BSEL Infrastructure Reality Ltd. v. ACIT

22 Taxmann.com 155Reported decision2012#23686 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 352,032 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115JBSection 115JCSection 143(3)Section 263Section 271(1)(c)

Judgments citing BSEL Infrastructure Reality Ltd. v. ACIT

Deputy Commissioner of Income Tax, Vadodara vs. Gujarat State Electricity Corporation Limited, Vadodara

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1289/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2011-12 Deputy Gujarat State Electricity Commissioner of Corporation Ltd., Income Tax, Vs Sardar Patel Vidyut Circle-1(1)(1), Bhavan, Race Course, Vadodara Circle Alkapuri, Baroda, Gujarat-390007 (Appellant) PAN: AAACG6864F (Respondent) Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Assessee Represented: Shri M.J. Shah, Advocate Date of hearing : 08-01-2025 Date of pronouncement : 07-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDIC…

DCIT, New Delhi vs. M/S Nalwa Steel & Power Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3078/DEL/2013[2006-07]Status: DisposedITAT Delhi09 Aug 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri Anadi N. Mishraa.Y. : 2006-07 Dcit, Circle 13(1), M/S Nalwa Steel & Power New Delhi Vs. Limited, Room No. 406, Cr Building, 28, Najafgarh Road, Ip Estate, New Delhi New Delhi

For Appellant: Sh. V.K. Tulsiyan, CAFor Respondent: Sh. UC Dubey, Sr. DR
Section 115JSection 143Section 143(3)Section 271Section 271(1)Section 274Section 32(1)(iia)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADI N. MISHRA, ACCOUNTANT MEMBER A.Y. : 2006-07 DCIT, CIRCLE 13(1), M/S NALWA STEEL & POWER NEW DELHI VS. LIMITED, ROOM NO. 406, CR BUILDING, 28, NAJAFGARH ROAD, IP ESTATE, NEW DELHI NEW DELHI (AABCN3209L) (APPELLANT) (RESPONDENT) Department by : Sh. UC Dubey, Sr. DR Assessee by : Sh. V.K. Tulsiyan, CA Date of Hearing : 02-08-2016 Date of Order : 09-08-2016 ORDER PER H.S. SIDHU : JM The Revenue has filed the present appeal against the impugned order dated 22/2/2013 passed by the Ld. Commissio…

Jaydev Mukund Mody, Mumbai vs. ITO 5(2)(3), Mumbai

In the result, appeal of assessee is allowed

ITA 2678/MUM/2013[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील सं/.Ita No.2678/Mum/2013,"नधा"रण वष"/Assessment Year-2009-10 Jaydev Mukund Mody, Ito-5(2)(3), Barry Villa, 2Nd Tejpal Road, Mumbai. Krishna Sanghi Path, Gamdevi, Vs Mumbai-400007. Pan:Aejpm7431F (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Yogesh Thar (AR)For Respondent: Shri Prakash Pathade (DR)
Section 271(1)Section 274Section 96C

…, the Hon’ble Apex Court in CIT vs. Reliance Petroproducts (P.) Ltd. (2010) 322 ITR 158 held that mere disallowance of claim would not automatically attract the penalty. The co-ordinate Bench of this Tribunal in BSEL Infrastructure Realty Ltd. vs. ACIT (2012) 22 Taxmann.com 155 (Mum) held as under: “The judgment of Hon'ble Supreme Court in the case of Reliance Petroproducts (P.) Ltd. (supra) squarely applies in the appellant's case, wherein their lordships after considering the judgment of Dharmendra Textiles Processors (supra) has observed and held as under:- "A glance at the provisions of section 271(1)(c) of t…

BSEL Infrastructure Reality Ltd. v. ACIT (22 Taxmann.com 155) — Cited in 3 Judgments | BharatTax