1. H. Lakshminarayana v. ITO

41 ITR (Trib) 465Income Tax Appellate Tribunal#24886 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2019.

Judgments citing 1. H. Lakshminarayana v. ITO

Sri.Alavikutty, Vengara, Malappuram vs. The DCIT, Calicut

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

…for imposition of penalty as null and void. He drew our attention to the copy of the notice issued u/s. 274 dated 31/12/2009 for the assessment year 2007-08. 8. The Ld. AR also relied on the following judgments to this effect: 1. H. Lakshminarayana vs. ITO (41 ITR (Trib) 465) (Bangalore) 2. Deepak Kumar Patwari vs. ACIT, Central Circle X-Kolkata (ITA Nos. 616 to 618/Kol/2013 dt. 3.2.2016) ( ITAT, Kolkata) 3. Dr. Sarita Milind Davare vs. ACIT CC-40 (ITA No. 2187/Mum/2014 dt. 21/12/2016 )(ITAT Mumbai E Bench) 4. Jahangir Vs. ACIT (ITA No. 1261/Mum/2011-ITAT, Mumbai) 5. Orbit Enterprises vs. ITO, Mumbai (ITA N…

Mr.Babu Mathew, Cochin vs. The ACIT, Cochin

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

ITA 96/COCH/2016[2009-10]Status: DisposedITAT Cochin19 Jan 2018AY 2009-10

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 133ASection 139(1)Section 143(3)Section 148Section 271(1)(c)Section 69

…09 which is placed at pg. 37 of the paper book and also notice dated 23/12/20111 for the assessment year 2009-10 which is placed at pg. 42 of the paper book. 8. The Ld. AR also relied on the following judgments to this effect: 1. H. Lakshminarayana vs. ITO (41 ITR (Trib) 465) (Bangalore) 2. Deepak Kumar Patwari vs. ACIT, Central Circle X-Kolkata (ITA Nos. 616 to 618/Kol/2013 dt. 3.2.2016) ( ITAT, Kolkata) 3. Dr. Sarita Milind Davare vs. ACIT CC-40 (ITA No. 2187/Mum/2014 dt. 21/12/2016 )(ITAT Mumbai E Bench) 4. Jahangir Vs. ACIT (ITA No. 1261/Mum/2011-ITAT, Mumbai) 5. Orbit Enterprises vs. ITO, Mumbai (ITA N…

Mr.Babu Mathew, Cochin vs. The ACIT, Cochin

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

ITA 95/COCH/2016[2008-09]Status: DisposedITAT Cochin19 Jan 2018AY 2008-09

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 133ASection 139(1)Section 143(3)Section 148Section 271(1)(c)Section 69

…09 which is placed at pg. 37 of the paper book and also notice dated 23/12/20111 for the assessment year 2009-10 which is placed at pg. 42 of the paper book. 8. The Ld. AR also relied on the following judgments to this effect: 1. H. Lakshminarayana vs. ITO (41 ITR (Trib) 465) (Bangalore) 2. Deepak Kumar Patwari vs. ACIT, Central Circle X-Kolkata (ITA Nos. 616 to 618/Kol/2013 dt. 3.2.2016) ( ITAT, Kolkata) 3. Dr. Sarita Milind Davare vs. ACIT CC-40 (ITA No. 2187/Mum/2014 dt. 21/12/2016 )(ITAT Mumbai E Bench) 4. Jahangir Vs. ACIT (ITA No. 1261/Mum/2011-ITAT, Mumbai) 5. Orbit Enterprises vs. ITO, Mumbai (ITA N…

1. H. Lakshminarayana v. ITO (41 ITR (Trib) 465) — Cited in 3 Judgments | BharatTax