“Section 4(6)(b)”

Section References (mined)Section 4Section 4(6)(b)2 judgments

SATYAM TRANSFORMERS PRIVATE LIMITED,AURANGABAD vs. ITO WARD 2(3), AURANGABAD

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

ITA 1239/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Akhilesh Srivastva

Section 143(2)Section 143(3)Section 250Section 72

Bench of the Tribunal in the case of M/s. Lifecell International Private Limited in ITA No. 3334/CHNY/2019 dated 02.11.2022 and the provisions of section 4(6)(b) of the DTVSV Act, 2020, the Ld. AR submitted that the Tribunal under the identical set of facts, has upheld the maintainability

DIPTI ENTERPRISE ,MUMBAI vs. INCOME TAX OFFICER WARD 33(1)(4), MUMBAI

In the result, appeal of the assessee is allowed for statistical\npurposes

ITA 1653/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 May 2025AY 2014-15

For Appellant: \nShri Devendra Jain, A/RFor Respondent: \nShri Govindrao J. Ninawe, Sr. D/R

Section 115JSection 194ISection 4Section 4(6)(b)Section 5

Form-5 was\nnever issued to the Appellant, the application in From-1 itself was void-ab-initio\npursuant to provisions of section 4(6)(b) of the said Act which presumes that no\ndeclaration was ever made by the Appellant.\n2. In the facts and circumstances of the case