How many judgments cite ACIT v. Bhushan Kamanayan Vora?

18 judgments on BharatTax cite ACIT v. Bhushan Kamanayan Vora (99 Taxmann.com 373), spanning 2023 to 2023.

ACIT v. Bhushan Kamanayan Vora

99 Taxmann.com 373Reported decision2018#6429 most cited

What is ACIT v. Bhushan Kamanayan Vora authority for?

A penalty under section 271(1)(c) cannot be sustained if the Assessing Officer is unsure whether the charge is for concealment of income or furnishing of inaccurate particulars, and this ambiguity is not clearly communicated to the assessee in the notice.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also referred to as

ACIT v. Bhushan Kamanayan Vora · penalty u/s 271(1)(c) · concealment of income · inaccurate particulars of income · penalty notice · AO unsure of charge · bad in law

Issues it is cited on

section 274(1)section 43b(f)section 2(45)section 36(l)(iii)section 211 section 271(l)section 32(1)(iia)house property income section 140 section 271(l)(c)full and true disclosure additional depreciation

Judgments citing ACIT v. Bhushan Kamanayan Vora

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 256/RPR/2023[2015-16]Status: DisposedITAT Raipur25 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sakshi Gopal Aggarwal &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 256/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 PAN : DDCPS1720P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sakshi Gopal Aggarwal & Siddharth Parakh, CAs Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.…

Smt. Dipalben Manish Patel, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 215/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 Pan : Alupp3271B

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 215/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 PAN : ALUPP3271B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.09.2023 घोषणा क" तार…

Ashok Kumar Singh, Durg vs. Income Tax Officer-2(2), Bhilai, Durg

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 150/RPR/2023[2010-11]Status: DisposedITAT Raipur04 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 150/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) Pan : Bcfps1394K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 150/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) PAN : BCFPS1394K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncemen…

Prashant Manohar Bhagwat, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 86/RPR/2023[2014-5]Status: DisposedITAT Raipur18 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 86/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 Pan : Ahfpb6105K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 86/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 PAN : AHFPB6105K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.08.2023 घोषणा क" तार"ख / Date of Pr…

Khomram Chandrawanshi (HUF), Raipur vs. Income Tax Officer-4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 165/RPR/2022[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(3)Section 271(1)(c)Section 274Section 4

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 165/RPR/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (HUF) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) PAN : AAKHK2082E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Aggarwal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…