CIT v. Chandrasekaran

66 Taxmann.com 334High Court2016#10100 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Also reported as

230 Taxmann 658

Judgments citing CIT v. Chandrasekaran

SHRI GIRISHBHAI M.PATEL,,AHMEDABAD vs. THE ACIT.,MEHSANA CIRCLE,, MEHSANA

In the result, the appeal filed by the assessee is partly allowed

ITA 337/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad06 May 2022AY 2005-06

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 337/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2005-2006 Girishbhai M. Patel, A.C.I.T., 4, Regent Park, Vs. Mehsana Circle, Vanza Co-Operative Society, Mehsana. Part-Ii, Near Judges Bungalow, Bodakdev, Ahmedabad-380015. Pan: Abypp8093M

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri S.S. Shukla, Sr. DR
Section 143(3)Section 147Section 2(22)(e)Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 337/AHD/2014 िनधा"रण वष"/Asstt. Year: 2005-2006 Girishbhai M. Patel, A.C.I.T., 4, Regent Park, Vs. Mehsana Circle, Vanza Co-operative Society, Mehsana. Part-II, Near Judges Bungalow, Bodakdev, Ahmedabad-380015. PAN: ABYPP8093M (Applicant) (Respondent) Assessee by : Shri Sakar Sharma, A.R Revenue by : Shri S.S. Shukla, Sr. DR सुनवाई की तारीख/Date of Hearing : 15/03…

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)

…of specific charge in the notice have been allowed by Hon’ble High Court of Bombay in Ventura Textiles ltd. V/s CIT (117 Taxmann.com 182); Hon’ble High Court of Karnataka in CIT V/s MWP Ltd. (41 Taxmann.com 496) as well as in Safina Hotels (P.) Ltd. V/s CIT (66 Taxmann.com 334) which has been relied upon by Ld. AR during the course of hearing. We find all these decision supports the case of the assessee on legal grounds. The Ld. CIT-DR has relied on the decision of Hon’ble High Court of Madras in the case of Gangotri Textiles Ltd. V/s DCIT (121 Taxmann.com 171) which is distinguishable on facts. In this case, it…

SHRI. MALLIKARJUN H. METI,BAGALKOT vs. THE INCOME TAX OFFICER, WARD- 1, BAGALKOT

In the result, this appeal of the assessee is dismissed

ITA 1562/BANG/2019[2009-10]Status: DisposedITAT Bangalore16 Oct 2020AY 2009-10

Bench: Shri. N. V. Vasudevan & Shri. A. K. Garodiaassessment Year : 2009 – 10 Shri. Mallikarjun H. Meti, The Income Tax Officer, Contractor, Extension Area, Ward-1, ‘Aayakar Bhavan’, Bagalkot. Vs. Sector No.24, Navanagar, Pan : Abbpm 5104 F Bagalkot – 587 103. Appellant Respondent Assessee By : Shri. Siva Prasad Reddy, Irs Revenue By : Shri. Manjeet Singh, Addl. Cit Dr Date Of Hearing : 14.10.2020 Date Of Pronouncement : 16.10.2020 O R D E R Per Arun Kumar Garodia, A. M.: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Cit(A), Bagalkot, Dated 30.03.2019 For Assessment Year 2009-10. The Assessee Has Raised Four Grounds But There Is Only One Grievance About Penalty Imposed By The Ao U/S 271 (1) (C).

For Appellant: Shri. Siva Prasad Reddy, IRSFor Respondent: Shri. Manjeet Singh, Addl. CIT DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. N. V. VASUDEVAN, VICE PRESIDENT AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER Assessment Year : 2009 – 10 Shri. Mallikarjun H. Meti, The Income Tax Officer, Contractor, Extension Area, Ward-1, ‘Aayakar Bhavan’, Bagalkot. Vs. Sector No.24, Navanagar, PAN : ABBPM 5104 F Bagalkot – 587 103. APPELLANT RESPONDENT Assessee by : Shri. Siva Prasad Reddy, IRS Revenue by : Shri. Manjeet Singh, Addl. CIT DR Date of hearing : 14.10.2020 Date of Pronouncement : 16.10.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is filed by the assessee and the s…

R.AJITH ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, both the appeals by the assessee are allowed

ITA 966/BANG/2018[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

K RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), MYSORE

In the result, both the appeals by the assessee are allowed

ITA 2527/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

SHRI. AJITH R,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1869/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1866/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Feb 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

K.RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, both the appeals by the assessee are allowed

ITA 959/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

SHRI. AJITH R,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1870/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE--2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1868/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…

SHRI. K. RAMASWAMY,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1867/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-12 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…