CIT, Chennai-IV v. Gem Granites (Karnataka)

42 Taxmann.com 493High Court2014#6098 most cited

What is CIT, Chennai-IV v. Gem Granites (Karnataka) authority for?

When penalty proceedings are initiated, the onus shifts to the Revenue to prove that the assessee concealed income or furnished inaccurate particulars. The Revenue must demonstrate that the assessee offered an explanation for alleged concealment or inaccurate particulars.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Gem Granites (Karnataka) · Section 271(1)(c) · penalty proceedings · onus of proof · concealment of income · furnishing inaccurate particulars · Explanation to Section 271(1)

Sections most often in play

Section 143(3)Section 14ASection 271(1)(c)Section 274Section 54F

Issues it is cited on

section 54fnon-application of mindfurnishing inaccurate particulars of incomesection 54penalty under section 271(1)(c)section 274agricultural incomefurnishing inaccurate particularsconcealment of incomelong term capital gainslevy of penaltysection 271

Judgments citing CIT, Chennai-IV v. Gem Granites (Karnataka)

Dialnet Communications Ltd., New Delhi vs. ITO Ward - 7(3), New Delhi

In the result the appeal of the assessee is allowed

ITA 7885/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2015-16 Dial Net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. Pan: Aabcd 5472 D Appellant Respondent

Section 271(1)Section 271(1)(c)Section 274

…an 324]. The decision of the Hon'ble Supreme Court in the case of Mak Data (P) Ltd., was taken note of by the Division Bench of this Court, to which, one of us (TSSJ) was a party, in the case of CIT, Chennai-IV Vs. Gem Granites (Karnataka) [reported in (2014) 42 Taxmann.com 493] and the aspect as to how onus/burden of proof shifts from the assessee to the Revenue when penalty proceedings are initiated, is held in thefollowing terms : “11. In a recent decision of the Hon'ble Supreme Court in Civil Appeal No.9772 of 2013, dated 30.10.2013 (Mak Data P. Ltd., vs. Commissioner of Income Tax-II), the Hon'ble Supreme Co…

R V R Nagesh Legal Heir of Late Vengattarayalu Rajan, Kanchipuram vs. Income Tax Officer, Non Corp Ward - 22(4), Tambaram

ITA 789/CHNY/2025[2011-12]Status: DisposedITAT Chennai20 Aug 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.789/Chny/2025

Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.789/Chny/2025 Assessment Years: 2011-12 RVR Nagesh Legal Heir of Late Vengattarayalu Rajan, No.119/2, Balakrishna Nagar, 1 Main Road, Gerugambakkam, Kanchipuram, Tamil Nadu-600 122. [PAN: AHJPR9558A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by प्रत्यर्थी की ओर से /Revenue by Income Tax Officer, Non-Corp Ward-22(4), Tambaram…

Amit Kapoor, Chennai vs. CIT, Exemptions, Chennai

ITA 1445/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं 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 No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 v. Shri Samiappagounder Dharmaraj, The Addl.CIT, 56/88, Rayapuram Extension, Range-1, 1st Street, Tirupur. Tirupur-641 601. [PAN: ADYPD 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respondent by : Shr…

Samiappagounder Dharmaraj, Tirupur vs. Addl. CIT, Range-1, Tirupur

ITA 1415/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं 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 No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 v. Shri Samiappagounder Dharmaraj, The Addl.CIT, 56/88, Rayapuram Extension, Range-1, 1st Street, Tirupur. Tirupur-641 601. [PAN: ADYPD 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respondent by : Shr…

M/S.Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…an 324]. The decision of the Hon'ble Supreme Court in the case of Mak Data (P) Ltd., was taken note of by the Division Bench of this Court, to which, one of us (TSSJ) was a party, in the case of CIT, Chennai-IV Vs. Gem Granites (Karnataka) [reported in (2014) 42 Taxmann.com 493] and the aspect as to how onus/burden of proof shifts from the assessee to the Revenue when penalty proceedings are initiated, is held in the following terms : “11. In a recent decision of the Hon'ble Supreme Court in Civil Appeal No.9772 of 2013, dated 30.10.2013 (Mak Data P. Ltd., vs. Commissioner of Income Tax-II), the Hon'ble Supreme…

M/S Enrica Enterprises Pvt Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…an 324]. The decision of the Hon'ble Supreme Court in the case of Mak Data (P) Ltd., was taken note of by the Division Bench of this Court, to which, one of us (TSSJ) was a party, in the case of CIT, Chennai-IV Vs. Gem Granites (Karnataka) [reported in (2014) 42 Taxmann.com 493] and the aspect as to how onus/burden of proof shifts from the assessee to the Revenue when penalty proceedings are initiated, is held in the following terms : “11. In a recent decision of the Hon'ble Supreme Court in Civil Appeal No.9772 of 2013, dated 30.10.2013 (Mak Data P. Ltd., vs. Commissioner of Income Tax-II), the Hon'ble Supreme…

M.Arun, Chennai vs. DCIT, CC-2(4), Chennai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

…The decision of the Hon'ble Supreme Court in the case of Mak Data (P) Ltd., was taken note of by the Division Bench of this Court, to which, one of us (TSSJ) was a party, in the case of :- 10 -: CIT, Chennai-IV Vs. Gem Granites (Karnataka) [reported in (2014) 42 Taxmann.com 493] and the aspect as to how onus/burden of proof shifts from the assessee to the Revenue when penalty proceedings are initiated, is held in thefollowing terms : “11. In a recent decision of the Hon'ble Supreme Court in Civil Appeal No.9772 of 2013, dated 30.10.2013 (Mak Data P. Ltd., vs. Commissioner of Income Tax-II), the Hon'ble Supreme Co…

D.Senthil Kumar, Chennai vs. ACIT, Coimbatore

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 271(1)(c)Section 274

…24]. The decision of the Hon'ble Supreme Court in the case of Mak Data (P) 14 Ltd., was taken note of by the Division Bench of this Court, to which, one of us (TSSJ) was a party, in the case of CIT, Chennai-IV Vs. Gem Granites (Karnataka) [reported in (2014) 42 Taxmann.com 493] and the aspect as to how onus/burden of proof shifts from the assessee to the Revenue when penalty proceedings are initiated, is held in thefollowing terms : “11. In a recent decision of the Hon'ble Supreme Court in Civil Appeal No.9772 of 2013, dated 30.10.2013 (Mak Data P. Ltd., vs. Commissioner of Income Tax-II), the Hon'ble Supreme Co…

Pvp Ventures Limited, Chennai vs. DCIT Corporate Circle 5(2), Chennai

The appeal stands partly allowed in terms of our above order

ITA 778/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (Advocate)-Ld. A.RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 139(2)Section 143(3)Section 22(1)Section 271(1)(c)Section 274Section 69A

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.778/Chny/2019 (िनधाBरणवषB / Assessment Year: 2008-09) M/s. PVP Ventures Ltd. DCIT बनाम/ 9th Floor, KRM Centre, Corporate Circle-5(2), Vs. Chetpet, Chennai – 600 031. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-3101-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)-Ld. A.R ""…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 912/CHNY/2020[2005-06]Status: DisposedITAT Chennai13 May 2022AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 911/CHNY/2020[2004-05]Status: DisposedITAT Chennai13 May 2022AY 2004-05

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 910/CHNY/2020[2003-04]Status: DisposedITAT Chennai13 May 2022AY 2003-04

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 909/CHNY/2020[2002-03]Status: DisposedITAT Chennai13 May 2022AY 2002-03

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 908/CHNY/2020[2001-02]Status: DisposedITAT Chennai13 May 2022AY 2001-02

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 907/CHNY/2020[2000-01]Status: DisposedITAT Chennai13 May 2022AY 2000-01

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 906/CHNY/2020[1999-2000]Status: DisposedITAT Chennai13 May 2022AY 1999-2000

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 905/CHNY/2020[1998-99]Status: DisposedITAT Chennai13 May 2022AY 1998-99

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

Kemia Industries Limited, Chennai vs. ITO, Chennai

The appeal stands allowed in terms of our above order

ITA 1276/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

For Appellant: Shri G. Baskar (Advocate) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 271(1)(c)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय -ी मनोज कुमार अ1वाल ,लेखा सद6 एवं माननीय -ी अिनकेश बनज:, "ाियक सद6 के सम;। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI ANIKESH BANERJEE, JM आयकरअपीलसं./ ITA No. 1276/Chny/2017 (िनधाCरणवषC / Assessment Year: 2012-13) M/s. Kemia Industries Limited Income Tax Officer बनाम/ No. Q-91, 4th Main Road, Corporate Ward -4(3), Vs. Anna Nagar, Chennai – 600 040. Chennai – 34. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCK-4607-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri G. B…

Dilipkumar Phoolchand Jain, Thane vs. ACIT Cen Cir 2, Thane

In the result, the appeal is partly allowed

ITA 5954/MUM/2014[2006-07]Status: DisposedITAT Mumbai26 Oct 2016AY 2006-07

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2006-07 Dilip Kumar Phoolchand Jain Vs. Acit Cen Cir-2 Prop M.S. Globe Enterprises, 102/108 6Th Floor, Ashar It Park Jagannath Chawl, Phanswadi R.No. 16Z, Wagle Indl Estate, Bhiwandi, Dist: Thane Thane(W)- 400604 Thane - 421302 Pan No. Aarpj1996K

For Appellant: Shri. Subodh Ratna ParkhiFor Respondent: Shri. B.S. Bisht
Section 132Section 132(4)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY(JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 Dilip Kumar Phoolchand Jain Vs. ACIT Cen Cir-2 Prop M.S. Globe Enterprises, 102/108 6th Floor, Ashar IT Park Jagannath Chawl, Phanswadi R.No. 16z, Wagle Indl Estate, Bhiwandi, Dist: Thane Thane(W)- 400604 Thane - 421302 PAN No. AARPJ1996K (Appellant) (Respondent) Appellant by : Shri. Subodh Ratna Parkhi Respondent By : Shri. B.S. Bisht Date of Hearing : 04/08/2016 Date of pronouncement : 26 /10/2016 ORDER PER N.K. PRADHAN, A.M. This is an…

CIT, Chennai-IV v. Gem Granites (Karnataka) (42 Taxmann.com 493) — Cited in 19 Judgments | BharatTax