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“Section 143(1)”

Section References (mined)Section 143Section 143(1)13,466 judgments

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

Leading authorities on Section 143(1)

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)

Shanta Blankets Pvt. Ltd., Haryana vs. ITO Ward-2(3), Faridabad

In the result, Appeals in ITA No

ITA 84/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH

Mkr Trading Pvt Ltd, New Delhi vs. ITO Ward - 16(4), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 9285/DEL/2019[2009-10]Status: DisposedITAT Delhi18 Apr 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Ms. Kamaljot Kaur, Sr. DR
Section 120Section 143(1)Section 148Section 151Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN

Amitkumar S. Solanki, Vadodara vs. The ITO, Ward-2, Godhra

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

ITA 456/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 456/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2017-18) Amitkumar S Solanki The Income Tax Officer बनाम/ 63, Narayan Green Ward - 2, Godhra Vs. Banglows, Sama Savli Road, Vadodra - 390024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bnips7919E (Appellant) .. (Respondent) Shri Palak Pavagadhi, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 15/04/2024 Date Of Pronouncement 17/04/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, Dated 23.11.2022 For The Assessment Year 2017-18. 2. The Assessee Had Filed His Return Of Income For A.Y. 2017- 18 Declaring An Income Of Rs.49,44,188/-. The Return Was Processed U/S. 143(1) Of The Act On 20.03.2019 & While Processing The Return An Addition Of Rs.25,99,845/- Was Made In Respect Of Unpaid Employees’ Contribution To Epf/Esi U/S.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 143(1)Section 250Section 36(1)(va)

further explained that these additional evidences could not be filed before the ld. CIT(A) due to non-availability of the order under Section 143(1) of the Act. 6. The ld. DR, on the other hand, submitted that the disallowance has been made in the order u/s. 143(1

The Jt. CIT(OSD) (Exemptions), Circle-2, Ahmedabad vs. Tapti Valley Education Foundation, Surat

In the result, the appeal of the Revenue is dismissed

ITA 353/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2021-22

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Dr. Darsi Suman Ratnam, CIT DRFor Respondent: None
Section 11Section 12ASection 143(1)

trust. During Assessment Year 2021-22, the assessee filed return of income disclosing total income of rupees Nil on 15.02.2022. Intimation order under Section 143(1) was passed on 23.08.2022 in which claim of exemption under Sections 11 and 12 of the Act amounting ... opportunity to clarify his case by seeking any clarification on the grounds on which disallowance has been made. Therefore, since the order under Section 143(1) of the Act has been passed against the principles of natural justice and without giving opportunity of submitting clarification by the assessee, the impugned

Shri Rameshbhai N. Savaliya, Ahmedabad vs. The Deputy Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

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

ITA 1124/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2010-11

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kambleassessment Year : 2010-11 Smt. Lilaben Rameshbhai The Dy.Cit Savaliya Vs Central Circle-1(1) Legal Heir Of Rameshbhai Ahmedabad N.Savaliya 12, Paritosh Bungalows Satellite Ahmedabad – 380 015 Pan: Abjps 1312 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 22/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 17/04/2024 आदेश/O R D E R Per Ms. Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 18/01/2017 Passed By The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year (Ay) 2010-11. 2. Grounds Of Appeal Are As Under: 1. The Learned Commissioner Of Income Tax, (Appeals)-11, Ahmedabad Has Erred In Law & On Facts Of The Case In Confirming The Addition Made By The Smt.Lilaben Rameshbhai .Savaliya Legal Heir Of Shri Rameshbhai N. Savaliya Asst.Year 2010-11

For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 148

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘ए’, अहमदाबाद

Adiwasi Dudhg Utpadak Krishi Purak Sangh, Nndurbar vs. Income Tax Officer, Ward-1, Dhule

Appeal is dismissed in above terms

ITA 413/PUN/2024[2021-22]Status: DisposedITAT Pune17 Apr 2024AY 2021-22

Bench: Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Manish Mehta
Section 139(1)Section 143(1)Section 154Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.413/PUN./2024

Dhanlaxmi Gramin Biagar Sheti Sahakari Patsanstha Limited, Pune vs. Income Tax Officer, Ward 14(5), Pune

Appeal is allowed in above terms

ITA 398/PUN/2024[2018-19]Status: DisposedITAT Pune17 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod ShingteFor Respondent: Shri Manish Mehta
Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.398/PUN./2024

Arvind Prabhakar Bajirao, Nagpur vs. Assistant Commissioner of Income Tax, Bangalore

Appeal is dismissed in above terms

ITA 376/NAG/2022[2020-21]Status: DisposedITAT Nagpur17 Apr 2024AY 2020-21

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Arvind BajiraoFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(1)Section 154Section 250Section 90

section 250 of the Income Tax Act, 1961 against rectification order under section 154 although appellant has preferred appeal against Intimation order under section 143(1) of the Act. The issue of not granting of tax relief under section 90 of Rs.2,19,190/- was emanating from Intimation under section

Santipur Thana Co-Operative Agricultural Marketing Society Ltd., Nadia vs. DCIT, CPC, Bengalore

In the result, both the appeals filed by the assessee are allowed

ITA 135/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Sri Rajpal Yadav, Vice- & Dr. Manish Borad

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

1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section 143(1) of the Act. On going through the statutory provisions, we observe that 80AC of the Act provides that no such deduction under section ... Samabay Krishi Unnayan Samity Ltd. Santipur Thana Co-operative Agricultural Marketing Society Ltd. 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

Jatrapur Samabay Krishi Unnayan Samity Ltd., Nadia vs. DCIT, CPC, Bengaluru

In the result, both the appeals filed by the assessee are allowed

ITA 134/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Sri Rajpal Yadav, Vice- & Dr. Manish Borad

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

1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section 143(1) of the Act. On going through the statutory provisions, we observe that 80AC of the Act provides that no such deduction under section ... Samabay Krishi Unnayan Samity Ltd. Santipur Thana Co-operative Agricultural Marketing Society Ltd. 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

General Insurance Employees Co-Opt. Credit Soc. Ltd., Siliguri vs. DCIT, CPC, Bangaluru

In the result, appeal of the assessee is allowed

ITA 117/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sujit Basu, Advocate and Shri Rajib MukharjeeFor Respondent: Shri Manoj Tiwari, JCIT, Sr. D/R
Section 143Section 143(1)Section 143(3)Section 250Section 80ASection 80P

adjustment for only "Incorrect claim" can be made u/s 143(l)(a)(ii). "Incorrect claim" has been defined by way of Explanation to section 143(1) of the Act and does not state that the claim u/s 80P would be incorrect if return of income is not filed within ... instant appeal, return has been processed u/s 143(1)(a) of the Act. Now, in sub-clause (v) to Section 143(1)(a) of the Act, mechanism has been provided to make disallowance under Chapter VIA, if return is furnished beyond the due date but the said provision has come

No 779 Veeraganur Primary Agricultural Co- Operative Credit Society, Salem vs. ITO, Ward-1(6), Salem

In the result, the appeal filed by the assessee in ITA 269/CHNY/2024 for assessment year 2021-2022 is allowed for statistical purposes

ITA 269/CHNY/2024[2021-22]Status: DisposedITAT Chennai17 Apr 2024AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.269/Chny/2024 (िनधा"रणवष" / Assessment Year: 2021-22) No.779 Veeraraganur Primary Vs. The Income Tax Officer, Agricultural Co-Operative Credit Ward 1(6), Society, Salem. Veeragannur Post, Gangavalli, Attur Taluk, Salem. [Pan: Aaaan 3985A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Sridhar, Advocate ""यथ" क" ओर से /Respondent By : Shri. P. Sajit Kumar, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 17.04.2024 घोषणा क" तार"ख /Date Of Pronouncement : 17.04.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Sajit Kumar, IRS, JCIT
Section 119(2)Section 119(2)(b)Section 143(1)Section 80PSection 80P(2)(c)Section 80P(2)(d)

Learned First Appellate Authority erred in not considering that the CPC, Bengaluru erred in hurriedly processing the Return of Income by Intimation under Section 143(1) of the Act without waiting for the outcome of the Delay Condonation Petition filed under Section 119(2)(b) before the CBDT, despite mentioning ... delay in filing the return of income. It was further submission that despite having time to process the return of income under section 143(1) of the Act, the CPC, Bengaluru hurriedly processed the same by denying the claim of deduction under section 80P of the Act. 6. We have

Cpi55Tprctoempandtprcorppanelemidschool Teacher Coopt and Society, Tirupur vs. Addl (Or) JCIT (A)-1, Lucknow

The appeal stands allowed for statistical purposes

ITA 191/CHNY/2024[2021-22]Status: DisposedITAT Chennai17 Apr 2024AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.191/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2021-22) Cp155 Tpr Cto Emp & Tpr Ito Corp Panel Mid School Che-W-(68)(12) Teacher Coop Thrift & Ward-1(2), बनाम/ Vs. Credit Society Tiruppur. Angeripalayam Main Road, Gandhi Nagar Po Near Bishop School, Tiruppur-641 603. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalc-1512-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri P. Sajit Kumar (Jcit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 17-04-2024 घोषणा की तारीख /Date Of Pronouncement : 17-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR
Section 143(1)Section 80P(2)(d)

INआयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार

Pv Adhikary, Chennai vs. ITO Non Corporate Circle-17(1), Chennai

In the result, the appeal of the assessee in ITA No

ITA 176/CHNY/2024[2009-10]Status: DisposedITAT Chennai17 Apr 2024AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.176/Chny/2024 (िनधा"रणवष" / Assessment Year: 2009-10) P V Adhikary, Vs. The Income Tax Officer, Janani, 6/386, Plot No.120, Non Corporate Circle 17 (1) Ashok Ayelcheri, Chennai. Pattabiram, Chennai 600 072. [Pan: Aaipa 8240J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. M. Abhishek, Fca ""यथ" क" ओर से /Respondent By : Shri. P. Sajit Kumar, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 17.04.2024 घोषणा क" तार"ख /Date Of Pronouncement : 17.04.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri. M. Abhishek, FCAFor Respondent: Shri. P. Sajit Kumar, IRS, JCIT
Section 143(1)Section 249

1), dated 21.12.2023 for the assessment year 2009-2010. 2. In the instant case, the appellant filed the appeal against the order under section 143(1) of the Act dated 29.09.2010 before the Ld. CIT(A). According to Ld. CIT(A) the appeal was belatedly filed and there was delay

Surya Adiga, Bengaluru vs. Income Tax Officer, Ward-4(2)(1), Ward-4(2)(1) Department Location: *Bengaluru

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

ITA 473/BANG/2024[2017-18]Status: DisposedITAT Bangalore17 Apr 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Ganesh R Gale, Standing Counsel for Department
Section 143Section 143(1)Section 154Section 194Section 234BSection 250

ITA No.473/Bang/2024 Surya Adiga, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER

Manjushree Technopack Limited, Bengaluru vs. Deputy Commisioner of Income Tax, Circle-4(1)(1), Bengaluru

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

ITA 273/BANG/2024[2020-21]Status: DisposedITAT Bangalore17 Apr 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2020-21

For Appellant: Shri Bharat L., A.RFor Respondent: Shri V. Parithivel, D.R
Section 143(1)

ITA No.273/Bang/2024 Manjushree Technopack Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT

Deepak Shimoga Padmaraju, Bangalore vs. Income Tax Officer, Ward-5(3)(5), Bangalore

In the result, the appeal is allowed

ITA 239/BANG/2024[2021-22]Status: DisposedITAT Bangalore17 Apr 2024AY 2021-22

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Smt. Sheetal, Advocate byFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 143(1)(a)Section 90

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT SHRI LAXMI PRASAD SAHU

Nissim Traders Pvt Ltd, Mumbai vs. ITO 10 (3) (1), Mumbai

In the result, appeal filed by the assessee is treated as allowed for statistical purpose

ITA 3310/MUM/2023[2010-11]Status: DisposedITAT Mumbai17 Apr 2024AY 2010-11

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaran: A.Y : 2010-11

For Appellant: Shri P.V.DesaiFor Respondent: Shri Ashok Kumar Ambastha
Section 133(6)Section 143(1)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, HON’BLE PRESIDENT& SHRI

Shri Ganesh Nagari Sahkari Pat Sanstha Maryadit, Kolhapur vs. Income Tax Officer, Ward 2(1) Kolhapur, Kolhapur

Appeal is allowed in above terms

ITA 352/PUN/2024[2020-21]Status: DisposedITAT Pune16 Apr 2024AY 2020-21

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Manish Mehta
Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

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

Sai Service Private Limited, Pune vs. The Deputy Commissioner of Income Tax, Circle-10, Pune

In the result, appeal of the assessee is partly allowed

ITA 1075/PUN/2023[2018-19]Status: DisposedITAT Pune16 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1074 & 1075/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Sai Service Private Limited, Dcit, Circle-10, Mumbai Pune Road, Vs Pune Phugewadi, Pune 411 012 Maharashtra Pan : Aabcs4998M Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare– Ar Revenue By Shri Sourabh Nayak- Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Commissioner Of Income-Tax (Appeals) In The National Faceless Appeal Centre, Delhi Passed U/S.250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) On 04.09.2023 & 18.09.2023 Respectively For Assessment Years 2017-18 & 2018-19. Since Some Grounds Of Appeal Are Common In All These Appeals, We Proceed To Dispose Of These Appeals By This Consolidated Order For The Sake Of Convenience. We Are Discussing A.Y.2017-18 Hereonwards.

Section 10Section 139(1)Section 142(1)Section 143(1)Section 14ASection 250Section 36(1)(va)Section 80G

।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL