“PPT”

International TaxMLIMLI293 judgments

Judgments citing PPT

Beekau Bhardwaj, New Delhi vs. Income Tax Officer, Jaipur

25. In view of the above discussion and findings, this appeal

ITA 523/JPR/2024[2012-13]Status: DisposedITAT Jaipur01 Aug 2024AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Yogesh Sharma, AdvFor Respondent: Shri Anoop Singh (Addl. CIT)

Section 148Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 271FSection 69A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ B-Bench” JAIPUR Jh jkBkSM+ deys

Beekau Bhardwaj, New Delhi vs. Income Tax Officer, Jaipur

25. In view of the above discussion and findings, this appeal No

ITA 522/JPR/2024[2012-13]Status: DisposedITAT Jaipur01 Aug 2024AY 2012-13

For Appellant: Shri Yogesh Sharma, AdvFor Respondent: Shri Anoop Singh (Addl. CIT)

Section 148Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 271FSection 69A

#### आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B-Bench" JAIPUR श्री राठौड़ कमलेश

Beekau Bhardwaj, New Delhi vs. Income Tax Officer, Jaipur

25. In view of the above discussion and findings, this appeal

ITA 521/JPR/2024[2012-13]Status: DisposedITAT Jaipur01 Aug 2024AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Yogesh Sharma, AdvFor Respondent: Shri Anoop Singh (Addl. CIT)

Section 148Section 271(1)Section 271(1)(b)Section 271(1)(c)Section 271FSection 69A

Kanwar Enterprises Private Limited, Delhi vs. ACIT, Circle-14(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 169/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Jul 2024AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Ms. Parul Singh, Sr. DR

Section 145(2)Section 2(24)(x)Section 3Section 36(1)Section 36(1)(va)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R

Assistant Commissioner of Income Tax, Kalyan vs. Ashok Hazarimal Tharwani, Ulhasnagar

In the result, the appeal of the revenue bearing ITA No

ITA 2240/MUM/2024[2016-17]Status: DisposedITAT Mumbai12 Jul 2024AY 2016-17

Bench: Shri Prashant Maharshi & Shri Anikesh Banerjee

For Appellant: Shri Ajeet ManwaniFor Respondent: Shri Manoj Kumar Sinha (SR.DR.)

Section 143(3)Section 250Section 43C

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI PRASHANT MAHARSHI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE

Nithyanandam Thabasum, Salem vs. DCIT Circle 1, Hosur

The appeal stand allowed for statistical purposes

ITA 928/CHNY/2024[2017-18]Status: DisposedITAT Chennai03 Jul 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.928/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Mrs. Nithyanandam Thabasum Dcit-1 बनाम/ 1/149/1, Hyder Fuels, Hosur . Royakotta Road, Vs. Krishnagiri-635 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Agppt-8208-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Subramaniam (Fca)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri T.S.Subramaniam (FCA)- Ld.ARFor Respondent: Shri AR V Sreenivasan (Addl.CIT) -Ld. DR

Section 143(3)Section 69A

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह

Dinesh Kumar, Raigad, Maharashtra vs. Deputy Director of Income Tax, Centralized Processing Centre (CPC), Bengaluru

The appeal of the assessee is allowed

ITA 134/PUN/2024[2022-23]Status: DisposedITAT Pune19 Jun 2024AY 2022-23

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri NoneFor Respondent: Shri Ramnath P. Murkunde

Section 10Section 250

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA

Savitarth Foundation, Ahmedabad vs. The CIT (Exemption), Ahmedabad

In the result, the appeal is dismissed

ITA 316/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 May 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R Senthil Kumar (Judicial Member)

Section 80G

xplanation IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “ C ” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R Senthil

DCIT, Central Circle-28, New Delhi vs. Psk Finance Solutions Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 663/DEL/2021[2016-17]Status: DisposedITAT Delhi15 May 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Sanket Milind Joshi, CAFor Respondent: Sh. Subhash Chandra, CIT-DR

Section 127Section 132(4)Section 132ASection 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 271FSection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R

Ganpat Manikrao Sorgikar, Pune vs. National Faceless Appeal Centre (NFAC) Delhi and Local Jurisdiction Assessing Officer Ward 9(4), Delhi

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

ITA 199/PUN/2024[2012-2013]Status: DisposedITAT Pune14 May 2024AY 2012-2013

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.199/Pun/2024 (E-Appeal) "नधा"रण वष" Assessment Year : 2012-13 Ganpat Manikrao Sorgikar, Vs. Nfac, Delhi/ Plot No.3B, Flat No.97, Assessing Officer, Sat Angan Appt, Cdc, Ward-9(4),Delhi Chikhali Road, Chinchwad, Pune 411 019 Maharashtra Pan : Cijps2716L Appellant Respondent

For Respondent: Smt. Deepa Sanjay Hiray

Section 143(1)Section 143(3)Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO

Dilip Rajeshwar Rajkondawar, Nagpur vs. Income Tax Office, NFAC, Delh

ITA 118/NAG/2023[2018-19]Status: DisposedITAT Nagpur19 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Respondent: Shri Abhay Y. Marathe

Section 10

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No

Shri Ashok Mahadeorao Gawhande, Buldhana vs. Assistant Director of Income Tax, Bangalore

ITA 10/NAG/2023[2018-19]Status: DisposedITAT Nagpur19 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Respondent: Shri Abhay Y. Marathe

Section 10

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No

Mohan Baliramji Thakre, Nagpur vs. Income Tax Office, Delhi

ITA 375/NAG/2022[2018-19]Status: DisposedITAT Nagpur19 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Respondent: Shri Abhay Y. Marathe

Section 10

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No

Suryanarayana Reddy Tondapu, Kakinada vs. Income Tax Officer, Ward-1, Kakinada

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 170/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.170/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) Suryanarayana Reddy Tondapu, Vs. Income Tax Officer, Kakinada. Ward-1, Pan: Adppt 6393 K Kakinada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Dl Narasimha Rao, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 26/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri DL Narasimha Rao, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(3)Section 148Section 187(1)Section 197Section 250Section 4Section 69

आयकर अपीलीयअधिकरण, विशाखापटणम SMC पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी

Sanjay Kumar Tingrikar, Hyderabad vs. JCIT., Rang-7, Hyderabad

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

ITA 183/HYD/2024[2011-12]Status: DisposedITAT Hyderabad18 Apr 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.183/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2011-12) Shri Sanjay Kumar Vs. Jt. Cit, Range-7 Tingrikar, Hyderabad Hyderabad Pan:Aeppt8912F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S Sandhya राज" व "ारा/Revenue By:: Shri Kumar Pranav Dr Appeared For Smt. Sheetal Sarin, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 18/04/2024 घोषणा की तारीख/Pronouncement: 18/04/2024

For Appellant: Advocate S SandhyaFor Respondent: : Shri Kumar Pranav DR appeared for Smt. Sheetal

Section 143(3)Section 269SSection 271Section 271D

ITA No 183 of 2024 Sanjay Kumar Tingrikar आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE

Bijender Singh, Panipat vs. ITO Ward - 3, Panipat

The appeals of the assessee are allowed

ITA 873/DEL/2020[2013-14]Status: DisposedITAT Delhi28 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu & Shri Anubhav Sharma(Through Hybrid Mode) (A.Y: 2013-14) & [Penalty Appeal U/S 271(1)(C)] (A.Y: 2013-14)

Section 144Section 147Section 271(1)(c)

1 ITA no. 6775/Del/2018 & ITA No. 873/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” : NEW DELHI BEFORE SHRI

Bijender Singh, Panipat vs. ITO, Ward- 1, Panipat

The appeals of the assessee are allowed

ITA 6775/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Mar 2024AY 2013-14

Bench: Shri G.S. Pannu & Shri Anubhav Sharma(Through Hybrid Mode) (A.Y: 2013-14) & [Penalty Appeal U/S 271(1)(C)] (A.Y: 2013-14)

Section 144Section 147Section 271(1)(c)

1 ITA no. 6775/Del/2018 & ITA No. 873/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” : NEW DELHI BEFORE SHRI

Kalpana Talukdar L/R of (Late) Utpal Talukdar, Vijayawada vs. Income Tax Officer, Ward-2(3), Vijayawada

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

ITA 23/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam14 Mar 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.23/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2012-13) Kalpana Talukdar Vs. Income Tax Officer L/R Of (Late) Utpal Talukdar Ward-3(5) Lotus Land Mark Vijayawada Plot No.1, Sector-4 Road No.4, Ayodhya Nagar (Po) Gandhi Nagar, Vijayawada [Pan : Apppt1112G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR

Section 147Section 148Section 50C

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी

Jiangdong Fittings Equipments Co. Ltd., Gurgaon vs. ACIT Circle Int Tax 2(1)(2), New Delhi

In the result, appeals are allowed

ITA 349/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Mar 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediajiangdong Fittings Vs. Acit Equipments Co. Ltd. Circle Int. Tax – 2(1)(2) C/O. Unit No.309 B, C, D, 3Rd New Delhi Floor, Magnum Tower I, Sector-58, Gurgaon, Haryana-122 011 Pan No. Aadcj 6890 K (Appellant) (Respondent) Assessee By Shri Kamal Sawhney, Shri Arun Bhadoriya & Shri Puru Medheria, Advs. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024 Order Per Pradip Kumar Kedia, Am :

Section 143(3)Section 144C(13)Section 4

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP

Addl.CIT, Special Range-18, New Delhi vs. Jagananth Hemchand Jain, New Delhi

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR