92 CCH 0099(Mumbai HC) 10. Commissioner of Income Tax v. Krishi Tyre Retreading & Rubber Industries

44 Taxmann.com 9High Court2014#14257 most cited
7

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

Sections most often in play

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 271(1)(c)Section 274

Judgments citing 92 CCH 0099(Mumbai HC) 10. Commissioner of Income Tax v. Krishi Tyre Retreading & Rubber Industries

BIPIN PRANJIVANDAS SHAH,MUMBAI vs. ITO WARD 27(1)(1), NAVI MUMBAI

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

ITA 1661/MUM/2024[2009-10]Status: DisposedITAT Mumbai10 Jan 2025AY 2009-10

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

Section 133(6)Section 143Section 143(2)Section 148Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 1661/MUM/2024 (A.Y: 2009-10) 2. ITA NO. 1660/MUM/2024 (A.Y: 2010-11) Bipin Pranjivandas Shah ITO Ward 27(1)(1), A/9, Geeta Prakash CHS Ltd, Plot Vs. IT Office, Vashi Railway No. 1220123, Garodia Nagar, Station Building, Navi Ghatkopar East, Mumbai – 400 077 Mumbai – 400 703 PAN: AAFPS3418R (Appellant) (Respondent) Assessee Represented by : Shri R. V. Shah, Ld. AR Department Represented by : Shri Pushkaraj Bhangepatil, Ld. DR Date of conclusion of Heari…

ACIT, JAIPUR vs. M.R.K.PIPES LTD., JAIPUR

ITA 636/JPR/2019[2013-14]Status: DisposedITAT Jaipur02 Oct 2019AY 2013-14
For Appellant: Shri S.L. Poddawr, AdvocateFor Respondent: Shri Vimlendu Verma , (CIT) fu/kZkfjrh dh vksj ls@
Section 271(1)(c)

…herein it was held that ‘’Estimation of income is neither a case of addition nor disallowance but it is a case of substitution on which penalty u/s 271(1)(c) is not leviable.’’ and also the decision in the case of Krishi Tyre Retreating and Rubber Ltd (2014) 44 Taxmann.com 9 (Raj) wherein it was held that ‘’The issue pertains to the penalty imposed u/s 271(1)(c) by the AO on amount of Rs. 100,000/- which was sustained as addition and confirmed by the CIT(A) . On perusal of the facts it transpired that the addition has been sustained purely on Estimate Basis and no positive fact or things has been found so as t…

SMT. SHIPRA JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the penalty so levied u/s 271(1)(c) is hereby deleted and appeals are allowed

ITA 922/JPR/2018[2009-10]Status: DisposedITAT Jaipur31 Oct 2018AY 2009-10
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri J. C. Kulhari (JCIT)
Section 132Section 132(4)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 922/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Smt. Shipra Jain ACIT Vs. B-522, Malviya Nagar, Central Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ1594F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 920/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Sh. Sapan Jain ACIT Vs. B-522, Malviya Nagar…

ACIT, JAIPUR vs. GUPTA EMERALD MINES PVT LTD., MUMBAI

In the result, the Revenue appeal is dismissed

ITA 881/JPR/2014[2005-06]Status: DisposedITAT Jaipur06 Jul 2018AY 2005-06
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 881/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2005-06 cuke The ACIT, M/s Gupta Emerald Mines Pvt. Ltd., Vs. Central Circle- 1, Metro House, II Floor, Jaipur. M. G. Road, Mumbai. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 1223 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@ Assessee b…

CSANGO,MUMBAI vs. ITO 12(2)(2), MUMBAI

Appeals are hereby allowed

ITA 3905/MUM/2013[1998-99]Status: DisposedITAT Mumbai03 Feb 2016AY 1998-99

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3903/M/13, I.T.A.3904/M/13 & I.T.A.3905/M/13 ("नधा"रण वष" / Assessment Year: 1994-95, 1996-97 & 1998-99) M/S. Csango बनाम/ Income Tax Officer 12(2)2 Ground Floor, Room No.123B, Vs. Narang Manor, Plot No.96-B, Aayakar Bhawan, M.K.Road, 15Th Road, Bandra (West), Mumbai-400020 Mumbai-400050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfc4614L

For Appellant: Shri K.Gopal & Jitendra SinghFor Respondent: Shri Ajay Modi
Section 143(3)Section 144Section 148Section 50

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3903/M/13, I.T.A.3904/M/13 & I.T.A.3905/M/13 ("नधा"रण वष" / Assessment Year: 1994-95, 1996-97 & 1998-99) M/s. CSANGO बनाम/ Income Tax Officer 12(2)2 Ground Floor, Room No.123B, Vs. Narang Manor, Plot No.96-B, Aayakar Bhawan, M.K.Road, 15th Road, Bandra (West), Mumbai-400020 Mumbai-400050 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFC4614L .. (अपीलाथ" /Appellant) (""यथ"…

CSANGO,MUMBAI vs. ITO 12(2)(2), MUMBAI

Appeals are hereby allowed

ITA 3904/MUM/2013[1996-97]Status: DisposedITAT Mumbai03 Feb 2016AY 1996-97

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3903/M/13, I.T.A.3904/M/13 & I.T.A.3905/M/13 ("नधा"रण वष" / Assessment Year: 1994-95, 1996-97 & 1998-99) M/S. Csango बनाम/ Income Tax Officer 12(2)2 Ground Floor, Room No.123B, Vs. Narang Manor, Plot No.96-B, Aayakar Bhawan, M.K.Road, 15Th Road, Bandra (West), Mumbai-400020 Mumbai-400050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfc4614L

For Appellant: Shri K.Gopal & Jitendra SinghFor Respondent: Shri Ajay Modi
Section 143(3)Section 144Section 148Section 50

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3903/M/13, I.T.A.3904/M/13 & I.T.A.3905/M/13 ("नधा"रण वष" / Assessment Year: 1994-95, 1996-97 & 1998-99) M/s. CSANGO बनाम/ Income Tax Officer 12(2)2 Ground Floor, Room No.123B, Vs. Narang Manor, Plot No.96-B, Aayakar Bhawan, M.K.Road, 15th Road, Bandra (West), Mumbai-400020 Mumbai-400050 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFC4614L .. (अपीलाथ" /Appellant) (""यथ"…

CSANGO,MUMBAI vs. ITO 12(2)(2), MUMBAI

Appeals are hereby allowed

ITA 3903/MUM/2013[1994-95]Status: DisposedITAT Mumbai03 Feb 2016AY 1994-95

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3903/M/13, I.T.A.3904/M/13 & I.T.A.3905/M/13 ("नधा"रण वष" / Assessment Year: 1994-95, 1996-97 & 1998-99) M/S. Csango बनाम/ Income Tax Officer 12(2)2 Ground Floor, Room No.123B, Vs. Narang Manor, Plot No.96-B, Aayakar Bhawan, M.K.Road, 15Th Road, Bandra (West), Mumbai-400020 Mumbai-400050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfc4614L

For Appellant: Shri K.Gopal & Jitendra SinghFor Respondent: Shri Ajay Modi
Section 143(3)Section 144Section 148Section 50

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘सी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3903/M/13, I.T.A.3904/M/13 & I.T.A.3905/M/13 ("नधा"रण वष" / Assessment Year: 1994-95, 1996-97 & 1998-99) M/s. CSANGO बनाम/ Income Tax Officer 12(2)2 Ground Floor, Room No.123B, Vs. Narang Manor, Plot No.96-B, Aayakar Bhawan, M.K.Road, 15th Road, Bandra (West), Mumbai-400020 Mumbai-400050 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFC4614L .. (अपीलाथ" /Appellant) (""यथ"…

92 CCH 0099(Mumbai HC) 10. Commissioner of Income Tax v. Krishi Tyre Retreading & Rubber Industries (44 Taxmann.com 9) — Cited in 7 Judgments | BharatTax