Subramanian v. Siemens India Ltd.

15 Taxmann 594High Court1983#3343 most cited

What is Subramanian v. Siemens India Ltd. authority for?

An Income Tax Officer is bound by a High Court decision within their jurisdiction, even if an appeal or SLP is pending before the Supreme Court.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Subramanian v. Siemens India Ltd. · 15 Taxmann 594 · Income Tax Officer · High Court decision · Supreme Court SLP pending · binding precedent

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 143(3)Section 80P(2)(a)(i)Section 143(1)Section 144BSection 154Section 2(19)

Issues it is cited on

section 56(i)(ccv)section 140asection 80p(4)section 2(19)section 140retrospective amendmentsection 80p(2)(d)section 80p(2)(a)(i)corporate guaranteemistake apparent from recordsection 80p(2)section 80p(2)(a)

Judgments citing Subramanian v. Siemens India Ltd.

ELCO ARCADE RES AND NON RES. PREMISES CO OP SOCIETY LIMITED ,MUMBAI vs. ITO WARD 23(1)(3), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purposesin above terms

ITA 4481/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanelco Arcade Res & Non Res Ito 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 Pan: Aaaae8544N (Appellant) (Respondent) Assessee Represented By : Shripratik Jain, Ld. Ar Department Represented By : Shri Pushkarajbhangepatil, Ld. Dr Date Of Conclusion Of Hearing : 13.08.2025 Date Of Pronouncement : 23.09.2025

Section 142(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Elco Arcade Res and Non Res ITO 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 PAN: AAAAE8544N (Appellant) (Respondent) Assessee Represented by : ShriPratik Jain, Ld. AR Department Represented by : Shri PushkarajBhangepatil, Ld. DR Date of conclusion of Hearing : 13.08.2025 Date of Pronouncement : 23.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

DCIT CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PVT LTD, KOLKATA

Accordingly, the revenue succeeds partially\non this issue.\n\n7.\nConsidering the discussion above, the Revenue's appeals are partly\nallowed

ITA 151/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17
Section 250Section 92B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA\n\nSHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER\nSHRI SANJAY AWASTHI, ACCOUNTANT MEMBER\n\nI.T.A. No. 150/Kol/2024\n(Assessment Year 2015-2016)\n&\nI.T.A. No. 151/Kol/2024\n(Assessment Year 2016-2017)\n\nDCIT, Circle-5(1), Kolkata,\nAayakar Bhawan, 8th Floor,\nP7, Chowringhee Square,\nKolkata - 700069\nAppellant\nvs.\nS K Sarawagi and Company\nPrivate Limited,\n507, Shubham, 1, Sarojini Naidu,\nSarani, Park Street, Kol- 700017\n[PAN: AADCS8887R]\nRespondent\n\nAppearances by:\nAssessee represented by : Manoj Kataruka, AR\nDepartment represen…

DCIT, CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PRIVATE LIMITED, KOLKATA

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata – 700069 …..…...…………….... Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] .................... Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented…

MULUND SAMATA CO-OP HSG SOC LTD.,MUMBAI vs. ITO, WARD-41(2)(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6432/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 May 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Ashutosh Patare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(1)Section 154Section 249Section 3Section 5Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Mulund Samata Co-operative Income-tax Officer, Housing Society Ltd., Ward 41(2)(3), Hindustan Chowk, Mumbai Vs. Mulund Colony, Mulund (West), Mumbai – 400 080 (PAN : AABAN3165A) (Appellant) (Respondent) Present for: Assessee : Shri Ashutosh Patare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 18.03.2025 Date of Pronouncement : 15.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

SAMARTH SURKSHA RAKSHAK CO-OP CREDIT SOCIETY LTD,SANPADA vs. INCOME TAX OFFICER, NAVI MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 5497/MUM/2024[2020-2021]Status: DisposedITAT Mumbai14 May 2025AY 2020-2021

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

SAMARTH SURKSHA RAKSHAK CO-OP CREDIT SOCIETY LTD,SANPADA vs. INCOME TAX OFFICER, NAVI MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 5496/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

PATHARE PRABHU COOPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, appeal of the assessee is allowed

ITA 591/MUM/2025[2012-2013]Status: DisposedITAT Mumbai30 Apr 2025AY 2012-2013

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Prashant Chapekar, CAFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Pathare Prabhu Cooperative Income-tax Officer, Housing Society Ltd., Ward 22(2)(1), Plot No. 340, 12th Road, Mumbai Vs. Prabhu Nagar, Khar (West), Mumbai – 400052 (PAN : AAAAP4549G) (Appellant) (Respondent) Present for: Assessee : Shri Prashant Chapekar, CA Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 19.03.2025 Date of Pronouncement : 30.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. GRAPHITE INDIA LTD., KOLKATA

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 DCIT, Circle-11(1), Kolkata......................................................Appellant Vs. M/s. Graphite India Ltd…………………….................................Respondent [PAN: AAACC 0457 C] C.O. No.: 65/KOL/2018 Arising Out of I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 M/s. Graphite India Ltd......…

NITYANAND BAUG CO OPERATIVE SOCIETY LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX , MUMBAI

In the result, appeal is allowed in the above terms

ITA 2209/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Jul 2024AY 2018-19

Bench: Shri. Br Baskaran & Shri. Raj Kumar Chauhannityanand Baug Co-Operative Vs. Principal Commissioner Of Society Limited Income Tax Plot No. 80/83, Nity Anand Baug, R. Tower No. 6, Vashi Railway C. Marg, Chembur, Mumbai – 400 Station, Commercial Complex, 074. Vashi Navi Mumbai – 400 Pan: Aaaan6410C 703. (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. BR BASKARAN, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Nityanand Baug Co-operative Vs. Principal Commissioner of Society Limited Income Tax Plot No. 80/83, Nity Anand Baug, R. Tower No. 6, Vashi Railway C. Marg, Chembur, Mumbai – 400 Station, Commercial Complex, 074. Vashi Navi Mumbai – 400 PAN: AAAAN6410C 703. (Appellant) (Respondent) Assessee Represented by : Shri. Dinesh R. Shah & Shri. B. R. Vyas Department Represented by : Shri. Dr. Mahesh Akhade, CIT DR. Date of conclusion of Hearing : 01.07.2024 Date of Pronoun…

SILVER SAND COOP HOUSING SOC LTD,GOREGAON (WEST) vs. ACIT (CPC), BENGALORE

In the result, captioned appeals of the assessee are allowed

ITA 1598/MUM/2024[2013-14]Status: HeardITAT Mumbai11 Jul 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojari, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R
Section 80PSection 80P(2)(d)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 1598, 1597 & 1596/Mum/2024 Assessment Year: 2013-14, 2014-15 & 2015-16 M/s. Silver Sand Coop Housing ACIT (CPC), Bangalore Soc Ltd. Vs Building No. 12 Silver Sands CHS Ltd. S.V. Road, Piramal Nagar Goregaon (West) Mumbai -400062 [PAN: AADAS5600G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ravindra Poojari, A/R Revenue by : Shri R.R. Makwana, Sr. D/R सुनवाई की तारीख/Date of Hearing…

SILVER SAND COOP HOUSING SOC LTD,GOREGAON (WEST) vs. ACIT (CPC) BENGALORE, BENGALORE

In the result, captioned appeals of the assessee are allowed

ITA 1597/MUM/2024[2014-15]Status: HeardITAT Mumbai11 Jul 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojari, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R
Section 80PSection 80P(2)(d)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 1598, 1597 & 1596/Mum/2024 Assessment Year: 2013-14, 2014-15 & 2015-16 M/s. Silver Sand Coop Housing ACIT (CPC), Bangalore Soc Ltd. Vs Building No. 12 Silver Sands CHS Ltd. S.V. Road, Piramal Nagar Goregaon (West) Mumbai -400062 [PAN: AADAS5600G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ravindra Poojari, A/R Revenue by : Shri R.R. Makwana, Sr. D/R सुनवाई की तारीख/Date of Hearing…

SILVER SAND COOP HOUSING SOC LTD ,GOREGAON (WEST) vs. ACIT ( CPC) BENGALORE, BENGALORE

In the result, captioned appeals of the assessee are allowed

ITA 1596/MUM/2024[2015-16]Status: HeardITAT Mumbai11 Jul 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojari, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R
Section 80PSection 80P(2)(d)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 1598, 1597 & 1596/Mum/2024 Assessment Year: 2013-14, 2014-15 & 2015-16 M/s. Silver Sand Coop Housing ACIT (CPC), Bangalore Soc Ltd. Vs Building No. 12 Silver Sands CHS Ltd. S.V. Road, Piramal Nagar Goregaon (West) Mumbai -400062 [PAN: AADAS5600G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ravindra Poojari, A/R Revenue by : Shri R.R. Makwana, Sr. D/R सुनवाई की तारीख/Date of Hearing…

AIDED PRIMARY TEACHERS CO-OPERATIVE SOCIETY LTD,KOTTAYAM vs. THE ITOWARD-1, KOTTAYAM

In the result, appeal of the assessee is allowed

ITA 244/COCH/2023[2018-19]Status: DisposedITAT Cochin04 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2018-19

For Appellant: Sri Josekutty Jacob, A.RFor Respondent: Sri Ilaiyaraja K.S, Sr. D.R
Section 2(19)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.244/Coch/2023 Aided Primary Teachers Co-operative Society Ltd., Kottayam, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH: COCHIN (By virtual hearing) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2018-19 Aided Primary Teachers Co-operative Society Ltd. M/s. Jacob and Jacob Chartered Accountants 2nd Floor, Municipal Market ITO Complex Vs. Ward-1 Market Road, Pala, Kottayam Kottayam District Kerala 686 575 PAN NO : AADAA6992R APPELLANT RESPONDENT Appellant by : Sri Josekutty Jacob, A.R. Respondent by : Sri Ilaiyaraja K.S, Sr. D.R D…

VEER JIJAMATA CO OP CREDIT SOCIETY LIMITED,MUMBAI vs. COMMISIONER OF INCOME TAX(APPEALS), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4216/MUM/2023[AY 20-21]Status: DisposedITAT Mumbai28 Jun 2024

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriveer Jijamata Co Op. Credit Vs. Cit(A) Ward 20(3)(1), Society Ltd. Piramal Chamber, 1/10 Ameher Market Bldg., Mumbai-4000012 B A Ambedkar Road, V. J. B. Udyan S. O., Mumbai-400027 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaav5873D Appellant .. Respondent

For Appellant: Mr. Vanesh Kr. NadarFor Respondent: Shri Himanshu Kumar
Section 143(1)Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Veer Jijamata Co Op. Credit Vs. CIT(A) Ward 20(3)(1), Society Ltd. Piramal Chamber, 1/10 Ameher Market Bldg., Mumbai-4000012 B A Ambedkar Road, V. J. B. Udyan S. O., Mumbai-400027 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAV5873D Appellant .. Respondent Appellant by : Mr. Vanesh Kr. Nadar Respondent by : Shri Himanshu Kumar Date of Hearing 16.05.2024 Date of Pronouncement 28.06.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee a…

RAJAT APARTMENTS CO-OP. HOUSING SOCIETY LTD.,MUMBAI vs. ACIT CIRCLE 19(3), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 4329/MUM/2023[2021-22]Status: HeardITAT Mumbai27 May 2024AY 2021-22

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Jayesh Dadia, C.A RevenueFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(1)Section 154Section 56Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.4328 & 4329/MUM/2023 Assessment Year: 2020-21& 2021-22 Rajat Apartments Co-op Housing Assistant Commissioner of Society, Income Tax, Circle 19(3), 20, Rajat Apt., Mount Pleasant Vs. Mumbai Road, Malabar Hill, Mumbai – 400 006 (PAN:AAABR0118C) (Appellant) (Respondent) Present for: Assessee : Shri Jayesh Dadia, C.A Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 09.05.2024 Date of Pronouncement : 27.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: B…

RAJAT APARTMENTS CO.OP. HOUSING SOCIETY,MUMBAI vs. ACIT CIRCLE 19(3), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 4328/MUM/2023[2020-21]Status: HeardITAT Mumbai27 May 2024AY 2020-21

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Jayesh Dadia, C.A RevenueFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(1)Section 154Section 56Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.4328 & 4329/MUM/2023 Assessment Year: 2020-21& 2021-22 Rajat Apartments Co-op Housing Assistant Commissioner of Society, Income Tax, Circle 19(3), 20, Rajat Apt., Mount Pleasant Vs. Mumbai Road, Malabar Hill, Mumbai – 400 006 (PAN:AAABR0118C) (Appellant) (Respondent) Present for: Assessee : Shri Jayesh Dadia, C.A Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 09.05.2024 Date of Pronouncement : 27.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: B…

POONAM CHAMBERS PREMISES CO-OP SOCIETY LIMITED,MUMBAI vs. CIT(A), DELHI

In the result, the appeal of assessee is allowed

ITA 2431/MUM/2022[2017-2018]Status: DisposedITAT Mumbai20 Dec 2022AY 2017-2018

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalepoonam Chambers Vs. Nfac, Newdelhi. Premises Co-Op Society Ltd., G/5, Poonam Chambers, Dr. Annie Besant Road, Worli, Mumbai – 400018. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaap5497K Appellant .. Respondent Appellant By : Mr. Shashank Mehta.Ar Respondent By : Mr. B. Bagchi.Dr Date Of Hearing 29.11.2022 Date Of Pronouncement 30.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Passed By The National Faceless Appeal Centre, (Nfac) / Cit(A) U/S 250 Of The Act. The Assessee Has Raised The Fallowing Grounds Of Appeal:

For Appellant: Mr. Shashank Mehta.ARFor Respondent: Mr. B. Bagchi.DR
Section 143(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Poonam Chambers Vs. NFAC, NewDelhi. Premises Co-Op Society Ltd., G/5, Poonam Chambers, Dr. Annie Besant Road, Worli, Mumbai – 400018. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAP5497K Appellant .. Respondent Appellant by : Mr. Shashank Mehta.AR Respondent by : Mr. B. Bagchi.DR Date of Hearing 29.11.2022 Date of Pronouncement 30.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order passed by the National Faceless Appeal C…

AIDED PRIMARY TEACHERS CO-OPERATIVE SOCIETY LTD,KOTTAYAM vs. THE ITOWARD-1, KOTTAYAM

The appeal stand allowed in terms of our above order

ITA 28/COCH/2022[2017-18]Status: DisposedITAT Cochin30 Nov 2022AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: NoneFor Respondent: Smt.J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M आयकर अपील सं./ ITA No.28/Coch/2022 (िनधा@रण वष@ / Assessment Year: 2017-18) Aided Primary Teachers Co-operative ITO बनाम Society Ltd. Ward-1, K-334, Near Railway Station Kottayam. / Vs. Kottayam – 686 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADAA-6992-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ"…

NMG BANK EMPLOYEES CO-OP CREDIT SOCIETY,KANNUR vs. THE ITO, KANNUR

The appeals stand allowed in terms of our above order

ITA 120/COCH/2021[2017-18]Status: DisposedITAT Cochin30 Nov 2022AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: NoneFor Respondent: Smt.J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 143(3)Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M आयकर अपील सं./ ITA Nos.119 & 120/Coch/2021 (िनधा@रण वष@ / Assessment Year: 2016-17 & 2017-18) NMG Bank Employees Co-Operative ITO बनाम/ Credit Society Ward-1 & TPS, No.L 908, Yogasala Road, Kannur. Vs. Kannur, Kerala-670 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABTN-0330-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appe…

NMG BANK EMPLOYEES CO-OP CREDIT SOCIETY,KANNUR vs. THE ITO, , KANNUR

The appeals stand allowed in terms of our above order

ITA 119/COCH/2021[2016-17]Status: DisposedITAT Cochin30 Nov 2022AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M

For Appellant: NoneFor Respondent: Smt.J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 143(3)Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M आयकर अपील सं./ ITA Nos.119 & 120/Coch/2021 (िनधा@रण वष@ / Assessment Year: 2016-17 & 2017-18) NMG Bank Employees Co-Operative ITO बनाम/ Credit Society Ward-1 & TPS, No.L 908, Yogasala Road, Kannur. Vs. Kannur, Kerala-670 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABTN-0330-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appe…

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Subramanian v. Siemens India Ltd. (15 Taxmann 594) — Cited in 35 Judgments | BharatTax