Vaijayantabai Baburao Patil v. Shantaram Baburao Patil

ITA 1006/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

…आयकर अपील"य अ"धकरण, बी "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/s. Gopuram Enterprises Private Limited, The Assistant Commissioner of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, CC 1(1) Chennai 600 028. Chennai PAN: AA…

Gopuram Enterprises Private Limited, Chennai vs. ACIT CC 1(1), Chennai

In the result, all six these appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

ITA 1005/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

…आयकर अपील"य अ"धकरण, बी "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/s. Gopuram Enterprises Private Limited, The Assistant Commissioner of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, CC 1(1) Chennai 600 028. Chennai PAN: AA…

Gopuram Enterprises Private Limited, Chennai vs. ACIT CC1(1), Chennai

In the result, all six these appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

ITA 1004/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

…आयकर अपील"य अ"धकरण, बी "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/s. Gopuram Enterprises Private Limited, The Assistant Commissioner of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, CC 1(1) Chennai 600 028. Chennai PAN: AA…

Gopuram Enterprises Private Limited, Chennai vs. ACIT CC1(1), Chennai

In the result, all six these appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

ITA 1003/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

…आयकर अपील"य अ"धकरण, बी "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/s. Gopuram Enterprises Private Limited, The Assistant Commissioner of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, CC 1(1) Chennai 600 028. Chennai PAN: AA…

Gopuram Enterprises Private Limited, Chennai vs. ITO, Chennai

In the result, all six these appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

ITA 1002/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

…आयकर अपील"य अ"धकरण, बी "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/s. Gopuram Enterprises Private Limited, The Assistant Commissioner of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, CC 1(1) Chennai 600 028. Chennai PAN: AA…

Gopuram Enterprises Private Limited, Chennai vs. ACIT C 1(1), Chennai

In the result, all six these appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

ITA 116/BANG/2023[2013-14]Status: DisposedITAT Bangalore18 Apr 2023AY 2013-14

…आयकर अपील"य अ"धकरण, बी "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/s. Gopuram Enterprises Private Limited, The Assistant Commissioner of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, CC 1(1) Chennai 600 028. Chennai PAN: AA…

M/S. Raksha Realtors Private Limited, Bangalore vs. DCIT, Central Circle-2(3), Bangalore

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Chandra Poojariassessment Year: 2013-14

For Appellant: Shri Avinash Mallya, A.RFor Respondent: Shri Ganesh R. Ghale, D.R

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 249(2)Section 250Section 57

…ITA No.116/Bang/2023 M/s. Raksha Realtors Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Raksha Realtors Pvt. Ltd. Divyasree Chambers, Wing A, O Shaugnessy Road Langford Town Vs. CIT (A) Bangalore 560 025 NFAC, Delhi PAN NO : AACCR6184R APPELLANT RESPONDENT Appellant by : Shri Avinash Mallya, A.R. Respondent by : Shri Ganesh R. Ghale, D.R. Date of Hearing : 27.03.2023 Date of Pronouncement : 18.04.2023 O R D E R This appeal by the assessee is directed against order of the NFAC, Delhi…

Brij Bihari Dubey Educational Trust, Gorakhpur vs. The Deputy/Assistant Commissioner of Income Tax, Exemption, Lucknow

In the result, appeal of the assessee is dismissed

ITA 45/VNS/2022[2014-2015]Status: DisposedITAT Varanasi24 Feb 2023AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

For Appellant: Sh. Subhash Chand, Adv & ShFor Respondent: Sh. A.K. Singh, Sr. DR

Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Brij Bihari Dubey Educational Trust, vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, of Income Tax-CPC, Gorakhpur-273001, Uttar Pradesh Bangalore PAN-AABTB7657D (Appellant) (Respondent) Appellant by: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 09.02.2023 Date of pronouncement: 24.02.2023 O R D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1043/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1042/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1041/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1040/CHNY/2022[2014-2015]Status: HeardITAT Chennai31 Jan 2023AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1039/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1038/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1037/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Gopuram Enterprises Pvt Ltd, Chennai vs. ITO, TDS CPC, Ghaziabad

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

ITA 1036/CHNY/2022[2013-2014]Status: HeardITAT Chennai31 Jan 2023AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

Section 154Section 200Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s.Gopuram Enterprises Pvt. Ltd., v. The Income Tax Officer, New No.31, Lazarus Church Road, TDS, CPC, R.A.Puram, Ghaziabad. Chennai-600 028. [PAN: AAACS 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 126/PAN/2018[2004-05]Status: DisposedITAT Panaji01 Apr 2022AY 2004-05

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

ITA 125/PAN/2018[2003-04]Status: DisposedITAT Panaji01 Apr 2022AY 2003-04

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

ITA 124/PAN/2018[2002-03]Status: DisposedITAT Panaji01 Apr 2022AY 2002-03

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

ITA 123/PAN/2018[2001-02]Status: DisposedITAT Panaji01 Apr 2022AY 2001-02

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02