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

Diwakar Logistics, Tadipatri vs. Asst. Commissioner of Income Tax, Circle-1, Hyderabad

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

ITA 173/HYD/2020[2014-15]Status: DisposedITAT Hyderabad05 Aug 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2014-15 M/S.Diwakar Logistics Vs. A.C.I.T Tadipatri Circle – 1 Pan:Aahfd0549E Anantapur (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri T. Sunil Goutam, Dr Date Of Hearing: 02/06/2022 Date Of Pronouncement: 05/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.12.2019 Of The Learned Cit (A)-Kurnool, Relating To A.Y.2014-15. 2. Fact Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Transportation Of Goods & Filed Its Return Of Income On 29.11.2014 Declaring Total Income Of Rs.31,90,390/-. The Case Was Selected For Scrutiny. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited Finance Charges Of Rs.2,81,642/- & Transportation Charges Paid To Others Of Rs.74,57,350/-. The Assessing Officer Asked The Assessee To Page 1 Of 8

For Appellant: Shri K.C. DevdasFor Respondent: Shri T. Sunil Goutam, DR
Section 194ASection 194CSection 37Section 40

…ITA No 173 of 2020 Diwakar Logistics Tadipatri आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year:2014-15 M/s.Diwakar Logistics Vs. A.C.I.T Tadipatri Circle – 1 PAN:AAHFD0549E Anantapur (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue by: Shri T. Sunil Goutam, DR Date of hearing: 02/06/2022 Date of pronouncement: 05/08/2022 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the order dated 23.12.2019 of the learned CIT (A…

Sai Enterprises, Aurangabad vs. Pr. Commissioner of Income-Tax, (Central), Nagpur

Appeal is dismissed in above terms

ITA 1422/PUN/2018[2009-10]Status: DisposedITAT Pune15 Jul 2022AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1422/Pun/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sai Enterprises, The Pr.Cit(Central), E-10, Midc, Waluj, Vs Nagpur. Aurangabad(Ms) – 431136. Pan: Aawfs 8713 L Appellant/ Assessee Respondent /Revenue Assessee By Shri Rameh Thete – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 15/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2009-10 Is Directed Against The Pr.Commissioner Of Income Tax(Central), Nagpur’S Order Dated 07.06.2018 Involving In Proceedings U/S.263 Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 263Section 40

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1422/PUN/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sai Enterprises, The Pr.CIT(Central), E-10, MIDC, Waluj, Vs Nagpur. Aurangabad(MS) – 431136. PAN: AAWFS 8713 L Appellant/ Assessee Respondent /Revenue Assessee by Shri Rameh Thete – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 11/07/2022 Date of pronouncement 15/07/2022 आदेश/ ORDER Per S.S.Godara, JM: This Assessee’s appeal for Assessment Year 2009-10 is…

Income Tax Officer, Bangalore vs. M/S.Dell India Pvt.Ltd., Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell International Services India Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell India P Ltd, Bangalore vs. Income Tax Officer(TDS), Ltu, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Robert Bosch Engineering and Business Solutions Priavte Limited, Bangalore vs. Income Tax Officer (TDS) /OSD Ltu, Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1690/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

Robert Bosch Engineering and Business Solutions Pvt Ltd, Bangalore vs. Income Tax Officer (TDS) /OSD, Bangalore

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1689/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

M/S Lasa, Mumbai vs. ACIT (23)(2), Mumbai

ITA 4713/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Sept 2021AY 2012-13

Bench: Shri M.Balaganesh () & Shri Ravish Sood () Ita Nos.4713 & 4714/Mum/2019 (Assessment Years: 2012-13 & 2014-15 ) M/S Lasa Acit 23(2) 43, Lydia, Hill Road, Vs. Matru Mandir, Grant Road, Opp. Elco Market, Mumbai – 400 007 Bandra (West), Mumbai – 400 050 Pan No. Aacfl6401E (Assessee) (Revenue) Assessee By : Shri Ajay Gosalia, A.R Revenue By : Shri Brajendra Kumar, Sr. D.R Date Of Hearing : 23/08/2021 Date Of Pronouncement : 29/09/2021 Order Per Ravish Sood, J.M: The Present Appeals Filed By The Assessee Firm Are Directed Against The Respective Orders Passed By The Cit(A)-48, Mumbai, Dated 31.05.2019, Which In Turn Arises From The Respective Orders Passed By The A.O Under Sec. 143(3) Of The Income Tax Act, 1961 (For Short „Act‟) For A.Y.2012-13 & A.Y. 2014-15. As Common Issues Are Involved In The Captioned Appeals, Therefore, The Same Are Being Taken Up & Disposed Off By Way Of A Consolidated Order. We Shall First Take Up The Appeal Of The Assessee For A.Y. 2012-13. The Assessee Has Assailed The Impugned Order On The Following Grounds (As Thereafter Amended Vide Letter Dated 05.08.2021) As Under :

For Appellant: Shri Ajay Gosalia, A.RFor Respondent: Shri Brajendra Kumar, Sr. D.R
Section 143(2)Section 143(3)Section 36(1)Section 36(1)(iii)Section 40Section 40(1)(ia)

…)(ia) to 30% of the impugned amount, as against the disallowance of the entire amount that was earlier provided for under the said statutory provision. We find that the Hon‟ble Supreme Court in the case of Shree Chaudhary Transport Company Ltd. Vs. ITO (2020) 426 ITR 289 (SC) had, inter alia, held, that the amendment by the Finance (No.2) Act, 2014 limiting the disallowance u/s 40(a)(ia) to 30% of the sum payable cannot be stretched anterior the date of its substitution so as to reach the assessment year 2005-06. It was observed by the Hon‟ble Apex Court that the amendment by the Finance (No.2) Act, 2014 was spec…

M/S Lasa, Mumbai vs. ACIT (23)(2), Mumbai

ITA 4714/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Sept 2021AY 2014-15

Bench: Shri M.Balaganesh () & Shri Ravish Sood () Ita Nos.4713 & 4714/Mum/2019 (Assessment Years: 2012-13 & 2014-15 ) M/S Lasa Acit 23(2) 43, Lydia, Hill Road, Vs. Matru Mandir, Grant Road, Opp. Elco Market, Mumbai – 400 007 Bandra (West), Mumbai – 400 050 Pan No. Aacfl6401E (Assessee) (Revenue) Assessee By : Shri Ajay Gosalia, A.R Revenue By : Shri Brajendra Kumar, Sr. D.R Date Of Hearing : 23/08/2021 Date Of Pronouncement : 29/09/2021 Order Per Ravish Sood, J.M: The Present Appeals Filed By The Assessee Firm Are Directed Against The Respective Orders Passed By The Cit(A)-48, Mumbai, Dated 31.05.2019, Which In Turn Arises From The Respective Orders Passed By The A.O Under Sec. 143(3) Of The Income Tax Act, 1961 (For Short „Act‟) For A.Y.2012-13 & A.Y. 2014-15. As Common Issues Are Involved In The Captioned Appeals, Therefore, The Same Are Being Taken Up & Disposed Off By Way Of A Consolidated Order. We Shall First Take Up The Appeal Of The Assessee For A.Y. 2012-13. The Assessee Has Assailed The Impugned Order On The Following Grounds (As Thereafter Amended Vide Letter Dated 05.08.2021) As Under :

For Appellant: Shri Ajay Gosalia, A.RFor Respondent: Shri Brajendra Kumar, Sr. D.R
Section 143(2)Section 143(3)Section 36(1)Section 36(1)(iii)Section 40Section 40(1)(ia)

…)(ia) to 30% of the impugned amount, as against the disallowance of the entire amount that was earlier provided for under the said statutory provision. We find that the Hon‟ble Supreme Court in the case of Shree Chaudhary Transport Company Ltd. Vs. ITO (2020) 426 ITR 289 (SC) had, inter alia, held, that the amendment by the Finance (No.2) Act, 2014 limiting the disallowance u/s 40(a)(ia) to 30% of the sum payable cannot be stretched anterior the date of its substitution so as to reach the assessment year 2005-06. It was observed by the Hon‟ble Apex Court that the amendment by the Finance (No.2) Act, 2014 was spec…

M/S Kanade Aqua Farms Pvt Ltd, Mumbai vs. ITO 6 (3)(3), Mumbai

Accordingly, the Ground of appeal No. 1 is dismissed

ITA 151/MUM/2020[2014-15]Status: DisposedITAT Mumbai20 Sept 2021AY 2014-15

Bench: Shri Shamim Yahya () & Shri Ravish Sood () M/S Kanade Aqua Farms Income Tax Officer- Pvt. Ltd., 3/21, Poddar Vs. 6(3)(3), Building No. 2, Dr. Room No. 524, 5Th Floor, Maisheri Road, Near Aaykar Bhavan, Sandhurst Road Railway M.K. Marg, Station, Mumbai– 400009 Mumbai - 400020 Pan No. Aaack0421C (Assessee) (Revenue) Assessee By : Ms.Vinita Shah, A.R Revenue By : Shri Neeraj Kumar, D.R Date Of Hearing : 08/09/2021 Date Of Pronouncement : 20/09/2021 Order Per Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)-12, Mumbai (For Short „Cit(A)‟), Dated 03.10.2019, Which In Turn Arises From The Order Passed By The A.O. U/S 143(3) Of The Income Tax Act, 1961 (For Short „Act‟) Dated 13.11.2016 . 2. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us: 1. “On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Confirming The Action Of Learned Assessing Officer In Disallowing The Clearing Expenses Of Rs.

For Appellant: Ms.Vinita Shah, A.RFor Respondent: Shri Neeraj Kumar, D.R
Section 143(2)Section 143(3)Section 14ASection 194CSection 40

…% of the amount as regards which the assessee had defaulted to deduct tax at source under Chapter XVII-B could have been made, we are unable to find favor with the same. The Hon‟ble Supreme Court in the case of Shree Choudhary Transport Company Vs. ITO (2020) 426 ITR 289 (SC), while rebutting the claim of the assessee before them that the amendment made to Section 40(a)(ia) of the Act by the Finance (No.2) Act, 2014, restricting and limiting the extent of disallowance to 30% of the expenditure, being curative in nature and having been introduced to ameliorate the hardships faced by the assessees, deserves to be a…

Income Tax Officer, Ward-8(1), Hyderabad vs. Mvvs Aliens (Jv), Hyderabad

Appeal is allowed for statistical purposes in foregoing terms

ITA 1162/HYD/2017[2012-13]Status: DisposedITAT Hyderabad17 Aug 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri P.Chandra Sekhar, CIT-DR
Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 1162/HYD/2017 Assessment Year: 2012-13 Income Tax Officer, M/s.MVVS – Aliens (J.V), Ward-8(1), Vs HYDERABAD HYDERABAD [PAN: AABAM2712R] (Appellant) (Respondent) For Revenue : Shri P.Chandra Sekhar, CIT-DR, For Assessee : Shri S.Rama Rao, AR Date of Hearing : 24-06-2021 Date of Pronouncement : 17-08-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2012-13 arises from the CIT(A)-9, Hyderabad’s order…

Daawat Foods Ltd., New Delhi vs. ACIT, New Delhi

Appeal are dismissed

ITA 4159/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Jun 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 142Section 143(3)Section 14ASection 40Section 40A(3)Section 69Section 80I

…1 ITA Nos. 4042 & 4159/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT Vs Daawat Foods Ltd. Central Circle-19 (Previously Daawat Foods P. New Delhi Ltd.) Unit No. 134, 1st Floor, (APPELLANT) Rectangle I, Saket District Centre, New Delhi AACCD3698N (RESPONDENT) Daawat Foods Ltd. Vs DCIT (Previously Daawat Foods P. Central Circle-19 Ltd.) Unit No. 134, 1st Floor, New Delhi Rectangle I, Saket District Centre, New Delhi AACCD3698N (RESPONDENT) (APPELLANT) Appellant/Re…

DCIT, New Delhi vs. M/S Daawat Foods Ltd., New Delhi

Appeal are dismissed

ITA 4042/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Jun 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 142Section 143(3)Section 14ASection 40Section 40A(3)Section 69Section 80I

…1 ITA Nos. 4042 & 4159/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT Vs Daawat Foods Ltd. Central Circle-19 (Previously Daawat Foods P. New Delhi Ltd.) Unit No. 134, 1st Floor, (APPELLANT) Rectangle I, Saket District Centre, New Delhi AACCD3698N (RESPONDENT) Daawat Foods Ltd. Vs DCIT (Previously Daawat Foods P. Central Circle-19 Ltd.) Unit No. 134, 1st Floor, New Delhi Rectangle I, Saket District Centre, New Delhi AACCD3698N (RESPONDENT) (APPELLANT) Appellant/Re…

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…

ACIT, Circle, Bharatpur vs. M/S. Jagdambe Stone Company, Bharatpur

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 194C(6)Section 194C(7)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1171/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 A.C.I.T., cuke M/s Jagdambe Stone Company, Vs. Circle, Village- BIjasana, Tehsil Pahari, Bharatpur. Bharatpur (Rajasthan) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAIFJ 7275 L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@ A…

Commissioner of Income Tax-III vs. M/S. Telco Construction

In the result, we do not find any merit in this

ITA/336/2014HC Karnataka16 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 194HSection 260Section 40

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.336 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III C.R. BUILDINGS, QUEENS ROAD BANGALORE-560001. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), BANGALORE. .... APPELLANTS (BY MR. E.I. SANMATHI, ADV.,) AND: M/S. TELCO CONSTRUCTION EQUIPMENT CO. LTD., JUBLIEE BUILDING NO.45, MUSEUM ROAD BANGALORE-560038 PAN: AAACT90778B. ... RESPONDENT (BY MR. A. SHANKAR, SR. COUNSEL FOR MR. M. LAVA, ADV…

Daawat Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, assessee’s appeal in ITA

ITA 4158/DEL/2013[2008-09]Status: DisposedITAT Delhi19 Jan 2021AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 132Section 142Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) And Daawat Foods Ltd., Vs. ACIT, Unit No.134, 1st Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 PAN No. AACCD 3698 N (APPELLANT) (RESPONDENT) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue by Ms. Nidhi Srivastava, CIT-D.R Date of hearing: 17/12/2020 Date of Pronouncement: 19/01/2021 ORDER PER ANIL CHATURVEDI, AM: Bot…

Daawat Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, assessee’s appeal in ITA

ITA 4157/DEL/2013[2007-08]Status: DisposedITAT Delhi19 Jan 2021AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 132Section 142Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) And Daawat Foods Ltd., Vs. ACIT, Unit No.134, 1st Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 PAN No. AACCD 3698 N (APPELLANT) (RESPONDENT) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue by Ms. Nidhi Srivastava, CIT-D.R Date of hearing: 17/12/2020 Date of Pronouncement: 19/01/2021 ORDER PER ANIL CHATURVEDI, AM: Bot…

M/S. Balasore Co-Operative Urban Bank Ltd., Balasore vs. ACIT, Balasore Circle, Balasore

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

ITA 467/CTK/2017[2012-13]Status: DisposedITAT Cuttack07 Oct 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

For Appellant: Shri S.N.Sahu/Somnath Sahoo,AdvsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 36Section 40Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.467/CTK/2017 (नििाारण वषा / Assessment Year :2012-2013) M/s Balasore Cooperative Bank Vs. ACIT, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 PAN No. : AACCB 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR सुनवाई की तारीख / Date of Hearing : 13/08/2020 घोषणा की तारीख/Date of Pronouncement : 12/10/202…