DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

purchase during the year?" 3. Question No. i arises out of the judgment of the Income Tax Appellate Tribunal in remanding the issue before the Assessing Officer for proper verification of facts. The record would suggest that the assessee, in view of its success before the Tribunal on the issue of disallowance of interest credited to Interest Suspense Account

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

purchase during the year?" 3. Question No. i arises out of the judgment of the Income Tax Appellate Tribunal in remanding the issue before the Assessing Officer for proper verification of facts. The record would suggest that the assessee, in view of its success before the Tribunal on the issue of disallowance of interest credited to Interest Suspense Account

INCOME TAX OFFICER, KALYAN vs. J D ELECTRIC WORKS, KALYAN

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2009-10

section 143(3) r.w.s. 147 of the ) r.w.s. 147 of the Act. On further appeal On further appeal, the ld CIT(A) deleted the addition. Aggrieved, , the ld CIT(A) deleted the addition. Aggrieved, the Revenue is in appeal raising grounds reproduced above. the Revenue is in appeal raising grounds reproduced above. the Revenue is in appeal raising grounds reproduced

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

section 3 of Taxation and other axation and other laws (relaxation of certain laws (relaxation of certain provisions) ordinance, 2020, by ordinance, 2020, by way of notification issued, the time limit the time limit for passing the assessment order passing the assessment order was extended up to 30/09/2021. He submitted that though the 30/09/2021. He submitted that though the 30/09/2021

BANK OF INDIA,MUMBAI vs. THE NATIONAL FACELESS ASSESSMENT CENTRE, MUMBAI

36(1)(iii) of the Act. The ground No. 4 of the appeal of the\nassessee is accordingly allowed.\"\n65. The learned DR could not show any reason to deviate from the aforesaid\nfindings rendered by the Coordinate Bench of the Tribunal. Therefore,\nrespectfully following the decision cited supra, we do not find any infirmity in\nthe findings

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

M/S ASHTECH (INDIA) PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI , PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

purchase from the bogus parties, as discussed above in FY 2016-2017 relevant to Assessment Year 2017-18 is hereby disallowed and is added to the total income of the assessee in Assessment Year 2017- 18 as bogus expense. Penalty proceedings under Section 270A of the Income Tax Act 1961 are hereby initiated on this issue for concealing the particulars

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

purchase from the bogus parties, as discussed above in FY 2016-2017 relevant to Assessment Year 2017-18 is hereby disallowed and is added to the total income of the assessee in Assessment Year 2017- 18 as bogus expense. Penalty proceedings under Section 270A of the Income Tax Act 1961 are hereby initiated on this issue for concealing the particulars

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

purchase from the bogus parties, as discussed above in FY 2016-2017 relevant to Assessment Year 2017-18 is hereby disallowed and is added to the total income of the assessee in Assessment Year 2017- 18 as bogus expense. Penalty proceedings under Section 270A of the Income Tax Act 1961 are hereby initiated on this issue for concealing the particulars

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

purchase from the bogus parties, as discussed above in FY 2016-2017 relevant to Assessment Year 2017-18 is hereby disallowed and is added to the total income of the assessee in Assessment Year 2017- 18 as bogus expense. Penalty proceedings under Section 270A of the Income Tax Act 1961 are hereby initiated on this issue for concealing the particulars

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

purchase from the bogus parties, as discussed above in FY 2016-2017 relevant to Assessment Year 2017-18 is hereby disallowed and is added to the total income of the assessee in Assessment Year 2017- 18 as bogus expense. Penalty proceedings under Section 270A of the Income Tax Act 1961 are hereby initiated on this issue for concealing the particulars