CIT-4, Ahmedabad v. Sambhav Media Ltd.

32 Taxmann.com 371High Court2013#20477 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 271(1)(c)Section 274 Section 275 Section 275A Section 36(1)(vii)Section 36(2)Section 57

Judgments citing CIT-4, Ahmedabad v. Sambhav Media Ltd.

Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore vs. Santosh Shivaji Lad, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 1522/BANG/2024[2013-14]Status: DisposedITAT Bangalore14 Jul 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)

Section 271(1)(c)Section 274Section 36(1)(vii)Section 36(2)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2013-14 The Dy. Commissioner of Income Tax, Vs. Sri Santosh Shivaji Lad, Circle - 6(1)(1), No.520, Amruth Nivas, 7th Main, 13th Cross, Bengaluru RMV 2nd Stage, Dollars Colony, Bengaluru – 560 094. . PAN – ABJPL 0839 Q APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Murali Mohan M, CIT (DR) Date of hearing : 26.06.2025 Date of Pronouncement : 10.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal fil…

Srk Dev Build Pvt Ltd., Indore vs. DCIT/ACIT 5(1), Indore

Appeal is allowed

ITA 471/IND/2023[2016-17]Status: DisposedITAT Indore20 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

Section 143(3)Section 271(1)(c)Section 274Section 32Section 32(1)Section 37Section 37(1)Section 40

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2016-17 SRK Dev Build Pvt. Ltd, DCIT/ACIT-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAQCS3387P Assessee by Shri Pranay Goyal & S.N. Goyal, CAs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 20.06.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 02.11.2023 passed by learned Comm…

The DCIT, Circle-2(1)(1), Ahmedabad vs. M/S. Ecs Environment Pvt. Ltd, Ahmedabad

In the result, the appeal of the Revenue is hereby dismissed

ITA 1690/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad07 Dec 2022AY 2015-16

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1690/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 D.C.I.T., M/S. Ecs Environment Pvt. Ltd., Circle-2(1)(1), Vs. 11-12, Ecs House, Ahmedabad. Garden View, Opp. Auda Garden, Opp. D.G. Highway, Ahmedabad.

For Appellant: Shri Sunil Maloo, A.RFor Respondent: Shri V.K. Mangla, JCIT, D.R

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

…lf, will not amount to furnishing inaccurate particulars regarding the income of the assessee. Such claim made in the Return cannot amount to the inaccurate particulars.” The Honourble Gujarat High Court in the case of CIT-4, Ahmedabad Vs. Sambhav Media Ltd. [32 Taxmann.com 371], has also held that merely because a claim was not accepted or was not acceptable to the revenue by itself could not attract penalty u/s.271(1)(c). In view of the above, the penalty levied by the Assessing Officer cannot be sustained and therefore same is cancelled. 6. Being aggrieved by the order of the learned CIT(A) the Revenue is in…

The ACIT, Cicle-3, Vadodara vs. M/S. Fine Line Circuits Company, Vadodara

In the result, the appeal of the revenue is dismissed

ITA 1742/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad18 Sept 2017AY 2003-04

For Appellant: Shri Nirmit Mehta, A.RFor Respondent: Shri Roopchand, Sr. D.R

Section 10ASection 10BSection 143(2)Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri S. S. Godara, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2003-04 The Dy. Commissioner M/s. Fine Line Circuits of Income-tax, Company, Plot No. E-8, Circle 1(3), Vadodara Vs GIDC, Manjusar, Savli, (Appellant) Dist: Vadodara-391770 PAN:AAAFF6253A (Respondent) Revenue by: Shri Roopchand, Sr. D.R. Assessee by: Shri Nirmit Mehta, A.R. Date of hearing : 29-08-2017 Date of pronouncement : 18-09-2017 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This Revenue’s appeal for A.Y. 2003-04, arises from order…