Section 115BBDA of the Income Tax Act

The decision most relied on for Section 115BBDA is PCIT v. Ansal Properties & Infrastructure Ltd. (157 Taxmann.com 584), cited in 6 of the 37 judgments on BharatTax that turn on this section.

Leading authorities on Section 115BBDA

PCIT v. Ansal Properties & Infrastructure Ltd.
157 Taxmann.com 584 · 2023 · High Court
6
citing judgments

Judgments on Section 115BBDA

Anand Shaktikumar Sancheti, Nagpur vs. Income Tax Officer, Ward 1(3), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 340/NAG/2023[2017-18]Status: DisposedITAT Nagpur14 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 115BSection 139(5)Section 142(1)Section 143(2)Section 270A

Meenakshi Ventures and Holdings India Private Limited, Hyderabad vs. Income Tax Officer Ward 16(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 256/HYD/2024[2019-20]Status: DisposedITAT Hyderabad08 Apr 2024AY 2019-20

Bench: Shri Laliet Kumarassessment Year: 2019-20 Meenakshi Ventures & Vs. The Income Tax Officer, Holdings India Private Ward – 16(1), Limited, Hyderabad. Hyderabad. Plot No.119, Meenkashi, Road No.10, Jubilee Hills, Telangana – 500033. Pan : Aagcm4362C. (Appellant) (Respondent) Assessee By: Shri Sai Sari Konda, C.A. Revenue By: Shri Ranjan Agarwala, Sr.Ar Date Of Hearing: 08.04.2024 Date Of Pronouncement: 08.04.2024

For Appellant: Shri Sai Sari Konda, C.AFor Respondent: Shri Ranjan Agarwala, Sr.AR
Section 10Section 115Section 115BSection 12ASection 143(1)Section 147Section 2Section 250

Anil Gupta, Delhi vs. DCIT, Circle 13(1), Delhi

Appeal is allowed for statistical purposes

ITA 3745/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Apr 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyaassessment Year: 2017-18. Anil Gupta, Vs Dcit, Circle-13(1), N-2, Kailash Colony, Delhi. New Delhi-110048

Section 115B

Sampark Management Cousultancy LLP, Noida vs. Pr, CIT, Noida

In the result, the appeal of the assessee stands allowed

ITA 1879/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Mar 2024AY 2017-18

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2017-18 Sampark Management Vs. Pr.Cit, Noida, Consultancy Llp, Noida. A-178, Sector – 40, Noida, Uttar Pradesh- 201 301. Pan Acsfs9969E (Appellant) (Respondent)

For Appellant: Shri Amit Goel, CA &For Respondent: Ms. Monika Dhami, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 263

Sri Kannapiran Mills Limited, Coimbatore vs. ACIT, Corporate Circle-1, Coimbatore

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 634/CHNY/2023[2018-19]Status: DisposedITAT Chennai11 Jan 2024AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri Manjunatha.Gआयकरअपीलसं./I.T.A.No.634/Chny/2023 (िनधा"रणवष" /Assessment Year: 2018-19) Shri Kannapiran Mills Limited, Vs The Assistant Commissioner Of Post Bag No.1, Income Tax, Sowripalayam, Corporate Circle-1, Coimbatore-641 028. Coimbatore. Pan: Aaccs 9186Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Girish Kumar, Advocate अपीलाथ"क"ओरसे/ Appellant By : ""यथ"क"ओरसे/Respondent By Mr. Ar.V. Sreenivasan, Addl.Cit 11.01.2024 सुनवाईक"तारीख/Date Of Hearing : 11.01.2024 घोषणाक"तारीख /Date Of Pronouncement : आदेश / O R D E R Per Manjunatha.G Am: This Appeal Filed By The Assessee Is Directed Against Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 31.03.2023 & Pertains To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Has Filed Its Return Of Income For The Assessment Year 2018-19 Declaring Total Income Of Rs.7,99,15,580/-. The Return Of Income Filed By The Assessee Has Been Processed U/S.143(1) Of The Income Tax Act, 1961 & An Intimation Dated 15.11.2019 Was Issued Determining Total Income At Rs.8,28,18,350/- By Making Various Additions, Including Additions Towards Dividend Income Of Rs.23,07,214/- U/S.115Bbda Of The Act & Profit On Sale Of Asset At Rs.5,95,550/-. The Assessee Carried The Matter In Appeal Before The First Appellate Authority. The Ld.Cit(A), National Faceless Appellate Centre (Nfac), Delhi Vide Order Dated 31.03.2023 Partly Allowed Appeal Filed By The Assessee, Where The Ld.Cit(A) Confirmed Additions Made Towards Dividend Income U/S.115Bbda Of The Act & Deleted Additions Made Towards Profit On Sale Of Asset. Aggrieved By The Cit(A) Order, The Assessee Is In Further Appeal Before Us.

Section 10(34)Section 115BSection 143(1)

Vijaylakshmi Sanganeria, Kolkata vs. ITO-40(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 247/KOL/2023[2020-21]Status: DisposedITAT Kolkata25 Jul 2023AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 10(34)Section 115Section 115BSection 139(1)Section 143(1)Section 154Section 250Section 80C

Rukmani Birla Educational Society, Kolkata vs. I.T.O.(Exemption), Ward-1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 456/KOL/2022[2019-2020]Status: DisposedITAT Kolkata25 Jul 2023AY 2019-2020

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 10Section 115BSection 143(1)Section 143(1)(a)Section 154

Emerald Family Trust, Kolkata vs. ADIT, CPC, Bengaluru, Bengluru

In the result, the appeal of the assessee is allowed

ITA 392/KOL/2022[2020-2021]Status: DisposedITAT Kolkata23 Feb 2023AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(34)Section 115BSection 139(1)Section 143(1)

Rishit Rajeshkumar Jain, Ahmedabad vs. The ITO, Ward-7(2)(4), Ahmedabad

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 113/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad23 Sept 2022AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year: 2019-20

For Appellant: Shri Ashok Dhariwala, ARFor Respondent: Shri N.J. Vyas, Sr. DR
Section 115BSection 143(1)Section 154Section 73

Integrated Investment Management Services LLP, Chennai vs. ITO, Non Cop. Ward1(2), Chennai

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

ITA 366/CHNY/2022[2017-18]Status: DisposedITAT Chennai03 Aug 2022AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri Guru Bashyam, CIT(DR)
Section 111ASection 115BSection 14Section 142(2)Section 143(2)Section 143(3)Section 14ASection 263

Matrabhav Trust, Mumbai vs. Pr Commissioner of Income Tax-17, Mumbai

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

ITA 872/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Jul 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalematrabhav Trust Vs. Pr. Cit – 17 5Th Floor, Sunteck Room No. 120, 1St Floor, Centre, 37 40 Kautilya Bhavan G Subhash Road, Vile Block, Bandra Kurla Parle (East) Complex, Bandra(E), Mumbai-400057. Mumbai-400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadtm5199F Appellant .. Respondent Appellant By : Shri.Rakesh Joshi.Ar Respondent By : Shri .A.B. Koli.Dr Date Of Hearing 21.07.2022 Date Of Pronouncement 27.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Passed By The Pr. Commissioner Of Income Tax 17, Mumbai U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Rakesh Joshi.ARFor Respondent: Shri .A.B. Koli.DR
Section 115BSection 143(2)Section 143(3)Section 263

Taurus Family Trust, Mumbai vs. ADIT, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 403/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 Jul 2022AY 2018-19
Section 115BSection 143(1)Section 154Section 234CSection 8

J.M. Baxi &Co., Mumbai vs. The Dy CIT -CC-6(4), Mumbai

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

ITA 755/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Jan 2022AY 2017-18

Bench: Us:

For Appellant: Y.P. TrivediFor Respondent: S.N. Kabra
Section 143(2)Section 143(3)Section 37Section 37(1)

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 416/BANG/2021[2017-18]Status: DisposedITAT Bangalore22 Dec 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Cirlce-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 415/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Dec 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 414/BANG/2021[2015-16]Status: DisposedITAT Bangalore22 Dec 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A

K R Pradeep, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, the appeal filed by the assessee for assessment year 2014-15 is allowed

ITA 413/BANG/2021[2014-15]Status: DisposedITAT Bangalore22 Dec 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaran

For Appellant: Mrs. Girija G.P., AdvocateFor Respondent: Shri Pradeep Kumar, DR
Section 132Section 143(3)Section 14ASection 153A