Taxman 22 (Ker.) and ITO v. Shri Anupallavi Finance & Investments

9 Taxmann.com 163Reported decision2011#21693 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Taxman 22 (Ker.) and ITO v. Shri Anupallavi Finance & Investments

SHRI JITENDRA P. SHAH,AHMEDABAD vs. THE DCIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

ITA 1113/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2016-17

For Appellant: Shri M.J. Shah, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 145Section 154Section 199(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Shri Manish Jitendra The Deputy Shah, L/H of Late Shri Commissioner of Jintendra P. Shah, Vs Income Tax, B-117-118, Mondeal Circle-4(2), Heights Nr. Wide Angel, Ahmedabad S.G. Highway, (Respondent) Ahmedabad-380015 PAN: ALXPS5820L (Appellant) Assessee by: Shri M.J. Shah, A.R. & Shri Rushin Patel. A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 23-11-2022 Date of pronouncement : 30-11-2022 आदेश/ORDER PER : SIDDHARTHA N…

DCIT vs. SASKEN NETWORK ENGG. LTD.,,

In the result, appeal by the Revenue is allowed

ITA 547/BANG/2013[2007-08]Status: DisposedITAT Bangalore12 Jul 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2007-08 The Deputy Commissioner Vs. M/S. Sasken Network Engineering Limited, Of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4Th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. Rbi), Nrupathunga Road, Bengaluru-560071. Bengaluru. Pan : Aaics 4405 Q Appellant Respondent Appellant By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru. Respondent By : Shri. C. Narayan, Ca Date Of Hearing : 07.07.2021 Date Of Pronouncement : 12.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Revenue Against The Order Dated 30.01.2013 Of Cit(Appeals)-Iii, Bengaluru, Relating To Assessment Year 2007-08. 2. The Facts & Circumstances Under Which The Said Appeal By The Revenue Arises For Consideration Are The Assessee Is A Company Incorporated Under The Companies Act, 1956 & Engaged Inter Alia In The Business Of Installation & Commissioning Services. The Assessee Filed Its Return Of Income ('Rol') Under Section 139(1) Of The Income-Tax Act, 1961 (Act') On October 31, 2007 Declaring Taxable Income Of Rs 3,05,04,940 On Which Taxes Of Rs 1,02,67,963 Were Payable. On Account Of Credit For Taxes Deducted At Source (Tds') Amounting To Rs 1,21,26,857 & Self Assessment Tax Amounting To Rs 1,60,0000 A Page 2 Of 9 Refund Of Rs 34,58,894 Was Claimed. The Rol Was Selected For Scrutiny & The Assessment Was Concluded Vide Assessment Order Under Section 143(3) Of The Act Dated December 17, 2009 Wherein Income Returned By The Assessee In The Rol Was Accepted By The Deputy Commissioner Of Income-Tax, Circle 12(3) (A0).

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), BengaluruFor Respondent: Shri. C. Narayan, CA

Section 139(1)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2007-08 The Deputy Commissioner Vs. M/s. Sasken Network Engineering Limited, of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. RBI), Nrupathunga Road, Bengaluru-560071. Bengaluru. PAN : AAICS 4405 Q APPELLANT RESPONDENT Appellant by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru. Respondent by : Shri. C. Narayan, CA Date of hearing : 07.07.2021 Date of Pronouncement : 12.07.2021 O R D…

SURENDRA S. GUPTA,MUMBAI vs. ADDL CIT 24(3), MUMBAI

Appeal stand partly allowed in terms of our above order

ITA 5791/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 May 2018AY 2010-11

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.5791/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) Surendra S. Gupta Additional Commissioner Of 102-106, ‘A’ Wing Income Tax 24(3) बनाम/ Zaitoon Apartments,182 C-11, Pratyakshkar Bhawan Vs. S.V.Road,Goregaon (W) B.K.C, Bandra (East) Mumbai-400 062 Mumbai -400 051 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabpg-5931-H (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: M.Subramaniyam,Ld. ARFor Respondent: M.V.Rajguru, Ld. DR

Section 143(3)Section 50C

…Vs. ITO [2012 SMC Bench Delhi ITA No. 5849/Del/2011] ITA.No.5791/Mum/2014 Surendra S. Gupta Assessment Year-2010-11 The same are pitied against contrary decision of the Tribunal rendered in ITO Vs. Shri Anupallavi Finance & Investments [2010 Chennai Tribunal 9 Taxmann.com 163] where a view has been taken that credit of TDS would be available only in the year when the corresponding income is offered to tax by the assessee. 7.2 So far as the decision of higher Judicial Authority is concerned, we find that Hon’ble Kerala High Court in CIT Vs. Smt. Pushpa Vijoy [19 Taxmann.com 157] has clinched the issue in the foll…

RELIGARE TECHNOVA GLOBAL SOLUTIONS LTD,NEW DELHI vs. ACIT CIR 2(1), MUMBAI

In the result, the appeal is partly allowed

ITA 245/MUM/2012[2007-08]Status: DisposedITAT Mumbai09 Dec 2016AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am

For Appellant: Shri Dhanesh Bafna & Shri RaviFor Respondent: Shri Prakash R. Mane,DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी शि"तिजत डे, "या"यक सद"य, एवं "ी एन के "धान, लेखा सद"य, के सम" BEFORE SHRI SAKTIJIT DEY, JM AND SHRI N. K. PRADHAN, AM आयकर अपील सं/ I.T.A. No.245/Mum/2012 ("नधा"रण वष" / Assessment Year: 2007-08) Religare Technova Global ACIT Cir 2(1),Aaykar बनाम/ Solutions Ltd. (Now known as Bhavan,M K Road, Vs. Dion Global Solutions Ltd) D3, Mumbai -20 P3B, District Centre, Saket, New Delhi-110017 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACF1917E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri Dhanesh Bafna & Shri Ravi Sawana, AR Department by: Shri Pr…