ACIT, Central Circle, Patiala v. Munish Kumar Goyal

45 Taxmann.com 563Reported decision2014#12815 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2020.

Judgments citing ACIT, Central Circle, Patiala v. Munish Kumar Goyal

Shri Pankaj Kalani, Indore vs. The JCIT, OSD (Central)-1, Indore

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

Shri Dipak Kalani, Indore vs. The JCIT, OSD, (Central)-1, Indore

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

ACIT, Karnal vs. M/S. Kundan Rice Mills Ltd., Panipat

In the result, the appeal filed by the Revenue in ITA No

ITA 2572/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jan 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya[Assessment Year: 2011-12]

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 132(4)Section 271A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2011-12] A.C.I.T Vs. M/s Kundan Rice Mills Ltd Central Circle E – 4, Industrial Area, Karnal Panipat PAN: AAACK 7098 P [Appellant] [Respondent] Date of Hearing : 08.01.2020 Date of Pronouncement : 08.01.2020 Assessee by : Shri Ashwani Kumar, CA Shri Rohit Jain, Adv Shri Deepesh Jain, CA Ms. Meenal Goyal, CA Revenue by : Shri Ved Prakash Mishra, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is pref…

DCIT, Faridabad vs. Sh. Vikas Aggarwal, Gurgaon

In the result, appeals of the revenue is dismissed

ITA 1099/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Feb 2019AY 2011-12

Bench: Shri K.Narasimha Chary & Shri O.P. Meena

Section 132Section 132(1)Section 142Section 153BSection 2Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL ( DELHI BENCH: ‘I)’ NEW DELHI BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA No. 1099 /Del/2015 Assessment Year: 2011-12 DOT, Central Circle-02 vs Vikas Aggarwal, Faridabad 26-P, Sector-33, Gurgaon PAN AAIIPA0815G Assessee by Shri Ved Jain, Adv Shri Ashish Goyel, CA Revenue by Smt. Naina Soin Kapil, Sr. DR Date of Hearing 06.02.2019 Date of Pronouncement 6.02.2019 ORDER PER K.NARASIMHA CHARY: Challenging the orders dated 29/12/2014 in appeal number 46/CIT(A)(C)/GGN/2013-14 on the file of the learned Commissioner of Income Ta…

Aditya Satish Parakh, Nashik vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 1217/PUN/2016[2010-11]Status: DisposedITAT Pune05 Oct 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.K. Verma

Section 132Section 132(4)Section 139Section 153ASection 271A

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.1217/PUN/2016 यनधाारण वषा / Assessment Year : 2010-11 Aditya Satish Parakh, Aditya, 2 & 3, Behind Aditya Petrol Pump, IBP Residential Colony, Savarkar Colony, Gangapur Road, Nashik – 422013 PAN : ALIPP3411B .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 1, Nashik ……प्रत्यथी / Respondent Assessee by : S…

Sh. Narendra Kumar Agarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessees are allowed

ITA 4107/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2017AY 2009-10

Bench: Sh. N.K.Saini & Sh.K.N.Charynarendra Kumar Agarwal, Vs Dcit, 5, Central Avenue, Central Circle-12, 1St Floor, Maharani Bagh, New Delhi-110055. New Delhi-110065. Pan-Adepa3716G (Appellant) (Respondent) Kishore Kumar Agarwal, Vs Dcit, B-308, New Friends Colony, Central Circle-12, New Delhi-110065. New Delhi-110055. Pan-Afipa5132Q (Appellant) (Respondent) Hemant Kumar Agarwal, Vs Dcit, 70, Nehru Nagar, Agra. Central Circle-12, Pan-Abhpa9867D New Delhi-110055. (Appellant) (Respondent) Appellant By Sh. Pankaj Garg, Adv. Respondent By M/S. Shefali Swroop, Cit Dr Date Of Hearing 14.09.2017 Date Of Pronouncement .09.2017 Order Per K.N.Charyall These Three Appeals Relating To Ay 2009-10 Are Filed Challenging The Orders Dated 19.05.2014 In The Cases Of Three Different Assessees Covered By The Search Operations Carried Out In Rajdarbar Group Of Cases On 31.07.2008. Facts Are

Section 271A

…[2014] 41 Taxmann.com 234 (Delhi High COurt); Neerat SInghal vs ACIT, Central Circle, New Delhi [2013] 37 Taxmann.com 189 (ITAT, Delhi); Pramod Kumar Jain vs DCIT [2013] 33 Taxmann.com 651 (ITAT, Cuttack); ACIT, Central Circle vs Munish Kumar Goyal [2014] 45 Taxmann.com 563 (ITAT, pg. 3 ITA No.4107- 4109/Del/2015 Chandigarh); and ACIT vs A.N.Annamalaisamy (HUF) [2013] 38 Taxmann.com 440 (ITAT, Chennai) for the principle that where the assessee having surrender certain income in the course of search filed return wherein the said amount was duly disclosed and the taxes were paid accordingly. Facts of the…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 23, Mumbai

In the result, appeal of the assessee is allowed

ITA 7662/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Nov 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Shri Narpat Mehta, Vs. Acit – Cc-23, Mumbai 202, Sukh Jyot, Telpal Scheme No.1, Vile Parle (E), Mumbai - 400057 Pan/Gir No. Aaepm9981G Appellant) .. Respondent)

Section 132(4)Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Shri Narpat Mehta, Vs. ACIT – CC-23, Mumbai 202, Sukh Jyot, Telpal Scheme No.1, Vile Parle (E), Mumbai - 400057 PAN/GIR No. AAEPM9981G Appellant) .. Respondent) Assessee by Shri Anuj Kisnadwala Revenue by Shri Randhir Gupta Date of Hearing 28/07/2016 Date of Pronouncement 02/11/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A) for the assessment year 2011-12, in the matter of penalty of Rs.1.00 lakh imposed u/s.271AAA of the IT Act. 2. Follo…

Options Developrs and Builders, Mumbai vs. DCIT Ce Cir 22, Mumbai

The appeal of the assessee is allowed and the ld

ITA 7129/MUM/2013[2010-11]Status: DisposedITAT Mumbai24 May 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2010-11 Options Developers & Acit, Central Circle-22, Builders, Room No.465, बनाम/ 10, Mithila Shopping Centre Aayakar Bhavan, Vs. Ground Floor, V. M. Road, M.K. Road, Juhu Scheme Vile Parle (W) Mumbai-400020 Mumbai-400049 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaafo6752F "नधा"रती क" ओर से / Assessee By Shri Vijay Kothari Ms. Sudha Ramchandran-Dr राज"व क" ओर से / Revenue By 05/05/2016 सुनवाई क" तार"ख / Date Of Hearing : 16/05/2016 आदेश क" तार"ख /Date Of Order:

Section 132Section 271A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 Options Developers & ACIT, Central Circle-22, Builders, Room No.465, बनाम/ 10, Mithila Shopping Centre Aayakar Bhavan, Vs. Ground Floor, V. M. Road, M.K. Road, Juhu Scheme Vile Parle (W) Mumbai-400020 Mumbai-400049 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAAFO6752F "नधा"रती क" ओर से / Assessee by Shri Vijay Kothari Ms. Su…