How many judgments cite ACIT v. Vision Research Management (P) Ltd.?

24 judgments on BharatTax cite ACIT v. Vision Research Management (P) Ltd. (63 Taxmann.com 8), spanning 2017 to 2025.

Which sections of the Income Tax Act does ACIT v. Vision Research Management (P) Ltd. come up under?

It is most often cited in judgments turning on Section 133(6), Section 142(1), Section 143(1), Section 143(2), Section 148, Section 250.

ACIT v. Vision Research Management (P) Ltd.

63 Taxmann.com 8Income Tax Appellate Tribunal2015#4881 most cited

What is ACIT v. Vision Research Management (P) Ltd. authority for?

Penalty under section 271(1)(c) is not attracted where additions to income are made on an estimation basis. Such additions do not necessarily imply active concealment of income.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

ACIT v. Vision Research Management · penalty section 271(1)(c) · addition on estimate basis · concealment of income · furnishing inaccurate particulars · estimation addition · levy of penalty

Sections most often in play

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

Issues it is cited on

furnishing inaccurate particulars of income penalty under section 271(1)(c)furnishing inaccurate particulars concealment of income levy of penalty section 271(1)section 271 section 271(1)(c)section 27 business india

Judgments citing ACIT v. Vision Research Management (P) Ltd.

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)

…Commissioner of Income-tax v. Norton Electronics Systems (P) Ltd. (2014) 41 Taxmann.com 280 (Allahabad HC). ITA No. 1661 & 1660/Mum/2024 Bipin Pranjivandas Shah ii) Asst. Commissioner of Income-tax v. Vision Research Management ('P) Ltd. ITAT Lucknow (2015) 63 Taxmann.com 8 (Lucknow Trib) iii) Prem Chand vs. Asst. Commissioner of Income-tax (2014) 52 Taxmann.com 95 (Chandigarh Trib). iv) Commissioner of Income-tax v. P. H. I. Seeds India Ltd., (2008) 301 ITR 0013—(DeI). v) Dilip N. Shroff v. Joint Commissioner of Income-tax, (2007) 291 ITR 519 (SC). 13. The Hon'ble Karnataka High Court in the case of CIT Vs…

N R CONSTRUCTIONS,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

In the result, appeal of the assessee is allowed

ITA 18/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam05 Sept 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No. 18/Viz/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions V. Acit – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [Pan : Aabfn7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented By : Ms. Keerthana, Ar र्जसय्पयतय्यिध/ Department Represented By : Dr. Aparna Villuri, Sr.Ar सु्व्ईसम्पहो्ेय्यतयि/ Date Of Conclusion Of Hearing : 12.08.2024 घोषण्य्त्र्ख/Date Of Pronouncement : 05.09.2024 आदेश/O R D E R Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Din & Order No. Itba/Nfac/S/250/2023-

Section 143(1)Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्दुव्वआरएलरेडी, न्यायसदसएवंश्एसब्ल्यृष्, लेख्सदसयेसमक BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 18/VIZ/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions v. ACIT – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [PAN : AABFN7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented by : Ms. Keerthana, AR र्जसय्पयतय्यिध/ Department Represented by : Dr.…

SCHINDLER INDIA P.LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7493/MUM/2014[2005-06]Status: DisposedITAT Mumbai22 Sept 2023AY 2005-06

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar

Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

SCHINDLER INDIA P.LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7492/MUM/2014[2004-05]Status: DisposedITAT Mumbai22 Sept 2023AY 2004-05

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar

Section 271(1)(c)

M/S SANDEEP STEEL,MUMBAI vs. ACIT 17 (3), MUMBAI

In the result, assessee’s appeal is allowed

ITA 7946/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Jul 2021AY 2011-12

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.7946/Mum./2019 (Assessment Year : 2011–12) ITA no.7947/Mum./2019 (Assessment Year : 2010–11) M/s. Sandeep Steel 511, Ashirwad Building ……………. Appellant Ahmedabad Street, Carnac Bunder Mumbai 400 009 PAN–ABAFS1100J v/s Asstt. Commissioner of Income Tax ……………. Respondent Ward–17(3), Mumbai Assessee by : None Revenue by : Shri Vijay Kumar Menon Date of Hearing – 01.06.2021 Date of Order – 27.07.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The present appeals preferre…

ITO-28(3)(2), MUMBAI, MUMBAI vs. SHARWANSINGHATAR SINGH CHATARSINGH CHUNDAWAT, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 5779/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jul 2021AY 2010-11

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon

Section 142(1)Section 143(1)Section 147Section 271(1)(c)Section 44ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.5779/Mum./2019 (Assessment Year : 2010–11) Income Tax Officer ……………. Appellant Ward–28(3)(2), Mumbai v/s Smt. Sheeja Varghese 74, Nandanvan CHS Ltd. Sector–17, Nerul (East) ……………. Respondent Navi Mumbai 400 706 PAN – ADGPV8111Q Revenue by : Shri Vijay Kumar Menon Assessee by : None Date of Hearing – 01.06.2021 Date of Order – 27.07.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The present appeal has been filed by the Revenue challenging the impugned order dated 21s…

ACIT, CIRCLE-9(3)(2), MUMBAI vs. M/S. GOLKUNDA DIAMONDS & JEWELLERY LIMITED, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 5507/MUM/2019[2009-10]Status: DisposedITAT Mumbai27 Jul 2021AY 2009-10

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: Ms. Aarti SatheFor Respondent: Shri T.S. Khalsa

Section 147Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.5507/Mum./2019 (Assessment Year : 2009–10) ITA no.5508/Mum./2019 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant Circle–9(3)(2), Mumbai v/s Golkunda Diamonds & Jewellery Ltd. G–30, Gems & Jewellery Complex–III ……………. Respondent SEEPZ, Andheri (E), Mumbai 400 096 PAN – AAACG2736L Revenue by : Shri T.S. Khalsa Assessee by : Ms. Aarti Sathe Date of Hearing – 02.06.2021 Date of Order – 27.07.2021 O R D E R PER S. RIFAUR RAHMAN, A.M.…

INCOME TAX OFFICER-9(3)(4), MUMBAI vs. M/S. GOLDSTAR JEWELLERY INDIA PVT LTD., MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 5466/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Jul 2021AY 2013-14

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Shri T.S. Khalsa

Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.5466/Mum./2019 (Assessment Year : 2013–14) Income Tax Officer ……………. Appellant Ward–9(3)(4), Mumbai v/s Goldstar Jewellery India Pvt. Ltd. Plot no.8, Western Industrial Estate ……………. Respondent OPp. Seepz Main Gate, Andheri (E) Mumbai 400 093 PAN – AABCG0505E Revenue by : Shri T.S. Khalsa Assessee by : None Date of Hearing – 02.06.2021 Date of Order – 27.07.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The captioned appeal has been filed by the Revenue challenging…

SHRIM BHANU CONSTRUCTION PVT. LTD. ,MUMBAI vs. ACIT, CIRCLE, 27(1), MUMBAI, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 6121/MUM/2019[2010-11]Status: DisposedITAT Mumbai15 Jun 2021AY 2010-11

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2010-11

For Appellant: Mr. Devendra Jain, ARFor Respondent: Mr. Vijay Kumar Menon, DR

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2010-11 Shrim Bhanu Construction ACIT, Circle 27(1), Private Limited (formerly Vs. 4th floor, Room No. 415, 6th known as Bhanu Tower, Vashi Railway Station Construction, a partnership Complex, Vashi, firm), Navi Mumbai-400703. 811, Neelkant Corporate Park, Kirol Road, Vidyavihar (West), Mumbai-400086. PAN No. AAPCS 6963 E Appellant Respondent Assessee by : Mr. Devendra Jain, AR Revenue by : Mr. Vijay Kumar Menon, DR Date of Hearing : 01/04/2021 D…

ITO, WARD - 3(2), THANE vs. RAMMANGAL S.GUPTA, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6576/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jun 2021AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri Gurbinder Singh

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6576/Mum./2019 (Assessment Year : 2009–10) Income Tax Officer ……………. Appellant Ward–3(2), Mumbai v/s Rammangal S. Gupta 9, Kedar Bunglow, Shivaji Nagar ……………. Respondent Wagle Industrial Estate, Thane 400 604 PAN – AAVPG3060H Revenue by : Shri Gurbinder Singh Assessee by : None Date of Hearing – 13.05.2021 Date of Order – 10.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The present appeal preferred by the Revenue challenging the impugned order dated 14th…

DY CIT 6 (2)(1), MUMBAI vs. M/S DELLA TECHNICA INTERIOR DESIGN PVT LTD , MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6535/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jun 2021AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Ms. Forum MehtaFor Respondent: Shri Gurbinder Singh

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6535/Mum./2019 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(2)(1), Mumbai v/s Delta Technica Interior Design P. Ltd. Rati Villa, Ground Floor, Motibal Street ……………. Respondent Opp. Bhatia Hospital Tardeo Mumbai 400 007 PAN – AABCD2765K Revenue by : Shri Gurbinder Singh Assessee by : Ms. Forum Mehta Date of Hearing – 13.05.2021 Date of Order – 10.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The appeal has been filed…

ACIT 28 (2), MUMBAI vs. M/S REDSTAR, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6461/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jun 2021AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Ms. Radha HalbeFor Respondent: Shri Gurbinder Singh

Section 143(3)Section 271Section 271(1)(c)Section 3Section 44Section 44ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6461/Mum./2019 (Assessment Year : 2010–11) Asstt. Commissioner of Income Tax ……………. Appellant Circle–28(2), Mumbai v/s M/s. Redstar, Shop no.9 Hermese Centre, Sector-17 ……………. Respondent Vashi, Navi Mumbai 400 703 PAN – AAEFR7124A Revenue by : Shri Gurbinder Singh Assessee by : Ms. Radha Halbe Date of Hearing – 12.05.2021 Date of Order – 10.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The captioned appeal by the Revenue challenging the impugned order dat…

ACIT , CIRCLE - 32 (3), MUMBAI vs. RAVIKIRAN ENTERPRISES, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6430/MUM/2019[2011-12]Status: DisposedITAT Mumbai10 Jun 2021AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Gurbinder Singh

Section 271Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6430/Mum./2019 (Assessment Year : 2011–12) Asstt. Commissioner of Income Tax ……………. Appellant Circle–32(3), Mumbai v/s Ravikiran Enterprises 1/A, Ganesh Apartment Chogle Nagar, S. Savarpada ……………. Respondent Dahisar (E), Mumbai 400 068 PAN – AAHFR1882J Revenue by : Shri Gurbinder Singh Assessee by : Shri Mayur Kisnadwala Date of Hearing – 12.05.2021 Date of Order – 10.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The captioned appeal has been filed by the R…

ACIT 13 (3)(1), MUMBAI vs. REMI ELECTROTECHNIK LTD., MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6375/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jun 2021AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri Gurbinder Singh

Section 133(6)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6375/Mum./2019 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–13(3)(1), Mumbai v/s Remi Electrotechnik Ltd., Plot no.11 Cama Industrial Estate, Goregaon (E) ……………. Respondent Mumbai 400 063 PAN – AAACR2578P ITA no.6376/Mum./2019 (Assessment Year : 2009–10) Asstt. Commissioner of Income Tax ……………. Appellant Circle–13(3)(1), Mumbai v/s Remi Process Plant & Machinery Ltd. Plot no.11, Cama Industrial Estate, ……………. Responden…

ITO 13 (3)(1), MUMBAI vs. M/S REINFIBRE PRODUCTS INDIA PVT LTD., MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6274/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jun 2021AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri Gurbinder Singh

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6274/Mum./2019 (Assessment Year : 2010–11) Income Tax Officer ……………. Appellant Ward–13(3)(1), Mumbai v/s M/s. Reinfibre Products India P. Ltd. 410, Everest Apartments ……………. Respondent PPN Road, Versova, Andheri (W) Mumbai 400 061 PAN – AACCR0813R Revenue by : Shri Gurbinder Singh Assessee by : None Date of Hearing – 10.05.2021 Date of Order – 10.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. This appeal filed by the Revenue challenging the impugned order…

ITO 32 (3)(1), MUMBAI vs. RAHUL NARENDRA SHAH, MUMBAI

In the result, Revenue’s appeal for A

ITA 6435/MUM/2019[2011-12]Status: DisposedITAT Mumbai02 Jun 2021AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri Gurbinder Singh

Section 271Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6435/Mum./2019 (Assessment Year : 2011-12) ITA no.6436/Mum./2019 (Assessment Year : 2010–11) Income Tax Officer ……………. Appellant Ward–32(3)(1), Mumbai v/s Rahul Narendra Shah 77/C, Pancharatna Apartment ……………. Respondent S.V. Road, Borivali, Opp Gokul Hotel Mumbai 400 092 PAN–AGGPD6265J Revenue by : Shri Gurbinder Singh Assessee by : None Date of Hearing – 12.05.2021 Date of Order – 02.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. These appeals have been f…

ITO 32(3)(1), MUMBAI vs. RAKESH JITENDRA KUMAR SHAH, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 6434/MUM/2019[2009-10]Status: DisposedITAT Mumbai02 Jun 2021AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri Gurbinder Singh

Section 144Section 147Section 271Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.6434/Mum./2019 (Assessment Year : 2009–10) Income Tax Officer ……………. Appellant Ward–32(3)(1), Mumbai v/s Rakesh Jitendra Kumar Shah 601, Priyas Society, SKP Colony ……………. Respondent Eksar Road, Borivali (West) Mumbai 400 092 PAN–AGGPD6265J Revenue by : Shri Gurbinder Singh Assessee by : None Date of Hearing – 12.05.2021 Date of Order – 02.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. These appeals have been filed by the Revenue challenging two separate orde…

ITO 29(1)(3), MUMBAI vs. SHRI. DHARMESH VINAYKUMAR SHAH, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4078/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2021AY 2010-11

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Bhadresh DoshiFor Respondent: Shri Kailash Kanojiya

Section 143(3)Section 271Section 271(1)(c)Section 274Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.4078/Mum./2019 (Assessment Year : 2010–11) Income Tax Officer ……………. Appellant Ward–29(1)(3), Mumbai v/s Shri Dharmesh Vinaykumar Shah Flat no.1404, Park Royal Opp Samudhi Hall, M.M. Malviya Road ……………. Respondent Mulund (W), Mumbai 400 080 PAN – AAIPS1584R Revenue by : Shri Kailash Kanojiya Assessee by : Shri Bhadresh Doshi Date of Hearing – 24.03.2021 Date of Order – 31.05.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The present appeal preferred by the Revenue ch…

INCOME TAX OFFICER 9(3)(2), MUMBAI vs. M/S. DYTEX SEALS INDIA PVT. LTD, MUMBAI

In the result, Revenue’s appeal for A

ITA 5478/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 May 2021AY 2009-10

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: NoneFor Respondent: Shri Kailash Kanojiya

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.5478/Mum./2019 (Assessment Year : 2009–10) ITA no.5479/Mum./2019 (Assessment Year : 2010–11) ITA no.5480/Mum./2019 (Assessment Year : 2011–12) Income Tax Officer ……………. Appellant Ward–9(3)(2), Mumbai v/s Dytex Seals India Pvt. Ltd. Gala no.2A, 1st Floor ……………. Respondent Sadhna Industrial Estate S.V. Road, Mumbai 400 102 Assessee by : None Revenue by : Shri Kailash Kanojiya Date of Hearing – 22.03.2021 Date of Order – 25.05.2021 O R D E R PER S. RIFAUR RAHMAN, A.…

SUNIL B VORANI,MUMBAI vs. INCOME TAX OFFICER 17(3) (4), MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 5829/MUM/2019[2009-2010]Status: DisposedITAT Mumbai25 Mar 2021AY 2009-2010

Bench: Shri S. Rifaur Rahman, Am & Shri Pavan Kumar Gadale, Jm आयकरअपीलसं./ I.T.A. No. 5829/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Karan, AR byFor Respondent: Shri Vijay Kumar Menon

Section 271(1)(c)

…f clarity, the following decisions are as under:- i) Commissioner of Income-tax v. Norton Electronics Systems (P) Ltd. (2014) 41 Taxmann.com 280 (Allahabad HC). ii) Asst. Commissioner of Income-tax v. Vision Research Management ('P) Ltd. ITAT Lucknow (2015) 63 Taxmann.com 8 (Lucknow Trib) iii) Prem Chand vs. Asst. Commissioner of Income-tax (2014) 52 Taxmann.com 95 (Chandigarh Trib). iv) Commissioner of Income-tax v. Brahmaputra Consortium Ltd. (Del). v) Commissioner of Income-tax v. P. Roles (Mad), vi) Naresh Chand Agarwal v. Commissioner of Income-tax (All). vii) Commissioner of Income-tax v. P. H. I. Se…

Showing 1–20 of 24 · Page 1 of 2