COURT ARCHIVE

Income Tax Appellate Tribunal judgments, 2023

1,252 judgments · page 61 of 63

Tribunals and Commissions23 Jan 2023Dismissed

M/S. Abhinav International P. Ltd. Vs DCIT

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0037

Income Tax Rules, 1962 — Rule 8D, 8D(ii)Income Tax Act, 1961 — Section 14A, 28(i), 36(1)(iii), 56(2)(viib), 80IA, 143(3), 271(1)(b), 271(1)(c)

Tribunals and Commissions23 Jan 2023Dismissed

Fiitjee Edusoft Ltd Vs ACIT

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0036

Income Tax Act, 1961 — Section 32, 37

Tribunals and Commissions23 Jan 2023Partly Allowed

ACIT Vs Kamlesh Gupta

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0035

Income Tax Act, 1961 — Section 2(23)A, 4, 6, 9, 69, 132, 139, 143(3), 153A, 157

Tribunals and Commissions23 Jan 2023Dismissed

DCIT Vs Sahara India Ltd.

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0034

Income Tax Act, 1961 — Section 143(3), 251, 255(4)

Tribunals and Commissions20 Jan 2023Allowed

M/S Great Value Infra Promoters Pvt Ltd Vs A.C.I.T

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0053

Income Tax Act, 1961 — Section 69, 132, 153A, 153C, 153C(1)

Tribunals and Commissions20 Jan 2023Partly Allowed

Mcm Oil Mills Pvt. Ltd. Vs ITO

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0049

Income Tax Act, 1961 — Section 30, 31, 32, 33, 34, 35, 36, 36(1)(vii), 37, 37(1), 68, 142(1), 143(2)

Tribunals and Commissions20 Jan 2023Partly Allowed

Santosh Kumar Suri Vs ACIT

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0048

Income Tax Act, 1961 — Section 133(6)

Tribunals and Commissions20 Jan 2023Dismissed

ACIT Vs M/S. Umesh Kumar Arora

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0047

Income Tax Act, 1961 — Section 10(38), 68, 69C, 143(3), 253(2), 268A

Tribunals and Commissions20 Jan 2023Dismissed

DCIT Vs M/S. RATP Dev Transdev India Pvt. Ltd

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0046

Income Tax Act, 1961 — Section 28, 40, 40(a)(i), 40(a)(iii), 40(a)(ia), 68, 143(1), 143(2), 195(1)

Tribunals and Commissions20 Jan 2023Dismissed

Surender Yadav Vs DCIT

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0045

Income Tax Act, 1961 — Section 132, 133A, 147

Tribunals and Commissions20 Jan 2023Dismissed

ACIT Vs M/S. Biomerieux India Pvt. Ltd.

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0044

Income Tax Rules, 1962 — Rule 8D, 8D(2)Income Tax Act, 1961 — Section 14A, 32, 32(1), 32A(2), 142(1)

Tribunals and Commissions20 Jan 2023Dismissed

DCIT Vs M/S. S.T Constructions Pvt. Ltd

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0043

Income Tax Act, 1961 — Section 4, 37, 143(3)

Tribunals and Commissions20 Jan 2023Disposed Of

Income Tax Officer Vs Delhi Police

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0042

Income Tax Act, 1961 — Section 194C, 194J, 201(1), 201(1A), 250(6), 251, 271C, 274

Tribunals and Commissions19 Jan 2023Allowed

Bineeta Singh Vs ACIT

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0052

Income Tax Act, 1961 — Section 2(22), 2(22)(e), 143(3), 147, 250

Tribunals and Commissions19 Jan 2023Dismissed

I.T.O Vs Rakesh Kumar Garg

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0051

Income Tax Appellate Tribunal Rules, 1963 — Rule 18(6)Income Tax Act, 1961 — Section 2(47)(iv), 50C, 132, 132(4), 132(4A), 133A, 142(1)

Tribunals and Commissions19 Jan 2023Allowed

M/S ADM Agro Industries Kota & Akola Pvt. Ltd Vs Principal Commissioner Of Income Tax-1

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0050

Income Tax Act, 1961 — Section 142(1), 142(2), 143(2), 263

Tribunals and Commissions18 Jan 2023Partly Allowed

Taxila Gurukul P. Ltd. Vs ACIT

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0062

Income Tax Act, 1961 — Section 24(b), 28, 40(a)(ia), 43D, 201, 201(1)

Tribunals and Commissions18 Jan 2023Allowed

ACIT Vs M/S. Hi Quality Food & Beverages Pvt.Ltd.

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0061

Income Tax Act, 1961 — Section 68, 133(6), 269SS, 269T, 271D, 271E

Tribunals and Commissions18 Jan 2023Allowed

ACIT Vs Double Plus Software P. Ltd.

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0060

Income Tax Act, 1961 — Section 68, 133(6), 143(1), 143(3), 256, 260ANegotiable Instrument Act, 1881 — Section 15, 50, 51, 123

Tribunals and Commissions18 Jan 2023Allowed

Gaurav Singhal Vs ITO

Income Tax Appellate Tribunal · (2023) 01 ITAT CK 0059

Income Tax Act, 1961 — Section 10(38), 68, 131, 133A, 143(2), 143(3), 147, 148, 149