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“Section 172(3)”

Section References (mined)Section 172Section 172(3)4 judgments

MAYURSINH JAYANDRASINH JADEJA,AHMEDABAD vs. THE INCOME TAX OFFICER, WAD-1(2)(3), AHMEDABAD

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

ITA 233/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri Rignesh Das, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69A

filing return of income wasbeing a voyage return filed by the agent on behalf of the freight beneficiary, as per the provisions of section 172(3) of the Act, the filing of the return was to be in form VVR i.e. voyage return, as canvassed by the Ld.Counsel

M/S. SABA SHIPPING INTERNATIONAL LLC- DUBAI,,GANDHIDHAM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION,, GANDHIDHAM

In the result, both the appeals of the assessee are allowed

ITA 124/RJT/2012[2009-10]Status: DisposedITAT Rajkot06 Mar 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri B.D. Gupta, Sr. DR
Section 143(3)Section 144CSection 172Section 172(3)Section 172(4)

ITA Nos.123 & 124/RJT/2012 Assessment Years: 2009-10 (for both) Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT

M/S. QAWAREB SHIP MANAGEMENT - LLC DUBAI,,GANDHIDHAM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION,, GANDHIDHAM

In the result, both the appeals of the assessee are allowed

ITA 123/RJT/2012[2009-10]Status: DisposedITAT Rajkot06 Mar 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri B.D. Gupta, Sr. DR
Section 143(3)Section 144CSection 172Section 172(3)Section 172(4)

ITA Nos.123 & 124/RJT/2012 Assessment Years: 2009-10 (for both) Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT

LR2 MANAGEMENT K/S [AS FOREIGN COMMR. MANAGER/AGENT OF PRINCIPAL FREIGHT BENEFICIARY, TORM A/S],JAMNAGAR vs. THE DEPUTY COMISSIONER OF INCOME TAX, INTER. TAXA.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is allowed

ITA 300/RJT/2017[2013-14]Status: HeardITAT Rajkot15 Feb 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2013-14 Lrs Management K/S (As Foreign Vs. Dcit (International Commercial Manager/ Agent Of Taxation), Rajkot. Principal Freight Beneficiary, Torm Gujarat. A/S) Correspondence Address: Interocean Shipping India P.Ltd. 301-Milestone P.N. Marg, Panchwati, Opp: Triveni Apartments Jamnagar 361 002. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Manish Kanth, Ld.Ar Revenue By : Shri Shramdeep Sinha, Ld.Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 13/02/2023 घोषणा क" तार"ख /Date Of Pronouncement: 15/02/2023

For Appellant: Shri Manish Kanth, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 172(3)Section 250Section 271(1)(c)

assessee contended that the assessee being an agent of a freight beneficiary, it was required to file voyage returns as per section 172(3) of the Act, which fact, he pointed out was noted in the assessment order also, and these returns were required to be filed in form ... filing return of income wasbeing a voyage return filed by the agent on behalf of the freight beneficiary, as per the provisions of section 172(3) of the Act, the filing of the return was to be in form VVR i.e. voyage return, as canvassed by the Ld.Counsel