Tarun Consruction Co. v. ITO

157 Taxmann.com 727Reported decision2023#14985 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(1)Section 36(1)(va)Section 143(1)(a)Section 234BSection 234CSection 250Section 143(1)(a)(ii)Section 2(24)(x)

Issues it is cited on

section 143(1)(a)(ii)employees contribution to pfassistant directorsection 143(1)(a)interest u/s 234bsection 36(1)(va)section 2(24)(x)section 36(1)section 2(24)section 36section 234bsection 37

Judgments citing Tarun Consruction Co. v. ITO

Muniswamy Reddy Venkatesha, Bengaluru vs. DCIT, Circle-4(3)(1), Bengaluru

In the result, appeals of the assessee are dismissed

ITA 178/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Nov 2025AY 2020-21

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

Muniswamy Reddy Venkatesha, Bengaluru vs. DCIT, Circle- 4(3)(1), Bangalore

In the result, appeals of the assessee are dismissed

ITA 177/BANG/2025[2019-20]Status: DisposedITAT Bangalore18 Nov 2025AY 2019-20

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

Muniswamy Reddy Venkatesha, Bengaluru vs. DCIT, Circle-4(3)(1), Bangalore

In the result, appeals of the assessee are dismissed

ITA 176/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Nov 2025AY 2018-19

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

Sudhakar Arora, Delhi vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Sudhakar Arora, ADIT, 4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission of Income Tax…

Thamanna, Mysore vs. Assistant Commissioner of Income, Circle-2(1), Mysore

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

ITA 1188/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Oct 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Shri Thamanna, Vs. The Assistant Commissioner L-19/A, KHB Colony, of Income Tax, R.S. Naidu Nagar, Circle 2(1), Mysore – 570 007. Mysore. PAN : ADAPT 0876C APPELLANT RESPONDENT Appellant by : Smt. Sheetal, Advocate Respondent by : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.09.2024 Date of Pronouncement : 22.10.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against t…

Moog Motion Controls Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal is allowed

ITA 184/BANG/2024[2019-2020]Status: DisposedITAT Bangalore08 May 2024AY 2019-2020

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. Moog Motion Controls Pvt. Ltd., Acit, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. Pan : Aadcm 3828 J Appellant Respondent Assessee By : Shri. Srinivas K. P, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.03.2024 Date Of Pronouncement : 08.05.2024

For Appellant: Shri. Srinivas K. P, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT)
Section 139(1)Section 143(1)Section 36(1)(va)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Moog Motion Controls Pvt. Ltd., ACIT, Site No.42-43, Doraisanipalya Circle – 4(1)(1), Village, Vs. Bengaluru. Opp. Oracle (Kalyani Magnum), Bilekahalli, Begur Hobli, Bengaluru – 560 076. PAN : AADCM 3828 J APPELLANT RESPONDENT Assessee by : Shri. Srinivas K. P, CA Revenue by : Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 20.03.2024 Date of Pronouncement : 08.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Membe…

Tarun Consruction Co. v. ITO (157 Taxmann.com 727) — Cited in 6 Judgments | BharatTax