Section 92A of the Income Tax Act

25 judgments on BharatTax turn on Section 92A.

Judgments on Section 92A

DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE-2(1) BENGALURU, BENGALURU vs. PALMER INVESTMENT GROUP LIMITED, VIRGIN ISLANDS

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

ITA 2431/BANG/2024[2014-15]Status: DisposedITAT Bangalore01 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Respondent: Shri Percy Pardiwala, Sr. Advocate
Section 143(2)Section 271(1)(c)Section 271CSection 274Section 275

PAR FORMULATIONS PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

The appeal of the assessee is allowed for statistical purposes

ITA 1009/CHNY/2017[2012-13]Status: DisposedITAT Chennai23 Jan 2026AY 2012-13

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.1009/Chny/2017 िनधा%रण वष% /Assessment Year: 2012-13

For Respondent: Mr. ARV Sreenivasan, CIT
Section 143(3)Section 92A

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1248/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jan 2026AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1246/KOL/2019[2012-13]Status: DisposedITAT Kolkata12 Jan 2026AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

NEOVANTAGE INNOVATION PARK PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD 16(3), HYDERABAD

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

ITA 923/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik
Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

M/S. TBEA SHENYANG TRASFORMER GROPUP COMPANY LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INT. TAX.,, VADODARA

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

ITA 581/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad22 Jul 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleआयकर अपील सं./I.T.A. No. 581/Ahd/2017 (िनधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Tbea Shenyang Deputy Commissioner Of Transformer Group Income Tax Vs. Company Limited International Taxation, National Highway No.-8, Vadodara Villae : Miyagam, Karja, Vadodara, Gujarat - 390007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct4557F (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Arpit Jain, Ar ""यथ" क" ओर से/Respondent By : Shri Mahesh Shah, Cit. Dr 24/04/2025 Date Of Hearing Date Of Pronouncement 22/07/2025 O R D E R Per Smt. Annapurna Gupta, Am:

For Appellant: Shri Arpit Jain, ARFor Respondent: Shri Mahesh Shah, CIT. DR
Section 143(3)Section 9Section 92C

INLOGIC TECHNOLOGIES PRIVATE LIMITED,CHENNAI vs. DCIT CORP. CIRCLE 1(1) , CHENNAI

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

ITA 3323/CHNY/2024[2021-22]Status: DisposedITAT Chennai09 Jun 2025AY 2021-22

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 3323/Chny/2024 िनधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 144BSection 153

DCIT., CENTRAL CIRCLE-3(2), HYDERABAD vs. JODAS EXPOIM PRIVATE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 702/HYD/2024[2016-17]Status: DisposedITAT Hyderabad16 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.702/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Dy. C.I.T Vs. M/S. Jodas Expoim (P) Ltd Central Circle 3(2) Siddipet, Telangana Hyderabad Pan:Aabcj8653L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ravi Bharadwaj, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 05/03/2025 घोषणा की तारीख/Pronouncement: 16/05/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Revenue Is Directed Against The Order Dated 7/5/2024 Arising From The Penalty Order Passed U/S 271Aa Of The I.T. Act, 1961 For The A.Y 2016-17. 2. The Revenue Has Raised The Following Grounds Of Appeal: “1) Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Penalty Levied U/S 271Aa Of The Act Even Though The Assessee Failed To File Form 3Ceb As Mandated U/S 92E Of The Act Within The Time Prescribed U/S 139(1) Of The Act? 2) Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Penalty Levied U/S 271Aa Of The Act Even Though The Assessee Failed To Report

For Appellant: Shri Ravi Bharadwaj, CAFor Respondent: : Shri Srinath Sadanala, DR
Section 115JSection 133ASection 139(1)Section 233ASection 271ASection 92ASection 92CSection 92DSection 92E

BOCK COMPRESSORS INDIA PRIVATE,BENGALURU vs. THE DY. CIT, CIRCLE - 1(1)(1), VADODARA

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

ITA 1484/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad09 May 2025AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarassessment Year 2020-21

For Appellant: Shri Ketan Ves, A.R. &For Respondent: Shri Uday Kakne, Sr. D.R
Section 143(3)Section 144(5)Section 144CSection 234BSection 253Section 270ASection 920Section 92ASection 92C

M/S. SP IMPERIAL STAR PRIVATE LIMITED ,MUMBAI vs. ITO, WARD, 3(3)(3), MUMBAI

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

ITA 5862/MUM/2024[2021-22]Status: DisposedITAT Mumbai26 Mar 2025AY 2021-22

Bench: SHRI. AMARJIT SINGH (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri. Dharan GandhiFor Respondent: Shri. Ajay Chandra, CIT DR
Section 143(3)Section 144C(5)Section 92Section 948Section 94B

ASST.COMMISSIONER OF INCOME TAX, TDS 2 1, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3065/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

DCIT CC - 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3063/MUM/2024[2017]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT-CC-3(4), MUMBAI

ITA 2802/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

RELIANCE INDUSTRIES HOLDINGS PRIVATE LIMITED (THE APPELLANT) SUCCESSOR OF M/S EKANSHA ENTERPRISES PVT LTD ),MUMBAI vs. COMMISSIONER OF INCOME TAX (CIT)A-56, MUMBAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2992/MUM/2024[2012-13]Status: DisposedITAT Mumbai23 Dec 2024AY 2012-13

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 147Section 250Section 92ASection 92A(2)(j)Section 92BSection 92E

RELIANCE INDUSTRIES HOLDING PRIVATE LIMITED (THE APPELLANT (SUCCESSOR OF M/S EKANSHA ENTERPRISES PRIVATE LIMITED) ,MUMBAI vs. COMMISSIONER OF INCOME TAX APPEAL (CIT)-56, MUMBAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2991/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2024AY 2011-12

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 147Section 250Section 92ASection 92A(2)(j)Section 92BSection 92E

RELIANCE INDUSTRIES HOLDINGS PRIVATE LIMITED (THE APPELLANT (SUCCESSOR OF M/S EKANSHA ENTERPRISES PVT LTD ),MUMBAI vs. COMMISSIONER OF INCOME TAX (CIT )A-56, MUMBAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2990/MUM/2024[2009-10]Status: DisposedITAT Mumbai23 Dec 2024AY 2009-10

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 147Section 250Section 92ASection 92A(2)(j)Section 92BSection 92E

JE ENERGY VENTURES P.LTD,NOIDA vs. ACIT, CIRCLE-5(1)(1), G B NAGAR

ITA 1450/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Dec 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2018-19 Je Energy Ventures P. Ltd., Vs Acit, Plot No.1A, Sector-16A, Circle 5(1)(1), Industrial Area, Gb Nagar. Noida (Uttar Pradesh) – 201 301. Pan : Aaace0653L

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri Zafarul Haque Tanveer, CIT-DR
Section 143(3)Section 92A

ITO,, NEW DELHI vs. M/S AMB HOMES PVT. LTD.,, NEW DELHI

ITA 2749/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Dec 2024AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekito, Ward 1 (1), Vs. M/S. Amb Homes Pvt. Ltd., New Delhi. D-62, Ground Floor, Defence Colony, New Delhi – 110 024. (Pan : Aagca4596C) Co No.152/Del/2017 (In Ita No.2749/Del/2017) (Assessment Year: 2012-13) M/S. Amb Homes Pvt. Ltd., Vs. Ito, Ward 1 (1), D-62, Ground Floor, New Delhi. Defence Colony, New Delhi – 110 024. (Pan : Aagca4596C) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Ca Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 24.09.2024 Date Of Order : 06.12.2024 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-I, New Delhi [Hereinafter

For Appellant: Shri Mohit Gupta, CAFor Respondent: Shri Kanv Bali, Sr. DR
Section 142(1)Section 143(2)Section 144Section 144(1)Section 14ASection 68

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT NON CORP CIRCLE 8(1), , CHENNAI

In the result the appeal of the assessee is allowed

ITA 608/CHNY/2024[2013-14]Status: DisposedITAT Chennai21 Aug 2024AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 608/Chny/2024 िनधा"रणवष" / Assessment Year: 2013-14 Deputy Commissioner Of Income M/S. Hyundai Motor India V. Tax, Limited, Non Corporate Circle – 8(1), Plot No. H-1, Sipcot Chennai – 600 034. Industrial Park, Irungatukottai, Sriperumbudurtaluk, Kancheepuram District, Tamil Nadu – 602 117. [Pan: Aaach-2364-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S.P. Chidambaram, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nanda Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 06.06.2024 घोषणा क" तार"ख/Date Of Pronouncement : 21.08.2024 आदेश /O R D E R

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Shri. V. Nanda Kumar, CIT
Section 115JSection 143(3)Section 14ASection 154Section 250Section 43BSection 92

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT NON CORP CIRCLE 8(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 589/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 Aug 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 589/Chny/2024 िनधा"रणवष" / Assessment Year: 2015-16 The Deputy Commissioner Of M/S. Hyundai Motor India V. Income Tax, Limited, Non Corporate Circle -8(1), Plot No. H-1, Sipcot Chennai – 600 034. Industrial Park, Irungatukottai, Sriperumbudurtaluk, Kancheepuram District, Tamil Nadu – 602 117. [Pan: Aaach-2364-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S.P. Chidambaram, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Nanda Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 05.06.2024 घोषणा क" तार"ख/Date Of Pronouncement : 21.08.2024 आदेश /O R D E R

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Shri. Nanda Kumar, CIT
Section 115JSection 143(3)Section 14ASection 250Section 43BSection 92

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