CIT v. Chetan Dass Lachhman Dass

214 ITR 726High Court1995#11283 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2019.

Judgments citing CIT v. Chetan Dass Lachhman Dass

DCIT Cen Cir 8(2), Mumbai vs. Dorf Ketal Chemicals (I) P.Ltd, Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 4682/MUM/2017[2005-06]Status: DisposedITAT Mumbai18 Oct 2019AY 2005-06

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2004-05 & Assessment Year: 2005-06

For Appellant: Mr. Nilesh Patel, ARFor Respondent: Mr.Rajesh Ojha, &
Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 251Section 271(1)(c)

…es, it is not possible to hold that 14 M/s Dorf-Detal Chemical ITA Nos. 4683 & 4682/Mum/2017 penalty proceedings are essentially a continuation of the proceedings relating to assessment where a return has been filed. In CIT v. Chetan Dass Lachman Dass (1995) 214 ITR 726, 729 (Del), it is held that for all practical purposes, proceedings for imposition of penalty, though emanating from proceedings for assessment, are independent aspects of the proceedings. In CIT v. J.K. Synthetics Ltd. (1996) 219 ITR 267, 270 (Del), it is held that as the proceedings for imposition of penalty and assessment proceedings are two…

ACIT, New Delhi vs. M/S. Resurgere Mines and Minerals India Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 1531/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jul 2019AY 2008-09

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Ved Jain, CA and Shri Ashish Jain, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 14ASection 271(1)(c)

…3 ITR 457 b. CIT vs Ishtiaq Hussain 232 tm 673 (All). (iii)Finding contained in the Asstt. Order would not be of any use. AO is required to record its own findings in penalty order. a. CIT vs Ratnam (1995) Tax LR 504,506 b. CIT vs Chetan Dass Lachman Dass 214 ITR 726 (Del) c. CIT vs J K Synthetics Ltd 219 tm 267 (Del). Thus the levy of penalty is bad in law specifically with respect to the fact that the assessing officer has been unable to depict that the appellant has failed to disclose certain particulars. Your honour assessee is innocent and has always co-operated with the department in all legal proce…

ACIT, New Delhi vs. M/S Juhi Investment Co. Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3626/DEL/2011[2004-05]Status: DisposedITAT Delhi26 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2004-05 Asstt. Commissioner Of M/S Juhi Investment Co. Pvt. Income Tax, Vs. Ltd., Circle-4(1), L-77, Lajpat Nagar-Ii, Room No. 407, C.R. Building, New Delhi I.P. Estate, (Pan:Aaacj2146B) New Delhi (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Umesh Chand Dubey, Sr. DR
Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)

…Pawan Kumar Dalmia [1987] 168 ITR 1 and the judgment of the Hon'ble Allahabad High Court in the case of Banaras Texturium Vs. CIT [1988] 169 ITR 782 and also the judgments of the Hon'ble Delhi High Court in the case of CIT V s. Chetandan Lachhmandas [1995] 214 ITR 726 and CIT v. lK. Synthetics Ltd. [1996] 219 ITR 267 (Delhi). 4.5 It is trite law that merely because an addition has been made in the assessment order and confirmed in appeal, levy of penalty is not automatic. In National Textiles Vs. CIT [2001] 249 ITR 125 the Gujarat High Court held that it is not enough for the purpose of penalty that the am…

ITO 14(1)3, Mumbai vs. Ashokkumar M Parikh, Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 4986/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ords independently without in any way considering the earlier findings in the quantum appeal to be binding or conclusive, for this purpose reliance was placed on the decision of Hon‟ble Delhi High Court in the case of CIT v. Chetan Dass Lachhman Dass - (1995) 214 ITR 726, 729. 18. Further contention of the A.R. was that mere making of the claim, which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to furnishing inaccurate particulars of income. Therefore, as per the ld. A.R. merely becaus…

ITO 14(1)3, Mumbai vs. Bharatkumar M Parikh, Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 4985/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ords independently without in any way considering the earlier findings in the quantum appeal to be binding or conclusive, for this purpose reliance was placed on the decision of Hon‟ble Delhi High Court in the case of CIT v. Chetan Dass Lachhman Dass - (1995) 214 ITR 726, 729. 18. Further contention of the A.R. was that mere making of the claim, which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to furnishing inaccurate particulars of income. Therefore, as per the ld. A.R. merely becaus…

Ashokkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3)

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 3709/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ords independently without in any way considering the earlier findings in the quantum appeal to be binding or conclusive, for this purpose reliance was placed on the decision of Hon‟ble Delhi High Court in the case of CIT v. Chetan Dass Lachhman Dass - (1995) 214 ITR 726, 729. 18. Further contention of the A.R. was that mere making of the claim, which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to furnishing inaccurate particulars of income. Therefore, as per the ld. A.R. merely becaus…

Bhartkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3)

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 3708/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ords independently without in any way considering the earlier findings in the quantum appeal to be binding or conclusive, for this purpose reliance was placed on the decision of Hon‟ble Delhi High Court in the case of CIT v. Chetan Dass Lachhman Dass - (1995) 214 ITR 726, 729. 18. Further contention of the A.R. was that mere making of the claim, which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to furnishing inaccurate particulars of income. Therefore, as per the ld. A.R. merely becaus…

Ashokkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3), Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 179/MUM/2013[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ords independently without in any way considering the earlier findings in the quantum appeal to be binding or conclusive, for this purpose reliance was placed on the decision of Hon‟ble Delhi High Court in the case of CIT v. Chetan Dass Lachhman Dass - (1995) 214 ITR 726, 729. 18. Further contention of the A.R. was that mere making of the claim, which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to furnishing inaccurate particulars of income. Therefore, as per the ld. A.R. merely becaus…

Bharatkumar Maneklal Parikh, Mumbai vs. ITO 14(1)(3), Mumbai

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 1250/MUM/2013[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ords independently without in any way considering the earlier findings in the quantum appeal to be binding or conclusive, for this purpose reliance was placed on the decision of Hon‟ble Delhi High Court in the case of CIT v. Chetan Dass Lachhman Dass - (1995) 214 ITR 726, 729. 18. Further contention of the A.R. was that mere making of the claim, which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to furnishing inaccurate particulars of income. Therefore, as per the ld. A.R. merely becaus…