1. CIT v. Balaji Traders

68 TTJ 35Income Tax Appellate Tribunal#21252 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2022.

Issues it is cited on

construction pe penalty under section 271d section 269t section 269s domestic company section 273 section 269ss section 273b section 271d section 48 section 269 child

Judgments citing 1. CIT v. Balaji Traders

Jice Academy for Excellence Private Limited, Bangalore vs. Income Tax Officer, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 704/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Rajeev Nulvi, A.RFor Respondent: Shri K. Sankar Ganesh, D.R

Section 143(3)Section 269SSection 271DSection 273B

…the Act and that the default, if any, was of technical and venial nature; in the absence of any decision, contrary to the decision relied upon by the counsel for the assessee, such as the decision of Tribunal, Jaipur Bench, in the case of Chandra Cement Ltd., 68 TTJ 35 (Jp), decision of Tribunal Indore Bench in the case of Mohan Karkare (51 TTJ 599 (Indore), decision of Tribunal Ahmedabad Bench in the case of Shrepak Enterprises , 60 TTJ 199 (Ahd) and the decision of Hon'ble Supreme Court in the case of Hindustan Steels Ltd., 83 ITR 26 (SC), we are of the opinion that the assessee's case is fully covered by the p…

Karnataka Agrochemical Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Range-4(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 250Section 269TSection 271E

…the Act and that the default, if any, was of technical and venial nature; in the absence of any decision, contrary to the decision relied upon by the counsel for the assessee, such as the decision of Tribunal, Jaipur Bench, in the case of Chandra Cement Ltd., 68 TTJ 35 (Jp), decision of Tribunal Indore Bench in the case of Mohan Page 37 of 37 Karkare (51 TTJ 599 (Indore), decision of Tribunal Ahmedabad Bench in the case of Shrepak Enterprises , 60 TTJ 199 (Ahd) and the decision of Hon'ble Supreme Court in the case of Hindustan Steels Ltd., 83 ITR 26 (SC), we are of the opinion that the assessee's case is fully c…

Akash Education & Development Trust, Bengaluru vs. Additional Commissioner of Income Tax, Central Range-2, Bangalore

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 269SSection 271DSection 271D(2)Section 273B

Shri Manoj Bhawarlal Dhoot, Bagalkot vs. Joint Commissioner of Income Tax Vijapura Range, Vijapura

In the result, the appeal filed by the assessee is allowed

ITA 232/BANG/2018[2012-13]Status: DisposedITAT Bangalore23 May 2018AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Rao

For Appellant: Shri Gokul L. Malpani, C AFor Respondent: Dr. Sandeep Goel, Addl.CIT (D.R)

Section 143(3)Section 269TSection 271E

…assessing income, both are treated as 5 differently but in general law both are treated as one entity. In support of his contention, he relied on plethora of decisions as follows : 1. CIT Vs. Balaji Traders 303 ITR 312 (Mad) 2. Chandra Cement Ltd. Vs. DCIT 68 TTJ 35. 3. CIT Vs. Bhagwati Praad Bajoria – HUF 263 ITR 487 4. CIT Vs. Natvarlal Purshottama Parekh 303 ITR 5 (Guj) 5. Vir Sales Corporation Vs. ACIT 50 TTJ 130 (Ahd) 6. CIT Vs. Manoj Lalwani 269 ITR 590 (Jai) 4. On the other hand, the learned Departmental Representative placed reliance on the orders of authorities below. 5. We have heard the rival sub…