Addl. CIT v. Smt. Prahati Baruah

111 Taxmann 86High Court2000#9228 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10(2)Section 129 Section 142(1)Section 143(2)Section 269SS Section 271D

Judgments citing Addl. CIT v. Smt. Prahati Baruah

Vijayarangam Ranganath Pravhakar, Bengaluru vs. ACIT, Circle-4(3)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 164/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian S, JCIT-DR

Section 129Section 142(1)Section 143(2)Section 269SSection 271Section 271DSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 Sri Vijayarangam Ranganath Prabhakar, 34/1, Vijayarangam The Assistant compound, Commissioner of Silver Oak Street [Main], Income Tax, Puttenahalli, 7th Phase, Circle – 4(3)(1), J P Nagar, Bangalore. Vs. Bengaluru – 560 078. PAN: AJDPP6040R APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate Revenue by : Shri Subramanian S, JCIT-DR Date of Hearing : 18-09-2025 Date of Pronouncement : 15-12-2025 ORDER PER SOUNDARARAJAN K., J…

Neeraj Suwalka, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 160/JPR/2017[2012-13]Status: DisposedITAT Jaipur12 Dec 2019AY 2012-13

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)

Section 132Section 143(3)Section 153ASection 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 158 to 160/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 2008-09 & 2012-13 cuke Shri Neeraj Suwalka The DCIT, Vs. Mataji Road, Kunhari, Central Circle- 3, Kota. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADUPS 2242 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (C.A.) jktLo dh vksj ls@ Reven…

Neeraj Suwalka, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 159/JPR/2017[2008-09]Status: DisposedITAT Jaipur12 Dec 2019AY 2008-09

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)

Section 132Section 143(3)Section 153ASection 40A(3)

Neeraj Suwalka, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 158/JPR/2017[2007-08]Status: DisposedITAT Jaipur12 Dec 2019AY 2007-08

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)

Section 132Section 143(3)Section 153ASection 40A(3)

Sonia Malik, New Delhi vs. JCIT, Range- 69, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 7792/DEL/2018[2012-13]Status: DisposedITAT Delhi10 May 2019AY 2012-13

Bench: Shri R.K. Pandaassessment Year: 2012-13 Sonia Malik, Vs. Jcit, 229, Ground Floor, Range-69, Avtar Enclave, Paschim Vihar, New Delhi. New Delhi. Pan: Anqpm9150J (Appellant) (Respondent) Assessee By : Shri Pramod Jain, Fca Revenue By : Shri S.L. Anuragi, Sr. Dr Date Of Hearing : 06.05.2019 Date Of Pronouncement : 10.05.2019 Order This Appeal By The Assessee Is Directed Against The Order Dated 6Th Septemfebr, 2018 Passed By The Cit(A)-21, New Delhi, Relating To Assessment Year 2012-13. 2. The Assessee In Various Grounds Has Challenged The Order Of The Cit(A) In Sustaining The Penalty Of Rs.3,25,000/- Levied By The Jcit U/S 271D Of The It Act.

For Appellant: Shri Pramod Jain, FCAFor Respondent: Shri S.L. Anuragi, Sr. DR

Section 269SSection 271DSection 273BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sonia Malik, Vs. JCIT, 229, Ground Floor, Range-69, Avtar Enclave, Paschim Vihar, New Delhi. New Delhi. PAN: ANQPM9150J (Appellant) (Respondent) Assessee by : Shri Pramod Jain, FCA Revenue by : Shri S.L. Anuragi, Sr. DR Date of Hearing : 06.05.2019 Date of Pronouncement : 10.05.2019 ORDER This appeal by the assessee is directed against the order dated 6th Septemfebr, 2018 passed by the CIT(A)-21, New Delhi, relating to Assessment Year 2012-13. 2. The assessee in various grounds h…

Sri Sanmathi Ambanna, Chitradurga vs. Joint Commissioner of Income Tax Davanagere Range, Davanagere

In the result, the assessee’s appeal for assessment year 2009-10 is allowed

ITA 782/BANG/2017[2009-10]Status: DisposedITAT Bangalore02 Jan 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2009-10 Shri Sanmathi Ambanna, Vs. The Joint Commissioner Of Prop: M/S. Mahadevi Transport, Income-Tax, Railway Station Road, Davanagere Range, Challakere, Davanagere. Chitradurga – 577 522. Pan : Agjpa 3024 B Appellant Respondent Assessee By : Shri. Pranav Krishna, Advocate Revenue By : Shri. Vikas K. Suryavamshi, Addl. Cit Date Of Hearing : 17.12.2018 Date Of Pronouncement : .12.2018

For Appellant: Shri. Pranav Krishna, AdvocateFor Respondent: Shri. Vikas K. Suryavamshi, Addl. CIT

Section 269SSection 271DSection 273

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2009-10 Shri Sanmathi Ambanna, Vs. The Joint Commissioner of Prop: M/s. Mahadevi Transport, Income-tax, Railway Station Road, Davanagere Range, Challakere, Davanagere. Chitradurga – 577 522. PAN : AGJPA 3024 B APPELLANT RESPONDENT Assessee by : Shri. Pranav Krishna, Advocate Revenue by : Shri. Vikas K. Suryavamshi, Addl. CIT Date of hearing : 17.12.2018 Date of Pronouncement : .12.2018 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee…

Shri Neeraj Purohit, Jaipur vs. Joint Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

ITA 109/JPR/2018[2013-14]Status: DisposedITAT Jaipur20 Jul 2018AY 2013-14

For Appellant: Shri Manish AgarwalFor Respondent: Smt. Seema Meena, JCIT - DR

Section 269SSection 269TSection 271(1)Section 271ESection 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 109/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 cuke Shri Neeraj Purohit The JCIT Vs. A-153, Man-Darpan, Nehru Nagar Range-4 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGSPP 2842 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Manish Agarwal jktLo dh vksj ls@ Revenue by:Smt. Seema Meena, JCIT - DR lquokbZ dh rkjh…

Smt Deepika, Bangalore vs. Additional Commissioner of Income Tax Range-5, Bangalore

In the result, appeal by the Assessee is allowed

ITA 561/BANG/2017[2010-11]Status: DisposedITAT Bangalore13 Oct 2017AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Jason P Boazi.T. A. No.561/Bang/2017 (Assessment Year : 2010-11) Smt. Deepika, C/O M/S. T M Marketing (India), 12, Ground Floor, Tulsi Plaza, S.V. Lane, 3Rd Cross, Chickpet, Bangalore-560 053. …. Appellant. Vs. Addl. Commissioner Of Income Tax, Range 5, Bangalore. ….. Respondent. Appellant By : Shri Balram R Rao, Advocate. Respondent By : Smt. Padma Meenkashi, Jcit (D.R) Date Of Hearing : 11.10.2017. Date Of Pronouncement : 13.10.2017. O R D E R Per Shri N.V.Vasudevan, J.M. : This Is An Appeal By The Assessee Against The Order Dt.7.12.2015 Of Commissioner Of Income Tax (Appeals), Bangalore-2 For The Assessment Year 2010-11. 2. In This Appeal, The Assessee Has Challenged The Order Of The Cit (Appeals) Whereby The Cit (Appeals) Confirmed The Order Of The Assessing Officer Imposing Penalty On The Assessee Under Section 271D Of The Income Tax Act, 1961 (In Short 'The Act').

For Appellant: Shri Balram R Rao, AdvocateFor Respondent: Smt. Padma Meenkashi, JCIT (D.R)

Section 269SSection 271Section 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.561/Bang/2017 (Assessment Year : 2010-11) Smt. Deepika, C/o M/s. T M Marketing (India), 12, Ground Floor, Tulsi Plaza, S.V. Lane, 3rd Cross, Chickpet, Bangalore-560 053. …. Appellant. Vs. Addl. Commissioner of Income Tax, Range 5, Bangalore. ….. Respondent. Appellant By : Shri Balram R Rao, Advocate. Respondent By : Smt. Padma Meenkashi, JCIT (D.R) Date of Hearing : 11.10.2017. Date of Pronouncement : 13.10.2017. O R D E R Per Shri N.V.Vasudevan, J.M. : This…

Tuhinara Begum, Hooghly vs. JCIT, Range-2, Hooghly

In the result the appeal of the assessee is allowed

ITA 2256/KOL/2014[2010-2011]Status: DisposedITAT Kolkata04 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2010-11

For Appellant: Shri Saurabh Kumar, Addl. CIT(DR)For Respondent: Shri S.M.Surana, Advocate

Section 269SSection 271D

…ITA N0.2256/Kol/2014-Tuhinara Begum A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] Assessment Year : 2010-11 Tuhinara Begum -versus- J.C.I.T., Range-2, Hooghly Hooghly (PAN: AHOPB 4028 Q]) (Appellant) (Respondent) For the Appellant: Shri Saurabh Kumar, Addl. CIT(DR) For the Respondent: Shri S.M.Surana, Advocate Date of Hearing : 21.09.2017. Date of Pronouncement : 04.10.2017. ORDER PER N.V.VASUDEVAN, JM: This is an appeal by the Assessee against the order dated 24.09.2014 of CIT(A)-XXXVI, Kolkata relating to A.Y.2010-11.…

ITO, Jaipur vs. Sita Ram Khandewal, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 76/JPR/2016[2008-09]Status: DisposedITAT Jaipur31 Jan 2017AY 2008-09

For Appellant: Shri Vijay Goyal, CAFor Respondent: Smt. Poonam Rai, DCIT-. DR fu/kZkfjrh dh vksj ls@

Section 143(3)Section 269TSection 271Section 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 76/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2008-09 Cuke The ITO Shri Sita Ram Khandelwal Vs. Ward- 4(3) Prop. M/s. Shyam Surgical Jaipur E-465, Murlipura Scheeme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFSPK1050 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by :Smt. Poonam Rai, DCIT-. DR fu/kZkfjrh dh vksj ls@Assessee by: Shri Vijay Goyal, CA lquokbZ dh rkjh[k@ Date of Heari…

Rajendra Meena, Jaipur vs. JCIT, Jaipur

In the result, the above appeals of the assessee are allowed

ITA 1006/JPR/2016[2007-08]Status: DisposedITAT Jaipur18 Jan 2017AY 2007-08

For Appellant: Shri S.K. Gogra, CA and Shri S.S. Gogra, AdvocateFor Respondent: Smt. Poonam Rai, DCIT - DR

Section 271DSection 271ESection 5

…- आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 1006, 814, 1007, 1008 & 815/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2004-05,2005-06, 2007-08, 2008-09 & 2010-11 cuke Shri Rajendra Meena The JCIT Vs. 855, Aakron Ka Rasta Central Range Kishanpole Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFZPM 1966 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri S.K. Gogra, CA and Shri S.S. Gogra, Advocate jktLo dh v…

Narayanji Spices & Pulses Pvt. Ltd., Jaipur vs. JCIT, Jaipur

In the result, the both the appeals of the assessee are allowed

ITA 810/JPR/2016[2005-06]Status: DisposedITAT Jaipur16 Jan 2017AY 2005-06

For Appellant: Shri S.K. Gogra, CA and Shri S.S. Gogra, AdvocateFor Respondent: Smt. Poonam Rai, DCIT - DR fu/kZkfjrh dh vksj ls@

Section 271DSection 271E

…- आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 810 & 811/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2005-06 cuke M/s. Narayanji Spices & Pulses (P) Ltd. The JCIT Vs. 1990, Ramlala Ji Ka Rasta, Central Range Johri Bazar,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCN 2140E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Smt. Poonam Rai, DCIT - DR fu/kZkfjrh dh vksj ls@Assessee by: Shri S.K. Gogra, CA and Shri S.S. Gogr…