(1) CIT v. Ramanujam Thampi

108 Taxmann 137High Court2000#5395 most cited

What is (1) CIT v. Ramanujam Thampi authority for?

A penalty is leviable even when additions are made on estimation basis, particularly when a claim of agricultural income is not genuine.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Ramanujam Thampi · penalty · section 271(1)(c) · estimation basis · agricultural income · non-genuine claim · section 153A · search assessment

Also reported as

233 ITR 521

Sections most often in play

Section 139(1)Section 143(3)Section 153ASection 154Section 194HSection 1961 (Income Tax ActSection 1961)Section 250

Issues it is cited on

penalty under section 271(1)(c)levy of penaltysection 271(1)section 271section 271(1)(c)section 27section 14section 143(3)nfac

Judgments citing (1) CIT v. Ramanujam Thampi

Pankajkumar Chimanlal Lodhiya, Rakjot vs. The ACIT, Central Circle-2, Rajkot

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11
Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

…ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal in ITA No.81/RJT/2022 relates to penalty u/s 271AAB(1)(c) of the Act. 3. Since the issue involved in all these appeals are common and identical, therefore, we have clubbed these six appeals and heard together and a consolidated order is being passed for the sake of convenience and brevity. 4. First, we sell adjudicate, the assessee's five appeals in ITA Nos.76 to 80/RJT/2022, which relate to the penalty u/s 271(1)(c) of the Act. For the…

Pratibha Bisht, Delhi vs. ITO, Ward-70(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2318/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13] Pratibha Bisht, Vs Ito, A-5-4, Plot 5C, Pragatisheel Bairwa, Ward-70(1), Sector-11, Dwarka, Delhi-110075. New Delhi. Pan-Ahspb0980D Appellant Respondent Appellant By Shri Saurav Rohtagi, Ca Respondent By Shri Baldev Singh Negi, Sr.Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 16.11.2023 Order

Section 148Section 24Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2012-13] Pratibha Bisht, vs ITO, A-5-4, Plot 5C, Pragatisheel Bairwa, Ward-70(1), Sector-11, Dwarka, Delhi-110075. New Delhi. PAN-AHSPB0980D APPELLANT RESPONDENT Appellant by Shri Saurav Rohtagi, CA Respondent by Shri Baldev Singh Negi, Sr.DR Date of Hearing 02.11.2023 Date of Pronouncement 16.11.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal Centre (…

Bhupendra Maganlal Naik (HUF), Na vs. Arivs.Income Tax Officer Ward No. 1, Navsari

In the result, the appeal of the assessee is allowed

ITA 220/SRT/2022[2014-15]Status: DisposedITAT Surat13 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am (Physical Hearing) Bhupendra Maganlal Naik (Huf), The Ito, Ward No.1, 29/B, Manglam Bunglow, Navsari. Vs Alka Society, Chhapra Road, Navsari, Gujarat – 396445. Pan : Aaghd1504E Appellant Respondednt

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM AND DR. A.L. SAINI, AM (Physical hearing) Bhupendra Maganlal Naik (HUF), The ITO, Ward No.1, 29/B, Manglam Bunglow, Navsari. Vs Alka Society, Chhapra Road, Navsari, Gujarat – 396445. PAN : AAGHD1504E APPELLANT RESPONDEDNT Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Vinod Kumar, Sr. DR Date of hearing 23/02/2023 Date of pronouncement 13/03/2023 O R D E R PER SH PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre (in short’ NFAC’)/Ld. CIT(A), d…

Shri Mukesh Harjibhai Patel, Ahmedabad vs. ACIT, Circle-5(3), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1822/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad16 Feb 2022AY 2010-11

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2010-11 Shri Mukesh Harjibhai Patel Acit, Cir.5(3) 9, Malhar Bungalows Vs Ahmedabad. Shilaj Nandoli Road Kalol, Gandhinagar. Pan : Abvp P9561 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Written Submissions Revenue By : Shri J.L. Bhatia, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee Against Order Dated 8.6.2018 In Cit(A)-5/Acit Cir.5(3)/10028/2017-18 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2010-11 Against Confirmation Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” For Short).

For Appellant: Written SubmissionsFor Respondent: Shri J.L. Bhatia, Sr.DR
Section 143(3)Section 271Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Mukesh Harjibhai Patel ACIT, Cir.5(3) 9, Malhar Bungalows Vs Ahmedabad. Shilaj Nandoli Road Kalol, Gandhinagar. PAN : ABVP P9561 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Written Submissions Revenue by…

Trupti Piyush Shah, Surat vs. Dy. CIT, Circle-3(3), Surat

In the result, both the appeals of the assessee are allowed

ITA 187/SRT/2019[2013-14]Status: DisposedITAT Surat26 Jun 2019AY 2013-14
For Appellant: Shri Rasesh Shah (CA)For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 186 & 187/SRT/2019 Assessment Year :2012-13 & 2013-14 Trupti Piyush Shah, Deputy Commissioner of 101-102 Regency Tower Vs. Income Tax Opp Iscon Mall Dumas Road Circle-3(3) Surat 400006 Surat PAN/GIR No.: ACIPS4469B Appellant Respondent Assessee by : Shri Rasesh Shah (CA) Revenue by : Shri B.P.K. Panda (Sr. DR) Date of Hearing : 10/05/2019 Date of Pronouncement: 26/06/2019 ORDER PER: VIKRAM SINGH YADAV, A.M. These are two appeals filed by the asses…

Trupti Piyush Shah, Surat vs. Dy. CIT, Circle-3(3), Surat

In the result, both the appeals of the assessee are allowed

ITA 186/SRT/2019[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Rasesh Shah (CA)For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 186 & 187/SRT/2019 Assessment Year :2012-13 & 2013-14 Trupti Piyush Shah, Deputy Commissioner of 101-102 Regency Tower Vs. Income Tax Opp Iscon Mall Dumas Road Circle-3(3) Surat 400006 Surat PAN/GIR No.: ACIPS4469B Appellant Respondent Assessee by : Shri Rasesh Shah (CA) Revenue by : Shri B.P.K. Panda (Sr. DR) Date of Hearing : 10/05/2019 Date of Pronouncement: 26/06/2019 ORDER PER: VIKRAM SINGH YADAV, A.M. These are two appeals filed by the asses…

Puneet Saluja, New Delhi vs. ITO, New Delhi

The appeal of the assessee is dismissed

ITA 3497/DEL/2016[2006-07]Status: DisposedITAT Delhi13 Jun 2019AY 2006-07

Bench: : Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2007-08

Section 133ASection 271Section 271(1)(c)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri B.R.R. Kumar, Accountant Member Assessment Year: 2007-08 Puneet Saluja, C/o Vipin Jain & vs. Income-tax Officer, Associates, CAs, Flat No. 915, 9th Ward 30(4), New Delhi. Floor, Indraprakash Building, 21, Barakhamba Road, New Delhi. PAN- AIGPS2924P (Appellant) (Respondent) Appellant by None Respondent by Sh. N.K. Bansal, Sr. DR Date of Hearing 12.06.2019 Date of Pronouncement 13.06.2019 ORDER Per B.R.R. Kumar, A.M.: The appeal was filed 13.06.2016 and notice has been issued to the assessee by…

Transwind Communication Electronics Pvt. Ltd., Ahmedabad vs. The Dy.CIT, (OSD), Circle-8, Ahmedabad

In the result, assessee’s appeal is dismissed

ITA 1538/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad17 May 2019AY 2010-11

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Shri Jignesh Kumar Parikh, A.RFor Respondent: Shri James Kurian, Sr. D.R
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1538/Ahd/2015 (Assessment Year : 2010-11) Transwind Communication & Vs. The DCIT(OSD), Electronics Pvt. Ltd., Circle – 8, 92, New York Tower-A, Ahmedabad. S. G. Highway, Thaltej, Ahmedabad – 380 059. [PAN No. AABCT 3026 D] (Appellant) .. (Respondent) Appellant by : Shri Jignesh Kumar Parikh, A.R. Respondent by : Shri James Kurian, Sr. D.R. Date of Hearing 19.03.2019 Date of Pronouncement 17.05.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant ap…

Venus Exports, Mumbai vs. DCIT 13(2), Mumbai

In the result, the grounds of appeal raised by assessee are allowed

ITA 312/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 Apr 2019AY 2010-11

Bench: Shri Pawan Singh & Shri G. Manjunatha

For Appellant: Miss. Mamta Parmar (AR)For Respondent: Shri Rajeev Gubgotra (DR)
Section 271(1)(c)Section 43B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No. 312 & 313/Mum/2017 (Assessment Years 2010-11 & 2011-12) Venus Exports Deputy Commissioner of 5, JJV Chambers, Income Tax-13(2) Keshavji Naik Road Mumbai Mumbai-400 009 Vs. PAN: AAAFV6748H Appellant Respondent Appellant by : Miss. Mamta Parmar (AR) Respondent by : Shri Rajeev Gubgotra (DR) Date of Hearing : 04.04.2019 Date of Pronouncement :12.04.2019 PER PAWAN SINGH, JUDICIAL MEMBER; 1. These appeal filed by the assessee are directed against the order of ld. Commiss…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Applitech Solutions Ltd., Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 2004/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad06 Dec 2018AY 2004-05

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Anil Kshatriya, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 2004/AHD/2016 (Assessment Year: 2004-05) DCIT, Circle-1(1), V/S Applitech Solutions Ltd., Ahmedabad 503, Paritosh Building, Usmanpura, Ahmedabad (Appellant) (Respondent) PAN: AABCA 8332P Appellant by : Shri Anil Kshatriya, A.R. Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 26 -11-2018 Date of Pronouncement : 06 -12-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal by the Assessee is directed against the order of…

Oriental Bank of Commerce, Gurgaon vs. ACIT, New Delhi

In the result, the appeal is dismissed

ITA 5865/DEL/2013[2005-06]Status: DisposedITAT Delhi21 Apr 2017AY 2005-06

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: None(application rejected)
Section 271Section 271(1)(c)Section 32Section 43(1)Section 43(6)Section 45(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 5865/Del./2013 Asstt. Year : 2005-06 Oriental Bank of Commerce, vs. A.C.I.T., Circle 13(1), Central Accounts Officer, New Delhi. Plot No. 5, Sector-32, Institutional Area, Gurgaon. (PAN: AAACO 0191M) (Appellant) (Respondent) Appellant by : Sh. K.V.S.R. Krishna, CA Respondent by : None(application rejected) Date of hearing : 07.04.2017 Date of pronouncement : 21.04.2017 ORDER Per L.P. Sahu, Accountant Member: This is an appeal filed by the assessee, M/s.…

Dhanraj Mills P. Ltd, Mumbai vs. ACIT (OSD)-II Cen RG-7, Mumbai

The appeals of the assessee are dismissed

ITA 3830/MUM/2009[1987-88]Status: DisposedITAT Mumbai21 Mar 2017AY 1987-88

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 271(1)(c)Section 273Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.3830 & 3833/Mum/2009 Assessment Years: 1987-88 & 1998-99 Dhanraj Mills Pvt. Ltd. ACIT(OSD-II) C/o- Pandya Gandhi & Co. बनाम/ CR-7, Advocates & Solicitors, 4th Floor, Vs. Adore House, Aayakar Bhavan, K. Dubash Marg, M.K. Road, Mumbai-400001 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. AAACD5580D ITA NOs.3831 & 3832 /Mum/2009 Asses…

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 936/CHNY/2014[2000-2001]Status: DisposedITAT Chennai09 Jul 2015AY 2000-2001

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

ACIT, Chennai vs. K.Sundaraj, Chennai

In the result, the appeal of the assessee in ITA No

ITA 955/CHNY/2013[2004-05]Status: DisposedITAT Chennai09 Jul 2015AY 2004-05

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

ACIT, Chennai vs. K.Sundaraj, Chennai

In the result, the appeal of the assessee in ITA No

ITA 954/CHNY/2013[2002-03]Status: DisposedITAT Chennai09 Jul 2015AY 2002-03

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 942/CHNY/2014[2006-2007]Status: DisposedITAT Chennai07 Jul 2015AY 2006-2007

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 941/CHNY/2014[2005-2006]Status: DisposedITAT Chennai07 Jul 2015AY 2005-2006

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 940/CHNY/2014[2004-2005]Status: DisposedITAT Chennai07 Jul 2015AY 2004-2005

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 939/CHNY/2014[2003-2004]Status: DisposedITAT Chennai07 Jul 2015AY 2003-2004

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.Sundararaj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA No

ITA 938/CHNY/2014[2002-2003]Status: DisposedITAT Chennai07 Jul 2015AY 2002-2003

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

(1) CIT v. Ramanujam Thampi (108 Taxmann 137) — Cited in 21 Judgments | BharatTax