Vishnu Anant Mahajan v. ACIT

22 Taxmann.com 88Income Tax Appellate Tribunal2012#3573 most cited

What is Vishnu Anant Mahajan v. ACIT authority for?

Depreciation on fixed assets used for business purposes cannot be disallowed under Section 14A of the Income-tax Act.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Vishnu Anant Mahajan · ACIT · Section 14A · depreciation disallowance · expenditure · statutory allowance · ITAT · business purposes

Also reported as

137 ITD 18916 ITR 621

Sections most often in play

Section 10(2A)Section 14ASection 143(1)Section 8DSection 115JBSection 142(1)Section 143(2)Section 10(34)

Issues it is cited on

section 10(2a)disallowance under section 14asection 14aliable to taxdisallowance u/s 14asection 10section 143(1)previous yearsection 14prescribedtotal incomebusiness

Judgments citing Vishnu Anant Mahajan v. ACIT

DOSTI REALTY LIMITED,MUMBAI vs. DCIT, CIRCLE-1(1)(1), MUMBAI

In the result appeal filed by the assessee stands partly allowed

ITA 6129/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 115JSection 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI ARUN KHODPIA (ACCOUNTANT MEMBER) I.T.A. No. 6129/Mum/2024 Assessment Year: 2017-18 Dosti Realty Limited Vs. The Deputy 1st Floor, Lawrence & Commissioner of Mayo House, 276 Dr. D. Income Tax, Circle N. Road, Fort, 1(1)(1), Mumbai-400001 Room No.533, 5th Floor, PAN:AACCD7714K Aayakar Bhavan, Maharishi Karve Road, Mumbai-400020 (Appellant) (Respondent) Appellant by Shri Vijay Mehta Respondent by Shri Umashankar Prasad, CIT D.R. Date of Hearing 02.09.2025 Date of Pronouncement 28.10.2025 ORDER Per: Smt…

DOSTI REALTY LIMITED,MUMBAI vs. DCIT, CIRCLE-1(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 6130/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Bhangepatil Pushkaraj, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Dosti Realty Limited Deputy Commissioner of 1st Floor, Income Tax, Lawrence & Mayo House, Circle-1(1)(1), 276 Dr. D. N. Road, Fort, Vs. Mumbai Mumbai – 400001 (PAN : AACCD7714K) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Shri Bhangepatil Pushkaraj, Sr. DR Date of Hearing : 25.04.2025 Date of Pronouncement : 24.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Assessee…

SHRINGAR DEVELOPERS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 13(2)(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4899/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Feb 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Yogesh Thar & Shri Deep Chauhan, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 10Section 143(1)Section 14ASection 36(1)(ii)Section 36(1)(iii)

…he capital contribution in a partnership firm itself shows that there was a business need. Per contra, the ld. D/R supported the findings of the AO and placed reliance on the decision of the Special Bench in the case of Vishnu Anant Mahajan vs. ACIT in [2012] 16 ITR 621 (Ahmedabad-ITAT). 6. We have carefully perused the orders of the authorities below. The undisputed fact is that the assessee had borrowed money for investment in the partnership firm in the form of capital contribution. The assessee has earned taxable interest amounting to Rs. 48,53,903/- I.T.A. No. 4899/Mum/2024 5 and has paid interest of Rs.41…

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. RADHA MADHAV INVESTMENTS PRIVATE LIMITED, MUMBAI

In the result the appeal is partly allowed

ITA 3341/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jul 2024AY 2017-18
Section 10Section 10(34)Section 115JSection 143(1)Section 143(2)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Dy. Commissioner of Vs. Radha Madhav Income Tax Circle– Investments Pvt. Ltd. 3(3)(1), 122, Maker Chambers III, Room no. 609, Nariman Point, Aaykar Bhavan, Mumbai–400021 M.K. Road, Churchgate, Mumbai–400020 PAN/GIR No. AAACR4063M (Appellant) .. (Respondent) Assessee by Shri. Madhur Agrawal Revenue by Ms. Mahita Nair, Sr. AR Date of Hearing 06/05/2024 Date of Pronouncement 04/07/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal is directed against th…

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

ITA 124/JODH/2022[2018-19]Status: DisposedITAT Jodhpur31 Jul 2023AY 2018-19

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

Section 143(1)Section 154Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Sunil Kumar Doshi Vs CPC, Barmer Bangalore (Appellant) (Respondent) PAN NO. AASPD 2294 D Assessee By Shri Amit Kothari-C.A. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 03/07/2023 Date of 31/07/2023 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 National Faceless Appeal Centre, Delhi dated 16.08.2022 [here in after (NFAC)] for assessment year 2018-19. 2. The assessee has ma…

M/S VISHAL DIAMONDS PVT LTD,MUMBAI vs. INCOME TAX OFFICER-5(3)(1), MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2790/MUM/2022[2018-2019]Status: DisposedITAT Mumbai12 Jul 2023AY 2018-2019

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon’Blem/S. Vishal Diamonds Pvt. Ltd., Vs. Income Tax Officer – 5(3)(1) Mumbai 11Th Floor, The Plaza Hughes Road, 55 Gamdevi, Mumbai - 400007 Pan: Aaacv2799Q (Appellant) (Respondent)

Section 10Section 14Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & MS KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER M/s. Vishal Diamonds Pvt. Ltd., vs. Income Tax Officer – 5(3)(1) Mumbai 11th Floor, The Plaza Hughes Road, 55 Gamdevi, Mumbai - 400007 PAN: AAACV2799Q (Appellant) (Respondent) Assessee Represented by : Shri Hariom Tulsiyan Department Represented by : Vranda U. Matkari Date of Conclusion of Hearing : 18.04.2023 Date of Pronouncement : 12.07.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned C…

M/S. RELIGARE ENTERPRISE LTD.,NOIDA vs. DCIT, NEW DELHI

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

ITA 5116/DEL/2016[2011-12]Status: DisposedITAT Delhi10 May 2023AY 2011-12
For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Princy Singla, Sr. DR
Section 10(34)Section 14ASection 37

…in any case, be directed to be restricted to actual expenditure incurred and claimed as deduction; (c) Depreciation should not be considered while considering the expenditure incurred [refer Special Bench decision in the case of Vishnu Anant Mahajan v. ACIT: 137 ITD 189 (Ahm Trib.)(SB)). Pertinently, the applicant had, under a misconception of law and on the basis of legal precedents available at the time of filing return, made higher suo-motu disallowance, by considering/including investment not yielding exempt income and depreciation as part of administrative expenditure. However, the applicant has now been l…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…

ATHARVA CONSORTIUM AND REALTY PRIVATE LIMITED,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(1),, PUNE

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

ITA 2416/PUN/2017[2013-14]Status: DisposedITAT Pune18 Jun 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.2416/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Atharva Consortium & Realty Private Limited, 326, Ashok Vijay Complex, M.G. Road, Pune-411001. .......अपीलाथ" / Appellant Pan : Aagca0449N बनाम / V/S. Ito, Ward-1(1), ……""यथ" / Respondent Pune. Assessee By : Shri Suhas Bora Revenue By : Shri Vitthal Bhosale सुनवाई क" तारीख / Date Of Hearing : 15.06.2021 घोषणा क" तारीख / Date Of Pronouncement : 18.06.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 1, Pune (‘Cit(A)’ For Short) Dated 02.08.2017 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit (Appeals) Erred In Confirming The Addition Made By The Ao Of Rs. 1,98,733/- On Account Of Disallowances U/S 14A On The Ground That The Appellant Is Not Maintaining Separate Fund Flow Statement Regarding Investment Yielding Exempt Income & Investment In General Business Activity Without Appreciating The Submissions Given By The Appellant. The Ao Failed To Apply His Mind On The Main Contention That No Expenditure Is Required For Earning Exempt Income.

For Appellant: Shri Suhas BoraFor Respondent: Shri Vitthal Bhosale
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.2416/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Atharva Consortium And Realty Private Limited, 326, Ashok Vijay Complex, M.G. Road, Pune-411001. .......अपीलाथ" / Appellant PAN : AAGCA0449N बनाम / V/s. ITO, Ward-1(1), ……""यथ" / Respondent Pune. Assessee by : Shri Suhas Bora Revenue by : Shri Vitthal Bhosale सुनवाई क" तारीख / Date of Hearing : 15.06.2021 घोषणा क" तारीख / Date of Pronouncement : 18.06.202…

SHRI SHRAVANKUMAR GISULAL JAIN,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(5), VADODARA

In the result, appeal of the assessee is allowed

ITA 1658/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1658/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Ankit Chokshi, ARFor Respondent: Shri G.c. Daxini, Sr.DR
Section 10Section 14A

…12-13 the written submissions submitted before us and the same is reproduced hereunder: " “Undisputedly interest expenditure was incurred for earning profit from the firms. The Hon'ble Special Bench of IT AT in the case of Vishnu Anand Mahajan Vs ACIT (2012) 137 ITD 189 (Ahd)(SB) has held that share income of the partner from partnership firms is not liable to be taxed u/s. 10(2A) and in such cases, provisions of Section 14A would apply to disallow expenditure incurred on earning such income. Accordingly, relying upon the binding decision of Hon'ble Special Bench of I TAT, I hold that the appellant is not entitl…

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5525/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…siness purposes, which cannot be subject matter of disallowance under section 14A of the Act. ITA Nos. 5524 & 5525/Del/2013 Reference in this regard may be made to the decision of the Special Bench of the Tribunal in the case of Vishnu Anant Mahajan vs ACIT: 137 ITD 189 held that depreciation cannot be disallowed under section 14A of the Act. The pertinent observations of the Tribunal read as under: “8. Coming to the question regarding depreciation being an expenditure or not, it has been held in the case of Hoshane D. Nanavati (supra) that section 14A deals only with the expenditure and not any statutory allowa…

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5524/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…siness purposes, which cannot be subject matter of disallowance under section 14A of the Act. ITA Nos. 5524 & 5525/Del/2013 Reference in this regard may be made to the decision of the Special Bench of the Tribunal in the case of Vishnu Anant Mahajan vs ACIT: 137 ITD 189 held that depreciation cannot be disallowed under section 14A of the Act. The pertinent observations of the Tribunal read as under: “8. Coming to the question regarding depreciation being an expenditure or not, it has been held in the case of Hoshane D. Nanavati (supra) that section 14A deals only with the expenditure and not any statutory allowa…

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5492/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…siness purposes, which cannot be subject matter of disallowance under section 14A of the Act. ITA Nos. 5524 & 5525/Del/2013 Reference in this regard may be made to the decision of the Special Bench of the Tribunal in the case of Vishnu Anant Mahajan vs ACIT: 137 ITD 189 held that depreciation cannot be disallowed under section 14A of the Act. The pertinent observations of the Tribunal read as under: “8. Coming to the question regarding depreciation being an expenditure or not, it has been held in the case of Hoshane D. Nanavati (supra) that section 14A deals only with the expenditure and not any statutory allowa…

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5491/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…siness purposes, which cannot be subject matter of disallowance under section 14A of the Act. ITA Nos. 5524 & 5525/Del/2013 Reference in this regard may be made to the decision of the Special Bench of the Tribunal in the case of Vishnu Anant Mahajan vs ACIT: 137 ITD 189 held that depreciation cannot be disallowed under section 14A of the Act. The pertinent observations of the Tribunal read as under: “8. Coming to the question regarding depreciation being an expenditure or not, it has been held in the case of Hoshane D. Nanavati (supra) that section 14A deals only with the expenditure and not any statutory allowa…

GRANDHI ANUPAMA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 266/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam14 Nov 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.266/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Smt.Grandhi Anupama Vs. Asst.Commissioner Of D.No.26-08-62 Income Tax R.R.M.R.Road Circle-4(1) Visakhapatnam Visakhapatnam [Pan : Aeepg9011P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.Manoj Kumar, Dr सुनवधई की तधरीख / Date Of Hearing : 05.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 15 .11.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.Manoj Kumar, DR
Section 10Section 14A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.266/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Smt.Grandhi Anupama Vs. Asst.Commissioner of D.No.26-08-62 Income Tax R.R.M.R.Road Circle-4(1) Visakhapatnam Visakhapatnam [PAN : AEEPG9011P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की…

MR. AJAY VOHRA,NEW DELHI vs. ACIT, DELHI

In the result appeal of the assessee is allowed

ITA 2891/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Sept 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiajay Vohra, Vs. Acit, 13, Tolstoy Marg, Circle-61(1), Mohan Dev Building, First Floor, New Delhi New Delhi Pan: Aabpv9622L (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 143(3)Section 14ASection 234C

…the donation expenses of Rs 801000/- is not an allowable expenses so no disallowance can be made out of it.. The depreciation of Rs. 199694/- cannot be held to be an expenditure but a claim of depreciation, hence, in view of the decision of the special bench [137 ITD 189] same cannot be considered for disallowance u/s 14A and Rule 8D. All other expenditure are for specific purposes, such as books, stationery, audit fees etc. In view of the above facts, it is apparent that claim of the assessee that he has not incurred any expenditure for earning exempt income is correct. The ld AO did not dispute this fact but ap…

ACIT, NEW DELHI vs. M/S THEOLIA WIND POWER PVT. LTD.,, NEW DELHI

ITA 503/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Jul 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Anil Kumar Chopra, FCAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.503/Del./2012 (ASSESSMENT YEAR : 2008-09) ACIT, Circle 16 (1), vs. M/s. Theolia Wind Power Pvt. Ltd., New Delhi. (now Sitac Re Pvt. Ltd.) 27 – B, Prithvi Raj Road, New Delhi – 110 001. (PAN : AACCN2500M) ITA No.134/Del./2014 (ASSESSMENT YEAR : 2009-10) M/s. Theolia Wind Power Pvt. Ltd., vs. ACIT, Circle 16 (1), (now Sitac Re Pvt. Ltd.) New Delhi. 27 – B, Prithvi Raj Road, New Delhi – 110 001. (PAN : AACCN2500M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri…

M/S. THEOLIA WIND POWER PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 134/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jul 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Anil Kumar Chopra, FCAFor Respondent: Smt. Naina Soin Kapil, Senior DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.503/Del./2012 (ASSESSMENT YEAR : 2008-09) ACIT, Circle 16 (1), vs. M/s. Theolia Wind Power Pvt. Ltd., New Delhi. (now Sitac Re Pvt. Ltd.) 27 – B, Prithvi Raj Road, New Delhi – 110 001. (PAN : AACCN2500M) ITA No.134/Del./2014 (ASSESSMENT YEAR : 2009-10) M/s. Theolia Wind Power Pvt. Ltd., vs. ACIT, Circle 16 (1), (now Sitac Re Pvt. Ltd.) New Delhi. 27 – B, Prithvi Raj Road, New Delhi – 110 001. (PAN : AACCN2500M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(2),, AHMEDABAD vs. SHRI KARSANBHAI KANJI RAGHVANI,, AHMEDABAD

In the result, Revenue’s appeal is dismissed

ITA 2174/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Jul 2019AY 2014-15

Bench: Shri Pramod Kumar & Smt. Madhumita Royआयकरअपीलसं.Ita Nos.2173 & 2174/Ahd/2017 "नधा"रणवष"/Asstt. Years: 2013-14 & 2014-15

For Appellant: Shri Mudit Nagpal, Sr. DRFor Respondent: Shri Mehul Talera, AR
Section 10Section 142(1)Section 143(3)Section 14A

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘B’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos.2173 & 2174/Ahd/2017 "नधा"रणवष"/Asstt. Years: 2013-14 & 2014-15 DCIT Vs. Karsan Kanji Raghvani Cir-4(2), 71, Tirthnagar Society, Ahmedabad- 380015 Part 1, Nr. New Nikita Park, Sola Road, Ghatlodiya, Ahmedabad PAN:AAK PR1 351 D अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Mudit Nagpal, Sr. DR Revenue by : Shri Mehul Talera, AR सुनवाईक"तार"ख/Date of Hearing : 13/06/2019 घोषणाक"तार"ख/Date of Pro…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(2),, AHMEDABAD vs. SHRI KARSANBHAI KANJI RAGHVANI,, AHMEDABAD

In the result, Revenue’s appeal is dismissed

ITA 2173/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Jul 2019AY 2013-14

Bench: Shri Pramod Kumar & Smt. Madhumita Royआयकरअपीलसं.Ita Nos.2173 & 2174/Ahd/2017 "नधा"रणवष"/Asstt. Years: 2013-14 & 2014-15

For Appellant: Shri Mudit Nagpal, Sr. DRFor Respondent: Shri Mehul Talera, AR
Section 10Section 142(1)Section 143(3)Section 14A

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘B’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA Nos.2173 & 2174/Ahd/2017 "नधा"रणवष"/Asstt. Years: 2013-14 & 2014-15 DCIT Vs. Karsan Kanji Raghvani Cir-4(2), 71, Tirthnagar Society, Ahmedabad- 380015 Part 1, Nr. New Nikita Park, Sola Road, Ghatlodiya, Ahmedabad PAN:AAK PR1 351 D अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Mudit Nagpal, Sr. DR Revenue by : Shri Mehul Talera, AR सुनवाईक"तार"ख/Date of Hearing : 13/06/2019 घोषणाक"तार"ख/Date of Pro…

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