Balbir Singh (2008) 304 ITR 125/(2007) 164 Taxman 65 (Punj. & Har.) (b) National Taxtiles v. CIT

114 Taxmann 203High Court2001#5340 most cited

What is Balbir Singh (2008) 304 ITR 125/(2007) 164 Taxman 65 (Punj. & Har.) (b) National Taxtiles v. CIT authority for?

An order imposing penalty under section 271(1)(c) cannot be sustained if the Assessing Officer does not make a specific finding that the assessee furnished inaccurate particulars of income or concealed income. The penalty is not leviable in cases of mere disallowance or a bonafide claim.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Balbir Singh · section 271(1)(c) · penalty · inaccurate particulars of income · concealment of income · Assessing Officer finding · bonafide claim · disallowance

Also reported as

249 ITR 124

Issues it is cited on

unexplained cash creditsection 68section 143section 14companysection 143(3)total incomedocument

Judgments citing Balbir Singh (2008) 304 ITR 125/(2007) 164 Taxman 65 (Punj. & Har.) (b) National Taxtiles v. CIT

Dy Commissioner of Income Tax, Karad Satara vs. The Karad Janata Sahakari Bank Ltd, Karad Satara

In the result, the appeal of the Revenue is dismissed

ITA 919/PUN/2023[2008-09]Status: DisposedITAT Pune24 Apr 2024AY 2008-09

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 271(1)Section 271(1)(c)Section 36Section 36(1)(viia)

…bject addition to the returned income. In the absence of this finding, the order of penalty cannot be sustained in the eyes of law as held by the following catena of decisions :- i) CIT Vs. Balbir Singh (2008) 304 ITR 125. ii) National Textiles Vs. CIT (2001) 249 ITR 124. iii) Nainu Mal Het Chand Vs. CIT (2007) 294 ITR 185. iv) CIT Vs. Super Metal Re-Rollers Pvt. Ltd. (2004) 265 ITR 82. v) Diwas Enterprise Vs. CIT (2000) 246 ITR 571 Delhi. vi) CIT Vs. Shivnarayan Jamnalal & Co., (1998) 232 ITR 311. vii) CIT Vs. T. Abdul Majeed (1998) 232 ITR 50. 10. Therefore, we do not find any fallacy and illegality in the orde…

Ruchit Dineshbhai Doshi, Surat vs. Income Tax Officer Ward - 2(2)(1), Surat

In the result, grounds of appeal raised by the assessee are allowed

ITA 216/SRT/2023[2013-14]Status: DisposedITAT Surat25 Jul 2023AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla Bo, Surat. Surat-395007 (Gujarat) Pan No. Afxpd 4008 F Appellant/ Assessee Respondent/ Revenue

Section 148Section 254(1)Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla BO, Surat. Surat-395007 (Gujarat) PAN No. AFXPD 4008 F Appellant/ assessee Respondent/ revenue Assessee represented by Shri Mehul Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 28/03/2023 Date of hearing 31/05/2023 Date of pronouncement 25/07/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appe…

Mumtaz Dilawar Gani, Bharuch vs. The ITO, Ward-1, Bharuch

Appeal is allowed

ITA 1443/AHD/2017[2012-13]Status: DisposedITAT Surat23 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं/.ITA Nos.1442 & 1443/AHD/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.PAN/GIR No.: ADCPG 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent by : Shri Vinod…

Mumtaz Dilawar Gani, Bharuch vs. The ITO, Ward-1, Bharuch

Appeal is allowed

ITA 1442/AHD/2017[2011-12]Status: DisposedITAT Surat23 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं/.ITA Nos.1442 & 1443/AHD/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.PAN/GIR No.: ADCPG 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent by : Shri Vinod…

Income-Tax Officer, Ward - 1, Satara vs. Karad Janata Sahakari Bank Ltd, Satara

In the result, the appeal filed by the Revenue stands dismissed

ITA 2600/PUN/2017[2009-10]Status: DisposedITAT Pune18 Jan 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2600/Pun/2017 िनधा"रण वष" / Assessment Year: 2009-10 Ito, Ward- 1, Vs. Karad Janata Sahakari Bank Satara. Ltd., A/P. 100/101, Shivaji Nagar, Karad, Tal. Karad, Dist. Satara-415110. Pan : Aaaat7863R Appellant Respondent Revenue By : Shri M. G. Jasnani Assessee By Smt. Deepa Khare : Date Of Hearing : 18.01.2022 Date Of Pronouncement : 18.01.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 4, Pune [‘Cit(A)’ For Short] Dated 08.05.2017 For The Assessment Year 2009-10. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. C I T (A) Has Erred In Deleting The Penalty Of Rs. 59,00,884/- Levied U/S. 271(1)(C) Of The Act Holding That The Ao Was Not Able To Prove That Is A Fit Case For Imposition Of Penalty Either Under The Main Part Of Section U/S. 271(1)(C) Or Under The Deeming Provisions Of Explanation 1 To Section 271(1)(C) Of The Act.

For Respondent: Shri M. G. Jasnani
Section 143(3)Section 14ASection 271(1)(c)Section 3Section 36(1)(viia)

…bject addition to the returned income. In the absence of this finding, the order of penalty cannot be sustained in the eyes of law as held by the following catena of decisions :- i) CIT Vs. Balbir Singh (2008) 304 ITR 125. ii) National Textiles Vs. CIT (2001) 249 ITR 124. iii) Nainu Mal Het Chand Vs. CIT (2007) 294 ITR 185. iv) CIT Vs. Super Metal Re-Rollers Pvt. Ltd. (2004) 265 ITR 82. v) Diwas Enterprise Vs. CIT (2000) 246 ITR 571 Delhi. vi) CIT Vs. Shivnarayan Jamnalal & Co., (1998) 232 ITR 311. vii) CIT Vs. T. Abdul Majeed (1998) 232 ITR 50. 10. Therefore, we do not find any fallacy and illegality in the orde…

Bafna Jangada Constructions, Pune vs. Income-Tax Officer

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

ITA 452/PUN/2016[2007-08]Status: DisposedITAT Pune29 Jan 2021AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm

For Appellant: Shri S.N. PuranikFor Respondent: Shri Sudhendu Das
Section 143(3)Section 271(1)(c)Section 273BSection 80I

…ticulars of income. In the absence of this finding by the AO, the order of penalty cannot be sustained in the eyes of law and reliance can be placed on the following decisions : i) CIT Vs. Balbir Singh (2008) 304 ITR 125. ii) National Textiles Vs. CIT (2001) 249 ITR 124 iii) Nainu Mal Het Chand Vs. CIT (2007) 294 ITR 185. iv) CIT Vs. Super Metal Re-Rollers Pvt. Ltd. (2004) 265 ITR 82. v) Diwas Enterprise Vs. CIT (2000) 246 ITR 571 Delhi. vi) CIT Vs. Shivnarayan Jamnalal & Co., (1998) 232 ITR 311 vii) CIT Vs. T. Abdul Majeed (1998) 232 ITR 50. 11. On perusal of the assessment order, it would clearly suggests that…

Shri Bhanuprasad D. Trivedi (HUF), Ahmedabad vs. The DCIT, Cent. Circle-1(3), Ahmedabad

In the result the appeal of the assessee is allowed

ITA 501/AHD/2017[2005-06]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2005-06
For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri L.P. Jain, Sr.DR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE, SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 501/AHD/2017 "नधा"रण वष"/Asstt. Year: 2005-2006 Shri Bhanuprasad D. Trivedi (HUF), D.C.I.T, A/802, Bageshree Apartment, Vs. Central Circle 1(3), Opp. Fun Republic, Ahmedabad. Satellite Road, Ahmedabad-380015 PAN: AABHT4038G (Applicant) (Respondent) Assessee by : Ms. Urvashi Shodhan, A.R Revenue by : Shri L.P. Jain, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 08/08/2019 घोषणा क" तार"ख /Date of Pronouncement: 16/10/2…

Gujarat Incatel Telecommunication Ltd., Baroda vs. The Income Tax Officer, Ward-1(3), Baroda

In the result, the appeal of the assessee is dismissed

ITA 1216/AHD/2012[1994-95]Status: DisposedITAT Ahmedabad11 Sept 2019AY 1994-95

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 1216/Ahd/2012 ("नधा"रण वष" / Assessment Year : 1994-95)

For Appellant: Shri Mehul K. Patel, A.R
Section 271Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1216/Ahd/2012 ("नधा"रण वष" / Assessment Year : 1994-95) Gujarat Incatel Income Tax Officer बनाम/ Telecommunication Ltd. Ward – 1(3), Baroda Vs. 3rd Floor, Panorama, R. C. Dutta Road, Baroda "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG7700L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul K. Patel, A.R. ""यथ" क" ओर से / Shri Virender Singh, Sr.D.R. R…

Rbz Jewellers Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

Appeal is disposed off

ITA 3402/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri S. K. Dev, Sr. D.R
Section 133ASection 143(1)Section 143(3)Section 147Section 271(1)(c)Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1273/Ahd/2014 & I.T.A. No. 3402/Ahd/2016 (Assessment Year : 2010-11) R.B.Z. Jewellers Pvt. Ltd., Vs. ACIT, Circle – 5, 1st Floor, Rembrandt, & Opp. Associated Petrol Pump, DCIT, Circle – 3(1)(2), C.G. Road, Ahmedabad. Ahmedabad-380 006 [PAN No. AADCR 9484 R] (Appellant) .. (Respondent) Shri Vartik Chokshi, A.R. Appellant by : Respondent by : Shri S. K. Dev, Sr. D.R. Date of Hearing 18.07.2019 Date of Pronouncement 30.07.2019 O R D E R PER Ms. MADHUMITA ROY…

Rbz Jewellers Pvt. Ltd., Ahmedabad vs. The ACIT, Circle-5, Ahmedabad

Appeal is disposed off

ITA 1273/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri S. K. Dev, Sr. D.R
Section 133ASection 143(1)Section 143(3)Section 147Section 271(1)(c)Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1273/Ahd/2014 & I.T.A. No. 3402/Ahd/2016 (Assessment Year : 2010-11) R.B.Z. Jewellers Pvt. Ltd., Vs. ACIT, Circle – 5, 1st Floor, Rembrandt, & Opp. Associated Petrol Pump, DCIT, Circle – 3(1)(2), C.G. Road, Ahmedabad. Ahmedabad-380 006 [PAN No. AADCR 9484 R] (Appellant) .. (Respondent) Shri Vartik Chokshi, A.R. Appellant by : Respondent by : Shri S. K. Dev, Sr. D.R. Date of Hearing 18.07.2019 Date of Pronouncement 30.07.2019 O R D E R PER Ms. MADHUMITA ROY…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/502/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.502/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/503/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.503/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/504/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.504/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME-TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income-Tax vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/506/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.506/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/500/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.500/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/501/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.501/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/505/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.505/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

Shri Tushar Hasmukhbhai Soni, Petlad vs. The Income Tax Officer, Ward -1, Anand

In the result, the appeal of the assessee is allowed

ITA 2045/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2005-06
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 133ASection 143(3)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2005-06 Shri Tushar Hasmukhbhai The ITO, Soni, Prop. Sainath Ward-1, Jewellers, Chpwad, Vs Anand Kansara Bazar, (Respondent) Petlad-388001 PAN: AZTPS6277K (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Sunil Talati, A.R. Date of hearing : 12-03-2018 Date of pronouncement : 27-04-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2005-06, arises from order of the CIT(A)- 4, Vadodara dat…

The Commissioner of Income Tax (Central) vs. M/s Hyderabad Security and Off Set Printers Ltd

ITTA/500/2017HC Telangana07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

M/S. Bon Sales (P) Ltd., New Delhi vs. ITO, New Delhi

In the result we reverse the decision of ld CIT(A) in confirming the penalty u/s 271(1)(c) of the Act of Rs

ITA 2318/DEL/2012[1996-97]Status: DisposedITAT Delhi20 Feb 2017AY 1996-97

Bench: Shri Kuldip Singh & Shri Prashant Maharishibon Sales (P) Ltd, Ito, M-10A, Jangpura Extension, Ward-3(1), Vs. New Delhi New Delhi Pan:Aaacb2226L (Appellant) (Respondent)

For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Sh. SK Jain, Sr DR
Section 136Section 143(3)Section 271Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Bon Sales (P) Ltd, ITO, M-10A, Jangpura Extension, Ward-3(1), Vs. New Delhi New Delhi PAN:AAACB2226L (Appellant) (Respondent) Assessee by : Sh. Salil Agarwal, Adv Sh. Shailesh Gupta, Adv Revenue by: Sh. SK Jain, Sr DR Date of Hearing 09/01/2017 Date of pronouncement 20/02/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), VI, New Delhi dated 30.03.2012 for the Assessment Year 1996-97 wherein levie…