1. CIT v. Zoom Communication (P.) Ltd.

191 Taxmann 179High Court2010#927 most cited

What is 1. CIT v. Zoom Communication (P.) Ltd. authority for?

Penalty under Section 271(1)(c) for furnishing inaccurate particulars of income is justified when an assessee deliberately and falsely claims expenses. The mere disallowance of a claim in assessment proceedings does not automatically warrant a penalty, unless the claim is found to be false or inaccurate.

116

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Zoom Communication (P.) Ltd. · Zoom Communication · 191 Taxmann 179 · 233 CTR 465 · Section 271(1)(c) · penalty for inaccurate particulars · deliberately false claim · disallowance of expenses · interest on income tax · mens rea

Also reported as

233 CTR 465

Sections most often in play

Section 271(1)(c)Section 142(1)Section 250Section 139Section 143(3)Section 147Section 148Section 271(1)(b)

Issues it is cited on

penalty under section 271(1)(c)penalty u/s 271(1)(c)section 271(1)section 271section 271(1)(c)section 27section 142(1)section 143persontotal incomesection 14section 143(3)

Judgments citing 1. CIT v. Zoom Communication (P.) Ltd.

HIGH VOIT ELECTICALS P LTD ,MUMBAI vs. INCOME TAX OFFICER WARD -1 , PALGHAR

In the result, the appeal is dismissed

ITA 4465/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 142(1)Section 143(3)Section 147Section 250Section 271(1)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.4462, 4463, 4464 & 4465/Mum/2025 A.Ys: 2013-14 High Voit Electicals P Vs ITO, Ward – 1 Ltd., MQP8+5Q3, Amba Wadi J-46 MIDC Tarpur, Palghar - 401404 Boisar, S.O Salwad, Boisar – 401506, Dist – Palghar PAN – AABFH1723L (Appellant) (Respondent) Assessee by None Revenue by Shri Hemanshu Joshi, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 10.11.2025 ORDER Per Bench.: These fourappeals have been filed by the assessee challenging the different impugned…

HIGH VOIT ELECTICALS P LTD,MUMBAI vs. INCOME TAX OFFICER WARD -1 , PALGHAR

In the result, the appeal is dismissed

ITA 4464/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 142(1)Section 143(3)Section 147Section 250Section 271(1)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.4462, 4463, 4464 & 4465/Mum/2025 A.Ys: 2013-14 High Voit Electicals P Vs ITO, Ward – 1 Ltd., MQP8+5Q3, Amba Wadi J-46 MIDC Tarpur, Palghar - 401404 Boisar, S.O Salwad, Boisar – 401506, Dist – Palghar PAN – AABFH1723L (Appellant) (Respondent) Assessee by None Revenue by Shri Hemanshu Joshi, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 10.11.2025 ORDER Per Bench.: These fourappeals have been filed by the assessee challenging the different impugned…

HIGH VOIT ELECTICALS P LTD ,MUMBAI vs. INCOME TAX OFFICER WARD -1 , PALGHAR

In the result, the appeal is dismissed

ITA 4463/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 142(1)Section 143(3)Section 147Section 250Section 271(1)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.4462, 4463, 4464 & 4465/Mum/2025 A.Ys: 2013-14 High Voit Electicals P Vs ITO, Ward – 1 Ltd., MQP8+5Q3, Amba Wadi J-46 MIDC Tarpur, Palghar - 401404 Boisar, S.O Salwad, Boisar – 401506, Dist – Palghar PAN – AABFH1723L (Appellant) (Respondent) Assessee by None Revenue by Shri Hemanshu Joshi, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 10.11.2025 ORDER Per Bench.: These fourappeals have been filed by the assessee challenging the different impugned…

HIGH VOIT ELECTICALS P LTD ,MUMBAI vs. INCOME TAX OFFICER WARD -1 , PALGHAR

In the result, the appeal is dismissed

ITA 4462/MUM/2025[2013-14]Status: DisposedITAT Mumbai03 Nov 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 142(1)Section 143(3)Section 147Section 250Section 271(1)(b)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.4462, 4463, 4464 & 4465/Mum/2025 A.Ys: 2013-14 High Voit Electicals P Vs ITO, Ward – 1 Ltd., MQP8+5Q3, Amba Wadi J-46 MIDC Tarpur, Palghar - 401404 Boisar, S.O Salwad, Boisar – 401506, Dist – Palghar PAN – AABFH1723L (Appellant) (Respondent) Assessee by None Revenue by Shri Hemanshu Joshi, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 10.11.2025 ORDER Per Bench.: These fourappeals have been filed by the assessee challenging the different impugned…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE vs. SANTOSH SHIVAJI LAD, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 1522/BANG/2024[2013-14]Status: DisposedITAT Bangalore14 Jul 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 271(1)(c)Section 274Section 36(1)(vii)Section 36(2)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2013-14 The Dy. Commissioner of Income Tax, Vs. Sri Santosh Shivaji Lad, Circle - 6(1)(1), No.520, Amruth Nivas, 7th Main, 13th Cross, Bengaluru RMV 2nd Stage, Dollars Colony, Bengaluru – 560 094. . PAN – ABJPL 0839 Q APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Murali Mohan M, CIT (DR) Date of hearing : 26.06.2025 Date of Pronouncement : 10.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal fil…

ILA JITENDRA MEHTA,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4), MUMBAI

In the result, the appeal of the Assessee is allowed

ITA 5219/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Smt Renu Jauhriassessment Year: 2014-15

For Appellant: Shri Ravi Ganatra, Ld. A.RFor Respondent: Shri Yogesh Kumar, Ld. Sr. DR
Section 133Section 139(1)Section 250Section 271(1)(c)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2014-15 Ms. Ila Jitendra Mehta, DCIT, Central Circle 8(4), 2601, 26th Floor, Aayakar Bhawan, Shivtapi Apt., Mumbai – 400 020 Vs. HG Marg,Gamdevi, Mumbai – 400 007 PAN: ABDPM4231H (Appellant) (Respondent) Present for: Assessee by : Shri Ravi Ganatra, Ld. A.R. Revenue by : Shri Yogesh Kumar, Ld. Sr. DR. Date of Hearing : 08 . 05 . 2025 Date of Pronouncement :02 . 06 . 2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This…

NEEL KANTH GUM AND CHEMICALS ,JHUNJHUNU vs. ACIT, CIRCLE JHUNJHUNU, INCOME TAX OFFICE, JHUNJHUNU

In the result, the appeal of the assesee is allowed

ITA 805/JPR/2023[A.Y. 2012-13]Status: DisposedITAT Jaipur09 Apr 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri G.S. Mehta, CAFor Respondent: Smt. Monisha Choudhary, Addl CIT-DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 80Section 801Section 80I

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 805/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M.s, Neelkanth Gum and Chemicals cuke The ACIT Vs. Near Railway Station Circle-Jhunjhunu Sardarshahar,Churu – 331403 (Raj) Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFN 6786C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri G.S. Mehta, CA jktLo dh vksj ls@R…

GINNI GOLD PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-28, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 564/DEL/2022[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Anup Mehta
Section 143(3)Section 271(1)(c)Section 40

…I.T.A. No. 564/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “B” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No.564/Del/2022 िनधा"रणवष"/Assessment Year: 2016-17 M/s. Ginni Gold Pvt. Ltd., ACIT, बनाम Shop No. 403, Fourth Floor, Central Circle : 28, Vs. 2633-2634, Bank Street, New Delhi. Karol Bagh, New Delhi – 110 005. PAN No. AACCG9728Q अपीलाथ" /Appellant ""यथ"/Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Anup Mehta, C. A.; Shri Vivek Kumar Upadhyay, राज"वक"ओरसे / Department by Sr. D. R.; : 21/08/2023 सुनवाईक"तारीख/ D…

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 16 & 17/Ran/2020 Assessment Year : 2010-11 & 2013-14 Sri Padam Kumar Jain Vs. DCIT, Central Circle-1, Ranchi PAN: ABRPJ 0001 E Appellant Respondent Date of Hearing 16.01.2023 Date of Pronouncement 17.02.2023 For the Assessee Shri Devesh Poddar, Advocate For the Revenue Shri Pranob Kumar Koley, Sr. DR ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the assessee challenging the separate orders of ld. C…

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 16 & 17/Ran/2020 Assessment Year : 2010-11 & 2013-14 Sri Padam Kumar Jain Vs. DCIT, Central Circle-1, Ranchi PAN: ABRPJ 0001 E Appellant Respondent Date of Hearing 16.01.2023 Date of Pronouncement 17.02.2023 For the Assessee Shri Devesh Poddar, Advocate For the Revenue Shri Pranob Kumar Koley, Sr. DR ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the assessee challenging the separate orders of ld. C…

VINOD RATAN PATIL,MUMBAI vs. ASST CIT CIR 3, KALYAN

In the result, appeal filed by the assessee is dismissed

ITA 4246/MUM/2018[2011-12]Status: DisposedITAT Mumbai10 Feb 2023AY 2011-12

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(2)Section 143(3)Section 37(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO.4246/MUM/2018 (A.Y: 2011-12) Vinod Ratan Patil v. CIT (A) – 1 Shanti Niwas, Katai Gaon Room No. 29,A-Wing, 6th Floor Ashar I.T. Park, Road No. 16Z Kalyan Shil Road Wagle Industrial Estate Dombivili (E) - 421201 Thane, Mumbai - 400604 PAN: AKWPP4159M (Appellant) (Respondent) Assessee Represented by : None Department Represented by : Shri. Pankaj Kumar Date of Hearing : 24.11.2022 Date of Pronouncement : 10.02.2023 O R D E R PER S. RIFAUR RAHMA…

MOHITE AND MOHITE (ENGINEERS AND CONTRACTORS),KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 288/PUN/2022[2015-16]Status: DisposedITAT Pune22 Dec 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.286 To 288/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14 To 2015-16 Mohite & Mohite Vs. Acit, Central Circle, (Engineers & Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. Pan : Aacfm4102F Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 22.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The Ld. Cit(A)-11, Pune [‘The Cit(A)’] Dated 15.02.2022 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.286/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 271(1)(c)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.286 to 288/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14 to 2015-16 Mohite and Mohite Vs. ACIT, Central Circle, (Engineers and Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. PAN : AACFM4102F Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 22.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeal…

MOHITE AND MOHITE (ENGINEERS AND CONTRACTORS),KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 287/PUN/2022[2014-15]Status: DisposedITAT Pune22 Dec 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.286 To 288/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14 To 2015-16 Mohite & Mohite Vs. Acit, Central Circle, (Engineers & Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. Pan : Aacfm4102F Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 22.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The Ld. Cit(A)-11, Pune [‘The Cit(A)’] Dated 15.02.2022 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.286/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 271(1)(c)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.286 to 288/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14 to 2015-16 Mohite and Mohite Vs. ACIT, Central Circle, (Engineers and Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. PAN : AACFM4102F Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 22.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeal…

MOHITE AND MOHITE (ENGINEERS AND CONTRACTORS),KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR, CENTRAL CIRCLE, KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 286/PUN/2022[2013-14]Status: DisposedITAT Pune22 Dec 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.286 To 288/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14 To 2015-16 Mohite & Mohite Vs. Acit, Central Circle, (Engineers & Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. Pan : Aacfm4102F Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 22.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The Ld. Cit(A)-11, Pune [‘The Cit(A)’] Dated 15.02.2022 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.286/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 271(1)(c)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.286 to 288/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14 to 2015-16 Mohite and Mohite Vs. ACIT, Central Circle, (Engineers and Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. PAN : AACFM4102F Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 22.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeal…

AMBER TRADER PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-2(2), NEW DELHI

In the result, the appeal filed by the Assessee stands allowed

ITA 8028/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Oct 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri N.K. Choudhryassessment Year: 2015-16

For Appellant: Sh. RohitTiwari, Ld. AdvFor Respondent: Sh. Kanav Bali, Ld. Sr. DR
Section 143(3)Section 201Section 206C(7)Section 250oSection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Amber Trader Private Ltd., VersuS DCIT, Circle 2(2), C/o Rohittiwari, 8024, ATS New Delhi Greens Paradiso , CHI IV, Noida. PAN: AAFFA2656M (Appellant) (Respondent) Appellant by :Sh. RohitTiwari, Ld. Adv. Sh. Akash, Ld. Adv. Respondent by : Sh. Kanav Bali, Ld. Sr. DR Date of hearing : 11.10.2022 Date of order : .10.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 10.06.2019, impug…

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1392/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2010-11
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal A.Y. Appellant Respondent No. ITA/CO 1 ITA 2007-08 Shell Global Solutions DCIT, Intl. Taxn.- 1389/Ahd/2019 International B.V 1, A’bad 2 CO 2007-08 ACIT(IT), A’bad Shell Global 16/Ahd/2022 Solutions in ITA International B.V 1389/Ahd/2019 3 ITA 2008-09 Shell Global Solutions DCIT, Intl. Taxn.- 1390/Ahd/2019 International B.V 1, A’bad 4 CO 2008-09 ACIT(IT), A’bad Shell Global 17/Ahd/2022 Solutions in ITA International B.V 1390/Ahd/2019 5 ITA 2009-10 Shell Glo…

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1391/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal A.Y. Appellant Respondent No. ITA/CO 1 ITA 2007-08 Shell Global Solutions DCIT, Intl. Taxn.- 1389/Ahd/2019 International B.V 1, A’bad 2 CO 2007-08 ACIT(IT), A’bad Shell Global 16/Ahd/2022 Solutions in ITA International B.V 1389/Ahd/2019 3 ITA 2008-09 Shell Global Solutions DCIT, Intl. Taxn.- 1390/Ahd/2019 International B.V 1, A’bad 4 CO 2008-09 ACIT(IT), A’bad Shell Global 17/Ahd/2022 Solutions in ITA International B.V 1390/Ahd/2019 5 ITA 2009-10 Shell Glo…

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1390/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2008-09
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal A.Y. Appellant Respondent No. ITA/CO 1 ITA 2007-08 Shell Global Solutions DCIT, Intl. Taxn.- 1389/Ahd/2019 International B.V 1, A’bad 2 CO 2007-08 ACIT(IT), A’bad Shell Global 16/Ahd/2022 Solutions in ITA International B.V 1389/Ahd/2019 3 ITA 2008-09 Shell Global Solutions DCIT, Intl. Taxn.- 1390/Ahd/2019 International B.V 1, A’bad 4 CO 2008-09 ACIT(IT), A’bad Shell Global 17/Ahd/2022 Solutions in ITA International B.V 1390/Ahd/2019 5 ITA 2009-10 Shell Glo…

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1389/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2007-08
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal A.Y. Appellant Respondent No. ITA/CO 1 ITA 2007-08 Shell Global Solutions DCIT, Intl. Taxn.- 1389/Ahd/2019 International B.V 1, A’bad 2 CO 2007-08 ACIT(IT), A’bad Shell Global 16/Ahd/2022 Solutions in ITA International B.V 1389/Ahd/2019 3 ITA 2008-09 Shell Global Solutions DCIT, Intl. Taxn.- 1390/Ahd/2019 International B.V 1, A’bad 4 CO 2008-09 ACIT(IT), A’bad Shell Global 17/Ahd/2022 Solutions in ITA International B.V 1390/Ahd/2019 5 ITA 2009-10 Shell Glo…

GEORGE KUTTY,NEW DELHI vs. DCIT, CIRCLE-13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] George Kutty, vs DCIT, C/o-M/s. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. PAN-AAJPK4005H APPELLANT RESPONDENT Appellant by Shri Manish Malik, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 24.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

Showing 1–20 of 116 · Page 1 of 6