Shree Choudhary Transport Company v. ITO

426 ITR 289Supreme Court of India2020#1443 most cited

What is Shree Choudhary Transport Company v. ITO authority for?

The law applicable to an assessment year is the law in force during that assessment year, unless the statute provides otherwise expressly or by necessary implication. Amendments to tax laws are generally prospective.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2026.

Also referred to as

Shree Choudhary Transport Company v. ITO · Section 4 of Income Tax Act · law applicable to assessment year · prospective amendment · previous year definition · section 3 of Income Tax Act · section 143(3) · section 148 · section 133A · section 147

Also reported as

118 Taxmann.com 47272 Taxmann 472

Sections most often in play

Section 143(3)Section 148Section 133ASection 147Section 119Section 127Section 142(2A)Section 151
Read the full judgment

Issues it is cited on

section 12ab(4)(ii)section 40a(i)section 12aa(1)section 12aa(3)disallowance under section 40(a)(ia)section 12ab(4)sanction under section 151section 210section 12ab(1)(b)(ii)short deduction of tdscancellation of registrationsection 142(2a)

Judgments citing Shree Choudhary Transport Company v. ITO

Royal Twinkle Star Club Pvt. Ltd, Mumbai vs. DCIT Circle 2 (1), Mumbai

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

ITA 1013/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 May 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Royal Twinkle Star Club Pvt. Ltd., Mumbai vs. DCIT Central Circle-2(1), Mumbai

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

ITA 1012/MUM/2019[2012-13]Status: DisposedITAT Mumbai11 May 2023AY 2012-13

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Royal Twinkle Star Club P.Ltd, Mumbai vs. ACIT Cen Cir 2(4), Mumbai

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

ITA 1429/MUM/2018[2014-15]Status: DisposedITAT Mumbai11 May 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Royal Twinkle Star Club P.Ltd, Mumbai vs. ACIT Cen Cir 2(4), Mumbai

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

ITA 1428/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 May 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Royal Twinkle Star Club P.Ltd, Mumbai vs. DCIT Cen Cir 2(4), Mumbai

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

ITA 1427/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 May 2023AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Royal Twinkle Star Club P.Ltd, Mumbai vs. DCIT Cen Cir 2(4), Mumbai

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

ITA 1426/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 May 2023AY 2010-11

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Royal Twinkle Star Club P.Ltd, Mumbai vs. DCIT Cen Cir 2(4), Mumbai

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

ITA 1425/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 May 2023AY 2009-10

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 147Section 194ASection 250Section 40

…s of section 40(a)(ia) of the Act takes effect from 1st April 2015 and will, accordingly, apply in relation to the assessment year 2015-16 and subsequent years. We further find that the Hon’ble Supreme Court in Shree Choudhary Transport Company vs ITO, [2020] 426 ITR 289 (SC) held that the amendment by the Finance (No.2) Act, 2014 is with effect from 01/04/2015 and shall be applicable from the assessment year 2015-16. Since it is settled that the amendment to section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014 is with effect from the assessment year 2015-16, the AO is directed to apply the said amended p…

Shri Shri Sushil Kumar Agrawal, Korba, Korba(Cg) vs. The Joint Commissioner of Income Tax, Range Korba, Korba(Cg)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 93 & 94/RPR/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. of M/s. Shrikishan & Co., T.P Nagar, Korba (C.G.) PAN : ACGPA4350B .......अपीलाथ"/Appellant बनाम / V/s. The Joint Commissioner of Income Tax, Korba (C.G.) ……""यथ" / Respondent Assessee by : Shri Y.K Mishra, Advocate Revenue by : Shri Choudhary N.C Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.01.2023 घोषणा क"…

Shri Shri Sushil Kumar Agrawal, Korba, Korba(Cg) vs. The Joint Commissioner of Income Tax, Range Korba, Korba(Cg)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 93 & 94/RPR/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. of M/s. Shrikishan & Co., T.P Nagar, Korba (C.G.) PAN : ACGPA4350B .......अपीलाथ"/Appellant बनाम / V/s. The Joint Commissioner of Income Tax, Korba (C.G.) ……""यथ" / Respondent Assessee by : Shri Y.K Mishra, Advocate Revenue by : Shri Choudhary N.C Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.01.2023 घोषणा क"…

Konark Aquatics & Export (P) Ltd, Bhubaneswar vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 358/CTK/2014[2007-08]Status: HeardITAT Cuttack20 Mar 2023AY 2007-08
For Appellant: Shri P.K.Mishra, Advocate assisted by MissFor Respondent: Shri S.C.Mohanty, Sr. DR assisted by Shri
Section 40

…the disallowance is to be restricted to 30% as against 100% made by the AO and as confirmed by the ld. CIT(A). 4. In reply, ld. Sr. DR submitted that in view of the decision of the Hon’ble Supreme Court in the case of Shree Choudhary Transport Company (2020) 426 ITR 289 (SC), the disallowance had rightly been made at 100% by the AO and confirmed by the ld. CIT(A). It was submitted that the order of the ld. CIT(A) on this issue is liable to be upheld. 5. We have considered the rival submissions. In the case of Om Sri Nilamadhab Builders (P) Ltd., referred to supra, the coordinate bench of the Tribunal vide order…

M/S Capital Tours(India) Pvt. Ltd, Kolkata vs. ITO, Ward-12(1), Kolkata

In the result, the appeal of the assessee is treated as partly allowed

ITA 507/KOL/2020[2015-16]Status: DisposedITAT Kolkata16 Mar 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.507/Kol/2020 Assessment Year: 2015-16 M/S Capital Tours (India) Pvt. Ltd..............................………...…..…Appellant 1, J Embassy Building, 4, Shakepeare Sarani, Kolkata- 700 071. [Pan: Aabcc2821K] Vs. Ito, Ward-12(1), Kolkata......................................................…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 17, 2023 Date Of Pronouncing The Order : March 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.06.2019 Of The Commissioner Of Income Tax (Appeals)-17, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Order Passed By The Ld. Cit (Appeals)-17, Kolkata U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Wrong In The Law & Facts Of The Case. 2. That The Ld. Cit (Appeals) - 17, Kolkata Erred In Law As Well As On Facts Of The Case By Confirming The Disallowance Of Employee'S Contribution For

Section 14ASection 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.507/Kol/2020 Assessment year: 2015-16 M/s Capital Tours (India) Pvt. Ltd..............................………...…..…Appellant 1, J Embassy Building, 4, Shakepeare Sarani, Kolkata- 700 071. [PAN: AABCC2821K] vs. ITO, Ward-12(1), Kolkata......................................................…..…..Respondent Appearances by: Shri Miraj D Shah, AR, appeared on behalf of the…

G.Vanaja, Nagercoil vs. ITO Ward-5, Nagercoil

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

ITA 413/CHNY/2020[2013-14]Status: DisposedITAT Chennai15 Mar 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 413/Chny/2020 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 194CSection 40

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 413/Chny/2020 िनधा"रण वष" / Assessment Year: 2013-14 G. Vanaja, Income Tax Officer, No. 187/2, Vaibava Complex, v. Ward 5, Tirunelveli Road, Nagercoil. Ozhukinasery, Nagercoil – 629 001. [PAN: ABSPV-0538-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. T. Vasudevan, Advocate ""यथ" क" ओर से/Responde…

Shri Shanmugar Services, Chennai vs. ITO, Chennai

In the result, appeals filed by the assessee for both assessment years are dismissed

ITA 1137/CHNY/2017[2010-2011]Status: DisposedITAT Chennai15 Mar 2023AY 2010-2011

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1136 & 1137/Chny/2017 िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11

For Appellant: Shri. S. Sathiyanarayanan, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 194CSection 40

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1136 & 1137/Chny/2017 िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11 M/s. Shri Shanmugar Services, Income Tax Officer, No. 22, Thiru Vi Ka 3rd street, v. Non Corporate Ward 2(4), Mylapore, Chennai. Chennai – 600 004. [PAN: AABFS-5053-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. S. Sathiyana…

Shri Shanmugar Services, Chennai vs. ITO, Chennai

In the result, appeals filed by the assessee for both assessment years are dismissed

ITA 1136/CHNY/2017[2009-2010]Status: DisposedITAT Chennai15 Mar 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1136 & 1137/Chny/2017 िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11

For Appellant: Shri. S. Sathiyanarayanan, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 194CSection 40

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1136 & 1137/Chny/2017 िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11 M/s. Shri Shanmugar Services, Income Tax Officer, No. 22, Thiru Vi Ka 3rd street, v. Non Corporate Ward 2(4), Mylapore, Chennai. Chennai – 600 004. [PAN: AABFS-5053-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. S. Sathiyana…

Purulia Central Co-Op. Bank Ltd., Purulia vs. ACIT, Cir. 3(2), Purulia

In the result, the appeal of the assessee stands dismissed

ITA 175/KOL/2022[2010-11]Status: DisposedITAT Kolkata08 Feb 2023AY 2010-11

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.175/Kol/2022 Assessment Year: 2010-11 Purulia Central Co-Op. Bank Ltd. .....................................................…..…Appellant Ranchi Road, Purulia-723101. [Pan: Aaajp0148E] Vs. Acit, Circle-3(2), Purulia.…..….............................................…....…..…..Respondent Appearances By: Shri M. Goenka, Ca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 19, 2023 Date Of Pronouncing The Order : February 08, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.02.2020 Of The Commissioner Of Income Tax (Appeals), Asansol [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Learned Cit(Appeal) Asansol Erred In Rejecting Application Under Section 154 On The Ground That No Apparent Mistake In Records. 2. That Mistake Of Law Is Mistake Rectifiable As Per Decision Of The Honourable Supreme Court In The Case M. K. Venkatarchram Vs Bombay Dying & Mgg Co Ltd. 1958 Itr 143 (Sc) 3. That The Finance Bill No. (2) 2014 Reduced The Disallowance Of Expenditure Where No Tds Has Been Deducted To 30% Instead Of 100% & Effective From Assessment Year 2015-16

Section 154Section 250Section 40

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.175/Kol/2022 Assessment year: 2010-11 Purulia Central Co-Op. Bank Ltd. .....................................................…..…Appellant Ranchi Road, Purulia-723101. [PAN: AAAJP0148E] vs. ACIT, Circle-3(2), Purulia.…..….............................................…....…..…..Respondent Appearances by: Shri M. Goenka, CA, appeared on behalf of the appellant. S…

Shri Sanjay Kumar Singh, Nagpur vs. Income Tax Officer Ward 8(1), Nagpur

Appeal is allowed in above terms

ITA 96/NAG/2020[2006-07]Status: DisposedITAT Nagpur23 Dec 2022AY 2006-07

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.96/Nag/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. Ito, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. Pan : Axbps9499K Appellant Respondent Assessee By None : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Cit(A)-2, Nagpur’S Order Dated 21.08.2019 Passed In Case No. Cit(A)-2/141/2013-14, Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Existed On All Previous Hearing As Well. He Is Accordingly Proceeded Ex-Parte.

For Respondent: Shri G. J. Ninawe
Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.96/NAG/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. ITO, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. PAN : AXBPS9499K Appellant Respondent Assessee by None : Revenue by : Shri G. J. Ninawe Date of hearing : 02.11.2022 Date of pronouncement : 27.12.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2006-07 arises against the CIT(A)-2, Nagpur’s order dated 21.08.2019 passed in case…

M/S Hindustan Builders, Nagpur vs. Income Tax Officer Ward-1(2), Nagpur

Appeal is partly allowed in above terms

ITA 315/NAG/2017[F.Y-2011-12]Status: DisposedITAT Nagpur25 Nov 2022

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Manoj MoryaniFor Respondent: Shri G.J. Ninawe
Section 143(3)Section 36(1)(iii)Section 37Section 40Section 40aSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCHES : NAGPUR (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.315/Nag./2017 Assessment Year 2011-2012 M/s. Hindustan Builders, Nagpur – 10 PAN AAAFH4959H Income Tax Officer, C/o. Manoj G Moryani, vs., Advocate, 1st Floor, Sudama Ward – 1 (2), Bhavan, Behind Sut Market, Gandhinagar, Nagpur. Nagpur. PIN 440002 (Appellant) (Respondent) For Assessee : Shri Manoj Moryani For Revenue : Shri G.J. Ninawe Date of Hearing : 17.11.2022 Date of Pronouncement : 25.11.2022 ORDER PER SATBEER SINGH GODARA,…

Kendrapada Urban Co-Operative Bank Ltd., Kendrapada vs. ACIT, Circle-1(2), Cuttack

In the result, appeal of the assessee is partly allowed

ITA 376/CTK/2016[2011-12]Status: HeardITAT Cuttack15 Nov 2022AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.376/Ctk/2016 (ननधाारण वषा / Assessment Year :2011-2012) Kendrapara Urban Co-Operative Vs Acit, Cir-1(2), Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 15/11/2022 घोषणा की तारीख/Date Of Pronouncement : 15/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 27.03.2015, Passed In I.T.Appeal No.546/2011-12 For The Assessment Year 2011-2012. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 16.03.2020, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100% Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.39/Ctk/2021, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 40

…d to 30% as against 100% made by the AO and confirmed by the ld. CIT(A). 3. The revenue had filed a miscellaneous application bearing M.A.No.39/CTK/2021, wherein the decision of the Hon’ble Supreme Court in the case of Shree Choudhary Transport Company (2020) 426 ITR 289 2 (SC) had been referred to. In view of the interpretation made in respect of Shree Choudhary Transport Company, referred to supra, the order of the Tribunal had been recalled on the ground that there appeared to be a mistake apparent from the record. The appeal is now come up for hearing before us. 4. Ld. AR on behalf of the assessee has catego…

Om Sri Nilamadhab Builders Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(3), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 296/CTK/2018[2014-15]Status: HeardITAT Cuttack14 Nov 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.296/Ctk/2018 (ननधाारण वषा / Assessment Year :2014-2015) Om Sri Nilamadhab Builders (P) Vs Ito, Ward-1(3), Bhubaneswar Ltd., Plot No.288, Bapuji Nagar, Bhubaneswar-751009 Pan No. :Aabco 2822 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/11/2022 घोषणा की तारीख/Date Of Pronouncement : 14/11/2022 आदेश / O R D E R Per Bench : This An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Bhubaneswar, Dated 16.05.2018, Passed In I.T.Appeal No.0330/16-17 For The Assessment Year 2014-2015. 2. This Appeal Had Originally Been Disposed Off By The Coordinate Bench Of This Tribunal Vide Order Dated 26.11.2019, Wherein It Was Held That The Amendment To Section 40(A)(Ia) Of The Act By The Finance Act (No.2) Act, 2014 Was Retrospective In Operation & The Disallowance On Account Of The Non-Deduction Of Tds Was Liable To Be Restricted To 30% As Against 100 Made By The Ao & Confirmed By The Ld. Cit(A). 3. The Revenue Had Filed A Miscellaneous Application Bearing M.A.No.06/Ctk/2020, Wherein The Decision Of The Hon’Ble Supreme Court In The Case Of Shree Choudhary Transport Company (2020) 426 Itr 289

For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 40

…ed to 30% as against 100 made by the AO and confirmed by the ld. CIT(A). 3. The revenue had filed a miscellaneous application bearing M.A.No.06/CTK/2020, wherein the decision of the Hon’ble Supreme Court in the case of Shree Choudhary Transport Company (2020) 426 ITR 289 2 (SC) had been referred to. In view of the interpretation made in respect of Shree Choudhary Transport Company, referred to supra, the order of the Tribunal had been recalled on the ground that there appeared to be a mistake apparent from the record. The appeal is now come up for hearing before us. 4. Ld. AR on behalf of the assessee has catego…

Punabhai G. Pardava, Dhari vs. Income Tax Officer, Ward-3(1)(4), Amreli

In the result, the appeal preferred by the assessee is dismissed

ITA 137/RJT/2019[2013-14]Status: DisposedITAT Rajkot28 Sept 2022AY 2013-14

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

For Appellant: Written SubmissionFor Respondent: Shri B. D. Gupta, Ld. DR
Section 143(3)Section 194Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.137/Rjt/2019 (Assessment Year: 2013-14) Punambhai Ghughabhai Vs. ITO Paradava, Navi Vasahat, Ward-3(1)(5), Yogi Nagar, B/H Mahila Amreli College, Dhari, Tal. Amreli [PAN No.APNPP9109F] (Appellant) .. (Respondent) Appellant by : Written Submission Respondent by : Shri B. D. Gupta, Ld. DR Date of Hearing 30/08/2022 Date of Pronouncement 28/09/2022 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This is an appea…