How many judgments cite Torrent Pharmaceuticals Ltd. v. DCIT?

40 judgments on BharatTax cite Torrent Pharmaceuticals Ltd. v. DCIT (97 Taxmann.com 671), spanning 2019 to 2026.

Which sections of the Income Tax Act does Torrent Pharmaceuticals Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 1961, Section 263, Section 143(3), Section 142(1), Section 144B, Section 119.

Torrent Pharmaceuticals Ltd. v. DCIT

97 Taxmann.com 671Income Tax Appellate Tribunal2018#3008 most cited

What is Torrent Pharmaceuticals Ltd. v. DCIT authority for?

An Assessing Officer's (AO) order is generally considered erroneous under section 263(1) only in cases of gross inadequacy of inquiry or lack of application of mind, as expecting a thorough examination of every single transaction is not feasible, especially for listed companies with multiple professional audits.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Torrent Pharmaceuticals Ltd v DCIT · section 263 · CIT v Malabar Industrial Co. Ltd. · erroneous and prejudicial to the interest of revenue · inadequate enquiry · lack of application of mind · Explanation 2 to section 263 · gross inadequacy of inquiry · listed company audits

Sections most often in play

Section 1961 Section 263 Section 143(3)Section 142(1)Section 144B Section 119 Section 11 Section 11 of the Income Tax Act

Issues it is cited on

inadequate enquiry section 263(1)prejudicial to interest of revenue lack of enquiry section 115bbc malabar industrial anonymous donation revision under section 263 corpus fund section 119 erroneous and prejudicial revision u/s 263

Judgments citing Torrent Pharmaceuticals Ltd. v. DCIT

CISCO COMMERCE INDIA PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, BENGALURU-2, BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 1235/BANG/2025[2021-22]Status: DisposedITAT Bangalore05 Mar 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 154Section 194JSection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2021-22 Cisco Commerce India Pvt. Ltd., Vs. The Principal Commissioner No.10, 2nd Floor, Brigade South of Income Tax, Parade, Mahatma Gandhi Road, Bengaluru-2, Bangalore – 560 001. Bengaluru. PAN: AAECC 2704Q APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.01.2026 Date of Pronouncement : 05.03.2026 O R D E R Per Prashant Maharishi, Vice President 1.…

CISCO SYSTEMS (INDIA) PRIVATE LIMITED,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2, KORAMANGALA, BANGALORE

In the result, the appeal of the assessee is hereby dismissed

ITA 1234/BANG/2025[AY 2021-22]Status: DisposedITAT Bangalore30 Jan 2026

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2021-22

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 143(3)Section 144BSection 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2021-22 Cisco Systems (India) Pvt. Ltd., Vs. The Pr. Commissioner of Sez unit Kadubeesanahalli Village, Income – 2, Bellandur, S.O Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN – AABCC 0258 Q APPELLANT RESPONDENT Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 09.01.2026 Date of Pronouncement : 30.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been inst…

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

ITA 2933/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20

Section 143(1)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. PAN-AAACM5586C (Appellant) (Respondent) S.A. No.332/Del/2025 (Arising out of ITA No. 2933/Del/2025) (ASSESSMENT YEAR: 2019-20) Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. P…

M/S. PARISHRAM BUILDERS,,VERAVAL vs. THE PR. COMMISSIONER OF INCOME TAX-1,, RAJKOT

In the result, appeal filed by the assessee, is allowed

ITA 98/RJT/2021[2015-16]Status: DisposedITAT Rajkot29 Sept 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.98/Rjt/2021 "नधा"रणवष"/ Assessment Year: 2015-16 M/S. Parisharam Builders The Pr. Commissioner Of बनाम Krunal Complex, Income Tax, Rajkot-1, 1St Floor, Junagadh Road, Veraval Vs. Rajkot Gujarat-362266 Pan : Aacfp5403G (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.98/RJT/2021 "नधा"रणवष"/ Assessment Year: 2015-16 M/s. Parisharam Builders The Pr. Commissioner of बनाम Krunal Complex, Income Tax, Rajkot-1, 1st Floor, Junagadh Road, Veraval Vs. Rajkot Gujarat-362266 PAN : AACFP5403G (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रती क" ओर से/Assessee by : Shri Mehul Ranpura, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई क" तार"ख /Date of He…

CT. RAMANATHAN (HUF),PUDUKKOTTAI vs. PCIT 1, MADURAI

Appeal of the assessee is allowed

ITA 761/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.761/Chny/2025 Assessment Years: 2020-21 C.T.Ramanathan(Huf), Income Tax Officer, No.7/45, Ct.Rm.S.House, M.St.S. Street Ward-1, Kulipirai, Pudukottai Dist, Pudukottai. Tamil Nadu-622 402. [Pan: Aaahc0701L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.V.Subbarayan, Dcit(Retd.) प्रत्यर्थी की ओर से /Revenue By : Mr.M.K.Biju, Cir Dr By Virtual. सुनवाई की तारीख/Date Of Hearing : 03.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश / O R D E R

For Appellant: Mr.V.Subbarayan, DCIT(Retd.)For Respondent: Mr.M.K.Biju, CIR DR by virtual

Section 143(3)Section 263Section 3

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.761/Chny/2025 Assessment Years: 2020-21 C.T.Ramanathan(HUF), Income Tax Officer, No.7/45, CT.RM.S.House, M.ST.S. Street Ward-1, Kulipirai, Pudukottai Dist, Pudukottai. Tamil Nadu-622 402. [PAN: AAAHC0701L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr.V.Subbarayan,…

MANSUKHBHAI KANJIBHAI KAKADIYA,RAJKOT vs. PR. CIT-1 , RAJKOT

In the result, the appeal of the assessee is allowed

ITA 269/RJT/2024[2018-19]Status: DisposedITAT Rajkot08 May 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 269/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Mansukhbhai Kanjibhai Kakadiya Vs. The Pr. Commissioner Of Prop. Khodiyar Silver Manufacture Income Tax – 1, Rajkot Champak Nagar Chs Ltd., Opp. Pani Aayakar Bhavan, Race Na Ghoda, Pedak Road, Course Ring Road, Rajkot – 360003 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adnpk3148B (Appellant) (Respondent) Appellant By : Shri Rashmin Vekariya, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 18/02/2025 Date Of Pronouncement : 08/05/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Rashmin Vekariya, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 115BSection 133ASection 133A(1)Section 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 269/RJT/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Mansukhbhai Kanjibhai Kakadiya Vs. The Pr. Commissioner of Prop. Khodiyar Silver Manufacture Income Tax – 1, Rajkot Champak Nagar CHS Ltd., Opp. Pani Aayakar Bhavan, Race Na Ghoda, Pedak Road, Course Ring Road, Rajkot – 360003 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADNPK3148B (Appellant) (Respondent) Appellant by : Shri Rashmin Vekariya, Ld. AR Respondent by : Sh…

ALOK VIJAWAT,JAIPUR vs. PCIT, UDAIPUR, UDAIPUR

ITA 605/JPR/2024[2019-20]Status: DisposedITAT Jaipur13 Dec 2024AY 2019-20

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

For Appellant: Shri Devang Gargieya, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR

Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

…1 आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 605/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Alok Vijawat cuke The PCIT Vs. Udaipur Station Road, Masjid Ke Samne Bhawani Mandi, Jhalawar 326 502 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AERPV0538 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Devang Gargieya, Advocate jktLo dh vksjls@Revenue by: M…

FAIVELEY TRANSPORT TECHNOLOGIES INDIA PVT. LTD.,HOSUR vs. ACIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1598/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Oct 2024AY 2018-19

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri Nilay Baran Som, IRS, CIT

Section 143(3)Section 263Section 80

…आयकर अपीलीय अिधकरण, ए, , "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1598/CHNY/2024 िनधा"रण वष"/Assessment Year: 2018-2019 Faiveley Transport Rail Technologies The Principal Commissioner India Private Limited, Vs. of Income Tax-1, Post Box No.39, Chennai. Harita, Hosur 631 509. PAN: AAGCS 8525B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. Ashik Shah,…

ST.JOSEPH'S EDUCATIONAL TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

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

ITA 1620/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT

Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…आयकर अपीलीय अिधकरण ‘ए’’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम"। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’s Institute of Science and Vs. The Principal Commissioner of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [PAN: AAHTS 9943B] आयकरअपील सं./ ITA No.1620 /Chny/2024 (िनधा"रणवष"…

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

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

ITA 1619/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT

Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

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

ITA 1618/CHNY/2024[2018-19]Status: DisposedITAT Chennai15 Oct 2024AY 2018-19

Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…2 ITA Nos.1618 to 1620/Chny/2024 St. Joseph's Educational Trust has filed an appeal for assessment year 2020-2021 against order dated 31.03.2024 of Id. Principal Commissioner of Income Tax, Central, Chennai-1. Since the issues are common in all these appeals, they are heard together and are disposed of by this common order. For the sake of brevity we take up St. Joseph's Institute of Science and Technology Trust appeal in ITA No.1618/Chny/2024 for assessment year 2018-2019 as lead case. Our decision on this issue will equally apply to appeal Nos. 1619 & 1620/Chny/2024 for assessment years 2020-2021 also. 2. Sans…

SOURABH SHARMA,JAIPUR vs. PCIT,JAIPUR-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 240/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Nov 2023AY 2018-19

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

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Sh. Arvind Kumar (CIT) a

Section 142(1)Section 143(2)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 240/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Sourabh Sharma cuke PCIT, 58, Gom Defense Colony, 5th Vs. Jaipur-2 Avenue, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADPPS 2335 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Reve…

JAI INTERNATIONAL,UDAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR

In the result, appeal of the assessee in ITA no

ITA 23/JODH/2022[2015-16]Status: DisposedITAT Jodhpur26 Sept 2023AY 2015-16

Bench: The Date Of Hearing. 4. That The Hon’Ble Pcit Has Not Given Any Specific Instance About Rejecting The Details Submitted By Us In Response To Their Query. 5. That The Hon’Ble Pcit Has Not Given Any Specific Reason/Speaking Order Contradicting Case Laws Submitted By Us. The Hon’Ble Pcit Only Says That The Facts Are Different.”

Section 142(1)Section 143(2)Section 143(3)Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Jai International Vs PCIT, G-1/202 G-1/202, Udyog Udaipur Vihar, Sukher (Appellant) (Respondent) PAN NO. AAAFJ 7582 Q Assessee By Sh. Anil Sharma, C.A. Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 04/07/2023 Date of 26/09/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Udaipur dated 04.02.2021 [here in after (ld. PCIT)] for assessment year 2015-16…

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

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

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR

Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

SHRI. NAGARAJ VINAYAK JOSHI,KARAWAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 239/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru

Section 115BSection 133ASection 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.238 and 239/Bang/2023 Assessment Years : 2017-18 and 2018-19 Nagaraj Vinayak Joshi, The Principal Commissioner of Income Civil Engineer and Contractor, Tax (Central), H. No.4038, Joshiwada, Vs. Bengaluru. Nandangadda, North Kanara, Karawar – 581 301. PAN : ABXPJ 3854 B APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru. Date of hearing : 22.06.2023 Date of Pronouncement : 28.06.2023 O…

SHRI. NAGARAJ VINAYAK JOSHI,KARAWAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 238/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jun 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru

Section 115BSection 133ASection 263Section 69

SRI. GIREESHSHASTRI SHANKARSHASTRI JEERE ,GAJENDRAGAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 305/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner Of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. Pan : Agupj 2460 M Appellant Respondent Assessee By : Shri. R. Chandrashekar, Advocate Revenue By : Shri. D. K. Mishra, Cit (Dr)(Itat), Bengaluru. Date Of Hearing : 15.06.2023 Date Of Pronouncement : 16.06.2023

For Appellant: Shri. R. Chandrashekar, AdvocateFor Respondent: Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru

Section 115BSection 131Section 133ASection 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. PAN : AGUPJ 2460 M APPELLANT RESPONDENT Assessee by : Shri. R. Chandrashekar, Advocate Revenue by : Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru. Date of hearing : 15.06.2023 Date of Pronouncement : 16.06.2023 O R D E R Per George George K, Judicial Member: Th…

OM SAI HOUSING & DEVELOPMENT CO. P. LTD.,MUMBAI vs. PR. CIT - 8, , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 635/MUM/2021[2015-16]Status: DisposedITAT Mumbai15 Feb 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 143(1)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER ITA.NO.635/MUM/2021 (A.Y: 2015-16) Om Sai Housing & Development Co. Private Limited v. Pr.CIT – 8 B/27, Suprabhat Society Room No. 611, Aayakar Bhavan Dyanmandir Road, Dadar (W), Mumbai – 400028 M.K. Road, Mumbai - 400020 PAN: AAACO8560E (Appellant) (Respondent) Assessee Represented by : Shri Vishnu Agarwal Department Represented by : Shri K.C. Salvamani Date of Hearing : 23.01.2023 Date of Pronouncement : 15.02.2023 O R D E R PER S. RIFAUR RAHMA…

TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. PR CIT-5, MUMBAI

In the result, the two appeals filed by the assessee are partly allowed

ITA 976/MUM/2021[2013-14]Status: HeardITAT Mumbai04 Jan 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleita No. 976 & 977/Mum/2021 (A.Y: 2013-14 & 2014-15) Teleperformance Global Vs. The Pr.Cit-5 Services Pvt Ltd., Room No. 515, 5Th Teleperformance Tower, Floor, Aaykar Bhavan, Plot Cst No. 1406 Mk Road, A/28 Mindspace Mumbai – 400020. Goregaon West Mumbai– 400 064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcv2572L Appellant .. Respondent Appellant By : Shri Madhur Agarwal.Ar Respondent By : Shri H.N Singh.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 04.01.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The Pr. Commissioner Of Income Tax(Pr.Cit)-5 Mumbai Passed U/S 263 Of The Act.

For Appellant: Shri Madhur Agarwal.ARFor Respondent: Shri H.N Singh.DR

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 976 & 977/Mum/2021 (A.Y: 2013-14 & 2014-15) Teleperformance Global Vs. The Pr.CIT-5 Services Pvt Ltd., Room No. 515, 5th Teleperformance Tower, Floor, Aaykar Bhavan, Plot CST No. 1406 MK Road, A/28 Mindspace Mumbai – 400020. Goregaon West Mumbai– 400 064. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCV2572L Appellant .. Respondent Appellant by : Shri Madhur Agarwal.AR Respondent by : Shri H.N Singh.DR Date of Hearing 18.10.2022 Date of Pronouncement 04.01.202…

INFINITI RETAIL LTD ,MUMBAI vs. CHIEF CIT (OSD) (I/C. PR. CIT - 2 ), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3685/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14

Section 115JSection 143(3)Section 263Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Infiniti Retail Limited Vs. Deputy Commissioner of Unit No.701 & 702, 7th Floor Income Tax-2(2)(1) Room No.545, 5th Floor Kaledonia, Sahar Road Andheri (E) Aayakar Bhavan Mumbai-400 069 M.K.Road, Mumbai -400020 PAN/GIR No.AACCV1726H (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri K.C.Selvamani Date of Hearing 17/10/2022 Date of Pronouncement 31/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.3685/Mum/2019 for A.Y.2013…

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