Section 26AS of the Income Tax Act

50 judgments on BharatTax turn on Section 26AS.

Judgments on Section 26AS

Bsm Developers, Jaipur vs. ITO, Ward-4(1), Jaipur

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

ITA 783/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Nov 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalbsm Developers, C/O M/S. Kalani & Co. 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. Pan No.: Aanfb 1823H ..... Appellant Vs. Ito, Ward-4(1), Jaipur – 302 015. ..... Respondent

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Anita Rinesh, JCIT- Ld. Sr. DR
Section 143(3)Section 250

Smt. Pashiben Prajapati Family Trust (Disc), Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

The appeal of the assessee is partly allowed in the manner as indicated above

ITA 305/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad16 Aug 2024AY 2021-22

Bench: Ld. Cit(A) Has In-Turn Arisen From The Intimation Dated 07.12.2022 Issued By Cpc, Bengaluru, U/S.154(Cpc/2122/U5/ 314311772) Of The Act.

For Appellant: Shri Rupesh R Shah, AdvocateFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 154Section 164(1)Section 250Section 80Section 80C

Dr.Raveendra M.Madraki, Bijapur vs. Income Tax Officer Ward-1, Bagalkot

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

ITA 670/BANG/2019[2014-15]Status: DisposedITAT Bangalore23 Jan 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Ashok A. Kulkarni, A.RFor Respondent: Shri Subramanian S., D.R

Bona Sera Hospitality Private Limited, Mumbai vs. DCIT Range 7(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1750/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 Oct 2023AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1750/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bona Sera Hospitality Pvt. बिधम/ Dcit, Range-7(2) Ltd. 6Th Floor, Aayakar Vs. M/S. Kalyaniwalla & Mistry Bhawan, M. K. Road, Llp, Esplanade House, 2Nd Mumbai-400020. Floor, 29, Hazarimal Somani Marg, Fort, Mumbai-400001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aakcs7518L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri M. M. Golvala & Shri Hormuzd Jamshedji Revenue By: Shri Manoj Kumar Sinha (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 10/08/2023 घोषणा की तारीख /Date Of Pronouncement: 25/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 24.03.2023 For Ay. 2011-12. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Partly Allowing The Appeal Of Assessee By Directing Ao To Verify Addition Of Rs.1,91,956/- & Rs.4,74,558/-. & For Not Deleting Rs.3,67,773/- (Amount Assessee Could Has Not Reconcile).

For Appellant: Shri M. M. Golvala & ShriFor Respondent: Shri Manoj Kumar Sinha (Sr. DR)

Sri Chittaranjan Jena, Pipil vs. ITO Ward, Puri

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 159/CTK/2022[2017-18]Status: HeardITAT Cuttack01 May 2023AY 2017-18

Bench: Before Shri George Mathan, Judicialassessment Year : 2017-18 Chitaranjan Ranjan Jena, Jena, Vs. Ito, Ward, Puri. Ito, Ward, Puri. Pubasasan, K Pubasasan, Kausal Ganga, Pipili, Bhubaneswar. Pipili, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ajpkj 5787 A (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: S/Shri Mohit Sheth & Laxmi Kanta Acharya, ARsFor Respondent: Shri S.C.Mohanty, Sr DR

Vkm Logistics P.Ltd, New Delhi vs. ITO, Ward-26(4), New Delhi

In the result, appeal of the assessee is dismissed

ITA 7457/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Apr 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7457/Del/2019 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Vkm Logistics P. Ltd., Ito 611, Pragati Tower, Vs. Ward 26(4) Rajinder Place, New Delhi. New Delhi. Pan No. Aakcs4517M अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 142(1)Section 143(2)Section 144Section 271(1)(b)Section 68

Dynamix India Drill-Con Co., New Delhi vs. ACIT, Circle- 62(1), New Delhi

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

ITA 6110/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Mar 2023AY 2014-15
For Appellant: Shri S. Krishnan, AdvocateFor Respondent: Ms. Indu Bala Saini, Sr. DR

Agarwal Industries Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

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

ITA 60/HYD/2018[2010-11]Status: DisposedITAT Hyderabad19 Jan 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Y.Ratnakar, AdvocateFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 115JSection 131Section 143(1)Section 143(2)Section 143(3)Section 234ASection 68

Anju Sachdeva, Noida vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2993/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Aug 2022AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Shantanu Kanungo, CAFor Respondent: Shri Kanav Bali, CIT-DR

M/S. Gensys Technologies Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

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

ITA 12/PUN/2019[2014-15]Status: DisposedITAT Pune13 Jul 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.12/Pun/2019 निर्धारण वषा / Assessment Year : 2014-15 M/S. Gensys Technologies Pvt. Ltd., 4Th Floor, “Devgiri”, Plot No.14, S.No.17/1B, Kothrud, Pune – 411038 Pan: Aaccg5346C .......अऩीऱाथी / Appellant बिधम / V/S. The Dy. Commissioner Of Income Tax, Circle 1(2), Pune ……प्रत्यथी / Respondent

For Appellant: Mrs JR ChandekarFor Respondent: Shri S.P. Walimbe

ITO Corporate Ward 6(3), Chennai vs. Sounararaja Mills Ltd., Dindigul

ITA 1255/CHNY/2018[2014-15]Status: DisposedITAT Chennai07 Dec 2021AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1255/Chny/2018 (िनधा3रण वष3 / Assessment Year: 2014-15) Income Tax Officer M/S Soundararaja Mills Ltd. बनाम/ Corporate Ward-6(3) No.1, Soundararaja Building Aaykar Bhawan, New Block, 7Th Floor G.T.N. Salai, N.G.O. Colony, Vs. 121, M.G.Road, Chennai – 600 034 Dindigul – 624 005. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaacs-8799-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R.Kumar (Advocate)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri D.V.Subba Rao (Addl.Cit)-Ld.Dr सुनवाई की तारीख/ : 02/12/2021 Date Of Hearing घोषणा की तारीख / : 07/12/2021 Date Of Pronouncement

For Appellant: Shri R.Kumar (Advocate)-Ld. ARFor Respondent: Shri D.V.Subba Rao (Addl.CIT)-Ld.DR
Section 251(1)(a)Section 26A

Jaiprakash Agri Initiatives Co. Ltd., New Delhi vs. DCIT, Circle- 13(1), New Delhi

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

ITA 4948/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Nov 2021AY 2012-13

Bench: Sh. N. K. Billaiya & Sh. Kuldip Singh(Through Video Conferencing) Assessment Year: 2012-13 Jai Prakash Agri Initiatives Dcit Co. Ltd. 63, Ja House, Vs Circle – 13 (1) Basant Lok, Vasant Vihar, New Delhi New Delhi Pan No. Aaccj2246C (Appellant) (Respondent)

C S Manjunath, Tumkur vs. Income Tax Officer, Ward- 1, Tumkur

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

ITA 2640/BANG/2019[2016-17]Status: DisposedITAT Bangalore22 Jan 2021AY 2016-17

Bench: Shri George George K

For Appellant: Sri.C.S.Prahallada, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Total Integrated Design (India) Pvt. Ltd., New Delhi vs. ITO, Ward-25(3), New Delhi

The appeal is treated as allowed for statistical purpose

ITA 7964/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Madhumita Royआ.अ.सं/.I.T.A No.7964/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 बनाम Total Integrated Design (India) Ito Pvt. Ltd. Vs. Ward 25(3) Lgf-7A, Mandakini Nri C.R. Building, Complex, Greater Kailash Iv, New Delhi. New Dlehi.

Laqshya Media Limited, Mumbai vs. Deputy Commissioner of Income Tax-10(2)(1), Mumbai

In the result this ground of appeal is allowed for statistical purposes

ITA 7310/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Jul 2020AY 2014-15

Bench: Shri Pawan Singh & Shri M. Balaganesh(Virtual Hearing In Vc No. –Ii) M/S. Laqshya Media Ltd. D C I T - 10(2)(1) Laqshya House Room No. 509/216A Next To Rameshwar Temple, Vs. Aayakar Bhavan, M.K. Road Saraswti Baug, Society Road, Mumbai 400020 Jogeshwari (E), Mumbai 400060 Pan – Aaacl5004C Appellant Respondent Appellant By: Shri Rajan Vora-Ar Respondent By: Shri Anand Mohancit-Dr Date Of Hearing: 08.07.2020 Date Of Pronouncement: 17.07.2020 O R D E R Per Pawan Singhthis Appeal Filed By The Assessee Is Directed Against The Assessment Order Passed By The Assessing Officer Under Section 143(3) R.W.S. 144C(1) Of The Income Tax Act, 1961 (Hereinafter "The Act") Dated 29Th October, 2018, Passed In Pursuance Of The Directions Of Dispute Resolution Penal (Drp) Dated 28Th August, 2018 For A.Y. 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “On The Facts & In The Circumstances Of The Case & In Law, The Learned Ao/ Learned Deputy Commissioner Of Income-Tax, Transfer Pricing - 3(1)(1)(Hereinafter Referred To As Tpo')/ Hon'Ble Drp Has: General Ground 1. Erred In Assessing The Total Income At 5,67,38,117As Against Returned Loss Of Rs.8,55,13,089 Computed By The Appellant; Part B -Transfer Pricing Ground: 2. Adjustment Of Rs.20.58.028/- Pertaining To Providing Of Corporate Guarantee (Cg) To Associated Enterprise (Ae)

For Appellant: Shri Rajan Vora-ARFor Respondent: Shri Anand MohanCIT-DR
Section 143(3)Section 36(1)(iii)Section 92BSection 92C

Shri Raj Kishorbhai Yadav, Jamnagar vs. The ITO-Ward, 3(2), Jamnagar

In the result, the appeal of the assessee is partly allowed

ITA 230/RJT/2019[2015-16]Status: DisposedITAT Rajkot01 Jun 2020AY 2015-16

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Smt. Suhas Mistry, Sr. DR

Anazeal Analyticals & Research Pvt. Ltd., Mumbai vs. DCIT, Circle - 4(1)(2), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 6933/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Mar 2020AY 2013-14

Bench: Shri Saktijit Deyand Shri G. Manjunatha

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri Michael Jerald

Vasandha Kokila S, Chennai vs. ACIT Non Corporate Circle 22(1), Chennai

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

ITA 1128/CHNY/2018[2014-15]Status: DisposedITAT Chennai28 Feb 2020AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Mrs.Muthu Abirami,AdvocateFor Respondent: M/s.Vijaya Praba,JCIT D.R

ACIT-23(3), Mumbai vs. Shri Ramlal Dayaldas Khanduja, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4153/MUM/2018[2014-15]Status: DisposedITAT Mumbai19 Feb 2020AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2014-15

For Appellant: Ms. Dinkle Hariya, A.RFor Respondent: Shri Jothilakshmi Nayak, D.R

Shri Manu Lokramdas Menda, Visakhapatnam vs. Income Tax Officer, Ward-6(2), Visakhapatnam

In the result, appeals filed by the assessee are dismissed

ITA 332/VIZ/2018[2016-17]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri R.L.N. Somayajulu–CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 200ASection 234ESection 26A