COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2023

1,252 judgments · page 1 of 63

Tribunals and Commissions29 Dec 2023Allowed

DCIT Vs Gynia Holding Ltd.

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0092

Income Tax Act, 1961 — Section 9(1), 6(3)(ii), 132, 132(1), 132A, 153A, 153A(1), 153C, 153C(1), 158BD
Tribunals and Commissions29 Dec 2023Dismissed

DCIT Vs Amit Sankhwal

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0090

Income Tax Rules, 1962 — Rule 11UAIncome Tax Act, 1961 — Section 68, 131(1)(d), 132, 133A, 143(1), 143(3), 153A, 153A(1), 154
Tribunals and Commissions29 Dec 2023Allowed

DCIT Vs Wickwood Development Ltd.

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0089

Income Tax Act, 1961 — Section 9(1), 6(3)(ii), 124, 124(4), 127, 132, 132(1), 132A, 143(2), 143(3), 144C, 153A, 153A(1), 153C, 153C(1)
Tribunals and Commissions29 Dec 2023Allowed

DCIT Vs Rolland Enterprises Ltd.

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0088

Income Tax Act, 1961 — Section 9(1), 6(3)(ii), 124, 124(4), 127, 132, 132(1), 132A, 143(2), 143(3), 144C, 153A, 153A(1), 153C, 153C(1)
Tribunals and Commissions28 Dec 2023Allowed

Neeraj Garg Vs ACIT

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0097

Income Tax Act, 1961 — Section 139, 144C(13), 147
Tribunals and Commissions28 Dec 2023Allowed

BITO-Lagertechnik Bittmann GmbH Vs ACIT

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0096

Income Tax Rules, 1962 — Rule 11UA, 11UAAIncome Tax Act, 1961 — Section 48, 50CA, 56(2)(x), 56(2)(x)(a), 143(3), 144C(13), 197, 234A, 270A
Tribunals and Commissions28 Dec 2023Allowed

DCIT Vs iServices Investments Ltd.

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0094

Income Tax Act, 1961 — Section 124, 127, 132, 132(1), 132A, 143(2), 143(3), 153A, 153A(1), 153C, 153C(1), 158BD
Tribunals and Commissions27 Dec 2023Dismissed

SUNBEAM LIGHTWEIGHTING SOLUTIONS PVT. LTD. Vs DCIT

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0079

Income Tax Rules, 1962 — Rule 8DHaryana General Sales Tax Rules, 1975 — Rule 28CIncome Tax Act, 1961 — Section 2(24)(xviii), 9(1)(vii), 9(2), 14A, 40(a)(i), 40(a)((i)(B), 43(1), 43(6), 90(2), 139(5), 143(3), 195, 250, 264
Tribunals and Commissions27 Dec 2023Partly Allowed

Richa & Co. Vs JCIT

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0078

Income Tax Act, 1961 — Section 40(A)(2)(b), 142(1), 143(1), 143(2), 263
Tribunals and Commissions26 Dec 2023Allowed

Gyanwati Vs ITO

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0084

Income Tax Act, 1961 — Section 69
Tribunals and Commissions26 Dec 2023Partly Allowed

GSR Industries Vs DDIT

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0083

Income Tax Act, 1961 — Section 92CA, 92CA(3), 133(6), 143, 143(3), 144C, 144C(1), 144C(13), 144C(15), 153(1)
Tribunals and Commissions26 Dec 2023

Gajendra Singh, Vs DCIT

Income Tax Appellate Tribunal · (2023) 12 ITAT CK 0081

Constitution Of India, 1950 — Article 19(1)(f), 19(1)(g)Income Tax Act, 1961 — Section 119, 131, 133, 143(2), 143(3), 144C(13), 147, 153A, 153C, 254, 260A, 292BIncome Tax Act, 1922 — Section 5(8)