Cargill India Pvt. Ltd. v. Dy. CIT

300 ITR 223High Court#24372 most cited
3

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

Judgments citing Cargill India Pvt. Ltd. v. Dy. CIT

DCIT Cen Cir 2(1), Mumbai vs. Dhanera Diamonds, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 6310/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Oct 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Asst. Cit-5(1)(2), Mumbai, M/S D. Navinchandra Exports Pvt. Ltd., बिधम/ Room No. 568, 5Th Floor, 210 Prasad Chambers, Opera House, Aaykar Bhavan, M.K. Road, Vs. Mumbai-400 004 Mumbai-400 020 स्थायी लेखा सं./जीआइआर सं./ Pan No. Aadcp6855C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: NoneFor Respondent: Shri V. Jenardhanan, D.R
Section 271G

…therefore, no penalty for non-furnishing of the requisite details was liable to be imposed on it under Sec. 271G. (8). The assessee further placed reliance on the judgment of the Hon’ble High Court of Delhi in the case of Cargill India Pvt. Ltd. Vs. Dy. CIT [300 ITR 223 (Del)] and the order of the ITAT , Chennai in the case of SSL –TTK Ltd. [ITA No. 544/Mds/2011- A.Y. 2006-07]. (9). Alternatively, it was submitted by the assessee that even if penalty was to be imposed in its hands, then the same was liable to be restricted to the higher figure of the sale and purchase and not on the aggregate of the same. 8. The…

Asst CIT 5(1)(2), Mumbai vs. D. Navinchandra Exports P.Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 6304/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Oct 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Asst. Cit-5(1)(2), Mumbai, M/S D. Navinchandra Exports Pvt. Ltd., बिधम/ Room No. 568, 5Th Floor, 210 Prasad Chambers, Opera House, Aaykar Bhavan, M.K. Road, Vs. Mumbai-400 004 Mumbai-400 020 स्थायी लेखा सं./जीआइआर सं./ Pan No. Aadcp6855C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: NoneFor Respondent: Shri V. Jenardhanan, D.R
Section 271G

…therefore, no penalty for non-furnishing of the requisite details was liable to be imposed on it under Sec. 271G. (8). The assessee further placed reliance on the judgment of the Hon’ble High Court of Delhi in the case of Cargill India Pvt. Ltd. Vs. Dy. CIT [300 ITR 223 (Del)] and the order of the ITAT , Chennai in the case of SSL –TTK Ltd. [ITA No. 544/Mds/2011- A.Y. 2006-07]. (9). Alternatively, it was submitted by the assessee that even if penalty was to be imposed in its hands, then the same was liable to be restricted to the higher figure of the sale and purchase and not on the aggregate of the same. 8. The…

DCIT 5(1)(1), Mumbai vs. Akshar Impex P.Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 6292/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Oct 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Asst. Cit-5(1)(2), Mumbai, M/S D. Navinchandra Exports Pvt. Ltd., बिधम/ Room No. 568, 5Th Floor, 210 Prasad Chambers, Opera House, Aaykar Bhavan, M.K. Road, Vs. Mumbai-400 004 Mumbai-400 020 स्थायी लेखा सं./जीआइआर सं./ Pan No. Aadcp6855C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: NoneFor Respondent: Shri V. Jenardhanan, D.R
Section 271G

…therefore, no penalty for non-furnishing of the requisite details was liable to be imposed on it under Sec. 271G. (8). The assessee further placed reliance on the judgment of the Hon’ble High Court of Delhi in the case of Cargill India Pvt. Ltd. Vs. Dy. CIT [300 ITR 223 (Del)] and the order of the ITAT , Chennai in the case of SSL –TTK Ltd. [ITA No. 544/Mds/2011- A.Y. 2006-07]. (9). Alternatively, it was submitted by the assessee that even if penalty was to be imposed in its hands, then the same was liable to be restricted to the higher figure of the sale and purchase and not on the aggregate of the same. 8. The…

Cargill India Pvt. Ltd. v. Dy. CIT (300 ITR 223) — Cited in 3 Judgments | BharatTax