Saffire Garments v. ITO

28 Taxmann.com 27High Court2012#5849 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 115JBSection 139(1)Section 139(5)Section 143(1)Section 80A(5)Section 80ACSection 80IASection 80IAC

Issues it is cited on

section 143(1)(a)(ii)section 119(2)section 80acsection 119(2)(b)section 80asection 10bsection 10asection 139(4)section 80iasection 119section 143(1)(a)section 80i

Judgments citing Saffire Garments v. ITO

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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

ITA 6641/DEL/2025[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

Section 115JSection 143(1)Section 143(1)(a)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director of Income Limited Tax, 1st floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, PAN No.AADCL3204D Bangalore-560100 (APPELLANT) (RESPONDENT) Appellant by Sh. Shyam Behari Natani, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 24/02/2026 Date of Pronounce…

THE N.D.D. P AND T E.C.C SOCIETY LTD.,,NELLORE vs. INCOME TAX OFFICER, WARD-1, NELLORE, NELLORE

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

ITA 611/HYD/2023[2017-18]Status: DisposedITAT Hyderabad19 Mar 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.611/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) The Nddp & Tec Society Vs. Income Tax Officer Ltd, Ward-1 Nellore. Nellore. Pan:Aactt5322J (Appellant) (Respondent) /Assessee By: Shri M. Chandra Mouleswara निर्धारितीती द्वारा Rao, C.A /Revenue By: Shri Shakeer Ahmed, Sr.Ar राजस्‍व द्वारा ई की तारीखरीख/Date Of Hearing: 14/03/2024 सुनवाई की तारीखरीख/Pronouncement: 19/03/2024 घोषणा

For Appellant: Shri M. Chandra MouleswaraFor Respondent: Shri Shakeer Ahmed, Sr.AR
Section 139Section 142(1)Section 144Section 69ASection 80P

…ITA 611 of 2023 NDDP and TEC Society Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA No.611/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) The NDDP and TEC Society Vs. Income Tax Officer Ltd, Ward-1 Nellore. Nellore. PAN:AACTT5322J (Appellant) (Respondent) /Assessee by: Shri M. Chandra Mouleswara निर्धारितीती द्वारा Rao, C.A /Revenue by: Shri Shakeer Ahmed, Sr.AR राजस्‍व द्वारा ई की तारीखरीख/Date of hearing: 14/03/2024 सुनवाई की तारीखरीख/Pronouncement: 19…

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR
Section 139Section 139(1)Section 80ASection 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 326/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 The DCIT, M/s Symbiosis Pharmaceuticals P.Ltd., बनाम Circle, 37/1, Kamboj Colony, Near Ravi Metal, VS Yamuna Nagar. Jagadhri, Yamuna Nagar. "थायी लेखा सं./PAN /TAN No: AAJCS7595N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Dhruv Goyal, CA राज"व क" ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of H…

ARVIND KUMAR AGARWAL,DELHI vs. ITO,WARD-18(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 917/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Apr 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: C. A
Section 10ASection 139(1)Section 143(1)

…I.T.A. No. 917/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHIBENCH “H” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No.917/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19. Arvind Kumar Agarwal, Income Tax Officer, बनाम C-111, Inderpuri, Ward :18 (1), Vs. New Delhi – 110 012. New Delhi. PAN No. AAAPA2203M अपीलाथ" /Appellant ""यथ"/Respondent Shri G. S. Kohli, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri R. K. Jain, Sr. D. R.; : 09/02/2023 सुनवाईक"तारीख/ Date of hearing : 26/04/2023 उ"ोषणाक"तारीख/Pronounc…

GODHAVADAR SEVA SAHAKARI MANDALI LTD.,GODHAVADAR, LILIYA MOTA, AMRELI-365535 vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 315/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Godhavadar Seva Sahakari The ADIT(CPC), Mandali Ltd. Amreli Bangalore PAN: AADAG1703G Vs (Respondent) (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Faceless Appeal Ce…

BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Batava Devli Seva The ADIT(CPC), Sahakari Mandali Ltd. Bangaluru Batavadevali-365480 Vs (Respondent) PAN:AAAAB0644E (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Fac…

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…as observed hereinabove. The present Appeal is accordingly Allowed. However, in the facts and circumstances of the case, there shall be no order as to costs. 20. In the ITAT’s Special Rajkot Bench, in the case of Saffire Garments v. ITO, reported in (2012) 28 Taxmann.com 27, it has been observed that: ITA No.188 & 2898-2900/Chny/2019 :: 18 :: Scheme of the Act with regard to filing of returns In order to decide the issue, the whole scheme of the Act needs to be considered. The assessee is required to file the return of income within the prescribed time as per the provisions of section 139(1). This provision…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…as observed hereinabove. The present Appeal is accordingly Allowed. However, in the facts and circumstances of the case, there shall be no order as to costs. 20. In the ITAT’s Special Rajkot Bench, in the case of Saffire Garments v. ITO, reported in (2012) 28 Taxmann.com 27, it has been observed that: ITA No.188 & 2898-2900/Chny/2019 :: 18 :: Scheme of the Act with regard to filing of returns In order to decide the issue, the whole scheme of the Act needs to be considered. The assessee is required to file the return of income within the prescribed time as per the provisions of section 139(1). This provision…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…as observed hereinabove. The present Appeal is accordingly Allowed. However, in the facts and circumstances of the case, there shall be no order as to costs. 20. In the ITAT’s Special Rajkot Bench, in the case of Saffire Garments v. ITO, reported in (2012) 28 Taxmann.com 27, it has been observed that: ITA No.188 & 2898-2900/Chny/2019 :: 18 :: Scheme of the Act with regard to filing of returns In order to decide the issue, the whole scheme of the Act needs to be considered. The assessee is required to file the return of income within the prescribed time as per the provisions of section 139(1). This provision…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…as observed hereinabove. The present Appeal is accordingly Allowed. However, in the facts and circumstances of the case, there shall be no order as to costs. 20. In the ITAT’s Special Rajkot Bench, in the case of Saffire Garments v. ITO, reported in (2012) 28 Taxmann.com 27, it has been observed that: ITA No.188 & 2898-2900/Chny/2019 :: 18 :: Scheme of the Act with regard to filing of returns In order to decide the issue, the whole scheme of the Act needs to be considered. The assessee is required to file the return of income within the prescribed time as per the provisions of section 139(1). This provision…

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 524/CHNY/2018[2012-13]Status: DisposedITAT Chennai30 Nov 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. Nos. 254/Chny/2016 & 521 to 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/s. Redisolve Software P. Ltd., Vs. The Deputy Commissioner of No. 18, Cenotaph 1st Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [PAN:AADCR3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri…

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 523/CHNY/2018[2011-12]Status: DisposedITAT Chennai30 Nov 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. Nos. 254/Chny/2016 & 521 to 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/s. Redisolve Software P. Ltd., Vs. The Deputy Commissioner of No. 18, Cenotaph 1st Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [PAN:AADCR3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri…

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 522/CHNY/2018[2010-11]Status: DisposedITAT Chennai30 Nov 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. Nos. 254/Chny/2016 & 521 to 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/s. Redisolve Software P. Ltd., Vs. The Deputy Commissioner of No. 18, Cenotaph 1st Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [PAN:AADCR3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri…

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

ITA 521/CHNY/2018[2009-10]Status: DisposedITAT Chennai30 Nov 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. Nos. 254/Chny/2016 & 521 to 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/s. Redisolve Software P. Ltd., Vs. The Deputy Commissioner of No. 18, Cenotaph 1st Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [PAN:AADCR3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri…

REDISOLVE SOFTWARE P LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee in I

ITA 254/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Nov 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

For Appellant: Shri N. Arjunraj C.A. for Shri S. Sridhar, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 10ASection 119(2)(b)Section 139Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. Nos. 254/Chny/2016 & 521 to 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/s. Redisolve Software P. Ltd., Vs. The Deputy Commissioner of No. 18, Cenotaph 1st Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [PAN:AADCR3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri…

MR. JITENDRA KUMAR NAHATA,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-6(1)(1) REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

ITA 41/BANG/2022[2017-18]Status: DisposedITAT Bangalore13 May 2022AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Smt. Sunaina Bhatia, C.AFor Respondent: Shri. Sankarganesh K, JCIT (DR)
Section 139Section 139(1)Section 143(1)(a)Section 154Section 801ASection 801BSection 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 M/s Jitendra Kumar Nahata, Vs. The Jt. Commissioner of Income-tax No.144, Samriddhi, 11th B Cross, (OSD), Mahalakshmi Layout, Bangalore, Circle-6(1)(1), Mahalakshmipuram Layout S.O, Bengaluru. Bangalore-560 086. PAN – AAOPN 9291 Q APPELLANT RESPONDENT Assessee by : Smt. Sunaina Bhatia, C.A Revenue by : Shri. Sankarganesh K, JCIT (DR) Date of hearing : 10.05.2022 Date of Pronouncement : 13.05.2022 O R D E R Per Laxmi Prasad Sahu, Ac…

ECHJAY INDUSTRIES P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

Appeals are allowed

ITA 5245/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 Jul 2019AY 2006-07

Bench: : Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm Assessment Year :2006-07) Assessment Year :2010-11) Assessment Year :2011-12) Assessment Year :2012-13) Assessment Year :2013-14) Assessment Year :2014-15) Assessment Year :2010-11) & Assessment Year :2012-13) M/S. Echjay Industries Pvt. Ltd. M/S. Echjay Industries Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Central Circle- 83, Bajaj Bhavan 45,/Dy.Commissioner Of Nariman Point Income Tax-Circle 8(2) Mumbai – 400 023 Mumbai, Aayakar Bhavan Mumbai – 400 020 Pan/Gir No. : Aaace1157B (Appellant) .. (Respondent)

For Appellant: Shri N.R. RaoFor Respondent: Shri Sachchidanand Dube
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE : SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM Assessment Year :2006-07) Assessment Year :2010-11) Assessment Year :2011-12) Assessment Year :2012-13) Assessment Year :2013-14) Assessment Year :2014-15) Assessment Year :2010-11) & Assessment Year :2012-13) M/s. Echjay Industries Pvt. Ltd. M/s. Echjay Industries Pvt. Vs. Asst. Commissioner of Ltd., Income Tax, Central Circle- 83, Bajaj Bhavan 45,/Dy.Commissioner of Nariman Point Income Tax-Circle 8(2) Mumbai – 400 023 Mumbai, Aayakar Bhavan Mumbai – 400 020 PAN/GIR No. : AAACE1157B (Appellan…

SHIV KUMAR SUSHIL KUMAR TEA ENTERPRISES PVT. LTD.,KOTA vs. ACIT, KOTA

In the result, appeal of the assessee is dismissed

ITA 100/JPR/2017[2013-14]Status: DisposedITAT Jaipur24 Jul 2018AY 2013-14
For Appellant: Shri B.L. Bhojwani (CA)For Respondent: Smt. Seema Meena (JCIT)
Section 139(1)Section 139(4)Section 143(3)Section 44ASection 80ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 100/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s Shiv Kumar Sushil Kumar A.C.I.T., Vs. Tea Enterprises Pvt. Ltd., Circle-1, E-137-A, Road No. 5, Kota. Indraprastha Industrial Area, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCS 5246 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B.L. Bhojwani (CA) jktLo dh vksj ls@ Re…

DCIT, CIR-4, KOLKATA, KOLKATA vs. M/S MACKINTOSH BURN LTD,, KOLKATA

In the result, appeal of revenue is dismissed

ITA 790/KOL/2014[2006-2007]Status: DisposedITAT Kolkata15 Mar 2017AY 2006-2007

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Saurabh Kumar, Addl. CITFor Respondent: Shri Anup Sinha, Advocate
Section 139(1)Section 139(5)Section 143(3)Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No.790/Kol/2014 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. Mackintosh Burn Ltd. Circle-4, Kolkata. (PAN: AACCM2160J) (Appellant) (Respondent) Date of hearing: 06.03.2017 Date of pronouncement: 15.03.2017 For the Appellant: Shri Saurabh Kumar, Addl. CIT For the Respondent: Shri Anup Sinha, Advocate ORDER Per Shri M. Balaganesh, AM: This appeal by revenue is arising out of order of CIT(A)-IV, Kolkata vide appeal No. 213/CIT(A)-IV/2008-09 dated 28.01.2014. A…

M/S ANRIYA PROJECT MANAGEMENT SERVICES P. LTD. vs. DCIT,

In the result, the assessee’s appeal is partly allowed

ITA 1799/BANG/2013[2009-10]Status: DisposedITAT Bangalore20 Feb 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boazm/S.Anriya Project Management Services(P)Ltd. No.164, 1St Cross, 1St Stage, Aecs Layout, Sanjaynagar, Rmv Ii Stage, Bangalore560058. … Appellant Pan: Aaeca 3362 L Vs. Deputy Commissioner Of Income-Tax, Circle 11(1), Bangalore. … Respondent

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr.K.Shankar Prasad, CIT(DR)
Section 10ASection 139(1)Section 139(4)Section 14ASection 80Section 80A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P.BOAZ, ACCOUNTANT MEMBER M/s.Anriya Project Management Services(P)Ltd. No.164, 1st Cross, 1st Stage, AECS Layout, Sanjaynagar, RMV II Stage, Bangalore560058. … Appellant PAN: AAECA 3362 L Vs. Deputy Commissioner of Income-tax, Circle 11(1), Bangalore. … Respondent Appellant by: Shri Narendra Sharma, Advocate. Respondent by: Dr.K.Shankar Prasad, CIT(DR). Date of hearing : 11/02/2015. Date of pronouncement: 20/02/2015. O R D E R Per Smt.P.MADHAVI DEVI, JM: This is an appeal filed by the ass…