“Section 2(34)”

Section References (mined)Section 2Section 2(34)9 judgments

DCIT, NEW DELHI vs. M/S ARICENT TECHNOLOGIES (HOLDING) PVT. LTD.,, NEW DELHI

The Appeal of the Revenue is dismissed

ITA 1344/DEL/2016[2007-08]Status: DisposedITAT Delhi04 Jun 2025AY 2007-08

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Aricent Technologies (Holding) Cricle-3(1), R. No. Pvt. Ltd. 380B, 5, Jain Mandir Marg (Annexe) C. R. Building, I. P. Connaught Place Estate, New Delhi New Delhi Pan: Aacck8280B Appellant Respondent

Section 143Section 143(1)Section 143(2)Section 143(3)

chargeable in respect of the total income of the Assessee for any "previous year". The term "previous year" is defined in section 2(34) of the Act read with section 3 of the Act to mean financial year immediately preceding the assessment year. Proviso to the said section, which defines

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V

JOINT COMMISSIONER OF INCOME TAX, LTU,, , BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

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

ITA 1834/BANG/2018[2014-15]Status: DisposedITAT Bangalore11 Mar 2022AY 2014-15

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri Ananthan, C.A &For Respondent: Shri Pradeep Kumar, CIT(DR)

Section 115JSection 143(3)Section 234DSection 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)Section 37(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S

M/S. FASHION MATRIX CLOTHING,BENGALURU vs. INCOME TAX OFFICER, WARD- 6(2)(1), BANGALORE

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

ITA 550/BANG/2021[2018-19]Status: DisposedITAT Bangalore14 Dec 2021AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Respondent: Shri Mahesh Kumar L

Section 143Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

under section 2(24) has to be computed with regard to Total income under section 2 (45) for previous year as defined in section 2(34) r/w section 3 "at the end of financial year, i.e., 31/03/FY", as against the monthly as surmised and presumed by the learned

COMMISSIONER OF INCOME TAX DELHI IV vs. EASTMAN INDUSTRIES LTD.

The appeal is dismissed

ITA - 895 / 2007HC Delhi16 Sept 2008

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha

Section 260ASection 50Section 50(2)

would have to look to the definition of „previous year‟ as obtaining in the Act. The expression „previous year‟ has been defined in Section 2(34) of the Act which provides that „previous year‟ means the previous year as defined in Section 3 of the Act. Section