276C. 6. Khandelwal Steel And Tube Traders v. ITO

95 Taxmann.com 15High Court2018#11852 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 132 Section 132A Section 139 Section 143(3)Section 147 Section 148 Section 149 Section 151

Issues it is cited on

section 271(c)section 276c section 138 time barred assessment bona fide mistake section 276 statement under section 132(4)penalty under section 271(1)(c)block period section 153b penalty u/s 271(1)(c)section 274

Judgments citing 276C. 6. Khandelwal Steel And Tube Traders v. ITO

Suresh Chand Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.3665/Del/2023 (ASSESSMENT YEAR 2015-16) Amit Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AGBPB 2366DJ (Appellant) (Respondent) Suresh Chand Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AANPC 3204B (Appellant) (Respondent) Assessee by Shri Ruchesh Sinha, Adv. Respondent by Shri Om Parkash, S…

Amit Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

Amit Bansal, Haryana vs. ACIT Central Circle-16, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [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 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

Hemal Maganlal Shah, Mumbai vs. CIT (A) NFAC, Delhi

In the result, appeal filed by the assessee is dismissed

ITA 285/MUM/2022[2010-11]Status: DisposedITAT Mumbai10 Aug 2022AY 2010-11

Bench: Shri Aby T Varkey & Shri Gagan Goyalhemal Maganlal Shah 84, 4Th Floor, Pankaj-B, Lbs Road, Ghatkopar (W), Mumbai-400086. Pan: Amfps8271G ...... Appellant Vs. The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Mumbai. ..... Respondent Appellant By : Sh. H.M. Shah Respondent By : Sh. Prasoon Kabra Date Of Hearing : 17/05/2022 Date Of Pronouncement : 10/08/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. H.M. ShahFor Respondent: Sh. Prasoon Kabra

Section 143(3)Section 148Section 250Section 271(1)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Hemal Maganlal Shah 84, 4th Floor, Pankaj-B, LBS Road, Ghatkopar (W), Mumbai-400086. PAN: AMFPS8271G ...... Appellant Vs. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Mumbai. ..... Respondent Appellant by : Sh. H.M. Shah Respondent by : Sh. Prasoon Kabra Date of hearing : 17/05/2022 Date of pronouncement : 10/08/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of National Faceless Appeal Ce…

Axis Bank Limited, Ahmedabad vs. The CIT (A)-6, Ahmedabad

Appeal of the assessee is allowed

ITA 1682/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2015-16

For Appellant: Shri S.N. Soparkar, Sr. ADV. &For Respondent: Shri Urjit Shah, Sr. D.R

Section 250Section 250(6)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Mahavir Prasad, Judicial Member Assessment Year 2015-16 Axis Bank Ltd. “Trishul”, The CIT(A)-6, 3rd floor, Opp Ahmedabad Samtheshwar Mahadav Vs (Respondent) Near Law Garden Ellisbridge, Ahmedabad- 380006 PAN: AAACU2414K (Appellant) Appellant by : Shri S.N. Soparkar, Sr. ADV. & Shri Bandish Soparkar, A.R. Respondent by : Shri Urjit Shah, Sr. D.R. Date of hearing : 09-06-2022 Date of pronouncement : 29-06-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been…

S.F.Dyes /Firm, Mumbai vs. A.C.Circle 17(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2023/MUM/2021[2013-14]Status: DisposedITAT Mumbai11 May 2022AY 2013-14

Bench: Shri Om Prakash Kant ()And Shri Rahul Chaudhary () Assessment Year: 2013-14 S.F. Dyes/Firm A.C. Circle 17(1), First Floor, Hague Building, 9 Sprott Bandra Kurla Complex Road ,Ballard Estate, Vs. Mumbai-400051. Mumbai-400001. Pan No. Aacfs 5153 J Appellant Respondent

For Appellant: Mr. Shiv Prakash, ARFor Respondent: Mr. Hoshang B. Irani, DR

Section 131Section 143(3)Section 147Section 154Section 271(1)Section 271(1)(c)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 S.F. Dyes/Firm A.C. Circle 17(1), First Floor, Hague Building, 9 Sprott Bandra Kurla Complex Road ,Ballard Estate, Vs. Mumbai-400051. Mumbai-400001. PAN No. AACFS 5153 J Appellant Respondent Assessee by : Mr. Shiv Prakash, AR Revenue by : Mr. Hoshang B. Irani, DR Date of Hearing : 05/05/2022 Date of pronouncement : 11/05/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by assessee against the order dated 29.09.2021 pass…

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)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

DCIT, New Delhi vs. M/S. Hero Motocorp Ltd., New Delhi

Appeal of the department stands dismissed

ITA 6574/DEL/2015[2002-03]Status: DisposedITAT Delhi28 Feb 2019AY 2002-03

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: MS. Rinku Singh, Sr.DR

Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-6574/Del/2015 (Assessment Year: 2002-03) Dy.Commissioner of Vs. M/s. Hero Motorcorp Ltd. 34, Income Tax, Basant Lok, Vasant Vihar, New Circle-11(1), Delhi- 110057, New Delhi. PAN : AAACH0812J Appellant Respondent Assessee by : Sh. Gaurav Jain, Adv. Revenue by : MS. Rinku Singh, Sr.DR Date of Hearing 26.02.2019 Date of Pronouncement 28.02.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the department against order dated 27.…