Bhowmick Raj Singh v. Joint Commissioner of Income-tax

171 Taxmann.com 575Reported decision2025#15083 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 271DSection 132Section 269SSSection 271ESection 275(1)(c)Section 143(3)Section 269TSection 133A

Issues it is cited on

section 275(1)(a)section 275(1)(c)penalty under section 271dpenalty under section 271esection 275(1)section 275section 269sssection 271dsection 271esection 269levy of penaltysection 274

Judgments citing Bhowmick Raj Singh v. Joint Commissioner of Income-tax

Mr. B. Anand Babu, Coimbatore vs. DCIT, CC-3, Coimbatore

In the result, all the penalty appeals are allowed

ITA 2087/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 132Section 132(4)Section 269SSection 271D

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2019-20 v. Mr.B. Anand Babu, The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.G. Sathyanarayana, Advocate & Mr. Shrenik Ch…

B. Anand Babu, Coimbatore vs. DCIT, CC-3, Coimbatore

ITA 2086/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Dec 2025AY 2017-18
For Appellant: Mr.A.G. SathyanarayanaFor Respondent: Ms.R. Anitha, Addl.CIT
Section 132Section 132(4)Section 269SSection 271D

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2017-18 & 2019-20 Mr.B. Anand Babu, v. The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.A.G. Sathyanarayana,…

B. Anand Babu, Coimbatore vs. DCIT, Central Circle-3, Coimbatore

In the result, all the penalty appeals are allowed

ITA 2085/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 132Section 132(4)Section 269SSection 271D

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2019-20 v. Mr.B. Anand Babu, The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.G. Sathyanarayana, Advocate & Mr. Shrenik Ch…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Jayapriya Company, Chennai

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1899/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 & Cross-Objection No.65/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 v. Jayapriya Company, No.37, Second Floor, Siva Vishnu Complex, Natesan Street, T. Nagar, Chennai-600 017. [PAN: AAHFJ 0958 M] (प्रत्यर्थी/Respondent/Cross- Objector) Mr. Bipin C.N., CIT & Ms. R. Anita, Addl…

Bhowmick Raj Singh v. Joint Commissioner of Income-tax (171 Taxmann.com 575) — Cited in 6 Judgments | BharatTax