CIT v. Harsh Talwar

335 ITR 200High Court#24553 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2016.

Judgments citing CIT v. Harsh Talwar

M/S. M.G. Portfolio Ltd., New Delhi vs. DCIT, New Delhi

ITA 4717/DEL/2013[2000-01]Status: DisposedITAT Delhi25 Oct 2016AY 2000-01

Bench: Shri L.P. Sahu & Shri Kuldip Singh

For Appellant: Shri R.K. Kapoor, CAFor Respondent: Shri Vijay Verma, CIT DR
Section 147Section 271Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI L.P. SAHU, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4717/Del./2013 (ASSESSMENT YEAR : 2000-01) M/s. M.G. Portfolio Ltd., vs. DCIT, Circle 6 (1), WZ-447, 3rd Floor, M.S. Block, New Delhi. Hari Nagar, New Delhi – 110 064. (PAN : AACCM7473N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.K. Kapoor, CA REVENUE BY : Shri Vijay Verma, CIT DR Date of Hearing : 05.10.2016 Date of Order : 25.10.2016 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. M.G. Portfolio Ltd. (hereinafter referred to as ‘the assessee’…

Mr. Sushil Kumar Trehan, New Delhi vs. DCIT, New Delhi

ITA 5049/DEL/2013[2007-08]Status: DisposedITAT Delhi31 May 2016AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Sanjeev K. Bindal, CAFor Respondent: Smt. Paramita M. Vishvash, CIT DR
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5049/Del./2013 (ASSESSMENT YEAR : 2007-08) Shri Sushil Kumar Trehan, vs. DCIT, C/o Vinod Kumar Bindal & Co., Central Circle 25, Chartered Accountants, New Delhi. Shiv Sushil Bhawan, D – 219, Vivek Vihar Phase-I, New Delhi – 110 095. (PAN : ACGPT8017J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sanjeev K. Bindal, CA REVENUE BY : Smt. Paramita M. Vishvash, CIT DR Date of Hearing : 26.05.2016 Date of Order : 31.05.2016 O R D E R PER KULDIP SINGH, JUDICI…

ACIT, Faridabad vs. M/S. Crazy Developers (P) Ltd., New Delhi

ITA 4250/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri N. K. Saini & Shri Kuldip Singh

For Appellant: Ms. Kesang Y. Shirpa, Sr. DRFor Respondent: Sh. Ashish Goel, CA
Section 133Section 153CSection 271Section 271(1)Section 271(1)(c)

…red amount itself is not being eligible to tax, there cannot be any question of concealment or furnishing of inaccurate particulars of income and relied upon the judgement cited as CIT Vs Suresh Chandra Mittal, 251 ITR 09 (S.C.) and CIT Vs Harh Talwar (2011), 335 ITR 200 (Del.) and CIT Vs SAS Pharmaceuticals (2011) 335 ITR 259 (Del.). 4 7. The sole question arises for determination is, “as to whether Ld. CIT(A) has erred in quashing the penalty of Rs.13,46,400/- imposed by the A.O. u/s 271(1)(c) of the Act”. 8. We have heard Authorized Representatives of the parties, gone through the material placed on record in…