DHARESHWAR SEVA SAHAKARI MANDALI LTD. ,VILLAGE: - DHARESHWAR, TALUKA: - RAJULA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

AMRUTPUR SEVA SAHKARI MANDALI LTD.,VILLAGE: - AMRUTPUR TALUKA DHARI, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

SHRI TRAMBAKPUR SAHAKARI MANDALI LIMITED,AT TRAMBAKPUR TALUKA DHARI DIST. AMRELI vs. THE DCIT/ACIT (CPC),, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala I.T.A No. 23/Rjt/2022 A.Y. 2019-20 Page No 10 Shri Trambakpur Sahkari Mandali Ltd. vs. DCIT/ACIT(CPC) High Court held that a return filed by assessee beyond period stipulated under section 139

CHAKARGADH SEVA SAHAKARI MANDALI LTD.,CHAKARGADH SEVA, DIST. AMRELI vs. THE DCIT(CPC),, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

SHRI NAVA UJALA SEVA SAHAKARI MANDALI LIMITED,AT NAVA UJALA, TALUKA KUNKAVAV, GUIJARAT-365450 vs. THE DCIT/ACIT(CPC),, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

68, section 69, section 69A,\nsection 69B, section 69C or section 69D and reflected in the return of income\nfurnished under section 139

DHAR SEVA SAHAKARI MANDALI LTD.,DHAR, TALUKA: - SAVARKUNDLA, DIST. AMRELI-GUJARAT. vs. THE DCIT(CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

DAHIDA SEVA SAHAKARI MANDALI LIMITED ,VILLAGE: - DAHIDA, DIST.:- AMRELI vs. THE ADIT (CPC), BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

SHREE ANTALIYA KHETI VIKAS KARYAKARI SEVA SAHAKARI MANDALI LIMITED,LILIYA MOTA, DIST. AMRELI vs. THE ADIT (CPC), BANGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

ALIUDEPUR SEVA SAHAKARI MANDALI LIMITED,ALIUDEPUR VILLAGE, TALUKA LATHI, DIST.: - AMRELI-365430 vs. THE ADIT (CPC), BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

MEDI SEVA SAHAKARI MANDALI LTD.,MEDI, DIST. AMRELI vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

SHREE LUNIDHAR SEVA SAHKARI MANDALI LTD.,LUNIDHAR, TALUKA KUNKAVAV, DIST. AMRELI. vs. ASSESSING OFFICER (CPC), , BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

SHRI NAVAVAGHNIYA SEVA SAHKARI MANDALI LIMITED,AMRELI vs. THE DCIT/ACIT (CPC), BANGALORE, BANAGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

68,926/- as per computation enumerated in section 14A r.w.s. 8d. ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 6. It is therefore, prayed that the order of the Ld. CIT(A) be set aside and that of the Assessing Officer be restored.” 4. Brief facts of the case is that the assessee is a company

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

68,926/- as per computation enumerated in section 14A r.w.s. 8d. ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 6. It is therefore, prayed that the order of the Ld. CIT(A) be set aside and that of the Assessing Officer be restored.” 4. Brief facts of the case is that the assessee is a company

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

139 taxmann.com 352 (Cal.)\n(iv) Sumati Dayal vs. CIT, 80 Taxman 89 (SC)\n(v) Smt. Swaram Kanta vs. CIT, 44 Taxman 68 (P & H – HC)\n(vi) CIT vs. Hukam Singh, 276 ITR 347 ( P& H – HC)\n17. We have heard both the parties and carefully gone through the\nsubmissions put forth on behalf of the assessee along