CIT v. Jai Laxmi Rice Mills Ambala City

64 Taxmann.com 75Supreme Court of India2015#2351 most cited

What is CIT v. Jai Laxmi Rice Mills Ambala City authority for?

For initiating penalty proceedings under Section 271D or 271E, the Assessing Officer must record satisfaction in the assessment order; non-recording of such satisfaction is fatal to the penalty.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Jai Laxmi Rice Mills Ambala City · Jai Laxmi Rice Mills · penalty under section 271D · penalty under section 271E · recording satisfaction for penalty · satisfaction in assessment order · initiation of penalty proceedings · mandatory satisfaction penalty · non-recording of satisfaction fatal · sections 271D and 271E pari materia

Sections most often in play

Section 271DSection 271ESection 269SSSection 143(3)Section 269TSection 271(1)(c)Section 275(1)(c)Section 147

Issues it is cited on

penalty under section 271epenalty under section 271dsection 271esatisfaction for initiation of penaltysection 269tsection 275(1)(c)section 269ssection 275(1)section 275construction pesection 275(1)(a)section 271d

Judgments citing CIT v. Jai Laxmi Rice Mills Ambala City

Samrajyam Kondru, Krishna District vs. JCIT, Range-1, Vijayawada

In the result, the appeal of the assessee is allowed

ITA 183/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.183/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Samrajyam Kondru Vs. Jcit, Range-1 20-130 Tb Road Vijayawada Ramannapeta Bus Stop Nandigama Post & Mandal Krishna Dist [Pan : Bfmpk8467H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Rajendra Prasad Talluri, Ar प्रत्यधथी की ओर से / Respondent By : Shri Sankar Pandi, Dr सुनवधई की तधरीख / Date Of Hearing : 05.01.2023 घोर्णध की तधरीख/Date Of Pronouncement : 16.02.2023

For Appellant: Shri Rajendra Prasad TalluriFor Respondent: Shri Sankar Pandi, DR
Section 139(1)Section 143(2)Section 269SSection 271DSection 274

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.183/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Samrajyam Kondru Vs. JCIT, Range-1 20-130 TB Road Vijayawada Ramannapeta Bus Stop Nandigama Post and Mandal Krishna Dist [PAN : BFMPK8467H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri Rajendra…

Pravinaben Pravinbhai Patel, Surat vs. Add. Commissioner of Income Tax, Range 1(3), Surat

In the result, ground of appeal raised by the assessee is allowed

ITA 302/SRT/2022[2015-16]Status: HeardITAT Surat03 Jan 2023AY 2015-16

Bench: Shri Pawan Singh(Virtual Hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Adgpp 4549 L Appellant/ Assessee Respondent/ Revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Cdopp 3300 D Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269SSection 271(1)(c)Section 271DSection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. PAN No. ADGPP 4549 L Appellant/ assessee Respondent/ revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. PAN No. CDOPP 3300 D Appellant/ assessee Respondent/ revenue Appellant represented by Shri Bharat Jhaveri, AR Respondent represented by Shri V…

Pravinbhai Keshavbhai Patel, Surat vs. Addl. Commissioner of Income Tax, Range 1(3), Surat

In the result, ground of appeal raised by the assessee is allowed

ITA 301/SRT/2022[2015-16]Status: HeardITAT Surat03 Jan 2023AY 2015-16

Bench: Shri Pawan Singh(Virtual Hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Adgpp 4549 L Appellant/ Assessee Respondent/ Revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Cdopp 3300 D Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269SSection 271(1)(c)Section 271DSection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. PAN No. ADGPP 4549 L Appellant/ assessee Respondent/ revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. PAN No. CDOPP 3300 D Appellant/ assessee Respondent/ revenue Appellant represented by Shri Bharat Jhaveri, AR Respondent represented by Shri V…

Parivar Television Pvt. Ltd., Surat vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Surat

In the result, the second additional ground of appeal is allowed

ITA 1738/AHD/2016[01-04-95 to 19-12-01]Status: HeardITAT Surat03 Jan 2023

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Parivar Television Pvt. Ltd., D.C.I.T., Pasrag Apartment, Near Badekha Circle-2(1)(1), Vs. Chakla Police Chowky, Surat. Momnawad, Gopipura, Surat-395001 Pan No. Aabcp 5942 J Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271DSection 275(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Parivar Television Pvt. Ltd., D.C.I.T., Pasrag Apartment, Near Badekha Circle-2(1)(1), Vs. Chakla Police Chowky, Surat. Momnawad, Gopipura, Surat-395001 PAN No. AABCP 5942 J Appellant/ assessee Respondent/ revenue Assessee represented by Shri Hiren Vepari, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 30/12/2022 Date of pronouncement 03/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. Thi…

Assistant Commissioner of Income Tax Valsad Circle, Valsad vs. M/S.Pramukh Infrastructure, Valsad

In the result, the grounds of appeal raised by the Revenue is dismissed

ITA 205/SRT/2017[2008-09]Status: DisposedITAT Surat30 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Assistant Pramukh Infrastructure, Commissioner Of Income C/O. Shri Bipinchandra B. Patel, Vs Tax, Pramukh Prasad, N.H.No.8, Link Valsad Circle, Valsad. Road, Dungri, Valsad. Pan: Aaifp 6738 J Appellant Respondent

Section 132Section 143(3)Section 153ASection 254(1)Section 269SSection 271DSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) The Assistant Pramukh Infrastructure, Commissioner of Income C/o. Shri Bipinchandra B. Patel, Vs Tax, Pramukh Prasad, N.H.No.8, Link Valsad Circle, Valsad. Road, Dungri, Valsad. PAN: AAIFP 6738 J Appellant Respondent Assessee by Shri P.M.Jagasheth – CA Revenue by Ms. Anupama Singla – Sr.DR Date of hearing 30/12/2021 30/12/2021 Date of pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Re…

Shri Lal Singh Chouhan, Jhabua vs. The JCIT, Range, Jhabua

ITA 104/IND/2020[2009-10]Status: DisposedITAT Indore27 Jul 2021AY 2009-10

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2009-10 Shri Lal Singh Chouhan Jcit 1, Gayatri Gali Ratlam बनाम/ Jhabua (M.P.) Vs. (Appellant) (Revenue ) P.A. No. Admpc49181 Appellant By Shri S.N. Agrawal, Ca Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

Section 143(3)Section 269TSection 271DSection 271E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Virtual Hearing Assessment Year:2009-10 Shri Lal Singh Chouhan JCIT 1, Gayatri Gali Ratlam बनाम/ Jhabua (M.P.) Vs. (Appellant) (Revenue ) P.A. No. ADMPC49181 Appellant by Shri S.N. Agrawal, CA Revenue by Shri Harshit Bari, Sr. DR Date of Hearing: 21.06.2021 Date of Pronouncement: 27.07.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeal filed at the instance of the assessee for Assessment Year 2009-10 is directed…

The Nizar Taluka Khedut Sahakari Kharid Vechan Sangh Ltd., Tapi vs. The Jt. CIT, Range-6, Surat

In the result, appeal of the assessee is allowed

ITA 3157/AHD/2015[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3157/Ahd/2015 "नधा"रण वष"/Assessment Year: 2010-11 The Nizar Taluka Sahkari Kharid V The Joint Commissioner Of Vechan Sangh Ltd., S Income Tax, Range-6, Surat. At & Post : Nizar, Tal: Nizar, . Dist: Tapu. [Pan: Aaaat 8798 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Smt. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax-(Appeals)-1, Surat Dated 25.08.2015 For The Assessment Year 2010-11. 2. The Solitary Ground Relates To Order That In Confirming The Order Passed Of Ao U/S.271D Of The Act.

Section 143(3)Section 269SSection 271D

…The Nizar Taluka Sahkari Kharid Vechan Sangh Ltd., Vs. JCIT, Range-6, Surat/ITA No.3157/AHD/2015 for A.Y. 2010-11 Page 1 of 5 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.3157/AHD/2015 "नधा"रण वष"/Assessment Year: 2010-11 The Nizar Taluka Sahkari Kharid V The Joint Commissioner of Vechan Sangh Ltd., s Income Tax, Range-6, Surat. At & Post : Nizar, Tal: Nizar, . Dist: Tapu. [PAN: AAAAT 8798 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri P.M.Jagas…

DCIT, C.C.Xxvii, Kolkata vs. M/S. Pratap Properties Ltd., Kolkata

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

ITA 1386/KOL/2010[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

For Appellant: Shri Nongothung Jungio, JCIT, ld.Sr.DRFor Respondent: Shri A.K Tibrewal, FCA, ld.AR
Section 132Section 132(4)Section 139(1)Section 153ASection 153CSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA Before Hon. Sri Mahavir Singh, Judicial Member, and Hon. Sri M.Balaganesh, Accountant Member ITA No. 1386/Kol/2010- Asst Year 2005-06 ITA No. 1387/Kol/2010- Asst Year 2006-07 ITA No. 1388/Kol/2010- Asst Year 2007-08 DCIT, C.C XXVIII, Kolkata Vs. M/s. Pratap Properties Pvt. Ltd PAN:AADCP6647E (Appellant) (Respondent) For the Appellant : Shri Nongothung Jungio, JCIT, ld.Sr.DR For the Respondent : Shri A.K Tibrewal, FCA, ld.AR Date of Hearing : 03-02-2016 Date of Pronouncement: 10 -02-2016 ORDER Shri Sri M.Balaganesh, AM: These appeals of the…

Binod Kumar Agarwal., Uttar Dinajpur vs. J.C.I.T Range - 2, Jalpaiguri

In the result, the appeals of the assessee are allowed as stated above

ITA 237/KOL/2013[2008-09]Status: DisposedITAT Kolkata04 Feb 2016AY 2008-09

Bench: : Shri M. Balaganesh

For Appellant: Shri Rajeev Kumar, FCA, ld.ARFor Respondent: Shri G. Mallikarjun, CIT, ld.DR
Section 143(3)Section 269SSection 271Section 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL, “ C” BENCH, KOLKATA Shri Mahavir Singh, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 237 & 238/Kol/2013 A.Y 2008-09 Binod Kumar Agarwal Vs. J.C.I.T, Range-2, Jalpaiguri PAN: ACYPA 6908P (Appellant) (Respondent) For the Appellant: Shri Rajeev Kumar, FCA, ld.AR For the Respondent : Shri G. Mallikarjun, CIT, ld.DR Date of Hearing: 04-02-2016 Date of Pronouncement: 04 -02-2016 ORDER SHRI M.BALAGANESH, AM These appeals of the assessee arise out of the orders of the Learned CIT(A), Jalpaiguri in Appeal Nos. 26 & 27/JAL/CIT(A)/JAL/11-1…