523 (Delhi) and ShyamBehari v. Assistant Commissioner

43 SOT 129Income Tax Appellate Tribunal2011#20848 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2017.

Judgments citing 523 (Delhi) and ShyamBehari v. Assistant Commissioner

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1829/CHNY/2016[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

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

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…ions in Qammar-ud-din & Sons v. CIT [1981] 129 ITR 703/[1980] 4 Taxman 154 (Delhi),CIT v.Kalindi Rail Nirman, Engg. Ltd [2014] 51 taxmann.com 523 (Delhi) and ShyamBehari v. Assistant Commissioner of income tax (Investigation Circle), Hissar (Haryana) [2011] 43 SOT 129 (Delhi)and held that even if the additions are on estimated basis, penalty is still leviable in the facts and circumstances like that of the assessee. On the contention that the penalty notice is defective as the AO was unsure of whether the assessee's case falls under 'concealment of income' or furnishing of inaccurate accurate particulars'. From…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1828/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

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

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…ions in Qammar-ud-din & Sons v. CIT [1981] 129 ITR 703/[1980] 4 Taxman 154 (Delhi),CIT v.Kalindi Rail Nirman, Engg. Ltd [2014] 51 taxmann.com 523 (Delhi) and ShyamBehari v. Assistant Commissioner of income tax (Investigation Circle), Hissar (Haryana) [2011] 43 SOT 129 (Delhi)and held that even if the additions are on estimated basis, penalty is still leviable in the facts and circumstances like that of the assessee. On the contention that the penalty notice is defective as the AO was unsure of whether the assessee's case falls under 'concealment of income' or furnishing of inaccurate accurate particulars'. From…

DCIT, Villupuram vs. D.Santha, Kallakurichi

In the result, the assessee’s appeal in ITA No

ITA 1803/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

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

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…ions in Qammar-ud-din & Sons v. CIT [1981] 129 ITR 703/[1980] 4 Taxman 154 (Delhi),CIT v.Kalindi Rail Nirman, Engg. Ltd [2014] 51 taxmann.com 523 (Delhi) and ShyamBehari v. Assistant Commissioner of income tax (Investigation Circle), Hissar (Haryana) [2011] 43 SOT 129 (Delhi)and held that even if the additions are on estimated basis, penalty is still leviable in the facts and circumstances like that of the assessee. On the contention that the penalty notice is defective as the AO was unsure of whether the assessee's case falls under 'concealment of income' or furnishing of inaccurate accurate particulars'. From…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1593/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

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

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…ions in Qammar-ud-din & Sons v. CIT [1981] 129 ITR 703/[1980] 4 Taxman 154 (Delhi),CIT v.Kalindi Rail Nirman, Engg. Ltd [2014] 51 taxmann.com 523 (Delhi) and ShyamBehari v. Assistant Commissioner of income tax (Investigation Circle), Hissar (Haryana) [2011] 43 SOT 129 (Delhi)and held that even if the additions are on estimated basis, penalty is still leviable in the facts and circumstances like that of the assessee. On the contention that the penalty notice is defective as the AO was unsure of whether the assessee's case falls under 'concealment of income' or furnishing of inaccurate accurate particulars'. From…

523 (Delhi) and ShyamBehari v. Assistant Commissioner (43 SOT 129) — Cited in 4 Judgments | BharatTax