CIT-2 Lucknow v. U.P State Bridge Corporation Ltd. (SLP) (Civil)

97 Taxmann.com 279Supreme Court of India2018#9964 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 154 Section 80IB Section 80IB(10)Section 147 Section 148

Issues it is cited on

levy of penalty section 271(1)(c)section 143(3)nfac total income document

Judgments citing CIT-2 Lucknow v. U.P State Bridge Corporation Ltd. (SLP) (Civil)

HITESH JAYANTILAL MODI (HUF),MUMBAI vs. INCOME TAX OFFICER- WARD 32(1)(5), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3285/MUM/2024[2009-10]Status: DisposedITAT Mumbai18 Feb 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2009-10 Hitesh Jayantilal Modi (Huf) Income-Tax Officer- Ward 32(1)(5), B-302, Mahvideh, Near Municipal Kautilya Bhavan, Vs. Garden, Chandavarkar Road, Mumbai. Borivali West, Mumbai-400092. Pan No. Aabhh 3508 K Appellant Respondent

For Appellant: Mr. Manoj MundraFor Respondent: 09/12/2024

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2009-10 Hitesh Jayantilal Modi (HUF) Income-tax Officer- Ward 32(1)(5), B-302, Mahvideh, Near Municipal Kautilya Bhavan, Vs. Garden, Chandavarkar Road, Mumbai. Borivali West, Mumbai-400092. PAN NO. AABHH 3508 K Appellant Respondent Assessee by : Mr. Manoj Mundra : Mr. Hemanshu Joshi, Sr. DR Revenue by : 09/12/2024 Date of Hearing : 18/02/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee…

N R CONSTRUCTIONS,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

In the result, appeal of the assessee is allowed

ITA 18/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam05 Sept 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No. 18/Viz/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions V. Acit – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [Pan : Aabfn7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented By : Ms. Keerthana, Ar र्जसय्पयतय्यिध/ Department Represented By : Dr. Aparna Villuri, Sr.Ar सु्व्ईसम्पहो्ेय्यतयि/ Date Of Conclusion Of Hearing : 12.08.2024 घोषण्य्त्र्ख/Date Of Pronouncement : 05.09.2024 आदेश/O R D E R Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Din & Order No. Itba/Nfac/S/250/2023-

Section 143(1)Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्दुव्वआरएलरेडी, न्यायसदसएवंश्एसब्ल्यृष्, लेख्सदसयेसमक BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 18/VIZ/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions v. ACIT – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [PAN : AABFN7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented by : Ms. Keerthana, AR र्जसय्पयतय्यिध/ Department Represented by : Dr.…

ANSAL HOUSING LIMITED,DELHI vs. ACIT CIRCLE-1(1), DELHI

In the result, the appeals of the Assessee in ITA Nos

ITA 1157/DEL/2024[2006-07]Status: DisposedITAT Delhi19 Aug 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Ms. Bharti Sharma, AdvFor Respondent: Shri Kanv Bali, Sr. DR

Section 143(3)Section 154Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1128/DEL/2024 [A.Y. 2004-05] ITA No. 1157/DEL/2024 [A.Y. 2006-07] Ansal Housing Ltd Vs. The A.C.I.T 606, Indraprakash Building Circle –1(1) 21, Barakhamba Road New Delhi Connaught Place, New Delhi PAN – AAACA 0377 R (Applicant) (Respondent) Assessee By : Ms. Bharti Sharma, Adv Department By : Shri Kanv Bali, Sr. DR Date of Hearing : 05.08.2024 Date of Pronouncement : 19.08.2024 ORDER PER NAVEEN CHANDRA:- The above captioned two separate appeals b…

ANSAL HOUSING LIMITED,BARAKHAMBA ROAD vs. ASSISTANT COMMISSIONER INCOME TAX , CR BUILDING

In the result, the appeals of the Assessee in ITA Nos

ITA 1128/DEL/2024[2004-05]Status: DisposedITAT Delhi19 Aug 2024AY 2004-05

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Ms. Bharti Sharma, AdvFor Respondent: Shri Kanv Bali, Sr. DR

Section 143(3)Section 154Section 271(1)(c)Section 80I

SHRI. BALKRISHNA ABAJI RANE (HUF) ,MUMBAI vs. ITO 21(1)(2), MUMBAI

The appeal of the assessee is allowed

ITA 677/MUM/2020[2009-10]Status: DisposedITAT Mumbai08 Oct 2021AY 2009-10

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Shri Balkrishna Abaji Rane (Huf) Ito-21(1)(2) 5-B, Arun, 278, Mogal Lane, Vs. Aayakar Bhavan, Mahim, Mumbai – 400 016 M.K. Road, Churchgate, Mumbai – 400 020

For Appellant: NoneFor Respondent: Shri KPRR Murty, D.R

Section 143(1)Section 147Section 271Section 271(1)(c)

…ITA No.677/Mum/2020 A.Y. 2009-10 1 Shri Balkrishna Abaji Rane Vs. ITO-21(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Shri Balkrishna Abaji Rane (HUF) ITO-21(1)(2) 5-B, Arun, 278, Mogal Lane, Vs. Aayakar Bhavan, Mahim, Mumbai – 400 016 M.K. Road, Churchgate, Mumbai – 400 020 PAN No. AAAHB7531B (Assessee) (Revenue) Assessee by : None Revenue by : Shri KPRR Murty, D.R Date of Hearing : 04/10/2021 Date of pronouncement : 08/10/2021 ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is dire…

ANIL BAJARIA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 26(1), MUMBAI

The appeals of the assessee are allowed

ITA 5481/MUM/2019[2009-10]Status: DisposedITAT Mumbai05 Mar 2021AY 2009-10

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita Nos.5481, 5482 & 5635/Mum/2019 (Assessment Years: 2009-10 To 2011-12) Anil Bajaria Acit-26(1) 197/2, Gujarat Society Vs. Kautilya Bhavan, Sion (West), Bandra Kurla Complex, Mumbai – 400 022 Bandra (East), Mumbai - 400051 Pan No. Aabpb2538B (Assessee) (Revenue)

For Appellant: Ms. Shreya Doshi, A.RFor Respondent: Shri Brajendra Kumar, D.R

Section 143(3)Section 147Section 271(1)(c)

…ITA Nos.5481, 5482 & 5635/Mum/2019 A.Ys. 2009-10 to 2011-12 1 Anil Bajaria Vs. Asstt. Commissioner of Income Tax-26(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.5481, 5482 & 5635/MUM/2019 (Assessment Years: 2009-10 to 2011-12) Anil Bajaria ACIT-26(1) 197/2, Gujarat Society Vs. Kautilya Bhavan, Sion (West), Bandra Kurla Complex, Mumbai – 400 022 Bandra (East), Mumbai - 400051 PAN No. AABPB2538B (Assessee) (Revenue) Assessee by : Ms. Shreya Doshi, A.R Revenue by : Shri Brajendra Kumar, D.R Date of…

DCIT, CIRCLE - 1, THANE vs. M/S ASHIDA ELECTRONICS PVT. LTD, THANE

ITA 2769/MUM/2019[2008-09]Status: DisposedITAT Mumbai27 Oct 2020AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Sooddy. Commissioner Of Income M/S Ashida Electronics Pvt. Ltd. Tax, Circle-1, Thane, Ashida House, Plot No.A-308, 6Th Floor, Ashar It Park, Road No.21, Wagle Estate, Vs. B Wing, Wagle Industrial Estate, Thane West-400604 Thane-400604

For Appellant: Shri Michael Jerald, D.RFor Respondent: Shri Subodh Ratnaparkhi, A.R

Section 133ASection 147Section 148Section 271Section 271(1)(c)

…ITA No.2769/Mum/2019 A.Y. 2008-09 1 Dy.CIT Vs. M/s Ashida Electronics Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member Dy. Commissioner of Income M/s Ashida Electronics Pvt. Ltd. Tax, Circle-1, Thane, Ashida House, Plot No.A-308, 6th Floor, Ashar IT Park, Road No.21, Wagle Estate, Vs. B Wing, Wagle Industrial Estate, Thane West-400604 Thane-400604 PAN – AABCA5020G (Appellant) (Respondent) Appellant by: Shri Michael Jerald, D.R Respondent by: Shri Subodh Ratnaparkhi, A.R Date of Hearing: 26.10.2020 Date of Prono…

ITO WARD 1 (4), THANE vs. M/S LOTUS DYES AND CHEMICALS, THANE

The appeal of the revenue is dismissed

ITA 1298/MUM/2019[2009-10]Status: DisposedITAT Mumbai26 Oct 2020AY 2009-10

Bench: Shri Rajesh Kumar & Shri Ravish Soodita Nos.1298 & 1299/Mum/2019 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Shri Michael Jerald, D.RFor Respondent: None

Section 133(6)Section 143(1)Section 147Section 271(1)(c)

…ITA Nos.1298 & 1299/Mum/2019 A.Ys. 2009-10 & 2010-11 1 Income Tax Officer, Ward 1(4) Vs. M/s Lotus Dyes And Chemicals IN THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.1298 & 1299/Mum/2019 (Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Ward 1(4) M/s Lotus Dyes and Chemicals Room No. 11, 6th Floor, Shop No.03, Thane Satyam CHS Ltd, Vs. B-Wing, Wagle Industrial Estate, Panchpakhadi, Near Natraj Society Thane West- 400604 G Building, Thane (W) 400602, PAN – AACFL5761B (Appellant) (Respondent) Appellant…

PARESH BHAVANJI VORA,MUMBAI vs. DCIT, C.C.-7(4), MUMBAI

ITA 5069/MUM/2019[2010-11]Status: DisposedITAT Mumbai06 Oct 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Ravish Soodmr. Paresh Bhavanji Vora Deputy Commissioner Of 503, Maharaja Apartment, Income Tax, Central Circle-7(4), Room No. 659, 6Th Floor, S.V. Road, Malad (W), Vs. Mumbai – 400 064 Aayakar Bhavan, M.K. Road, Mumbai – 400 020 Pan – Aaapv3819J (Appellant) (Respondent)

For Appellant: Shri Rahul Hakani, A.RFor Respondent: Shri Uodal Raj Singh, D.R

Section 133(6)Section 143(3)Section 147Section 271(1)Section 271(1)(c)

…ITA No.5069/Mum/2019 A.Y. 2010-11 1 Mr. Paresh Bhavanji Vora Vs. DCIT, Central Circle-7(4) IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member and Shri Ravish Sood, Judicial Member Mr. Paresh Bhavanji Vora Deputy Commissioner of 503, Maharaja Apartment, Income Tax, Central Circle-7(4), Room No. 659, 6th Floor, S.V. Road, Malad (W), Vs. Mumbai – 400 064 Aayakar Bhavan, M.K. Road, Mumbai – 400 020 PAN – AAAPV3819J (Appellant) (Respondent) Appellant by: Shri Rahul Hakani, A.R Respondent by: Shri Uodal Raj Singh, D.R Date of Hearing: 05.10.2020 Date of Pronouncement…

INCOME TAX OFFICER WARD 1(5), THANE vs. SHRI HEMANT LAXMAN PANCHAL, MUMBAI

ITA 5329/MUM/2018[2011-12]Status: DisposedITAT Mumbai29 Jan 2020AY 2011-12

Bench: Shri Ravish Sood & Shri N.K. Pradhanita Nos.5329 To 5331/Mum/2018 (Assessment Years: 2009-10 To 2011-12) Income Tax Officer, Ward 1(5) Shri Hemant Laxman Panchal Room No. 14, B Wing, 6Th Floor, 626,6Th Floor, Business Part, Ashar I.T. Park, Road No. 16Z, City Of Joy Acc Cement Compound, Wagle Industrial Estate Vs. Jata Shankar Dossa Marg, Thane (West) – 400604 Mulund (W) 400080

For Appellant: Shri Ajit Pal Singh Daia, D.RFor Respondent: None

Section 133(6)Section 147Section 271Section 271(1)(c)

…Income Tax officer, Ward 1(5) Vs. Shri Hemant Laxman Panchal 1 ITA Nos. 5329 to 5331/Mum/2018 A.Ys. 2009-10 to 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member ITA Nos.5329 to 5331/Mum/2018 (Assessment Years: 2009-10 to 2011-12) Income Tax Officer, Ward 1(5) Shri Hemant Laxman Panchal Room No. 14, B Wing, 6th Floor, 626,6th Floor, Business Part, Ashar I.T. Park, Road No. 16Z, City of Joy ACC Cement Compound, Wagle Industrial Estate Vs. Jata Shankar Dossa Marg, Thane (West) – 400604 Mulund (W) 400080 PAN – AGRPP…

S4 INTERIOR,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 25(3), MUMBAI

The appeal of the assessee is allowed

ITA 4422/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Sept 2018AY 2009-10

Bench: Shri B.R.Baskaran & Shri Ravish Soodm/S S4 Interior, Assisstant Commissioner Of Income A-301E, Sumit Samarth Tax-25(3), Arcade, Tatya Tope Nagar, Pratyakshkar Bhavan, Vs. Near Railway Station, Bandra Kurla Complex, Goregaon (West), Mumbai Mumbai- 400062 Pan – Abgfs7239E Assessee Revenue Assessee By: Shri Rajiv Khandelwal, A.R Revenue By: Shri Nishant Samaiya, D.R Date Of Hearing: 24.09.2018 Date Of Pronouncement: 26.09.2018 O R D E R Per Ravish Sood, Jm The Present Appeal Filed By The Assessee For A.Y. 2009-10 Is Directed Against The Order Passed By The Cit(A)-32, Mumbai, Which In Turn Arises From The Order Passed By The A.O Under Sec. 271(1)(C) Of The Income Tax Act, 1961 (For Short ‘Act’), Dated 23.09.2015. The Assessee Assailing The Order Of The Cit(A) Has Raised Before Us The Following Grounds Of Appeal: “1. Under The Facts & In Law, The Hon'Ble Cit(A) Has Erred In Confirming The Penalty Of Rs. 430,707/- Levied Under Section 271(1)(C) Of The Income Tax Act, 1961. 1.1 The Hon’Ble Cit(A) Erred In Confirming The Penalty Without Appreciating The Submission Made By The Appellant.

For Appellant: Shri Rajiv Khandelwal, A.RFor Respondent: Shri Nishant Samaiya, D.R

Section 133(6)Section 143(3)Section 147Section 271(1)(c)

…P a g e | 1 ITA No. 4422/Mum/2017 AY 2009-10 M/s S4 Interior Vs. Asstt. Commissioner of Income Tax-25(3) IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri B.R.Baskaran, Accountant Member and Shri Ravish Sood, Judicial Member M/s S4 Interior, Assisstant Commissioner of Income A-301E, Sumit Samarth Tax-25(3), Arcade, Tatya Tope Nagar, Pratyakshkar Bhavan, Vs. Near Railway Station, Bandra Kurla Complex, Goregaon (West), Mumbai Mumbai- 400062 PAN – ABGFS7239E Assessee Revenue Assessee by: Shri Rajiv Khandelwal, A.R Revenue by: Shri Nishant Samaiya, D.R Date of Hearing: 24.09.2018 Date of Pronouncemen…