271 ITR 138/(20051 142 Taxman 555 (Mad.), India Cine Agencies v. Dy. CIT

148 Taxmann 145High Court2005#21717 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2022 to 2024.

Also reported as

275 ITR 430

Judgments citing 271 ITR 138/(20051 142 Taxman 555 (Mad.), India Cine Agencies v. Dy. CIT

Udyogi International Private Limited, Kolkata vs. A.C.I.T., Circle-1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2114/KOL/2024[2014-15]Status: DisposedITAT Kolkata19 Dec 2024AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 144Section 144BSection 147Section 271(1)Section 271(1)(C)

…against the assessment order imposition of penalty is bad in law. The Ld. Counsel vehemently submits that there was no concealment but mere disallowance of loss claimed by the assessee. He has cited following decisions: i) India Cine Agencies vs. DCIT [2005] 275 ITR 430 (Mad) ii) CIT vs. Auric Investment and Securities Ltd. [2009] 310 ITR 121 (Del) iii) CIT vs. SSP Ltd. [2010] 189 Taxman 282 (P & H) iv) Mahavir Irrigation Pvt. Ltd. vs. CITY [2009] 314 ITR (Trib)(Del) Further relied on the decision of Co-ordinate Bench of Mumbai in the case of CIT vs. Reliance Petro Products Pvt. Ltd. 5. Contrary to that th…

Parivar Television Pvt. Ltd., Surat vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Surat

In the result, the second additional ground of appeal is allowed

ITA 1738/AHD/2016[01-04-95 to 19-12-01]Status: HeardITAT Surat03 Jan 2023

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Parivar Television Pvt. Ltd., D.C.I.T., Pasrag Apartment, Near Badekha Circle-2(1)(1), Vs. Chakla Police Chowky, Surat. Momnawad, Gopipura, Surat-395001 Pan No. Aabcp 5942 J Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271DSection 275(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Parivar Television Pvt. Ltd., D.C.I.T., Pasrag Apartment, Near Badekha Circle-2(1)(1), Vs. Chakla Police Chowky, Surat. Momnawad, Gopipura, Surat-395001 PAN No. AABCP 5942 J Appellant/ assessee Respondent/ revenue Assessee represented by Shri Hiren Vepari, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 30/12/2022 Date of pronouncement 03/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. Thi…

Prateek Gupta, Ghaziabad vs. Pr, CIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 785/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Dec 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16 Prateek Gupta, Vs. Pr. Cit 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201001 Pan Atbpg8602J (Appellant) (Respondent)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 263Section 271Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 Prateek Gupta, Vs. Pr. CIT 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201001 PAN ATBPG8602J (Appellant) (Respondent) Assessee by: Shri Satyajeet Goel, CA Shri Prateek Gupta, CA Department by : Shri Rajesh Kumar, CIT(DR) Shri M. Baranwal, CIT(DR) Date of Hearing 02.12.2022 Date of pronouncement 06.12.2022 O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 05.03.2021 of the Ld. Principal Commis…

Sandeep Gupta, Ghaziabad vs. Pr, CIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 784/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Dec 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16 Sandeep Gupta, Vs. Pr. Cit 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201009 (Appellant) (Respondent)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 10(38)Section 143(2)Section 143(3)Section 263Section 271Section 271(1)(c)Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 Sandeep Gupta, Vs. Pr. CIT 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201009 (Appellant) (Respondent) Assessee by: Shri Satyajeet Goel, CA Shri Prateek Gupta, CA Department by : Shri Rajesh Kumar, CIT(DR) Shri M. Baranwal, CIT(DR) Date of Hearing 02.12.2022 Date of pronouncement 06.12.2022 O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 05.03.2021 of the Ld. Principal Commissioner of Inco…