Sanjiv Gopal v. ADIT

198 ITD 411Income Tax Appellate Tribunal2023#19685 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139(1)Section 250Section 90Section 10A(5)Section 10B(5)Section 119(2)(b)Section 128Section 128(9)

Issues it is cited on

foreign tax creditsection 90section 154section 139(1)section 139section 143(1)section 13prescribedindianfac

Judgments citing Sanjiv Gopal v. ADIT

Kumar Ranganathan, Bangalore vs. DCIT Circle 1(1)(1), Bangalore

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

ITA 20/BANG/2025[2021-22]Status: DisposedITAT Bangalore22 Apr 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Harish Sampangi, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 139(1)Section 143(1)Section 154Section 250Section 90

…ITA No.20/Bang/2025 Kumar Ranganathan, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Kumar Ranganathan 15, Defence Colony Indiranagar DCIT Vs. Karnataka 560 038 Circle-1(1)(1) Bangalore PAN NO : AIIPR4940C APPELLANT RESPONDENT Appellant by : Sri Harish Sampangi, A.R. Respondent by : Ms. Neha Sahay, D.R. Date of Hearing : 09.04.2025 Date of Pronouncement : 22.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed agains…

Indira Veluri, Bangalore vs. Income Tax Officer, Ward-4(2)(3), Bangalore

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

…ITA No.2513/Bang/2024 Mrs. Indira Veluri, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2021-22 Mrs. Indira Veluri Villa No.789, Phase 3 Adarsh Palm Retreat ITO Bellandur Vs. Ward-4(2)(3) Bangalore 560 103 Bangalore PAN NO : AFAPI8965B APPELLANT RESPONDENT Appellant by : Sri Pavan Kumar, A.R. Respondent by : Sri Ganesh R Gale, Standing counsel for department Date of Hearing : 23.01.2025 Date of Pronouncement : 21.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the…

Manju Krishnappa, Bangalore vs. Additional Director of Income Tax Appeal, CPC Bangalore and the Income Tax Officer Ward 1(2)Bangalore, Bangalore

In the result, appeal of the assessee is allowed

ITA 569/BANG/2024[2019-20]Status: DisposedITAT Bangalore08 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Itu Singh, A.RFor Respondent: Shri V. Parithivel, D.R
Section 139(1)Section 139(5)Section 143(1)Section 154Section 234BSection 234CSection 90

…ITA No.569/Bang/2024 Mr Manju Krishnappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Mr. Manju Krishnappa 120/75, Fort Kengeri Bangalore South ADIT, CPC & ITO Kengeri SO Vs. Ward-1(2) Karnataka 560 060 Bangalore PAN NO : AVLPK4733C APPELLANT RESPONDENT Appellant by : Smt. Itu Singh, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 08.05.2024 Date of Pronouncement : 08.05.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal by assessee is emanated fr…

Kazya Watanabe, Bangalore vs. Assistant Director of Income Tax, (CPC), Bangalore

In the result, the appeal is allowed

ITA 312/BANG/2023[2021-2022]Status: HeardITAT Bangalore06 Jun 2023AY 2021-2022

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2021-22 Mr. Kazuya Watanabe, The Assistant Director Of Income Tax, Plot No.21, Toyota Kirloskar Auto Parts Centralized Processing Centre, Private Limited, Vs. Bengaluru. Bidadi Industrial Area, Ramanagara, Bengaluru – 562 109. Pan : Adfpw 5263 M Appellant Respondent Assessee By : Shri. Sarwan Kumar, Ca Revenue By : Shri. Sankar Ganesh, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.06.2023 Date Of Pronouncement : 06.06.2023

For Appellant: Shri. Sarwan Kumar, CAFor Respondent: Shri. Sankar Ganesh, Addl. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 250Section 90

…Page 3 of 11 5. Aggrieved by the order of the CIT(A), assessee has filed the present appeal before the Tribunal. The learned AR submitted that the issue in question is squarely covered by the following orders of the Tribunal :  Sanjiv Gopal vs. ACIT (2023) 198 ITD 411 (Bangalore) (order dated 29.09.2022)  Brinda Rama Krishna vs. ITO (2022)193 ITD 840 (Bangalore) (order dated 17.11.2021)  Shri Sunkesulapati Sumanth vs. ITO [TS-5735-ITAT-2022(Bangalore)] (Order dated 29.04.2022)  Shyamol Banerji vs. DCIT [TS-5164-ITAT-2023(Bangalore)] (order dated 13.02.2023)  Ajay Kumar Mishra vs. DCIT ITA No.1835/De1/2022,…

Sanjiv Gopal v. ADIT (198 ITD 411) — Cited in 4 Judgments | BharatTax