← All Phrases

“Section 3(1)(b)”

Section References (mined)Section 3Section 3(1)(b)35 judgments

ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. M/S KMC CONSTRUCTIONS LTD, HYDERABAD

ITA 731/HYD/2025[2020-21]Status: DisposedITAT Hyderabad10 Oct 2025AY 2020-21

what it matters logically follow from it. This being the case, it is obvious that the beneficial purpose of exemption contained in Section 3(1)(b) must be given full effect to, the line of authority being applicable to the facts of those cases being the line of authority which

ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. KMC CONSTRUCTIONS LTD, HYDERABAD

In the result, both the appeals filed by the Revenue, i

ITA 730/HYD/2025[2018-19]Status: DisposedITAT Hyderabad10 Oct 2025AY 2018-19

Bench: Us.

Section 80Section 80I

logically follow from it. This being the case, it is obvious that the beneficial purpose of exemption contained M/s KMC Constructions Ltd. in Section 3(1)(b) must be given full effect to, the line of authority being applicable to the facts of those cases being the line of authority

DEPUTY COMMSSIONER OF INCOME TAX (CENTRAL CIRCLE) -3(3), MUMBAI, MUMBAI vs. EXCEL ENTERTAINMENT PVT. LTD, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 6469/MUM/2024[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21
For Appellant: \nShri Nitesh Joshi a/w Shri Anurag Tulsian & Shri Vipul ModyFor Respondent: \nShri Hemanshu Joshi, SR DR
Section 115Section 115BSection 139(1)Section 143(3)Section 250

TOLA), Section 2(1)(5)(4) provides that the Income-tax Act, 1961 is one\nof the "specified Acts" under the TOLA, and section 3 (1)(b) of TOLA, inter alia,\nprovides as follows:\nRelaxation of certain provisions of specified Act.\n3. (1) Where, any time-limit has been specified ... this time limit that\nthe option must be exercised. However, this extension of the time limit, in view of the\nrelaxation provisions of section 3(1)(b) of the TOLA, stood extended to 31st March\n2021. There is, however, an exception carved out to the aforesaid relaxation by clause

BANNARI AMMAN SUGARS LIMITED,COIMBATORE vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

The appeal is allowed to that extent only

ITA 3309/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 May 2025AY 2017-18

Bench: HON’BLE SHRI ABY T. VARKEY (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri Shiva Srinivas (CIT) – Ld. DR
Section 143(3)Section 3Section 3(1)(b)Section 43BSection 6(1)

आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

ITA 1416/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 Feb 2025AY 2016-17
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nHYDERABAD “A” BENCH : HYDERABAD\nBEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER\nAND\nSHRI

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nHYDERABAD “A” BENCH : HYDERABAD\n\nBEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER\nAND

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1722/HYD/2017[2014-15]Status: DisposedITAT Hyderabad26 Feb 2025AY 2014-15
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nHYDERABAD “A” BENCH : HYDERABAD\nBEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER\nAND\nSHRI

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

ITA 1721/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Feb 2025AY 2013-14
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD\nBEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER\nAND\nSHRI

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

ITA 214/HYD/2019[2008-2009]Status: DisposedITAT Hyderabad24 Feb 2025AY 2008-2009
For Appellant: \nShri A. Srinivas, C.AFor Respondent: \nShri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 80I

para 13).\n\n27. This being the case, it is obvious that the beneficial\npurpose of the exemption contained in Section 3(1)(b) must\nbe given full effect to, the line of authority being applicable\nto the facts of these cases being the line of authority which\ndeals with

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

ITA 213/HYD/2019[2007-08]Status: DisposedITAT Hyderabad24 Feb 2025AY 2007-08
For Appellant: \nShri A. Srinivas, C.AFor Respondent: \nShri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 80I

para 13).\n\n27. This being the case, it is obvious that the beneficial\npurpose of the exemption contained in Section 3(1)(b) must\nbe given full effect to, the line of authority being applicable\nto the facts of these cases being the line of authority which\ndeals with

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

ITA 212/HYD/2019[2006-07]Status: DisposedITAT Hyderabad24 Feb 2025AY 2006-07
For Appellant: \nShri A. Srinivas, C.AFor Respondent: \nShri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

para 13).\n27. This being the case, it is obvious that the beneficial\npurpose of the exemption contained in Section 3(1)(b) must\nbe given full effect to, the line of authority being applicable\nto the facts of these cases being the line of authority which\ndeals with beneficial

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

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

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

para 13). 27. This being the case, it is obvious that the beneficial purpose of the exemption contained in Section 3(1)(b) must be given full effect to, the line of authority being applicable to the facts of these cases being the line of authority which deals with beneficial

FORTREA SCIENTIFIC PRIVATE LIMITED,PUNE vs. ACIT, MUMBAI

In the result, the appeal in ITA No

ITA 5701/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17
For Appellant: Shri Nikhil Tiwari &For Respondent: Shri Paresh Deshpande
Section 10A

this case observed as under:\n\"This being the case, it is obvious that the beneficial purpose of the exemption\ncontained in Section 3(1)(b) must be given full effect to, the line of authority being\napplicable to the facts of these cases being the line of authority which

FORTREA SCIENTIFIC PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 11(2)(1), MUMBAI

In the result, the appeal in ITA No

ITA 5678/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17
Section 10A

this case observed as under:\n\"This being the case, it is obvious that the beneficial purpose of the exemption\ncontained in Section 3(1)(b) must be given full effect to, the line of authority being\napplicable to the facts of these cases being the line of authority which

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(4), HYDERABAD

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

ITA 451/HYD/2024[2017-18]Status: DisposedITAT Hyderabad27 Nov 2024AY 2017-18

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary, Hon’Bleassessment Year – 2017-18 Prathima Infrastructure Limited, Vs. The Assistant Commissioner Of Income Tax, Filmnagar, Central Circle – 2(4), Hyderabad. Hyderabad. Pan : Aabcp2098P. (Respondent) (Appellant) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 10.10.2024 Date Of Pronouncement: 27.11.2024

For Appellant: Shri K.C.Devdas, CAFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 80I

what it matters logically follow from it. This being the case, it is obvious that the beneficial purpose of exemption contained in Section 3(1)(b) must be given full effect to, the line of authority being applicable to the facts of those cases being the line of authority which

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MEGHA ENGINEERING AND INFRASTRUCTURES LIMITED, HYDERABAD

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

ITA 1499/HYD/2019[2016-17]Status: DisposedITAT Hyderabad25 Sept 2024AY 2016-17

Bench: Shri Manjunatha G. Hon’Ble & Shri Prakash Chand Yadav, Hon’Bleassessment Year – 2020-21 The Assistant Commissioner Of Vs. M/S.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. Pan : Aaecm7627A

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 14ASection 80I

what it matters logically follow from it. This being the case, it is obvious that the beneficial purpose of exemption contained in Section 3(1)(b) must be given full effect to, the line of authority being applicable to the facts of those cases being the line of authority which

MINERVA NATYA SANSKRITI CHARCHA KENDRA,BEADON STREET, KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE37 KOLKATA, GOVERNMENT PLACE

In the result, appeal of the assessee isallowed for statistical purposes

ITA 632/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Sept 2024AY 2017-18

Bench: the Ld A.O. by post for send the copy of the Assessment Order that your assessee can submit the Appeal Petition against the demand notice. The Ld. A.O without mailing the said document handed over the Assessment Order hardcopy to your assessee authorized representative on 23 03.2021 and on orafter received the Assessment Order your appellant filed the appeal petition through online dtd. 19.04.2021.

Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”BENCH KOLKATA Shri Sonjoy Sarma, Judicial Member ShriRakesh Mishra,Accountant Member I.T.A. No.632/Kol/2024

NEPTUNUS POWER PLANT SERVICES PRIVATE LIMITED,NAVI MUMBAI vs. ADIT, CPC, BANGALORE

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

ITA 2796/MUM/2023[AY 2020-21]Status: DisposedITAT Mumbai18 Dec 2023

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2796/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2020-21) Neptunus Power Plant बिधम/ Adit, Cpc Services Pvt. Ltd Bangalore. Vs. A-554, Ttc Industrial Area, Midc Navi Mumbai, Mahape, Thane-400710. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacn9274A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Kartik Natarajan Revenue By: Shri Ashok Kumar Ambastha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 11/12/2023 घोषणा की तारीख /Date Of Pronouncement: 18/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 14.06.2023 For The Assessment Year 2020-21. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: -

For Appellant: Shri Kartik NatarajanFor Respondent: Shri Ashok Kumar Ambastha (Sr
Section 115BSection 139(1)Section 143(1)Section 154Section 3

decision we find that the coordinate bench of the Tribunal held that the time permitted for filing Form 10-IC by virtue of section 3(1)(b) of Taxation and Other Laws (Relaxations and Amendment of Certain Provisions) Act, 2020, must be treated as 31/03/2021, even as the time permitted

ACIT-1(1)(1), MUMBAI vs. M/S. CHEMICALS AND FERRO ALLOYS PVT LTD, MUMBAI

In the result, the appeal of the revenue stand dismissed

ITA 1996/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2023AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhacit-1(1)(1) Vs. M/S Chemical & Ferro 579, Aaykar Bhavan, Alloys Private Limited M.K. Road, 3Rd Floor, Liberty Mumbai – 400020 Building, Sir Vithaldas Thackersey Marg, New Marine Lines, Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacc4508N Appellant .. Respondent

For Appellant: Sanjay ParikhFor Respondent: H.M. Bhatt
Section 143Section 143(2)

P a g e | 1 ACIT-1(1)(1) vs. M/s Chemical and Ferro Alloys Pvt. Ltd. IN THE INCOME

Showing 1–20 of 35 · Page 1 of 2