353 ITR 152 (All), Rajasthan State Electricity Board v. ITAT

262 ITR 262High Court2003#24077 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2017 to 2018.

Judgments citing 353 ITR 152 (All), Rajasthan State Electricity Board v. ITAT

M/S Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

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

ITA 188/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Apr 2018AY 2013-14

For Appellant: Shri P. C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT)

Section 271BSection 36(1)(va)Section 44ASection 619(2)

…easonable cause for delay in conducting the audit u/s 44AB and therefore, penalty u/s 271B is not leviable. For this purpose, reliance is placed on the following cases:- • Hindustan Steel Ltd. vs. State of Orissa 83 ITR 26 (SC) • RSEB vs. ITAT & Anr. (2003) 262 ITR 262 (Raj.) (HC) • RCDF vs. DCIT (2003) 259 ITR 126 (Raj.)(HC) • Gemorium vs. ITO (2016) 48 CCH 147 (Jaipur) (Trib.) • Kripa Industries (I) Ltd. vs. JCIT (2001) 20 CCH 387 (Pune)(Trib.) 6 M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Jaipur vs. ACIT, Jaipur 10. It is noted that a similar issue has been examined and by us recently in case of M/…

K.Devender Reddy vs. The Income Tax Officer

ITTA/187/2005HC Telangana29 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

For Appellant: Mr.A.V.A.Siva KartikeyaFor Respondent: Mr.T.Vinod Kumar

Section 271BSection 273BSection 44A

…THE HON’BLE SRI JUSTICE C.V.NAGARJUNA REDDY AND THE HON’BLE SRI JUSTICE T.AMARNATH GOUD I.T.T.A. No.187 of 2005 29.11.2017 Between: K.Devender Reddy ..Appellant And The Income Tax Officer, Warangal ..Respondent Counsel for the appellant: Mr.A.V.A.Siva Kartikeya for Mr.A.V.Krishna Kaundinya Counsel for the respondent: Mr.T.Vinod Kumar, standing counsel for the Income Tax Department The Court made the following: CVNR,J & TA,J I.T.T.A.No.187 of 2005 29.11.…

Natarajan Nallathambi, Chennai vs. ITO, Chennai

In the result, the assessee’s appeal is allowed

ITA 361/CHNY/2017[2013-14]Status: DisposedITAT Chennai01 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

Section 271Section 271BSection 44A

…athri Coal Supply Co-63- ITD-237, Aman Kumar Gupta Vs. ITO., ITAT-Chandigarh, CIT Vs. L.S.Lakshmanaswamy, High Court of Madras, CIT Vs.U.P.Rajya Sahakari Evam Bhoomi Vikas Limited [2013] 353 ITR 152 (All), Rajasthan State Electricity Board Vs. ITAT [2003] 262 ITR 262/130 Taxman, Thanjavur Silk Handloom Weavers Cooperative Production & Sales Society Limited Vs. Union of India [2003] 263 ITR 334/132 Taxman 846, etc. 4. We have heard the rival contentions, perused the material placed on record and the judicial decisions cited supra. The assessee is an individual engaged in the dhall merchandise and his accou…