291 ITR 340 (Delhi), CIT v. Vikas Promoters P. Ltd.

278 ITR 32High Court2005#20274 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2021.

Judgments citing 291 ITR 340 (Delhi), CIT v. Vikas Promoters P. Ltd.

Commissioner of Income Tax (It & Tp) vs. M/S. Dongfang Electric Corporation

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…2019 in ITAT No.272 of 2017 Principal Commissioner of Income Tax, Central-II, Kolkata vs. Bijoy Kumar Agarwal; v) (2021) 434 ITR 1 (Bom.) Mr. Md. Farhan A. Shaikh vs. The Deputy Commissioner of Income Tax (Central), Circle-I, Belgaun & Anr. vi) (2005) 278 ITR 32 (Del.) Commissioner of Income Tax vs. Auto Lamps Ltd. Discussion & Findings: 16. We have carefully considered the submission of the learned counsel for the parties and perused the paper book. 17. Before we proceed to examine the rival submissions of learned counsels for the parties, it would be appropriate to reproduce the relevant provis…

M/S Ajay Salt & Chemicals, Una vs. I.T.O., Ward-1(3), Veraval

In the result, the appeal of the assessee is dismissed

ITA 296/RJT/2017[2006-07]Status: DisposedITAT Rajkot23 Jan 2020AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.296/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2006-2007

For Appellant: Written Submission

Section 143(1)Section 271Section 271(1)(c)Section 274Section 68

…Mad.) Saubhagmal Mahaveerchand 3. 16 TTJ 491 (Ahd.) Sharadchandra C. Patel 7. More ever also when there is no specific satisfaction in original as well as reassessment order, notice issued consequently itself: 1. 277 ITR 337(Del.) Vikas Promoters Pvt. Ltd. 2. 278 ITR 32(Del.) Auto Lampes Ltd. 3. 41 Taxman 496(Kar.) M. W. Pvt. Ltd. 8. It is therefore submitted that penalty levied may kindly cancelled. 6. On the other hand the ld. DR vehemently supported the order of the authorities below. Asstt. Year 2006-07 5 7. We have heard the learned DR and perused the materials available on record. In the present case the…

Smt.Jammela S, Kollam vs. The DCIT, Kollam

In the result, appeal of the assessee is allowed

ITA 463/COCH/2019[2007-08]Status: DisposedITAT Cochin10 Oct 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 271Section 27l(1)(c)

…the assessment order that penalty proceedings U/s 271 (1) (c) will be initiated separately. From this it was very clear that no opinion was formed and no satisfaction was recorded by the A.O before or at the time of initiation of the penalty proceedings. Ref 278 ITR 32 (Del) and 280 ITR 412 (Del). 9) The Appellant craves leave to adduce additional grounds at the time of hearing. 3. The facts of the case are that assessment order was made u/s. 143(3) of the Act on 29/12/2009 assessing the total income at Rs.40,69,300/-. Among various additions made to total income, an amount of Rs.8,71,680/- was added on the…

Hindustan Coca Cola Marketing Company Pvt. Ltd., Gurgaon vs. DCIT, Circle-11(2), New Delhi

The appeal is partly allowed and the stay

ITA 7900/DEL/2018[2006-07]Status: DisposedITAT Delhi27 Feb 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)

Section 250(6)Section 271Section 271(1)(c)Section 274Section 40Section 44A

…during the assessment proceedings. 5.1. Useful reference may be made to judicial precedents in the cases of CIT vs. Rajan and Co. (No. 1) [2007] 291 ITR 340 (Delhi), CIT vs. Vikas Promoters P. Ltd. [2005] 277 ITR 337 (Delhi), CIT vs. Auto Lamps Ltd. [2005] 278 ITR 32 (Delhi), CIT vs. Ram Commercial Enterprises Ltd. 246 ITR 568 (Delhi), CIT vs. Super Metal Re-rollers 265 ITR 82 (Delhi), Everplus Securities and Finance Ltd. vs. DCIT [2006] 285 ITR (AT) 112 (Delhi) in support of the view taken by us in the foregoing paragraph no. 5 of this order. In the case of CIT vs. Rajan and Co. Page 9 of 14 ITA No.- 7900…