CIT v. H P State

340 ITR 204Reported decision#20568 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. H P State

M/S. Sheth Ship Breaking Corporation, Bhavnagar vs. Jt. CIT, Range-1, Bhavnagar

ITA 2843/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad21 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Adv., with ShriFor Respondent: Shri V. K. Singh, Sr. DR
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2296/Ahd/2017 (Assessment Year: 2010-11) M/s. Sheth Ship Breaking Vs. Jt. CIT, Corporation, Ata Mill Compound, Range-1, Nirmal Nagar Main Road, Bhavnagar Bhavnagar [PAN No. AAHFS6648B] (Appellant) .. (Respondent) I.T.A. No. 2843/Ahd/2017 (Assessment Year: 2010-11) M/s. Seth Ship Breaking Vs. Jt. CIT, Corporation, Ata Mill Compound, Range-1, Nirmal Nagar Main Road, Bhavnagar Bhavnagar [PAN No. AAHFS6648B] (Appellant) .. (Res…

M/S. Sheth Ship Breaking Corporation, Bhavnagar vs. Jt. CIT, Range-1, Bhavnagar

ITA 2296/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad21 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Adv., with ShriFor Respondent: Shri V. K. Singh, Sr. DR
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2296/Ahd/2017 (Assessment Year: 2010-11) M/s. Sheth Ship Breaking Vs. Jt. CIT, Corporation, Ata Mill Compound, Range-1, Nirmal Nagar Main Road, Bhavnagar Bhavnagar [PAN No. AAHFS6648B] (Appellant) .. (Respondent) I.T.A. No. 2843/Ahd/2017 (Assessment Year: 2010-11) M/s. Seth Ship Breaking Vs. Jt. CIT, Corporation, Ata Mill Compound, Range-1, Nirmal Nagar Main Road, Bhavnagar Bhavnagar [PAN No. AAHFS6648B] (Appellant) .. (Res…

Shri Vishnu Kumar Bhargava, Jaipur vs. Income Tax Officer, Ward-7-3, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 694/JPR/2017[2006-07]Status: DisposedITAT Jaipur15 Mar 2018AY 2006-07

Bench: The Time Of Hearing Of Appeal.”

For Appellant: None (Written submissions)For Respondent: Shri J.C. Kulhari (JCIT)
Section 144Section 271(1)(c)Section 69

…itten submissions, we note that the assessee has referred as many as 20 decisions of various Hon’ble High Courts as well as Hon’ble Supreme Court as under:- • CIT vs. Filterex Technologies P. Ltd 380 ITR 222 (Karn). • CIT vs. PH State Forest Corporation Ltd. 340 ITR 204 (H.P.) • CIT vs. S.L.N. Traders (no.2) 341 ITR 235 (Karn) • CIT vs. Sangeeta Leasing 343 ITR 428 (Delhi) • CIT vs. Sadhu Singh & Sons 344 ITR 316 (P &H) • CIT vs. Lakhani Footwear Ltd. 347 ITR 478 (P &H) • Mehsons Export Vs. ITO 347 ITR 639 (All) • Price Water House Coopers pvt. Ltd. vs. CIT 348 ITR 306 (SC) • CIT vs. Amit Jain 351 ITR 74 (Delhi)…

M/S. Alpna Packaging Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result the appeal is dismissed

ITA 1415/DEL/2015[2005-06]Status: DisposedITAT Delhi22 Jan 2016AY 2005-06

Bench: Shri Vijay Pal Raoalpna Packaging Pvt. Ltd, Ito, Alpna Cinema Building, Ward-1(3), Vs. Model Town, New Delhi Delhi Pan:Aacca9729K (Appellant) (Respondent)

For Appellant: Sh. K. Sampath, AdvFor Respondent: Dr. Anjula Jain, Sr. DR
Section 143(1)Section 271Section 271(1)(c)

…computation of his total income have been disclosed by him, no penalty could be imposed. He has also relied upon the judgment of Hon’ble Supreme Court in the case of CIT Vs. Reliance Petro Chemicals Pvt. Ltd. 189 Taxman 322 (SC) and HP State Forest Corpn Ltd. 340 ITR 204. 5. On the other hand the ld DR relied upon the decision of Hon’ble Jurisdictional High Court in the Case of CIT Vs. Nova Promoters and Finlease Pvt. Ltd. reported on 342 ITR 0169, as well as the decision in the case of CIT Vs. N. P. Portfolio (P) Ltd. 264 CTR 258 (Del) and submitted that mere giving the PAN No. of the party itself would not prov…

CIT v. H P State (340 ITR 204) — Cited in 4 Judgments | BharatTax