169 CTR 489 (SC); Union of India v. Dharamendra Textile Processors

295 ITR 244Supreme Court of India2007#1151 most cited
98

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

Union of India v. Dharamendra Textile Processors · Dharamendra Textile Processors · penalty u/s 271(1)(c) · concealment of income · furnishing inaccurate particulars · Section 274 · bona fide mistake · object of Section 271(1)(c) · 295 ITR 244 · Supreme Court penalty

Sections most often in play

Section 271(1)(c)Section 143(3)Section 153ASection 132Section 148Section 274Section 276CSection 139(1)

Issues it is cited on

section 276csection 276bona fide mistakepenalty u/s 271(1)(c)concealment of incomefurnishing inaccurate particularspenalty under section 271(1)(c)section 274furnishing inaccurate particulars of incomesection 271(1)chief commissionercommissioner (appeals)

Judgments citing 169 CTR 489 (SC); Union of India v. Dharamendra Textile Processors

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 958/DEL/2014[2002-03]Status: DisposedITAT Delhi12 Apr 2022AY 2002-03

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 957/DEL/2014[2001-02]Status: DisposedITAT Delhi12 Apr 2022AY 2001-02

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 956/DEL/2014[2000-01]Status: DisposedITAT Delhi12 Apr 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 955/DEL/2014[1999-00]Status: DisposedITAT Delhi12 Apr 2022AY 1999-00

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 954/DEL/2014[1998-99]Status: DisposedITAT Delhi12 Apr 2022AY 1998-99

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1695/DEL/2008[2002-2003]Status: DisposedITAT Delhi12 Apr 2022AY 2002-2003

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1694/DEL/2008[2001-2002]Status: DisposedITAT Delhi12 Apr 2022AY 2001-2002

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1693/DEL/2008[2000-2001]Status: DisposedITAT Delhi12 Apr 2022AY 2000-2001

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DCIT, Non Resident Cir

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DCIT, Non Resident Cir

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

DCIT, Chandigarh vs. Chandigarh Housing Board, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 102/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2021AY 2012-13
For Appellant: Shri A.K. Jindal, CA &For Respondent: Smt.C. Chandrakanta, CIT DR
Section 143(3)Section 271Section 271(1)(c)

…ed in the said Explanation. In view of the fact that in the instant case the onus had not been discharged, the High Court judgment called for no interference. The appeals were, accordingly dismissed. 2. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] where Hon'ble Supreme Court held that Penalty under section 271(1)(c) is a civil liability for which willful concealment is not an essential ingredient for attracting the civil liability as is the case in the matter of proceedings under section 276C. 3. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010J 327 ITR 510 (Delhi)/[2010]…

The DCIT, Circle-2(1)(1), Ahmedabad vs. Intas Pharma Ltd., Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 2247/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad02 Mar 2021AY 2011-12

Bench: Shri Amarjit Singh & Ms Madhumita Roy

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Kishan Vyas, C.I.T. D.R
Section 143(3)Section 271(1)Section 271(1)(c)Section 272(1)(c)Section 274Section 276C

…lars of income. Explanations added to Section 271(1)(c) in their entirety also indicate element of strict liability of assessee for concealment or for giving inaccurate particulars while filing returns – Union of India v. Dharamendra Textile Processors (2007) 295 ITR 244 (SC). 8. As per the deeming provisions of Explanation 1 to section 271(1), the amount of addition on any issue about which the assessee is unable to offer any satisfactory explanation shall be deemed to represent the income in respect of which particulars have been concealed. In this case, as brought out in the assessment order, the assessee fail…

Chandrikaben K.Shah, Mumbai vs. ITO 19(1)(3), Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3233/MUM/2015[2008-09]Status: DisposedITAT Mumbai09 Feb 2021AY 2008-09
Section 133(6)Section 271(1)(c)Section 54

…. Penalty u/s. 271(1)(c) of the Act was also levied on the addition. In the penalty order the Assessing Officer copied the order of learned CIT(A) and thereafter referred to Hon'ble Supreme Court decision in the case of Union Vs. Dharmedra Textile Processors (295 ITR 244) that mens rea is not essential in section 271(1)(c) of the Act. He held that the assessee had not declared true and correct particulars. He further held that the assessee was guilty of concealment. 5. Upon assessee’s appeal learned CIT(A) affirmed the levy of penalty. He also relied upon the decision of Dharmedra Textile Processors (supra). 6.…

Value Line Equities P. Ltd ( Formerly Knwoan As M.S Sb & T Securities P.Ltd), Mumbai vs. ACIT Cir 4(2), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 4605/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Jul 2020AY 2008-09

Bench: Shri C. N. Prasad, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 4605/Mumbai/2018 (निर्धारणवर्ा / Assessment Year: 2008-09)

For Appellant: Shri Ravikant Pathak, AR byFor Respondent: Ms. Bharati Singh, DR
Section 143(3)Section 271

…of the assessee, AO rejected the contention of the assessee and found that the assessee has concealed the particulars of income furnishing inaccurate particulars of income by relying on the following cases: 1. UOI versus Dharmendra Textile Processors (2007) 295 ITR 244 (SC) 2. Zoom Communication (P) Ltd 40 DTR 249 (2010) 8. Aggrieved with the above order, assessee preferred an appeal before Ld. CIT(A) along with detailed submission. After considering the submissions of the assessee, Ld CIT(A) gave partial relief to the assessee by deleting the penalty on foreign travel expenses by observing that the disallowa…

Tricom India Ltd, Mumbai vs. ITO 8(3)(3), Mumbai

In the result, appeal filed by the assessee stands allowed

ITA 7444/MUM/2014[2007-08]Status: DisposedITAT Mumbai18 Mar 2020AY 2007-08

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

Section 10BSection 143(3)Section 271(1)(c)

…alty has been levied by the Assessing Officer with respect to this addition. While rejecting to the assessee’s submission the authorities below placed reliance upon the decision of Hon'ble Supreme Court in the case of Dharmendra Textile Processors and others (295 ITR 244). Assessee’s reliance upon Hon'ble Supreme Court decision in the case of Reliance Petroproducts Pvt. Ltd. (322 ITR 158) was also distinguished by referring to Hon'ble Supreme Court decision in the case of CIT Vs. Zoom Communication Pvt. Ltd. (327 ITR 510). 4. We find that in the present issue in dispute was charging of interest on sums advanced…

ITO, New Delhi vs. M/S. Tianjin Tianshi India Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2967/DEL/2015[2006-07]Status: DisposedITAT Delhi09 Mar 2020AY 2006-07

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 2967/Del/2015 : Asstt. Year: 2006-07 Income Tax Officer, Vs M/S Tianjin Tianshi India Pvt. Ltd., War-25(3), 10, Community Centre, Basant New Delhi Lok, New Delhi-110057 (Appellant) (Respondent) Pan No. Aabct5611J Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr 8 Date Of Hearing: 30.01.2020 Date Of Pronouncement: 09.03.2020

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 271(1)(c)Section 92(1)Section 92BSection 92C

…n 271(1)(c) are not attracted in this case and deleted the penalty. 4 Tianjin Tianshi India Pvt. Ltd. Arguments of the ld. DR: 10. He strongly relied on the Explanation 7 to Section 271(1)(c) and on the judgments in the case of Dharmendra Textile Processors 295 ITR 244, Zoom Communication Pvt. Ltd. 327 ITR 510 and Judgment of Hon’ble Apex Court in the case of MAK Data Pvt. Ltd. 358 ITR 593. He filed written submissions detailing the provisions of the Act and ratio of the judgments. Arguments of the ld. AR: 11. It was argued that the order of the ITAT dated 27.05.2011 has been received in the office of the CIT…

CIT-2, Bhopal vs. Krashak Sewa Sahakari Samiti Maryadit, Raisen

In the result, both the appeals of revenue in case of Sewa

ITA 858/IND/2018[2009-10]Status: DisposedITAT Indore22 Nov 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 Cit,-2 Sewa Sahakari Samiti, बनाम/ Bhopal Raisen Bharkacha Vs. (Revenue) (Respondent) Pan:Aafts5908N Assessment Year: 2009-10 Cit,-2 Krashak Sewa Sahakari Samiti, बनाम/ Bhopal Maryadit, Bhaisaya Badi Vs. Raisen (Revenue) (Respondent) Pan:Aaaak9049E

Section 143(3)Section 271(1)(c)Section 36(1)(viia)

…presentative (DR) vehemently argued supporting the order of the Ld. AO and also placed reliance on the following judgments: 1. CIT vs. Zoom Communication (P.) Ltd.(2010) 327 ITR 510(Delhi High Court) 2. Union of India vs. Dharamendra Textile Processors (2007) 295 ITR 244 (SC) 9. On the other hand, Ld. counsel for the assessee argued at length referring to the following written submissions: A.Disallowance of Excess Interest i.There was no concealment by assessee as the interest expenses were duly reflected in the profit and loss statement. The Ledger account of the 'Jila Sahkari Bank' was also produced and it wa…

CIT-2, Bhopal vs. Sewa Sahakari Samiti, Raisen

In the result, both the appeals of revenue in case of Sewa

ITA 857/IND/2018[2009-10]Status: DisposedITAT Indore22 Nov 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 Cit,-2 Sewa Sahakari Samiti, बनाम/ Bhopal Raisen Bharkacha Vs. (Revenue) (Respondent) Pan:Aafts5908N Assessment Year: 2009-10 Cit,-2 Krashak Sewa Sahakari Samiti, बनाम/ Bhopal Maryadit, Bhaisaya Badi Vs. Raisen (Revenue) (Respondent) Pan:Aaaak9049E

Section 143(3)Section 271(1)(c)Section 36(1)(viia)

…presentative (DR) vehemently argued supporting the order of the Ld. AO and also placed reliance on the following judgments: 1. CIT vs. Zoom Communication (P.) Ltd.(2010) 327 ITR 510(Delhi High Court) 2. Union of India vs. Dharamendra Textile Processors (2007) 295 ITR 244 (SC) 9. On the other hand, Ld. counsel for the assessee argued at length referring to the following written submissions: A.Disallowance of Excess Interest i.There was no concealment by assessee as the interest expenses were duly reflected in the profit and loss statement. The Ledger account of the 'Jila Sahkari Bank' was also produced and it wa…