Section 93 of the Income Tax Act

25 judgments on BharatTax turn on Section 93.

Judgments on Section 93

RAMESH CHANDRA DETHALIYA,POLIAIKALAN vs. INCOME TAX OFFICER, SHAJAPUR, SHAJAPUR

ITA 629/IND/2025[2010-11]Status: DisposedITAT Indore03 Feb 2026AY 2010-11

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

KAMLESH,RATIA, FATEHABAD vs. NWR-W-(57)(93), NFAC DELHI

In the result, appeal of the Assessee is dismissed

ITA 1026/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh27 Nov 2025AY 2018-2019

Bench: The Bench For Withdrawal Of The Present Appeal, Contents Of Which Read As Under:

For Appellant: None (Withdrawal Application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 92Section 93

GUDIPUDI VENKATESWARA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, appeal of the assessee is dismissed as withdrawn

ITA 473/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 473/Viz/2024 (धनिाारण िर्ा / Assessment Year: 2017-18) Gudipudi Venkateswara Rao, Vs. Income Tax Officer, Guntur. Ward-1(1), Pan: Ayfpg4742A Guntur. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 08/09/2025 घोर्णा की तारीख/Date Of : 24/09/2025 Pronouncement O R D E R

For Appellant: NoneFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 271DSection 92Section 93

KARTHEESAN,CHENNAI vs. NON CORP CIRCLE 8(1) CHE, CHENNAI

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1751/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Sept 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1751/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Kartheesan, Vs. The Income Tax Officer, No. 1/128, Trunk Road, Non Corporate Circle 8(1), Ayyappanthangal, Chennai 600 056. Chennai. [Pan:Ajepk0127F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M.P. Venkateshwara Perumal, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 11.09.2025 घोषणा की तारीख /Date Of Pronouncement : 11.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2015-16. 2. We Find That This Appeal Is Filed With A Delay Of 110 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We

For Appellant: Shri M.P. Venkateshwara PerumalFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 92(2)

M/S. KANTHA HEALTHCARE PRIVATE LIMITED,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

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

ITA 131/ASR/2023[2019-20]Status: DisposedITAT Amritsar21 Jul 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Guptai.T.A. No.131/Asr/2023 Assessment Year: 2019-20

Section 143(3)Section 250Section 92

UTV SOFTWARE COMMUNICATIONS PRIVATE LIMITED,MUMBAI vs. ASSESSMENT UNIT. NATIONAL FACELESS ASSESSMENT CENTRE. INCOME TAX DEPARTMENT. , MUMBAI

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1011/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144C(13)Section 253Section 92(2)Section 93

SURESH TRILOTKAR,MUMBAI vs. INCOME-TAX OFFICER 42(3)(4), MUMBAI

In the result the appeal filed by the assessee stands dismissed as infructuous

ITA 4487/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 270Section 270A

INDU MOHTA L/H OF CHHAGAN LAL MOHTA,KOLKATA vs. D.C.I.T., CIRCLE - 61,, KOLKATA

Appeal of the assessee is allowed

ITA 663/KOL/2025[2014-2015]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-2015

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 271(1)(c)Section 92(2)Section 93

DOBERMAN SECURITY SOLUTIONS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE

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

ITA 1827/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2019-20

For Appellant: Sri Gokul, A.RFor Respondent: Sri Balusamy N., D.R
Section 250Section 91(2)Section 92Section 92(1)

SWAMYNATHAN ARTHI,SALEM vs. ITO WARD 1(6), SALEM

In the result, all the appeal filed by the assessee is dismissed as withdrawn

ITA 757/CHNY/2025[2012-13]Status: DisposedITAT Chennai11 Jun 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:757/Chny/2025 Swamynathan Arthi, Ito, 27A, Thelungar Street, Vs. Ward - 1(6), Sankaridrug S.O Salem. Sankari, Salem– 637 301. [Pan:Aigpa-2088-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri S. Senthil Kumar, Advocate : ""थ" की ओर से/Respondent By Ms. Gouthami Manivasagam, J.C.I.T. : सुनवाई की तारीख/ Date Of Hearing 04.06.2025 : घोषणा की तारीख /Date Of Pronouncement 11.06.2025 : आदेश /O R D E R Per S. R. Raghunatha:

Section 92

COFFEEDAY HOTELS & RESORTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(1), BANGALORE

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

ITA 738/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Ravish Rao, A.RFor Respondent: Sri Balusamy N., D.R
Section 250Section 91(2)Section 92Section 92(1)

THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs. INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

ITA 131/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam02 Jun 2025AY 2018-19

AKSH OPTIFIBRE LTD,FARIDABAD vs. DCIT, CENTRAL CIRCLE-26, DELHI

In the result, appeal of the assesseein ITA no

ITA 2334/DEL/2022[2018-19]Status: DisposedITAT Delhi16 May 2025AY 2018-19

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Shri Akul Agarwal,CAFor Respondent: Shri S K Jadhav,CIT- DR
Section 143(3)Section 144C(13)Section 92Section 93

SOWJANYA BASI REDDY,PRODDATUR, A.P. vs. INCOME TAX OFFICER, WARD-1 , PRODDATUR

In the result, appeal of the assessee is allowed

ITA 7/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 May 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA K A Sai PrasadFor Respondent: Shri D. Praveen, Sr. AR
Section 143(3)Section 144Section 263Section 269SSection 69A

TECNICAS REUNIDAS SA,BANGALORE, KARNATAKA, INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE 2(2), BANGALORE, BANGALORE, KARNATAKA

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

ITA 2460/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Keerthi Narayan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 250Section 91(2)Section 92Section 92(1)

K C COTTRELL INDIA PVT LTD,GURGAON vs. ASSESSING OFFICER, NATIONAL E- ASSESSMENT CENTRE, NEW DELHI

ITA 777/DEL/2021[2016-17]Status: DisposedITAT Delhi11 Apr 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganeshm/S K.C. Cottrell India P. Vs. Assessing Officer, Ltd., National E-Assessment Suite No.506,513-514 Centre, New Delhi Spazedge Tower-B, 5Th Floor, Sector-47, Gurgaon-122002 (Appellant) (Respondent) Pan: Aabcl5527H

For Appellant: NoneFor Respondent: Shri Jitender Singh, Sr. DR
Section 143Section 143(3)Section 2Section 92Section 92CSection 93

DEPUTY COMMISSIONER OF INCOME TAX-1(3)(1), MUMBAI, MUMBAI vs. DIEBOLD NIXDORF INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 6715/MUM/2024[2009-10]Status: DisposedITAT Mumbai12 Mar 2025AY 2009-10

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 6715/Mum/2024 (निर्धारण वर्ा / Assessment Year :2009-10) Dcit-1(3)(1), Mumbai V/S. Diebold Nixdorf India Pvt. Room No. 540, 5Th Floor, बनाम Ltd. Aayakar Bhavan, M. K. 17Th Floor, Romell Tech Road, Churchgate, Park, North Side, It Mumbai-400020 Building No. 2, Nirlon Compound, Village Pahadi, Goregaon East, Maharashtra-400063 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacd3206C Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Nikhil TiwariFor Respondent: Shri R. R. Makwana
Section 143(3)Section 250Section 37(1)Section 92Section 93

MUKESHBHAI ISHWARBHAI PATEL,BARDOLI vs. INCOME TAX OFFICER-WARD-1, BARDOLI

In the result, the captioned appeal is dismissed as withdrawn

ITA 575/SRT/2024[2017-18]Status: DisposedITAT Surat07 Mar 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Dhaval Mehta, A.RFor Respondent: Shri Mukesh Jain, Sr. DR
Section 92

HOUSE OF RUKSH PRIVATE LIMITED,KANPUR vs. THE DY. COMMISSIONER OF INCOME TAX, KANPUR

In the result, both the appeals of the assessee are dismissed for statistical purposes

ITA 95/LKW/2021[2019-2020]Status: DisposedITAT Lucknow04 Mar 2025AY 2019-2020

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 92Section 93

HOUSE OF RUKSH PRIVATE LIMITED,KANPUR vs. THE DY. COMMISSIONER OF INCOME TAX , KANPUR

In the result, both the appeals of the assessee are dismissed for statistical purposes

ITA 94/LKW/2021[2018-2019]Status: DisposedITAT Lucknow04 Mar 2025AY 2018-2019

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 92Section 93

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Section 93 of the Income Tax Act — Case Laws | BharatTax