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3 results for “transfer pricing”+ Section 13(1)(e)clear

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Mumbai4,157Delhi3,734Bangalore1,778Chennai916Kolkata689Ahmedabad619Hyderabad467Karnataka459Pune395Jaipur305Indore263Surat260Chandigarh241Cochin207Visakhapatnam123SC100Rajkot91Cuttack80Nagpur63Calcutta61Lucknow60Telangana54Raipur42Agra34Guwahati33Jodhpur28Amritsar26Dehradun23A.K. SIKRI ROHINTON FALI NARIMAN15Ranchi13Jabalpur11Rajasthan10Varanasi10Kerala9Panaji9Allahabad8Orissa5Patna3Punjab & Haryana2A.K. SIKRI N.V. RAMANA1T.S. THAKUR ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1DIPAK MISRA V. GOPALA GOWDA1Andhra Pradesh1

Key Topics

Section 2635Section 50C5Section 143(3)2Section 143(2)2Section 1482

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 156/PAT/2019[2014-15]Status: DisposedITAT Patna08 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 263Section 43B

E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal emanates from the order u/s 263 of the Income Tax Act, 1961 (hereafter ‘the Act’), passed by the Ld. Principal Commissioner of Income Tax -1, Patna (hereafter ‘the Ld. PCIT’) vide order dated 29.03.2019. It is seen that the Ld. PCIT resorted to revisionary powers against

UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING

In the result, appeal of the assessee is allowed

ITA 262/NAG/2025[2013-14]Status: Disposed
ITAT Patna
21 Apr 2026
AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royudaykumar Vyas, Ito, Ward – 1(5) Flat No. 402, Lepresting Vs Nagpur Apartment, Plot No. 105- 106, Ramdaspeth, Nagpur. Pan : Aarpv 4578 K Assessee Respondent

For Appellant: Shri Sameer Wazalwar, CAFor Respondent: Shri Pankaj Kumar, CIT DR
Section 139Section 143(2)Section 143(3)Section 148Section 250Section 50C

E R PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 11/03/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order passed u/s. 143(3) r.w.s 147 of the Act, dated

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

ITA 349/PAT/2023[2015-16]Status: DisposedITAT Patna21 Mar 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

Section 143(2)

E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26th September, 2023 passed for Assessment Year 2015-16. 1 Xaviers Construction Pvt. Limited 2. The appeal is time barred by 19 days