“Section 254(4)”

Section References (mined)Section 254Section 254(4)3 judgments

DISTINT REALTY P LTD,INDORE vs. THJE DY CIT 2(1), INDORE

ITA 39/IND/2023[2011-12]Status: DisposedITAT Indore07 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2011-12 Distinct Realty Private Dy. Cit, Limited, 2(1), C-1, Panchwati Colony, Indore. बनाम/ Village-Talawali Chanda, Ab Road, Vs. District-Indore Pin-453771 (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacd6057D Assessee By Shri G.K. Rathi, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.05.2023 Date Of Pronouncement 07.08.2023

Section 132Section 143(3)Section 147Section 148Section 2(47)Section 254(4)

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY

M/S. IBM INDIA PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-4, BANGALORE

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

ITA 2588/BANG/2019[2006-07]Status: DisposedITAT Bangalore30 Dec 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Pardiwala, Sr

appeal. 4.8.4. In our opinion the issue of AMP raised by the Ld.TPO in the remand proceedings is out of the scope of section 254(4) as the issue of APM was not the subject matter for consideration by the Tribunal under section 254(1). We therefore hold the addition

EVEREST INDUSTRIES LTD., NOIDA vs. DY CIT CIRCLE- 1 , THANE

In the results, appeal filed by assessee is allowed

ITA 716/MUM/2020[2004-05]Status: DisposedITAT Mumbai25 Nov 2022AY 2004-05

Bench: Shri Vikas Awasthy & Shri Gagan Goyalm/S Everest Industries Ltd. 2303, Fairfield-A, Majhiwada Bridge, Thane (West)-400601 Pan: Aaace7550N ...... Appellant Vs. Dcit, Circle-1 Ashar I.T. Park, 6Th Floor, B-Wing, 16-Z, Wagle Industrial Estate, Thane (West)-400604. ..... Respondent

For Appellant: Sh. Yogesh TharFor Respondent: Ms. Nilu Jaggi, Sr.DR

Section 115JSection 143(3)Section 155J

Supreme Court does not automatically have the effect of vacating the order of the Tribunal which has been statutorily made final under section 254(4) of the Act. Assuming for a moment as contended by the learned counsel for the Revenue that an infirmity is now created in the order