CIT v. Amalendu Paul

145 ITR 439High Court#22580 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2015.

Judgments citing CIT v. Amalendu Paul

ACIT Cen Cir 34, Mumbai vs. Jatin J.Shah, Mumbai

In the result, all appeals of the revenue are dismissed

ITA 2725/MUM/2010[2005-06]Status: DisposedITAT Mumbai16 Dec 2015AY 2005-06
For Appellant: Ms.Vasanti B. Patel, &For Respondent: Shri Shrikant Namdeo
Section 133ASection 143(1)Section 143(3)Section 271(1)(c)

…ted as assessee's sales only subject to condition and not otherwise, In the case of appellant, the surrender was made with a request not levy penalty and the offer was not rejected by the survey team, Similar view is taken in the case of CIT vs, Amalendu Paul 145 ITR 439 (Cal) wherein it was held that cash credit included in revised return with a prayer that no penalty be levied, it was held that a conditional admission of the assessee cannot be made basis for penalty. 1.17 The appellant has also invited my attention towards the decision of Ld. CIT(A)-XXII, Mumbai in ITA No. CIT(A)XXII/IT- 17/08-09 dated 26.12.20…

ACIT Cen Cir 34, Mumbai vs. Jay Fab, Mumbai

In the result, all appeals of the revenue are dismissed

ITA 2724/MUM/2010[2003-04]Status: DisposedITAT Mumbai16 Dec 2015AY 2003-04
For Appellant: Ms.Vasanti B. Patel, &For Respondent: Shri Shrikant Namdeo
Section 133ASection 143(1)Section 143(3)Section 271(1)(c)

…ted as assessee's sales only subject to condition and not otherwise, In the case of appellant, the surrender was made with a request not levy penalty and the offer was not rejected by the survey team, Similar view is taken in the case of CIT vs, Amalendu Paul 145 ITR 439 (Cal) wherein it was held that cash credit included in revised return with a prayer that no penalty be levied, it was held that a conditional admission of the assessee cannot be made basis for penalty. 1.17 The appellant has also invited my attention towards the decision of Ld. CIT(A)-XXII, Mumbai in ITA No. CIT(A)XXII/IT- 17/08-09 dated 26.12.20…

ACIT CC 34, Mumbai vs. Jay Fab, Mumbai

In the result, all appeals of the revenue are dismissed

ITA 3104/MUM/2009[2005-06]Status: DisposedITAT Mumbai16 Dec 2015AY 2005-06
For Appellant: Ms.Vasanti B. Patel, &For Respondent: Shri Shrikant Namdeo
Section 133ASection 143(1)Section 143(3)Section 271(1)(c)

…ted as assessee's sales only subject to condition and not otherwise, In the case of appellant, the surrender was made with a request not levy penalty and the offer was not rejected by the survey team, Similar view is taken in the case of CIT vs, Amalendu Paul 145 ITR 439 (Cal) wherein it was held that cash credit included in revised return with a prayer that no penalty be levied, it was held that a conditional admission of the assessee cannot be made basis for penalty. 1.17 The appellant has also invited my attention towards the decision of Ld. CIT(A)-XXII, Mumbai in ITA No. CIT(A)XXII/IT- 17/08-09 dated 26.12.20…