(1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO

203 ITR 792Reported decision1993#12386 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2001 to 2015.

Judgments citing (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO

ITO 14(1)3, Mumbai vs. Ashokkumar M Parikh, Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 4986/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ee, more particularly so where the provision relates to the imposition of penalty. He further relied on the following decisions: CIT v. Vegetable Products Ltd. - (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO - (1961) 41 ITR 425 (SC) CIT v. P.M. Shah - (1993) 203 ITR 792, 799 (Bom) Birla Cement Works v. State of Rajasthan - (199494 STC 422, 432 (SC) 16. He further contended that penalty proceedings are distinct from assessment proceedings. Assessment proceedings and penalty proceedings are two separate and distinct proceedings. The fact that certain additions were made in the assessment proceedings would not aut…

ITO 14(1)3, Mumbai vs. Bharatkumar M Parikh, Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 4985/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ee, more particularly so where the provision relates to the imposition of penalty. He further relied on the following decisions: CIT v. Vegetable Products Ltd. - (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO - (1961) 41 ITR 425 (SC) CIT v. P.M. Shah - (1993) 203 ITR 792, 799 (Bom) Birla Cement Works v. State of Rajasthan - (199494 STC 422, 432 (SC) 16. He further contended that penalty proceedings are distinct from assessment proceedings. Assessment proceedings and penalty proceedings are two separate and distinct proceedings. The fact that certain additions were made in the assessment proceedings would not aut…

Ashokkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3)

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 3709/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ee, more particularly so where the provision relates to the imposition of penalty. He further relied on the following decisions: CIT v. Vegetable Products Ltd. - (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO - (1961) 41 ITR 425 (SC) CIT v. P.M. Shah - (1993) 203 ITR 792, 799 (Bom) Birla Cement Works v. State of Rajasthan - (199494 STC 422, 432 (SC) 16. He further contended that penalty proceedings are distinct from assessment proceedings. Assessment proceedings and penalty proceedings are two separate and distinct proceedings. The fact that certain additions were made in the assessment proceedings would not aut…

Bhartkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3)

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 3708/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ee, more particularly so where the provision relates to the imposition of penalty. He further relied on the following decisions: CIT v. Vegetable Products Ltd. - (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO - (1961) 41 ITR 425 (SC) CIT v. P.M. Shah - (1993) 203 ITR 792, 799 (Bom) Birla Cement Works v. State of Rajasthan - (199494 STC 422, 432 (SC) 16. He further contended that penalty proceedings are distinct from assessment proceedings. Assessment proceedings and penalty proceedings are two separate and distinct proceedings. The fact that certain additions were made in the assessment proceedings would not aut…

Ashokkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3), Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 179/MUM/2013[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ee, more particularly so where the provision relates to the imposition of penalty. He further relied on the following decisions: CIT v. Vegetable Products Ltd. - (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO - (1961) 41 ITR 425 (SC) CIT v. P.M. Shah - (1993) 203 ITR 792, 799 (Bom) Birla Cement Works v. State of Rajasthan - (199494 STC 422, 432 (SC) 16. He further contended that penalty proceedings are distinct from assessment proceedings. Assessment proceedings and penalty proceedings are two separate and distinct proceedings. The fact that certain additions were made in the assessment proceedings would not aut…

Bharatkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3), Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 1250/MUM/2013[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ee, more particularly so where the provision relates to the imposition of penalty. He further relied on the following decisions: CIT v. Vegetable Products Ltd. - (1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO - (1961) 41 ITR 425 (SC) CIT v. P.M. Shah - (1993) 203 ITR 792, 799 (Bom) Birla Cement Works v. State of Rajasthan - (199494 STC 422, 432 (SC) 16. He further contended that penalty proceedings are distinct from assessment proceedings. Assessment proceedings and penalty proceedings are two separate and distinct proceedings. The fact that certain additions were made in the assessment proceedings would not aut…

The Commissioner of Income Tax vs. M/S Bpl Sanyo Finance Ltd

In the result, the appeal filed by the revenue is

ITA/652/2006HC Karnataka11 Sept 2013

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

Section 115JSection 133Section 139Section 139(5)Section 143(1)Section 143(3)Section 260ASection 271Section 271(1)Section 271(1)(c)

…1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 11th DAY OF SEPTEMBER 2013 PRESENT THE HON’BLE MR. JUSTICE DILIP B BHOSALE AND THE HON’BLE MR. JUSTICE B MANOHAR ITA.NO.652/2006 BETWEEN 1. THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C.R. BUILDING QUEENS ROAD BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCEL - 2(1) C.R BUILDING QUEENS ROAD BANGALORE ... APPELLANTS (BY SRI E R INDRAKUMAR, SR. COUNSEL FOR E SANMATHI INDRAKUMAR, ADV.,) AND M/S BPL SANYO FINANCE LTD…

M/S. K.P. Madhusudhanan vs. Commnr. of Income Tax, Cochin, Kerala

C.A. No.-006465-006465 - 2000Supreme Court21 Aug 2001
For Respondent: COMMISSIONER OF INCOME TAX, COCHIN
Section 271Section 271(1)(c)

…t of the order of the Tribunal the questions noted above were placed for the consideration of the High Court. The High Court was not persuaded to agree with the view that had been taken by the High Court at Bombay in Commissioner of Income-Tax vs. P.M. Shah (203 ITR 792) in regard to the Explanation to Section 271(1)(c), and that this is the principal question that we are called upon to consider. The relevant portion of Section 271 reads thus : 271(1) - If the Income Tax Officer or the Appellate Assistant Commissioner, in the course of any proceedings under this Act, is satisfied that any person (c) h…

(1973) 88 ITR 192,195 (SC) C.A. Abraham v. ITO (203 ITR 792) — Cited in 8 Judgments | BharatTax