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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)

S K Kabra & Company, Surat vs. Income Tax Officer 1(2)(1), Surat

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

ITA 502/SRT/2023[2017-18]Status: DisposedITAT Surat19 Oct 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.502/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) S. K. Kabra & Company, The Ito, Vs. 101, “Kauttilya” Plot No.327, Ward-1(2)(1), Opp. Noble Paper, Khatodara, Surat Surat – 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfs6674D (Appellant) (Respondent) Shri Suresh K. Kabra, Ca Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 13/10/2023 Date Of Pronouncement 19/10/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], National Faceless Appeal Centre (In Short ‘The Nfac’), Delhi, Dated 17.05.2023, Which In Turn Arises Out Of An Assessment Order Passed By The Central Processing Centre (In Short ‘Cpc’), Bengaluru, U/S. 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 11.07.2018. 2. The Appeal Filed By The Assessee For Assessment Year (Ay) 2017- 18, Is Barred By Limitation By Six (6) Days. Shri Suresh K. Kabra, Learned Counsel For The Assessee Submitted A Petition For Condonation Of Delay, Requesting The Bench To Condone The Delay. The Contents Of The Said Petition Are Reproduced Below:

Section 143(1)

condoned and therefore the delay is hereby condoned. 6. On merit, Ld. Counsel submitted that in assessee`s case, the order (Intimation) under section 143(1) of the Act, was passed by the CPC, Bengaluru, which contains the issue relating to TDS mismatch. The assessee could not file the reconciliation

Bal Sadhana Vidhyalaiya Sansthan, Gudha Gor Ji Jhunjhunu vs. ITO, Exemption WD-1, Jaipur

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

ITA 402/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Oct 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt Monisha Choudhary (Addl. CIT)
Section 10Section 119(2)(b)Section 139(5)Section 143(1)Section 154

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U

Motor Mitra, Jabalpur vs. DCIT Circle1(1) Jabalpur, Jabalpur

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

ITA 49/JAB/2023[2018-19]Status: DisposedITAT Jabalpur18 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 49 & 60/Jab/2023 (A.Y: 2018-19 & 2019-20) Motor Mitra, Vs. Acit,Circle-1(1) 117,Napier Town, Jabalpur, Jabalpur-482002, Madhya Pradesh. Madhyapradesh. Pan/Gir No. : Jbpm01104F Appellant .. Respondent Appellant By : None Respondentby : Shri.Shiv Kumar.Sr.Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 09.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: NoneFor Respondent: Shri.Shiv Kumar.Sr.DR
Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

Geeta Mandar Joshi, Mumbai vs. ITO Ward 35(1)(4), Mumbai

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

ITA 2702/MUM/2023[2015-2016]Status: DisposedITAT Mumbai18 Oct 2023AY 2015-2016

Bench: Shri Pavan Kumar Gadalegeeta Mandar Joshi, Vs. Ito, Ward -35(1)(4) 122B, Purshottam Kautilya Bhawan, Towers Chsl, Gokhale G-Block, Bkc, Road (South), Mumbai-400051. Prabhadevi, Dadar, Mumbai-400028. Pan/Gir No. : Ahqpj8798M Appellant .. Respondent

For Appellant: Shri. Anil Sethe.ARFor Respondent: Shri. G.J. Ninawe, Sr. DR
Section 143(1)Section 143(3)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Geeta Mandar Joshi, Vs

Shivkumar Velan, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 2575/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13

Bench: Shri Pavan Kumar Gadalemr. Shiv Kumar Velan, Vs. Ito, Ward 27(3)(3), 3/ 4 Shinde Bldg, Mumbai. Pestom, Sagar Road No 3, Chembur, Mumbai-400089. Pan/Gir No. : Abvpv6559M Appellant .. Respondent

For Appellant: Shri.AjaySingh&AkshayPawar.ARFor Respondent: Shri G.J. Ninawe, Sr. DR
Section 143(1)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Mr. Shiv Kumar Velan

Shree Kutch Nalia Bhanushali Mitra Mandal, Mumbai vs. ITO (Exem), Ward-2(3), Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purposes

ITA 2226/MUM/2023[2016-17]Status: DisposedITAT Mumbai18 Oct 2023AY 2016-17

Bench: Shri N. K. Choudhry, Jm

For Appellant: Shri Aditya RamachandranFor Respondent: MS Smitha V. Nair
Section 11Section 119(2)(b)Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2226/Mum/2023 Assessment Year

Bony Polymers Private Limited, Faridabad vs. DCIT, Circle-5(1), Delhi

In the result, appeal of the assessee is dismissed

ITA 1566/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Oct 2023AY 2019-20

Bench: Shri Kul Bharat & Shri M. Balaganeshbony Polymers Pvt. Ltd, Vs. Dcit, Plot No. 77, Sector-6, Circle-5(1), Faridabad, Haryana Delhi (Appellant) (Respondent) Pan: Aabcb1594N

For Appellant: Shri Jitendra Jindal, CAFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(3)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT

Anytime Securities Services, New Delhi vs. ACIT, Circle-29(1), Delhi

In the result, appeal of the assessee is dismissed

ITA 1522/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganeshanytime Securities Services, Vs. Acit, Ta-91, Main Okhla Road, Circle029(1), Tughalkabad Extension, New Delhi Delhi (Appellant) (Respondent) Pan: Aadfa2570L

For Appellant: NoneFor Respondent: Shri Kanv Bali, Sr. DR
Section 154Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” : NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT

Avaya India Private Ltd., Mumbai vs. ACIT Circle 1(1), Delhi

In the result, Appeal filed by the assessee in ITA No

ITA 702/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: S/Shri Nageshwar Rao; &For Respondent: Shri Vivek Verma
Section 143(3)Section 144BSection 144CSection 144C(13)

1 AND STAY No. 111/Del/2022 Avaya India Pvt. Ltd., Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW

Ge India Industrial Private Limted, New Delhi vs. ACIT, (OSD), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 3020/DEL/2022[2018-19]Status: FixedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. James Singson, CIT-DR
Section 139Section 142Section 143(1)

given to the assessee, i.e. no adjustment can be made without notice. 5. It would be pertinent to refer to the provisions of section 143(1) of the Act as they stood at the relevant point of time, which read as under: “1) Where a return has been made under

Ge India Industrial Private Limted, Delhi vs. ACIT, (OSD), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 3019/DEL/2022[2017-18]Status: FixedITAT Delhi18 Oct 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. James Singson, CIT-DR
Section 139Section 142Section 143(1)

given to the assessee, i.e. no adjustment can be made without notice. 5. It would be pertinent to refer to the provisions of section 143(1) of the Act as they stood at the relevant point of time, which read as under: “1) Where a return has been made under

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2)(1), Meerut

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

ITA 2865/DEL/2022[2020-21]Status: DisposedITAT Delhi18 Oct 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 11.05.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2019-20. 2. As per the grounds of appeal, the assessee has challenged ... Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 12.01.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2018-19. 12. As per the grounds of appeal, the assessee has challenged

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2) (1), Meerut

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

ITA 2864/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Oct 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 11.05.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2019-20. 2. As per the grounds of appeal, the assessee has challenged ... Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 12.01.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2018-19. 12. As per the grounds of appeal, the assessee has challenged

Sai Computers Ltd., Meerut vs. ITO, Circle-1(1)(1), Meerut

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

ITA 2863/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 11.05.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2019-20. 2. As per the grounds of appeal, the assessee has challenged ... Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 12.01.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2018-19. 12. As per the grounds of appeal, the assessee has challenged

Sai Computers Ltd, Meerut vs. ITO, Circle-1(2)(1), Meerut

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

ITA 2862/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 11.05.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2019-20. 2. As per the grounds of appeal, the assessee has challenged ... Appeals)-NFAC, Delhi (‘CIT(A)’ in short) dated 04.11.2022 arising from the intimation orders dated 12.01.2020 passed by the Assessing Officer (AO) under Section 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2018-19. 12. As per the grounds of appeal, the assessee has challenged

DCIT Central Circle-8, New Delhi vs. Sms Packers Pvt Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1515/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Oct 2023AY 2015-16

Bench: Shri C.M. Garg & Dr. B. R. R. Kumardcit, Vs. M/S. Sms Packers Pvt. Ltd, Central Circle-8, 13A/24, Wea, Chana New Delhi Market, Karol Bagh, New Delhi (Appellant) (Respondent) Pan: Aalcs2611M Assessee By : Shri Nippur Mittal, Ca Revenue By: Shri. H. K. Chaudhary, Cit Dr Date Of Hearing 12/10/2023 Date Of Pronouncement 18/10/2023

For Appellant: Shri Nippur Mittal, CAFor Respondent: Shri. H. K. Chaudhary, CIT DR
Section 153ASection 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R

Karcher Cleaning Systems Pvt. Ltd., New Delhi vs. Addl. CIT Spl. Range-5, New Delhi

In the result, Appeal filed by the Assessee is partly allowed for statistical purposed

ITA 4986/DEL/2019[2014-15]Status: DisposedITAT Delhi18 Oct 2023AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit TiwariFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144C(3)

1 Karcher Cleaning Systems, ND IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S

Ramanuja Peetham, Visakhapatnam vs. Income Tax Officer (Exemption Ward), Visakhapatnam

In the result, appeal of the assessee is dismissed as withdrawn

ITA 198/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.198/Viz/2023 (ननधधारण वर्ा / Assessment Year :2016-17) Sri Ramanuja Peetham Vs. Income Tax Officer D.No.1-104-15, Plot No.40, Sector-5 (Exemption Ward) Ttd Kalyanamandapam Road Visakhapatnam Mvp Colony, Visakhapatnam [Pan : Aafts4193P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.A.Aruna, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 27.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18 .10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1052984661(1) Dated 19.05.2023 For The Assessment Year (A.Y.)2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Trust, Registered U/S 12A Of The Income Tax Act, 1961 (In Short ‘Act’) Had Filed Return Of Income For The A.Y.2016-17 On 09.09.2016, Declaring Nil Income After

For Appellant: Smt.A.Aruna, ARFor Respondent: Shri Madhukar Aves, DR
Section 11Section 12ASection 143(1)Section 154

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

The B S N L Emp Ccs Limited, Guntur vs. Income Tax Officer, Ward -2(1), Guntur

In the result, appeal of the Revenue is dismissed

ITA 167/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.165-167/Viz/2023 (ननधधारण वर्ा / Assessment Year :2017-18, 2018-19 & 2020-21) The B.S.N.L.Emp. C.C.S.Ltd. Vs. Income Tax Officer No.Z 613, Chilakaluripet Ward-2(1) Guntur Guntur [Pan : Aaeat2982P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Orders Dated 29.03.2023 & 30.03.2023 For The Assessment Year (A.Y.)2017-18, 2018-19 & 2020-21. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.165/Viz/2023. 2. Brief Facts Of The Case Are That The Assessee Society, The B.S.N.L.Emp C.C.S Ltd Registered With Cooperative Society No.Z.613, Chilakaluripet

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 80P

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

The B S N L Emp Ccs Limited, Guntur vs. Income Tax Officer, Ward -2(1), Guntur

In the result, appeal of the Revenue is dismissed

ITA 166/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.165-167/Viz/2023 (ननधधारण वर्ा / Assessment Year :2017-18, 2018-19 & 2020-21) The B.S.N.L.Emp. C.C.S.Ltd. Vs. Income Tax Officer No.Z 613, Chilakaluripet Ward-2(1) Guntur Guntur [Pan : Aaeat2982P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Orders Dated 29.03.2023 & 30.03.2023 For The Assessment Year (A.Y.)2017-18, 2018-19 & 2020-21. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.165/Viz/2023. 2. Brief Facts Of The Case Are That The Assessee Society, The B.S.N.L.Emp C.C.S Ltd Registered With Cooperative Society No.Z.613, Chilakaluripet

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(3)Section 80P

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