200 of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India 2 SC 1130; I. Union of India & Ors. v. Jaipal Singh

1 SCC 121Reported decision2004#11952 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 271(1)(c)Section 274

Issues it is cited on

furnishing inaccurate particulars of incomefurnishing inaccurate particularssection 274concealment of incomelevy of penaltysection 271(1)section 271assistant commissionersection 271(1)(c)section 27section 143(3)india

Judgments citing 200 of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India 2 SC 1130; I. Union of India & Ors. v. Jaipal Singh

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…he procedure and the merits should be kept strictly apart, since otherwise the merits may be prejudiced unfairly." (emphasis supplied) 34. This Court expressed the same opinion. In Board of High School & Intermediate Education v. Chitra Srivastava [(1970) 1 SCC 121] , the Board cancelled the examination of the petitioner who had actually appeared at the examination on the ground that there was shortage in attendance at lectures. Admittedly, no notice was given to her before taking the action. On behalf of the Board it was contended that the facts were not in dispute and therefore, "no useful purpose would hav…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…he procedure and the merits should be kept strictly apart, since otherwise the merits may be prejudiced unfairly." (emphasis supplied) 34. This Court expressed the same opinion. In Board of High School & Intermediate Education v. Chitra Srivastava [(1970) 1 SCC 121] , the Board cancelled the examination of the petitioner who had actually appeared at the examination on the ground that there was shortage in attendance at lectures. Admittedly, no notice was given to her before taking the action. On behalf of the Board it was contended that the facts were not in dispute and therefore, "no useful purpose would hav…

Gautam Puranmal Poddar, Kalyan vs. ACIT, Circle 3(2), Kalyan

In the result, the appeals of the assessee are allowed

ITA 584/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…Gujrat Vs. State H. Saurashtra Oil Mills Association Gujrat Vs. State H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat & Anr. AIR 200 of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India 2 SC 1130; I. Union of India & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in K…

Gautam Puranmal Poddar, Kalyan vs. ACIT, Circle 3(2), Kalyan

In the result, the appeals of the assessee are allowed

ITA 583/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…Gujrat Vs. State H. Saurashtra Oil Mills Association Gujrat Vs. State H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat & Anr. AIR 200 of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India 2 SC 1130; I. Union of India & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in K…

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…nr. Vs Sher Singh &Ors, AIR 1997 SC 1796; G. V.M. Salgaocar & Bros. (P) Ltd. Vs. Commissioner of Income Tax AIR 2000 SC 1623; H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat &Anr. AIR 2002 SC 1130; I. Union of India &Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in Kunhayammed & Ors Vs State of Kerala &Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limineby a non-speaking order may…

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

…&Ors, AIR 1997 SC 1796; G. V.M. Salgaocar& Bros. (P) Ltd. Vs. Commissioner of Income Tax AIR 2000 SC 1623; 18 | P a g e H. Saurashtra Oil Mills Association Gujrat vs. State of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India & Ors vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon'ble Apex Court in Kunhoyammed & Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limine by a non-speaking order m…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

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

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…Anr. Vs Sher Singh &Ors, AIR 1997 SC 1796; G. V.M. Salgaocar& Bros. {P} Ltd. Vs. Commissioner of Income Tax AIR 2000 SC 1623; H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat &Anr. AIR 2002 SC 1130; I. Union of India &Ors Vs. Jaipal Singh {2004} 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandai Revenue Officer, Andhra Pradesh {2009} 9 SCC 447. 2.19. The Hon'ble Apex Court in Kunhayammed&Ors Vs State of Kerala &Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limineby a non-speaking order may n…

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

…f Income Tax AIR 2000 SC 1623; 25 Dhanraj Mills Pvt. Ltd. ITA Nos.3830 to 3831/Mum/2009 and ITA Nos. 4115 & 4116/Mum/2012 H. Saurashtra Oil Mills Association Gujrat Vs. State of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India & Ors Vs. Jaipal Singh (2004) 1 SCC 121; and J. Y. Satyanarayan Reddy Vs Mandal Revenue Officer, Andhra Pradesh (2009) 9 SCC 447. 2.19. The Hon’ble Apex Court in Kunhayammed & Ors Vs State of Kerala & Anr. AIR 2000 SC 2587, considered the similar issue and some of the earlier judgments and came to the conclusion that dismissal of special leave petition in limine by a non-speaking order m…

200 of Gujrat & Anr. AIR 2002 SC 1130; I. Union of India 2 SC 1130; I. Union of India & Ors. v. Jaipal Singh (1 SCC 121) — Cited in 8 Judgments | BharatTax