ACIT v. Late Shrimant P.P. Gaekwad

313 ITR 192High Court2009#20452 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2024.

Judgments citing ACIT v. Late Shrimant P.P. Gaekwad

Mrs. Beant Kaur Juneja, Nagpur vs. Income Tax Officer, Ward-4(2), Nagpur

The appeal of the assessee is ALLOWED

ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A

…z; (i) assessee dies before the imposition of penalty or (ii) assessee dies after the penalty is imposed. The imposition of penalty in cases falling in first scenario is no-more res-integra in the light of decision in ‘ACIT Vs Late Shrimant FB Gaekwad’ [2008, 313 ITR 192 Gujarat], ‘CIT Vs Dr. K.C.G. Verghese’ [2018, 92 taxmann.com 400 & 2019, 416 ITR 155 (Mad.] which followed in ‘CIT Vs Smt S ITAT-Nagpur Page 3 of 6 Beantkaur Avtarsingh Juneja Vs ITO. Gowri’ [2020, 116 taxmann.com 764 & 417 ITR 45, Madras], wherein it has been categorically held that, penalty proceedings could not initiated and concluded agains…

Late Shri Bavanji R. Dhingani, Vadodara vs. The Income Tax Officer, Ward-1(2)(3), Vadodara

In the result, assessee’s appeal is allowed

ITA 446/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad10 Jan 2019AY 2010-11

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Mudit Nagpal, Sr.D.R
Section 139Section 139(1)Section 143(3)Section 148Section 271(1)(c)

…sion which cannot be equated with a demand arising from an assessment framed. The Revenue fails to refer to any statutory provision in this regard. We draw support from hon'ble jurisdictional high court's decision in ACIT vs. Late Shrimant P.P. Gaekwad (2009) 313 ITR 192 (Guj.) holding on similar lines under the Wealth Tax law. Therefore, we delete the impugned penalties imposed on the deceased assessee's legal representative.” Respectfully following the judgment passed by the Co-ordinate Bench, it is held that penalty cannot be imposed upon the legal heirs of the original deceased assessee by the authorities in…

Late Shri Bavanji R. Dhingani, Vadodara vs. The Income Tax Officer, Ward-1(2)(3), Vadodara

In the result, assessee’s appeal is allowed

ITA 445/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad10 Jan 2019AY 2009-10

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Mudit Nagpal, Sr.D.R
Section 139Section 139(1)Section 143(3)Section 148Section 271(1)(c)

…sion which cannot be equated with a demand arising from an assessment framed. The Revenue fails to refer to any statutory provision in this regard. We draw support from hon'ble jurisdictional high court's decision in ACIT vs. Late Shrimant P.P. Gaekwad (2009) 313 ITR 192 (Guj.) holding on similar lines under the Wealth Tax law. Therefore, we delete the impugned penalties imposed on the deceased assessee's legal representative.” Respectfully following the judgment passed by the Co-ordinate Bench, it is held that penalty cannot be imposed upon the legal heirs of the original deceased assessee by the authorities in…

Late Shri Bavanji R. Dhingani, Vadodara vs. The Income Tax Officer, Ward-1(2)(3), Vadodara

In the result, assessee’s appeal is allowed

ITA 444/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad10 Jan 2019AY 2008-09

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Mudit Nagpal, Sr.D.R
Section 139Section 139(1)Section 143(3)Section 148Section 271(1)(c)

…sion which cannot be equated with a demand arising from an assessment framed. The Revenue fails to refer to any statutory provision in this regard. We draw support from hon'ble jurisdictional high court's decision in ACIT vs. Late Shrimant P.P. Gaekwad (2009) 313 ITR 192 (Guj.) holding on similar lines under the Wealth Tax law. Therefore, we delete the impugned penalties imposed on the deceased assessee's legal representative.” Respectfully following the judgment passed by the Co-ordinate Bench, it is held that penalty cannot be imposed upon the legal heirs of the original deceased assessee by the authorities in…

ACIT v. Late Shrimant P.P. Gaekwad (313 ITR 192) — Cited in 4 Judgments | BharatTax