Anurag Radhesham Attal v. ITO

158 ITD 867Income Tax Appellate Tribunal2016#16838 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

section 80ibpenalty under section 271(1)(c)section 80ifurnishing inaccurate particularslevy of penaltysection 271(1)speaking orderreasonable causenotice under section 148section 271section 271(1)(c)section 27

Judgments citing Anurag Radhesham Attal v. ITO

Sunita Ashok Bhaiya, Nagpur vs. Deputy Commissioner of Income Tax, Circel-5, Nagpur

In the result, appeal filed by the assessee for the A

ITA 43/NAG/2023[2013-14]Status: DisposedITAT Nagpur29 May 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

…ssessee being aggrieved went in appeal before the first appellate authority. 7. The learned CIT(A) confirmed the order so passed by the Assessing Officer by relying upon the decision of the Co–ordinate Bench of the Tribunal in Anurag Radhesham Attal v/s ITO, 158 ITD 867 (Pun.), wherein it has been held that the activities of handling, storage and transportation should be Sunita Ashok Bhaiya ITA no.40/Nag./2023 carried out by the assessee as a composite activity and in an integrated manner and profit earned thereof shall be eligible for deduction under section 80IB(11A) in the prescribed quantum. The learned CIT…

Sunita Ashok Bhaiya, Nagpur vs. Deputy Commissioner of Income Tax, Circle-5, Nagpur

In the result, appeal filed by the assessee for the A

ITA 42/NAG/2023[2012-13]Status: DisposedITAT Nagpur29 May 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

…ssessee being aggrieved went in appeal before the first appellate authority. 7. The learned CIT(A) confirmed the order so passed by the Assessing Officer by relying upon the decision of the Co–ordinate Bench of the Tribunal in Anurag Radhesham Attal v/s ITO, 158 ITD 867 (Pun.), wherein it has been held that the activities of handling, storage and transportation should be Sunita Ashok Bhaiya ITA no.40/Nag./2023 carried out by the assessee as a composite activity and in an integrated manner and profit earned thereof shall be eligible for deduction under section 80IB(11A) in the prescribed quantum. The learned CIT…

Sunita Ashok Bhaiya, Nagpur vs. Deputy Commissioner of Income Tax, Circle-5, Nagpur

In the result, appeal filed by the assessee for the A

ITA 41/NAG/2023[2011-12]Status: DisposedITAT Nagpur29 May 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

…ssessee being aggrieved went in appeal before the first appellate authority. 7. The learned CIT(A) confirmed the order so passed by the Assessing Officer by relying upon the decision of the Co–ordinate Bench of the Tribunal in Anurag Radhesham Attal v/s ITO, 158 ITD 867 (Pun.), wherein it has been held that the activities of handling, storage and transportation should be Sunita Ashok Bhaiya ITA no.40/Nag./2023 carried out by the assessee as a composite activity and in an integrated manner and profit earned thereof shall be eligible for deduction under section 80IB(11A) in the prescribed quantum. The learned CIT…

Sunita Ashok Bhaiya, Nagpur vs. Deputy Commissioner of Income Tax, Circle-5, Nagpur

In the result, appeal filed by the assessee for the A

ITA 40/NAG/2023[2010-11]Status: DisposedITAT Nagpur29 May 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

…ssessee being aggrieved went in appeal before the first appellate authority. 7. The learned CIT(A) confirmed the order so passed by the Assessing Officer by relying upon the decision of the Co–ordinate Bench of the Tribunal in Anurag Radhesham Attal v/s ITO, 158 ITD 867 (Pun.), wherein it has been held that the activities of handling, storage and transportation should be Sunita Ashok Bhaiya ITA no.40/Nag./2023 carried out by the assessee as a composite activity and in an integrated manner and profit earned thereof shall be eligible for deduction under section 80IB(11A) in the prescribed quantum. The learned CIT…

Khalid Nadeem Allarakha, Nagpur vs. I.T.O. Ward 3(4), Nagpur

In the result, appeal is partly allowed

ITA 9/NAG/2016[2009-10]Status: DisposedITAT Nagpur27 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Manoj MoryaniFor Respondent: Shri A.R. Ninawe
Section 143(1)Section 143(2)Section 143(3)Section 40Section 40A(3)Section 43A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI P.K. BANSAL, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA no. 9/Nag./2016 (Assessment Year : 2009–10) Shri Khalid Nadeem Allarakha Shop no.31, Kisan Alu Co. …………… Appellant Kalamna Market, Kalmana Nagpur 440 008 PAN ABHPA7108H v/s Income Tax Officer ..…….………. Respondent Ward–3(4), Nagpur Assessee by : Shri Manoj Moryani Revenue by : Shri A.R. Ninawe Date of Hearing – 22.06.2017 Date of Order – 27.06.2017 O R D E R PER AMARJIT SINGH, J.M. The assessee has filed the present appeal against the impugned order dated 15th Mar…

Anurag Radhesham Attal v. ITO (158 ITD 867) — Cited in 5 Judgments | BharatTax