ACIT v. Vaish Bros. & Co.

93 TTJ 476Income Tax Appellate Tribunal2005#25912 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 275(1)(a)section 245hsection 261section 275(1)section 275(1)(c)section 275penalty proceedings initiatedrevision under section 263section 129section 245section 264section 246

Judgments citing ACIT v. Vaish Bros. & Co.

Santosh Jain, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

In the result, the appeal of the assessee in ITA No

ITA 148/RPR/2023[1995-96]Status: DisposedITAT Raipur12 Sept 2023AY 1995-96

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)

…in the realm of the time limit prescribed in clause (c) of sub-section (1) to Section 275 of the Act. In support of his contention above, the Ld. AR had pressed into service the order of the ITAT, Lucknow Bench in the case of ACIT Vs. Vaish Bros. & Co. (2005) 93 TTJ 476 (Luck.). Referring to the order of the Tribunal, it was submitted by the Ld. AR that the Tribunal had, in the context of penalty u/s. 271B of the Act, observed that as the same was not related to the computation of income, therefore, the time limitation within which the same could be imposed was regulated by the provisions of Section 275(1)(c) of…

Santosh Jain, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

In the result, the appeal of the assessee in ITA No

ITA 146/RPR/2023[1994-95]Status: DisposedITAT Raipur12 Sept 2023AY 1994-95

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)

…in the realm of the time limit prescribed in clause (c) of sub-section (1) to Section 275 of the Act. In support of his contention above, the Ld. AR had pressed into service the order of the ITAT, Lucknow Bench in the case of ACIT Vs. Vaish Bros. & Co. (2005) 93 TTJ 476 (Luck.). Referring to the order of the Tribunal, it was submitted by the Ld. AR that the Tribunal had, in the context of penalty u/s. 271B of the Act, observed that as the same was not related to the computation of income, therefore, the time limitation within which the same could be imposed was regulated by the provisions of Section 275(1)(c) of…

Santosh Jain, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

In the result, the appeal of the assessee in ITA No

ITA 144/RPR/2023[1993-94]Status: DisposedITAT Raipur12 Sept 2023AY 1993-94

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)

…in the realm of the time limit prescribed in clause (c) of sub-section (1) to Section 275 of the Act. In support of his contention above, the Ld. AR had pressed into service the order of the ITAT, Lucknow Bench in the case of ACIT Vs. Vaish Bros. & Co. (2005) 93 TTJ 476 (Luck.). Referring to the order of the Tribunal, it was submitted by the Ld. AR that the Tribunal had, in the context of penalty u/s. 271B of the Act, observed that as the same was not related to the computation of income, therefore, the time limitation within which the same could be imposed was regulated by the provisions of Section 275(1)(c) of…

ACIT v. Vaish Bros. & Co. (93 TTJ 476) — Cited in 3 Judgments | BharatTax