371 (Karn.), CIT v. Deep Tools (P&H)

309 ITR 268High Court2009#12645 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing 371 (Karn.), CIT v. Deep Tools (P&H)

SMS CONCAST AG,DELHI vs. ACIT CIRCLE-3(1)(2) INTERNATIONAL TAXATION, DELHI

In the result, the appeal of the assessee is allowed

ITA 1444/DEL/2022[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Shri Ramit Kochar & Shri Sudhir Kumar

For Appellant: Sh. Rohit Jain, AdvocateFor Respondent: Sh. Abhishek Deval, Sr. DR
Section 271(1)Section 271(1)(c)Section 80Section 80GSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No:-1444/Del/2019 (Assessment Year- 1999-2000) LT Foods Unit 134, 1st Floor, Addl. CIT Special Rectangle, Saket Distt. Vs. Range-5 Centre, New Delhi-110017 New Delhi PAN No:AAACL0259K APPELLANT RESPONDENT Appellant by: Sh. Rohit Jain, Advocate Sh. Shivam Gupta, AR Respondent by : Sh. Abhishek Deval, Sr. DR Date of Hearing : 08.05.2025 Date of Pronouncement: 28.05.2025 ORDER PER SUDHIR KUMAR, JM The appeal by assessee is preferred against the order of Commissio…

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical

ITA 647/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh18 Nov 2021AY 2010-11
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)

…a counsel/accountant/auditor etc. stands well addressed legally. The assessee has relied upon the proposition of law as laid down by the Hon'ble Punjab & Haryana High Court in the case of CIT Vs Siddhartha Enterprises ( 322 ITR 80 (P&H); CIT Vs S. Dhanbal (309 ITR 268 (Del) and the oft quoted decision of the Apex Court in the case of Price Waterhouse Coopers Pvt. Ltd. V CIT ( Civil Appeal 6924 2012 (SLP 10700 of 2009). However, before considering the position of law, it ITA 647 /CHD/2019 A.Y. 2010-11 Page 8 of 8 is necessary to first address the facts since there is no finding on the nature of this penal in…

SHIVGANGA COLD STORAGE PVT. LTD.,,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-4,, GANDHINAGAR

ITA 1498/AHD/2016[2014-15]Status: DisposedITAT Ahmedabad22 Mar 2019AY 2014-15

Bench: Shri Pramod Kumar, Hon’Ble & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1498/Ahd/2016 ("नधा"रण वष" / Assessment Year: 2014-15) Shivganga Cold Storage Ito बनाम/ Pvt. Ltd. Ward-4 Vs. Block No. 530, Vill: Sampa Gandhinagar Dehgam – Modasa Highway, Dehgam, Dist: Gandhinagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aan Cs2 086 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Rupesh R. Shah, Ar Lalit P. Jain, Sr. Dr ""यथ" क" ओर से / Respondent By : सुनवाई क" तार"ख / Date Of 03/01/2019 Hearing घोषणा क" तार"ख /Date Of 22/03/2019 Pronouncement आदेश/O R D E R Per Mahavir Prasad - Jm: This Appeal Has Been Preferred By The Assessee Against The Order Of Ld. Cit(A) Appeal No. Cit(A)-3/Gnr/171/2015-16 Dated 13.05.2016 Arising From Out Of Penalty Order Dated 28.08.2015 For Confirming The Penalty U/S. 271(1)(C) Of The Act.

For Appellant: Rupesh R. Shah, AR
Section 115JSection 142(1)Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, HON’BLE VICE PRESIDENT & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1498/Ahd/2016 ("नधा"रण वष" / Assessment Year: 2014-15) Shivganga Cold Storage ITO बनाम/ Pvt. Ltd. Ward-4 Vs. Block No. 530, Vill: Sampa Gandhinagar Dehgam – Modasa Highway, Dehgam, Dist: Gandhinagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAN CS2 086 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Rupesh R. Shah, AR Lalit P. Jain, Sr. DR ""यथ" क" ओर से / Responden…

SWADESH TEXTILES P. LTD,MUMBAI vs. ITO 4(3)(4), MUMBAI

In the result, the appeal is partly allowed

ITA 5140/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Aug 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Swadeshi Textiles Pvt. Ltd. Ito-4(3)(4), Mumbai ¾, 1St Floor, Kapadia Vs. Chambers, 599, Jss Road, Chira Bazar, Mumbai- 400002. Pan No. Aagcs2102Q Appellant Respondent Assessee By : Mr. Snehal J. Shah, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 22/05/2018 Date Of Pronouncement: 17/08/2018

For Appellant: Mr. Snehal J. Shah, ARFor Respondent: Mr. V. Justin, DR
Section 115JSection 234BSection 234CSection 234DSection 271(1)(c)Section 44A

…TR 306], CIT v. Compro Technologies (P.) Ltd. [2015] 55 taxmann.com 180 (Del.), T.C.N.S. Ltd. v. ACIT [ITA No. 3069/Del/2013], CIT v. Filtrex Technologies (P.) Ltd. [2015] 59 taxmann.com 371 (Karn.), CIT v. Deep Tools (P&H) 274 ITR 603, CIT v. Dhanabal [2009] 309 ITR 268 (Del.), CIT v. Reliance Petroproducts Pvt. Ltd. (322 ITR 158) (SC), T. Ashok Pai v. CIT 292 ITR 11 (SC), CIT v. Indusind Bank Ltd. [2015] 55 taxmann.com 406 (Bom.), DIT v. Administrator of the Estate of Late Mr. E.F. Dinshaw [2013] 35 taxmann.com 95 (Bom.), CIT v. Sania Mirza [2013] 40 taxmann.com 17 (AP), CIT v. Somany Evergree Knits Ltd. 352 IT…

DCIT 10(2)(2), MUMBAI vs. MICROWORLD SOFTWARE SERVICES P.LTD, MUMBAI

ITA 4834/MUM/2015[2009-10]Status: DisposedITAT Mumbai03 Jan 2018AY 2009-10

Bench: Shri B. R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 4834/Mum/2015, (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri T. A. KhanFor Respondent: Shri Prasad Bapat
Section 10ASection 143(3)Section 271Section 271(1)(c)Section 274

…n deleted by CIT(A) in AY 2007-08 in appellant's own case. The appellant had made a bonafide claim of deduction u/s. 10A in accordance with the CA certificate-CA Certificate in Form 56F. The decision of Delhi High Court in the case of CIT vs. Shri S. Dhanabal 309 ITR 268 wherein it was held that bonafide claim made relying on CA certificate would not attract penalty u/s. 271(1)(c). The appellant is claiming deduction u/s. 10A in all the earlier years viz. AY 2003-04, 2004-05 and 200607 which were selected for scrutiny. It had expenditure incurred in foreign currency on travel and software modules in all the years…

D.C.I.T CC - XX,KOLKATA., KOLKATA vs. M/S PAHARPUR COLLING TOWERS LTD., KOLKATA

In the result, the appeal of the Revenue, is dismissed

ITA 1927/KOL/2012[1990-91]Status: DisposedITAT Kolkata08 Mar 2017AY 1990-91

Bench: Shri N. V. Vasudevan, Jm & Dr. A. L. Saini, Am]

For Appellant: N o n eFor Respondent: Shri NavinVerma, ACA
Section 143(3)Section 2Section 271(1)(c)

…of income simply on the ground that the Assessing Officer reduced the eligible income by diverting some expenditure to the eligible unit. Therefore, the Hon'ble ITAT ordered the penalty to be deleted. The Hon'ble Delhi High Court in CIT Vs. S. Dhanabal (2009)309 ITR 268 had ordered for the deletion of penalty u/s.271(1)(c) levied when the amount of deduction u/s.80HHC claimed was reduced by the AO. Similar view has been taken by the Hon'ble Punjab & Haryana High Court in CIT VS. Deep Tools (P) Ltd. [(2005) 274 ITR 603 (P&H)] deleting the penalty on the reduction in the amount of deduction which was based on the…

KARAMJIT SINGH DHANJAL,NEW DELHI vs. JCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 290/DEL/2014[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: : Smt. Diva Singh & Shri L.P. Sahu

For Appellant: Sh. V.R. Sachdev, C.AFor Respondent: Ms. Sulekha Verma, CIT/DR
Section 143(1)Section 271(1)(c)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘D’ NEW DELHI BEFORE : SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No.290/Del./2014 Asstt. Year : 2008-09 Karamjit Singh Dhanjal, vs. J.C.I.T., Circle 26(1), C-5, Rajouri Garden, New Delhi. New Delhi. (PAN: ADUPD 0996K) (Appellant) (Respondent) Appellant by : Sh. V.R. Sachdev, C.A. Respondent by : Ms. Sulekha Verma, CIT/DR Date of hearing : 26.07.2016 Date of pronouncement : 19.08.2016 ORDER Per L.P. Sahu, Accountant Member: This is an appeal by the assessee against the order of ld. CIT(A)-XVIII, New Delhi dated 13.11.2013 for the…

M/S. VIVEK GYAN UDAY FOUNDATION,NEW DELHI vs. ADIT(E), NEW DELHI

In the result the assessee’s appeal is allowed

ITA 530/DEL/2014[2008-09]Status: DisposedITAT Delhi05 Jan 2016AY 2008-09

Bench: Sri S.V.Mehrotra, Am Ita No. 530/Del./2014 : Asstt. Year : 2008-09

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. S.K. Jain, Sr. DR
Section 11(2)Section 12ASection 271(1)(c)

…ted by AO Ld. Counsel relied on following decisions in support of its contention that when assessee had furnished all the necessary details before AO and explanation offered by assessee was bona fide, then no penalty is leviable (a) CIT vs. S. Dhanabal [2009] 309 ITR 268 (Delhi) (b) CIT vs. Shahabad Co-op. Sugar Mills Ltd. [2010] 322 ITR 73 (P&H) (c) CIT vs. Ashim Kumar Agarwal & Another, 275 ITR 48 (Jharkhand) (d) CIT vs. S D Rice Mills 275 ITR 206 (P&H) (e) K C Builders vs. Asstt. CIT 265 ITR 562 (SC) (f) SPS Steel & Power Ltd. ITA no. 1391 & 1414/Kol/2011. 6. Ld. DR relied on the order of CIT(A). 7. I have con…

371 (Karn.), CIT v. Deep Tools (P&H) (309 ITR 268) — Cited in 8 Judgments | BharatTax