COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2023

1,252 judgments · page 55 of 63

Tribunals and Commissions17 Feb 2023Allowed

Reverse Age Health Services Pte Ltd Vs DCIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0092

Income Tax Rules, 1962 — Rule 10U, 10U(1)(a), 10U(1)(d), 18(6)Income Tax Act, 1961 — Section 4, 5, 90, 90(1), 90(2), 90(2A), 90(4), 90(5), 101, 119, 143(3), 144C(13)
Tribunals and Commissions17 Feb 2023Dismissed

Renu Khurana Vs ACIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0084

Income Tax Act, 1961 — Section 48, 143(3), 144, 144C(13)
Tribunals and Commissions17 Feb 2023Dismissed

DCIT Vs Hotchand Techchand Punjabi

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0083

Income Tax Rules, 1962 — Rule 46A, 46A(4)Income Tax Act, 1961 — Section 69B, 133(6), 142(1), 144, 147, 148, 250, 250(4), 251, 295(2)(mm)
Tribunals and Commissions17 Feb 2023Partly Allowed

Gyan Chand Sharma Vs ITO

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0082

Income Tax Act, 1961 — Section 68, 69A, 133(6), 139, 143(1), 143(3), 147, 151
Tribunals and Commissions17 Feb 2023Dismissed

ACIT Vs Anju Jain,

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0079

Income Tax Appellate Tribunal Rules, 1963 — Rule 18(6), 27Income Tax Act, 1961 — Section 10(38), 49(2), 68, 143(2), 292BB
Tribunals and Commissions17 Feb 2023Allowed

ACIT Vs Atul Kumar Gupta

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0078

Income Tax Act, 1961 — Section 69, 69A, 132, 132(4A), 139, 143(3), 153A, 153C, 156, 271(1)(c), 292C
Tribunals and Commissions16 Feb 2023Allowed

Span Air Pvt. Ltd, Vs ITO

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0091

Income Tax Act, 1961 — Section 4, 5, 9, 90, 90(2), 91, 154, 195, 200A, 206A, 206AA
Tribunals and Commissions16 Feb 2023Dismissed

DCIT Vs Praveen Gupta

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0090

Income Tax Act, 1961 — Section 68, 143(3)
Tribunals and Commissions16 Feb 2023Dismissed

ACIT Vs ABW Infrastructure Ltd.

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0089

Income Tax Act, 1961 — Section 68, 143(3), 147, 178(6)Insolvency and Bankruptcy Code, 2016 — Section 7, 14, 14(a), 14(b), 14(c), 14(d)
Tribunals and Commissions16 Feb 2023Allowed

Namita Aggarwal Vs ITO

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0088

Income Tax Act, 1961 — Section 57, 57(iii), 143(3)
Tribunals and Commissions16 Feb 2023Dismissed

Paramjeet Singh Vs DCIT

Income Tax Appellate Tribunal · (2023) 02 ITAT CK 0065

Income Tax Act, 1961 — Section 132, 142(1), 271(1)(b), 274