Shrikant Mohta v. CIT

414 ITR 270High Court2019#6277 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also reported as

95 Taxmann.com 224

Sections most often in play

Section 153ASection 139(1)Section 270ASection 153CSection 143(3)Section 271(1)(c)Section 139Section 132

Issues it is cited on

section 139(3)section 153a(1)(a)carry forward of lossessection 72section 139(5)section 139(4)unabsorbed depreciationsection 153a(1)amalgamationsearch assessmentsection 270aconcealment of income

Judgments citing Shrikant Mohta v. CIT

PONNAPULA SULOCHANA, L/R OF LATE PONNAPULA SANJEEVA PARTHASARATHY,HYDERABAD vs. ACIT ,CENTRAL CIRCLE -3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 295/HYD/2021[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…any omission or wrong statement or omission contained therein and the delay occurred on account of and amalgamation from the NCLT. The Hon’ble High Court of Calcutta further relied upon the Division Bench decision in the case of Shrikant Mohta Vs. CIT (2019) 414 ITR 270 and once again in the above case, search operation was conducted on 02.09.2004 and the due date for filing return of income under Section 139(1) was on 31.10.2004 and under those facts, held that, the obligation to file the return remained suspended, in view of the clear opening words of Section 153A(1) of the Act, till such time that the notice…

PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…any omission or wrong statement or omission contained therein and the delay occurred on account of and amalgamation from the NCLT. The Hon’ble High Court of Calcutta further relied upon the Division Bench decision in the case of Shrikant Mohta Vs. CIT (2019) 414 ITR 270 and once again in the above case, search operation was conducted on 02.09.2004 and the due date for filing return of income under Section 139(1) was on 31.10.2004 and under those facts, held that, the obligation to file the return remained suspended, in view of the clear opening words of Section 153A(1) of the Act, till such time that the notice…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. RADHESHYAM AGARWALA, KOLKATA

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2607/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 May 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…he original return filed. It was the submission that the order of the ld. CIT(A) in the appeals under consideration is liable to be reversed. 6. In reply, ld. AR submitted that recently the Hon’ble Kolkata High Court in the case of Shrikant Mohta, reported in 414 ITR 270 (Calcutta) 4 ITA Nos.2603-2607/Kol/2024 & CO Nos.27-31/Kol/2024 has categorically held that when a return is filed u/s.153A of the Act, the same is to be considered as return u/s.139(1) of the Act. It was the submission that the Hon’ble Jurisdictional High Court has also reiterated the views taken by the Hon’ble Delhi High Court in the case of…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. RADHESHYAM AGARWALA, KOLKATA

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2606/KOL/2024[2019-20]Status: DisposedITAT Kolkata20 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…he original return filed. It was the submission that the order of the ld. CIT(A) in the appeals under consideration is liable to be reversed. 6. In reply, ld. AR submitted that recently the Hon’ble Kolkata High Court in the case of Shrikant Mohta, reported in 414 ITR 270 (Calcutta) 4 ITA Nos.2603-2607/Kol/2024 & CO Nos.27-31/Kol/2024 has categorically held that when a return is filed u/s.153A of the Act, the same is to be considered as return u/s.139(1) of the Act. It was the submission that the Hon’ble Jurisdictional High Court has also reiterated the views taken by the Hon’ble Delhi High Court in the case of…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. RADHESHYAM AGARWALA, KOLKATA

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2605/KOL/2024[2018-19]Status: DisposedITAT Kolkata20 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…he original return filed. It was the submission that the order of the ld. CIT(A) in the appeals under consideration is liable to be reversed. 6. In reply, ld. AR submitted that recently the Hon’ble Kolkata High Court in the case of Shrikant Mohta, reported in 414 ITR 270 (Calcutta) 4 ITA Nos.2603-2607/Kol/2024 & CO Nos.27-31/Kol/2024 has categorically held that when a return is filed u/s.153A of the Act, the same is to be considered as return u/s.139(1) of the Act. It was the submission that the Hon’ble Jurisdictional High Court has also reiterated the views taken by the Hon’ble Delhi High Court in the case of…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. RADHESHYAM AGARWALA, KOLKATA

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2604/KOL/2024[2017-18]Status: DisposedITAT Kolkata20 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…he original return filed. It was the submission that the order of the ld. CIT(A) in the appeals under consideration is liable to be reversed. 6. In reply, ld. AR submitted that recently the Hon’ble Kolkata High Court in the case of Shrikant Mohta, reported in 414 ITR 270 (Calcutta) 4 ITA Nos.2603-2607/Kol/2024 & CO Nos.27-31/Kol/2024 has categorically held that when a return is filed u/s.153A of the Act, the same is to be considered as return u/s.139(1) of the Act. It was the submission that the Hon’ble Jurisdictional High Court has also reiterated the views taken by the Hon’ble Delhi High Court in the case of…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1) KOLKATA, KOLKATA vs. RADHESHYAM AGARWALA, KOLKATA

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2603/KOL/2024[2016-17]Status: DisposedITAT Kolkata20 May 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…he original return filed. It was the submission that the order of the ld. CIT(A) in the appeals under consideration is liable to be reversed. 6. In reply, ld. AR submitted that recently the Hon’ble Kolkata High Court in the case of Shrikant Mohta, reported in 414 ITR 270 (Calcutta) 4 ITA Nos.2603-2607/Kol/2024 & CO Nos.27-31/Kol/2024 has categorically held that when a return is filed u/s.153A of the Act, the same is to be considered as return u/s.139(1) of the Act. It was the submission that the Hon’ble Jurisdictional High Court has also reiterated the views taken by the Hon’ble Delhi High Court in the case of…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SEVEN STAR STEELS LTD

Appeal stands dismissed and the

ITAT/43/2025HC Calcutta05 May 2025

Bench: :

Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143ASection 153ASection 245B(4)Section 260A

…ssed the last orders granting approval and sanction of the Schemes only on April 22, 2018 and May 1, 2018.” Identical issue was considered by the Hon’ble Division Bench of this Court in the case of Shrikant Mohta vs. Commissioner of Income-Tax, (2019) 414 ITR 270 (Cal), wherein it was held as follows :- “It goes without saying that since the search operations in this case were initiated on September 2, 2004, it was no longer necessary for this assessee to file his regular return by October 31, 2004 notwithstanding the mandate of section 139(1) of the Act. The obligation to file the return remained s…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

…7 of the Act on the face of it. Section 153A of the Act begins with non-obstante clause which has an override effect over Section 147 of the Act among others. Reference was drawn to decision Shrikant Mohta v. CIT [2018] 95 taxmann.com 224/257 Taxman 43/[2019] 414 ITR 270 (Cal.), Asstt. CIT v. V.N. Devadoss [2013] 32 taxmann.com 133/57 SOT 67 (URO) (Chennai - Trib.) and held that a conspectus of the aforesaid decision cited would thus give a rise to a compelling impression that assessee is not prevented from making a claim to its advantage in the proceedings under section 153A of the Act unlike Section 147 of the…

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…162 (Guj) [2017] 80 taxmann.com 162 (Guj) - ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated 06.06.2018] - Shrikanth Mohta v. CIT [2019] 414 ITR 270 (Cal) Mohta v. CIT [2019] 414 ITR 270 (Cal) - Naresh T Wadhwani v. DCIT [2015] 68 SOT 235 (Pune Naresh T Wadhwani v. DCIT [2015] 68 SOT 235 (Pune Naresh T Wadhwani v. DCIT [2015] 68 SOT 235 (Pune-Trib) - Malpani Estates v. ACIT [2014] 64 SOT 105 (Pune Malpani Estates v. ACIT [2014] 64 SOT 105 (Pune-Trib) Trib) - DCIT v. Sheth Developers (P) Ltd […

SHRI GAYATRI CONSTRUCTIONS,NELLORE vs. DCIT., CIRCLE-1, NELLORE

In the result, the appeal of assessee for A

ITA 294/HYD/2024[AY 2018-19]Status: HeardITAT Hyderabad07 Jan 2025

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…any omission or wrong statement or omission contained therein and the delay occurred on account of and amalgamation from the NCLT. The Hon’ble High Court of Calcutta further relied upon the Division Bench decision in the case of Shrikant Mohta Vs. CIT (2019) 414 ITR 270 and once again in the above case, search operation was conducted on 02.09.2004 and the due date for filing return of income under Section 139(1) was on 31.10.2004 and under those facts, held that, the obligation to file the return remained suspended, in view of the clear opening words of Section 153A(1) of the Act, till such time that the notice…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…ollowing judicial precedents :  Asst. CIT Vs. V.N. Devadoss [2013] 32 taxmann.com 133 (Chennai - Trib.)  Malpani Estates Vs. Asst. CIT [2014] 64 SOT 105 (Pune)  Naresh T. Wadhwani Vs. DCIT [2015] 37 ITR(T) 179 (Pune - Trib.)  Shrikant Mohta Vs. CIT [20191 414 ITR 270 (Calcutta)  PCIT Vs. JSW Steel Ltd. [20201 422 ITR 71 (Bombay)]  CIT v. B. G. Shirke Construction Technology (P.) Ltd. [2017] 79 taxmann.com 306 (Bombay)  Patanjali Foods Ltd (Formerly known as Ruchi soya Industries Ltd) [TS-279-lTAT2024(Mum)]  CIT Vs. Mandavi Builders, Mangalore [2020] 121 taxmann.com 36 (Kamataka)  SLP dismissed in CIT v.…

DCIT, CENTRAL CIRCLE 2(2), CHENNAI vs. N RAMASAMY, CHENNAI

In the result, the appeal filed by the Revenue in ITA No

ITA 128/CHNY/2019[2016-17]Status: DisposedITAT Chennai29 Dec 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपील सं./I.T.A Nos.127 & 128/Chny/2019 िनधा"रण वष" /Assessment Years : 2015-2016 & 2016-2017 The Deputy Commissioner Of Vs. Shri. N. Ramasamy, Income Tax, No.14/19, Saraswathi Street, Central Circle 2(2), Mahaingapuram, Nungambakkam High Road, Chennai 600 034. Chennai 600 034. [Pan Adupr 8003P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Nilay Baran Som, Irs, Cit. ""यथ" क" ओर से /Respondent By : Shri. S. Sridhar, Advocate सुनवाई क" तारीख/Date Of Hearing : 18.12.2023. घोषणा क" तारीख /Date Of Pronouncement : 29.12.2023 आदेश / O R D E R Per Mahavir Singh:

For Appellant: Shri. Nilay Baran Som, IRS, CITFor Respondent: Shri. S. Sridhar, Advocate
Section 143Section 143(3)

…bove submissions and also noting the fact that the CIT(A) has suo-moto allowed the loss which was not claimed by the assessee in his appeal. He placed reliance on the judgment of the Hon'ble Calcutta High Court in the case of Shrikant Mohta v. CIT reported in 414 ITR 270. The CIT (DR) further contended that the assessee did not file the return within the time allowed in response to notice under section 153A of the Act. Therefore, the assessee is not entitled to carry forward his loss. Hence, he prayed ITA Nos.127 & 128/Chny/2019 :- 16 -: that consequent to the AY 2016-17, recomputed loss for AY 2015-16 cannot…

DCIT, CENTRAL CIRCLE 2(2), CHENNAI vs. N RAMASAMY, CHENNAI

In the result, the appeal filed by the Revenue in ITA No

ITA 127/CHNY/2019[2015-16]Status: DisposedITAT Chennai29 Dec 2023AY 2015-16

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपील सं./I.T.A Nos.127 & 128/Chny/2019 िनधा"रण वष" /Assessment Years : 2015-2016 & 2016-2017 The Deputy Commissioner Of Vs. Shri. N. Ramasamy, Income Tax, No.14/19, Saraswathi Street, Central Circle 2(2), Mahaingapuram, Nungambakkam High Road, Chennai 600 034. Chennai 600 034. [Pan Adupr 8003P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Nilay Baran Som, Irs, Cit. ""यथ" क" ओर से /Respondent By : Shri. S. Sridhar, Advocate सुनवाई क" तारीख/Date Of Hearing : 18.12.2023. घोषणा क" तारीख /Date Of Pronouncement : 29.12.2023 आदेश / O R D E R Per Mahavir Singh:

For Appellant: Shri. Nilay Baran Som, IRS, CITFor Respondent: Shri. S. Sridhar, Advocate
Section 143Section 143(3)

…bove submissions and also noting the fact that the CIT(A) has suo-moto allowed the loss which was not claimed by the assessee in his appeal. He placed reliance on the judgment of the Hon'ble Calcutta High Court in the case of Shrikant Mohta v. CIT reported in 414 ITR 270. The CIT (DR) further contended that the assessee did not file the return within the time allowed in response to notice under section 153A of the Act. Therefore, the assessee is not entitled to carry forward his loss. Hence, he prayed ITA Nos.127 & 128/Chny/2019 :- 16 -: that consequent to the AY 2016-17, recomputed loss for AY 2015-16 cannot…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, 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 ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, 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 ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

…ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad आयकर अपील"य अ"धकरण, 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 ITA Nos.239 to 241/Hyd/2022 Assessment Years: 2013-14 to 2015-16 M/s. Navayuga Vs. A.C.I.T. Engineering Company Ltd Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7396R Assessee by: Shri Pawan Kumar Chakrapany, C.A Revenue by: Smt.Mamata Choudhary, Sr. Standing Counsel and Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 22/11/2023 Date of pro…

GITA POWER & INFRASTRUCTURE PVT. LTD.,,CHENNAI vs. ACIT, CENTRAL CIRCLE - 1 (1),, CHENNAI

The appeal stand allowed in terms of our above order

ITA 178/CHNY/2020[2011-12]Status: DisposedITAT Chennai11 Oct 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.178/Chny/2020 (िनधा"रण वष" / Assessment Year: 2011-12) M/S.Gita Power & Infrastructure Pvt. Ltd. Acit-Cc-1(1) बनाम No.6, Sardar Patel Road, Guindy Nungambakkam High Road / Vs. Chennai- 600 021 Chennai - 600034 थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcg-4582-B (अपीलाथ$/Appellant) : ('(थ$ / Respondent) अपीलाथ$कीओरसे/ Appellant By : Shri V.Ravichandran, Fca '(थ$कीओरसे/Respondent By : Shri Arv Sreenivasan, Addl.Cit सुनवाईकीतारीख/ : 11/10/2021 Date Of Hearing घोषणाकीतारीख / : 11/10/2021 Date Of Pronouncement

For Appellant: Shri V.Ravichandran, FCAFor Respondent: Shri ARV Sreenivasan, Addl.CIT
Section 143(3)Section 14ASection 153A

…1 आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.178/Chny/2020 (िनधा"रण वष" / Assessment Year: 2011-12) M/s.Gita Power & Infrastructure Pvt. Ltd. ACIT-CC-1(1) बनाम No.6, Sardar Patel Road, Guindy Nungambakkam High Road / Vs. Chennai- 600 021 Chennai - 600034 थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCG-4582-B (अपीलाथ$/Appellant) : ('(थ$ / Respondent) अपीलाथ$कीओरसे/ Appellant by : Shri V.Ravic…

ITO 2(2)(1), MUMBAI vs. I.A. & I.C PVT .LTD, MUMBAI

In the result, these appeals by Revenue are partly allowed

ITA 5316/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Mar 2020AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 132(4)Section 153C

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 5316/Mum/2017 (Assessment Year 2010-11) I.T.A. No. 6205/Mum/2017 (Assessment Year 2011-12) ITO-2(2)(1) M/s. I.A. & I.C. Pvt. Ltd. Vs. Room No. 549 16, Gundecha Chamber Aayakar Bhavan Nagindas, Master Road M.K. Road Fort, Mumbai-400 023. Mumbai-400020. PAN : AAACI2620K (Appellant) (Respondent) Assessee by Shri Sunil Talati Department by Shri V. Sreekar Date of Hearing 08.01.2020 Date of Pronouncement 16.03.2020 O R D E R Per Shamim Yahya (AM) :- These are appeals by the Revenue against th…