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“Section 143(1)(a)(v)”

Section References (mined)Section 143Section 143(1)(a)(v)183 judgments

The decision most relied on for Section 143(1)(a)(v) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)(a)(v)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)(a)(v)

Shiksha Vibhag Karmchari Sahkari Samiti Limited, Bundi vs. ITO, Bundi

In the result, the appeal of the assessee is allowed

ITA 272/JPR/2022[2019-2020]Status: DisposedITAT Jaipur05 Apr 2023AY 2019-2020

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

For Appellant: Shri S.L. Podar (Adv.)For Respondent: Shri A.S. Nehra (Addl. CIT)
Section 139(4)Section 143(1)Section 80P

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh

The Raghunayaka Large Sized Cooperative Credit Society Limited, Chinnayyagudem vs. Income Tax Officer, Ward-1, Tadepalligudem

In the result, appeals of the assessees are dismissed

ITA 267/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 80P

scope of section 143(1)(a)(ii) of the Act. Therefore, the contention of the assessee that the amendment made to section 143(1)(a)(v) is applicable w.e.f. 01.04.2021 has no application in the present case on hand, since the assessee made incorrect claim, according to the decision rendered

Unagatla Large Sized Cooperative Credit Society Limited, Chagallu Mandal vs. Income Tax Officer, Ward-2, Tanuku

In the result, appeals of the assessees are dismissed

ITA 255/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 80P

scope of section 143(1)(a)(ii) of the Act. Therefore, the contention of the assessee that the amendment made to section 143(1)(a)(v) is applicable w.e.f. 01.04.2021 has no application in the present case on hand, since the assessee made incorrect claim, according to the decision rendered

No 1431 Lemellepadu Primary Agricultural Co Op Society Limited, Guntur vs. Income Tax Officer, Ward 1(3), Guntur

In the result, appeals of the assessees are dismissed

ITA 219/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 80P

scope of section 143(1)(a)(ii) of the Act. Therefore, the contention of the assessee that the amendment made to section 143(1)(a)(v) is applicable w.e.f. 01.04.2021 has no application in the present case on hand, since the assessee made incorrect claim, according to the decision rendered

Koodaranhi Regional Agricultural Welfare Co-Op Society Ltd, Kozhikkode vs. The ITO, Kozhikkode

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 953/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80PSection 80P(2)Section 80P(2)(a)

clauses for making the disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect

M/S.Mukkam Mega Multipurpose Co-Op Soceity Ltd, Kozhikkode vs. The ITO, Kozhikkode

In the result, the appeal by the assessee is allowed for statistical purposes and the stay petition is dismissed

ITA 952/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Johnson George, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 139(4)Section 143(1)(a)Section 154Section 80Section 80ASection 80PSection 80P(2)

clauses for making the disallowance u/s.80P is either 143(1)(a)(ii) or 143(1)(a)(v). An amendment is brought into section 143(1)(1)(v) to provide that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect

Shri Navavaghniya Seva Sahkari Mandali Limited, Amreli vs. The DCIT/ACIT (CPC), Bangalore, Banagalore

In the result, appeal of the assessee is allowed

ITA 13/RJT/2022[2019-20]Status: DisposedITAT Rajkot03 Mar 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80P

return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions ... section 139(1) of the Act w.e.f. assessment year 2018-19 onwards. However, we also note that amendment has been introduced in section 143(1)(a)(v) of the Act to provide that the claim of deduction under section 80P of the Act can be denied to the assessee

Hi-Tech Water Solution Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle-1 (1)(1), Surat

In the result, the ground of appeal raised by the revenue are dismissed

ITA 434/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.434/Srt/2022 Assessment Year: (2018-19) (Physical Hearing) Hi-Tech Water Solution Pvt. Ltd., The Dcit, Circle – 1(1)(1), Vs. 229-230, Turning Point Complex, (Processed By Ghod Dod Road, Opp. Fire Dcit-Cpc-Bangalore) Station, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadch1709F (Appellant) (Respondent) Assessee By Shri Vinod Goyal, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/02/2023 Date Of Pronouncement 27/02/2023

Section 115Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80I

income was filed beyond due date prescribed under section 139(1) of the Act, and therefore by invoking the provision of section 143(1)(a)(v) of the Act, the deduction claimed by assessee u/s 80 IA(4) has been disallowed. 5. Aggrieved by the order of the Assessing Officer

Dahida Seva Sahakari Mandali Limited, Village: - Dahida, Dist.:- Amreli vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 277/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

returned income is not filed within the due date specified u/s. 139(1) of the Act. Further there was an amendment in section 143(1)(a)(v) in the Finance Act, 2021 w.e.f. 01.04.2021 such disallowances is possible under the 143(1) proceedings only from the Assessment Year ... return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions

Shree Antaliya Kheti Vikas Karyakari Seva Sahakari Mandali Limited, Liliya Mota, Dist. Amreli vs. The ADIT (CPC), Bangaluru, Bengaluru

In the result, appeal of the assessee is allowed

ITA 276/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

returned income is not filed within the due date specified u/s. 139(1) of the Act. Further there was an amendment in section 143(1)(a)(v) in the Finance Act, 2021 w.e.f. 01.04.2021 such disallowances is possible under the 143(1) proceedings only from the Assessment Year ... return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions

Aliudepur Seva Sahakari Mandali Limited, Aliudepur Village, Taluka Lathi, Dist.: - Amreli-365430 vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 269/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

returned income is not filed within the due date specified u/s. 139(1) of the Act. Further there was an amendment in section 143(1)(a)(v) in the Finance Act, 2021 w.e.f. 01.04.2021 such disallowances is possible under the 143(1) proceedings only from the Assessment Year ... return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions

Shree Lunidhar Seva Sahkari Mandali Ltd., Lunidhar, Taluka Kunkavav, Dist. Amreli vs. Assessing Officer (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 202/RJT/2022[2019-20]Status: DisposedITAT Rajkot21 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 119Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P

1) of the Act. The counsel for the assessee submitted that the adjustment made by the CPC was beyond the scope of section 143(1)(a)(v) of the Act. The counsel for the assessee submitted that 143(1)(a)(v) of the Act was amended w.e.f ... return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.— Deductions

Shree Sanaliya Seva Sahkari Mandli Ltd., Lital Motaliliya Sanaliya, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 204/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

operative Agri Service Society Ltd. and others Vs DCIT. The Hon'ble ITAT has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make prima facie adjustments U/s.143(1 ... operative Society Ltd. Vs. DCIT' [138 taxmann.com 571], The Hon'ble ITAT Chandigarh has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make disallowance on the grounds of return being

Amrutpur Seva Sahkari Mandali Ltd., Village: - Amrutpur Taluka Dhari, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 203/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

operative Agri Service Society Ltd. and others Vs DCIT. The Hon'ble ITAT has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make prima facie adjustments U/s.143(1 ... operative Society Ltd. Vs. DCIT' [138 taxmann.com 571], The Hon'ble ITAT Chandigarh has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make disallowance on the grounds of return being

Dhareshwar Seva Sahakari Mandali Ltd., Village: - Dhareshwar, Taluka: - Rajula, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 197/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

operative Agri Service Society Ltd. and others Vs DCIT. The Hon'ble ITAT has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make prima facie adjustments U/s.143(1 ... operative Society Ltd. Vs. DCIT' [138 taxmann.com 571], The Hon'ble ITAT Chandigarh has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make disallowance on the grounds of return being

Ambaradi Seva Sahkari Mandali Ltd., Ambaradi, Dist. Amreli vs. The DCIT(CPC), Bangaluru, Bengaluru

In the result, all the 4 appeals are allowed

ITA 186/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

operative Agri Service Society Ltd. and others Vs DCIT. The Hon'ble ITAT has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make prima facie adjustments U/s.143(1 ... operative Society Ltd. Vs. DCIT' [138 taxmann.com 571], The Hon'ble ITAT Chandigarh has allowed the appeal relying on the provision of section 143(1)(a)(v) which was amended by the Finance Act, 2021 which gave jurisdiction to the AO to make disallowance on the grounds of return being

Batliboi Renewable Energy Soluations Private Limited, Chennai vs. Asst. Director of Income Tax, CPC, Bangalore

The appeals stand dismissed

ITA 813/CHNY/2022[2020-21]Status: DisposedITAT Chennai04 Nov 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय *ी वी. दुगा0

Electrical India, Chennai vs. ADIT, CPC, Bengaluru

The appeals stand dismissed

ITA 789/CHNY/2022[2019-20]Status: DisposedITAT Chennai04 Nov 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय *ी वी. दुगा0

Mr. Abdul Hassn Rizvi, Chennai vs. ADIT, CPC, Bangalore

The appeals stand dismissed

ITA 788/CHNY/2022[2019-20]Status: DisposedITAT Chennai04 Nov 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय *ी वी. दुगा0

Dharmaraj Shankar Ganesh, Chennai vs. DCIT, CPC, Bangalore

The appeals stand dismissed

ITA 756/CHNY/2022[2018-2019]Status: DisposedITAT Chennai04 Nov 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय *ी वी. दुगा0