh The Asst./Dy.CIT बनाम/ F.No.07, Lilac Bldg Circle-2(1)(1) v/s. Godrej Sky Garden Vadodara – 390 007 Takka, Panvel – 410 206 "थायी लेखा सं./PAN: AHLPS 7784 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Bhupendra C. Meha, Adv. Revenue by : Shri Abhijit Sr.DR सुनवाई की तारीख/Date of Hearing…

AQILA TECHNOLOGIES AND INTEGRATION SOLUTIONS PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-43(1), DELHI, DELHI

In the result, appeal of the Assessee is allowed

ITA 6057/DEL/2024[2023-24]Status: DisposedITAT Delhi26 Sept 2025AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.6057/Del/2024 िनधा"रणवष"/Assessment Year:2023-24 बनाम Aquila Technologies & Dcit, Integration Solutions Pvt. Vs. Circle-43(1), Ltd., Delhi. E-18, 3Rd Floor, Ndse, S.O., Andrews Ganj, Shahput Jat, South East Delhi. Pan No.Aarca8841K अपीलाथ" Appellant ""यथ"/Respondent

Section 115BSection 143Section 143(1)Section 250Section 3Section 80I

…ITA No.6057/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6057/Del/2024 िनधा"रणवष"/Assessment Year:2023-24 बनाम AQUILA TECHNOLOGIES AND DCIT, INTEGRATION SOLUTIONS PVT. Vs. Circle-43(1), LTD., Delhi. E-18, 3rd Floor, NDSE, S.O., Andrews Ganj, Shahput Jat, South East Delhi. PAN No.AARCA8841K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Bhupenderjit Kumar, Adv. & Ms. Raina Majumdar, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.0…

POWER RESEARCH AND DEVELOPMENT CONSULTANTS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3(1)(1), BENGALURU

In the result, the additional ground is allowed

ITA 1100/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Hemant Pai, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Power Research and Development Consultants Pvt. Ltd., 5, 11th Cross, II Stage, The Deputy West of Chord Road, Commissioner of Mahalakshmipuram Income Tax, Layout, Circle – 3(1)(1), Rajajinagara, Bengaluru. Vs. Bengaluru – 560 086. Karnataka. PAN: AABCP3291J APPELLANT RESPONDENT Assessee by : Shri Hemant Pai, Advocate Revenue by : Shri V. Parithivel, JCIT-DR Date of Hearing : 08-04-2025 Date of Pronouncement : 30-06-2025 ORDER PER…

SAMSUNG C AND T CORPORATION INDIA PVT. LTD. ,GURGAON vs. DCIT CIRCLE 22(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2183/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Jun 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 143(2)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2017-18] Samsung C And T Deputy Commissioner of Income Corporation India Pvt. Ltd. Tax, Circle-22(2), 19th Floor, Epitome, Vs C.R. Building, Building No.5, Tower-A, New Delhi DLF Cyber City, Haryana-122010 PAN-AARCS9192B Assessee Revenue Assessee by Shri Ashok Jain, Adv. & Shri Ashu Goyal, CA Revenue by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 10.03.2025 Date of Pronouncement 06.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This…

SATARA EDUCATION SOCIETY,SATARA vs. DCIT (E) CIRCLE, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1054/PUN/2024[2020-21]Status: DisposedITAT Pune06 Dec 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1054/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. Dcit (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. Pan : Aabts9280K Appellant Respondent Assessee By : Shri Kishor Phadke Revenue By Shri Ajay Kumar Keshari : Date Of Hearing 08.10.2024 : Date Of Pronouncement : 06.12.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2024 Passed By Ld. Addl./Jcit(A), Thiruvanantpuram For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A) Erred In Laws & On Facts In Confirming The Appellant'S Income Assessed By The Learned Ao Amounting To Rs.11,68,77,245/- Instead Of Returned Income Of "Nil" As Declared By Appellant.

For Appellant: Shri Kishor Phadke

Section 11Section 12ASection 139Section 143(1)Section 143(1)(a)Section 154Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1054/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Satara Education Society, Vs. DCIT (E) Circle, Pune. 148, Mangalwar Peth, Satara City, Tetali B.O., Tetali, Satara- 415002. PAN : AABTS9280K Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by Shri Ajay Kumar Keshari : Date of hearing 08.10.2024 : Date of pronouncement : 06.12.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.…

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

ITA 652/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Kaustav Chakraborty &For Respondent: Shri Arup Chatterjee, CIT DR

Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 143(1)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Suresh Amiya Memorial ITO (Exemption), Ward-1(3) Trust, Kolkata, Vs 10B, Middleton Row, 6th Floor, P 506A, Keyatala Road, Kolkata-700071 Kolkata-700029 (PAN: AABTS5865N) (Appellant) (Respondent) Present for: Appellant by : Shri Kaustav Chakraborty & Ms. Pooja Saraf, ARs Respondent by : Shri Arup Chatterjee, CIT DR Date of Hearing : 03.10.2024 Date of Pronouncement : 20.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the…

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 09/JPR/2023 निर्धारण वर्ष / Assessment Year : 2020-21 M/s Sanjiv Prakashan Dhamani Market, First Floor, Vs. Choura Rasta, Jaipur ACIT, Circle-01, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAHFS 6900 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Anil Goyal, CA राजस्व की ओर से / Revenue by : Sh. Anoop Singh (Addl.CIT) सुनवाई की तारीख / Date of Hearing : 13/08/2024 उदघोषणा की तारीख / Date of Pronouncement: 09/09/20…

PRISCILLA VAZ. TRUST,ASANSOL vs. ITO, WARD-2(1), DURGAPAUR

In the result, the appeal of the assessee is allowed

ITA 682/KOL/2024[2015-16]Status: DisposedITAT Kolkata20 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vp & Shri Rajesh Kumar, Am Ito (E), Ward 2(1) Priscilla Vaz Trust Aayakar Bhawan Annexe, 125, S.B. Gorai Road, City Centre, Vs. Asansol-713304 Durgapur-713216 (Appellant) (Respondent) Pan No. Aactp6275C Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri B.K. Singh, Dr Date Of Hearing: 26.06.2024 Date Of Pronouncement : 20.08.2024

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri B.K. Singh, DR

Section 143(1)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, VP AND SHRI RAJESH KUMAR, AM ITO (E), Ward 2(1) Priscilla Vaz Trust Aayakar Bhawan Annexe, 125, S.B. Gorai Road, City Centre, Vs. Asansol-713304 Durgapur-713216 (Appellant) (Respondent) PAN No. AACTP6275C Assessee by : Shri S.K. Tulsiyan & Ms. Puja Somani, ARs Revenue by : Shri B.K. Singh, DR Date of hearing: 26.06.2024 Date of pronouncement : 20.08.2024 O R D E R PER RAJESH KUMAR, AM: This appeal is filed by the Priscilla Vaz Trust (Assessee / 1. Appellant) against the appellate order passed by the Commissioner of Income Tax (App…

FORTUM SAR B.V.,NETHERLANDS vs. DCIT, CIRCLE-1(3)(1) INT. TAXATION, DELHI

In the result, appeal is allowed as indicated above

ITA 2028/DEL/2023[2022-23]Status: DisposedITAT Delhi27 Jun 2024AY 2022-23

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2022-23

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment year: 2022-23 Fortum SAR B.V. Vs Assistant Director of Income Lage Mosten 55, 4822 Breda, Tax, Central Processing The Netherlands. Centre, Bengaluru DCIT- 1(3)(1), International PAN- AADCF 9813 E Taxation, Delhi. APPELLANT RESPONDENT Assessee represented by Shri S.K. Aggarwal, CA Department represented by Shri Vijay B vasanta, CIT (DR) Date of hearing 13.06.2024 Date of pronouncement 27.06.2024 O R D E R PER SAKTIJIT DEY, VP: The captioned appeal, by…

AASHIRVAD VILLA LIMITED. ,KOLKATA vs. ITO, WARD-4(3), KOLKATA. , KOLKATA

In the result, the appeal filed by the assessee bearing

ITA 1372/KOL/2023[2020-21]Status: DisposedITAT Kolkata13 Feb 2024AY 2020-21

Bench: Shri Rajesh Kumar & Shri Anikesh Banerjeei.T.A. No. 1372/Kol/2023 Assessment Year: 2020-2021 Aashirvad Villa Limited,.........................Appellant 21A, Belvedere Road, Kolkata-700027 [Pan: Aaecs6659N] -Vs.- Income Tax Officer,.................................Respondent Ward-4(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Puja Somani, C.A., Appeared On Behalf Of The Assessee Shrip.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 13, 2024 Date Of Pronouncing The Order : February 13, 2024

Section 139(1)Section 143(1)Section 250Section 71Section 71(2)

…ITA No. 1372/KOL/2023 (A.Y. 2020-2021) Aashirvad Villa Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Anikesh Banerjee, Judicial Member I.T.A. No. 1372/KOL/2023 Assessment Year: 2020-2021 Aashirvad Villa Limited,.........................Appellant 21A, Belvedere Road, Kolkata-700027 [PAN: AAECS6659N] -Vs.- Income Tax Officer,.................................Respondent Ward-4(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Puja Somani, C.A., appeared on behalf of the assessee ShriP.P. Barman, Addl. CIT,…

ORIENTAL CARBON & CHEMICALS LTD. ,KOLKATA vs. DCIT,CIRCLE-11(1),KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1323/KOL/2023[2020-21]Status: HeardITAT Kolkata07 Feb 2024AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri P. P. Barman, Addl. CIT

Section 143(1)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Oriental Carbon & Chemicals Ltd. DCIT, circle-11(1), Kolkata. 31, Duncan House, Netaji Subash Vs. Road, B.B.D. Bag, Kolkata- 700001. (PAN: AAACO3006F) (Appellant) (Respondent) Present for: Appellant by : Shri Manish Tiwari, AR Respondent by : Shri P. P. Barman, Addl. CIT Date of Hearing : 01.02.2024 Date of Pronouncement : 07.02.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld.Addl./J…