COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2022

1,165 judgments · page 4 of 59

Tribunals and Commissions08 Dec 2022Partly Allowed

CBS Holding Pvt. Ltd. Vs Income Tax Officer

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0019

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 40a(ia), 68, 143(2), 143(3), 147, 148, 148(2), 149, 150, 151, 234A, 234B
Tribunals and Commissions08 Dec 2022Dismissed

ITO (E) Vs BHAI Hospital Trust

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0017

Income Tax Act, 1961 — Section 2(15), 10(23C), 11, 11(5), 12, 12A, 12AA(3), 13, 13(1)(a), 13(3), 13(3)(a), 80G, 271(1)(c)
Tribunals and Commissions06 Dec 2022Dismissed

DCIT Vs Micheal Robert Barclay

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0010

Income Tax Rules, 1962 — Rule 46AIncome Tax Act, 1961 — Section 139(1), 142(1), 143(3)
Tribunals and Commissions06 Dec 2022Allowed

Sandeep Gupta Vs Pr. CIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0007

Income Tax Act, 1961 — Section 10(38), 68, 69, 69A, 69B, 69C, 69D, 80HHC(4C), 115BBE, 142(1), 143(3), 156, 263, 271(1)(c), 274
Tribunals and Commissions06 Dec 2022Allowed

Prateek Gupta Vs Pr. CIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0006

Income Tax Act, 1961 — Section 10(38), 68, 69, 69A, 69B, 69C, 69D, 80HHC(4C), 115BBE, 142(1), 143(3), 156, 263, 271(1)(c), 274
Tribunals and Commissions05 Dec 2022Allowed

Grih Kalyan Kendra Board Vs ITO

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0013

Income Tax Act, 1961 — Section 10, 11, 11(1), 11(1)(a), 12, 12A, 12AA, 143(1), 154, 154(1)(a), 154(1)(b), 154(1)(c), 234B, 234C, 263
Tribunals and Commissions05 Dec 2022Dismissed

DCIT Vs HOTLINE CPT LTD

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0012

Insolvency And Bankruptcy Code, 2016 — Section 31, 31(1)Income Tax Act, 1961 — Section 271(1)(c)
Tribunals and Commissions02 Dec 2022Allowed

DCIT Vs M/S. Bindal Papers Mills Ltd

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0005

Income Tax Rules, 1962 — Rule 6DD(e), 6DD(f), 6DD(g)Income Tax Act, 1961 — Section 14A, 40A(2), 40A(3), 69, 69A, 131(1A), 139(1)
Tribunals and Commissions02 Dec 2022Allowed

Akash Deep Singhla Vs PCIT

Income Tax Appellate Tribunal · (2022) 12 ITAT CK 0004

Income Tax Appellate Tribunal Rules, 1963 — Rule 18(6)Income Tax Act, 1961 — Section 10(38), 14A, 43CA, 50C, 143(3), 244A, 263