CIT v. B.B. Singhal

198 Taxmann 158High Court2011#12356 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

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Issues it is cited on

section 271(1b)satisfaction for initiation of penaltyspeculation lossbona fide mistakesection 73section 43(5)speculative transactiondeletion of penaltysection 35dpenalty proceedings initiatedstatement under section 132(4)non application of mind

Judgments citing CIT v. B.B. Singhal

A2Z Infra Engineering Limited, Gurgaon vs. DCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 943/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

Infra Engineers Ltd., Gurgaon vs. DCIT, CC-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

A2Z Infra Engineering Limited, Gurgaon vs. DCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 941/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

A2Z Infra Engineering Limited, Gurgaon vs. CCIT- Central Circle-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 940/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Mar 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

A2Z Infra Engineering Limited, Gurgaon vs. DCIT CC-2, Faridabad

In the result, the appeal of the assessee is allowed

ITA 939/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Mar 2023AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

DCIT-Central Circle-2, Faridabad vs. A2Z Infra Engineers Ltd., Gurgaon

In the result, the appeal of the assessee is allowed

ITA 812/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

DCIT CC-2, Faridabad vs. A2Z Maintenance and Engineering Services Ltd., Gurgaon

In the result, the appeal of the assessee is allowed

ITA 811/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

A2Z Maintenance & Engineering Services Ltd., Gurgaon vs. DCIT, Central Circle-II, Faridabad

In the result, the appeal of the assessee is allowed

ITA 2631/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Mar 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.As No.2631/DEL/2018 Assessment Years 2008-09 M/s. A2Z Maintenance & v. DCIT, Engineering Services Limited, Central Circle-II, B-404, Central Park, Faridabad. Sector-42, Gurgaon TAN/PAN: AAECA1203A (Appellant) (Respondent) I.T.A No.939, 940, 941, 942, 943/DEL/2019 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 A2Z Infra Engineering Limited, v. DCIT, O-116 First Floor, Shopping Mall, Central Circle-II, Arjun Marg DLF, Phase-I, Faridabad, Gurgaon.…

CIT v. B.B. Singhal (198 Taxmann 158) — Cited in 8 Judgments | BharatTax