CIT v. Mahanagar Telephone Nigam Ltd.

63 DTR 87High Court2011#21181 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2020.

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Judgments citing CIT v. Mahanagar Telephone Nigam Ltd.

Quippo Telecom Infrastructure Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA number 2191/del/2017 for assessment year 2010 – 11 is allowed

ITA 2191/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 115Section 115JSection 143Section 271(1)Section 36

…However, merely because the issue is decided against the assessee confirming the disallowance it cannot result into levy of penalty for furnishing of inaccurate particulars. The assessee also get support from the decision of the honourable Delhi High Court in 63 DTR 87 wherein it has been held that where assessee has submitted the full details with respect to the claim of the assessee and further in subsequent year the loss has lapsed coupled with the fact that the explanation given by the assessee was not held to be not bona fide, the penalty cannot be sustained. Therefore, even on the merits, the orders of the…

Quippo Telecom Infrastructure Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA number 2191/del/2017 for assessment year 2010 – 11 is allowed

ITA 2006/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 115Section 115JSection 143Section 271(1)Section 36

…However, merely because the issue is decided against the assessee confirming the disallowance it cannot result into levy of penalty for furnishing of inaccurate particulars. The assessee also get support from the decision of the honourable Delhi High Court in 63 DTR 87 wherein it has been held that where assessee has submitted the full details with respect to the claim of the assessee and further in subsequent year the loss has lapsed coupled with the fact that the explanation given by the assessee was not held to be not bona fide, the penalty cannot be sustained. Therefore, even on the merits, the orders of the…

Quantum Coders Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5766/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, Dda Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaacq1197M Assessee By : Ms. Devina Sharma, Adv. Revenue By : Sh. Kaushlendra Tiwari, Sr. Dr Date Of Hearing : 30.05.2018 Date Of Pronouncement: 29.06.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.08.2015 Of Ld. Cit(A)-7, New Delhi.

For Appellant: Ms. Devina Sharma, AdvFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 10ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, DDA Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (APPELLANT) (RESPONDENT) PAN No. AAACQ1197M Assessee by : Ms. Devina Sharma, Adv. Revenue by : Sh. Kaushlendra Tiwari, Sr. DR Date of Hearing : 30.05.2018 Date of Pronouncement: 29.06.2018 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 05.08.2015 of ld. CIT(A)-7, New Del…

Oriental Bank of Commerce, Gurgaon vs. ACIT, New Delhi

In the result, the appeal is dismissed

ITA 5865/DEL/2013[2005-06]Status: DisposedITAT Delhi21 Apr 2017AY 2005-06

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: None(application rejected)
Section 271Section 271(1)(c)Section 32Section 43(1)Section 43(6)Section 45(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 5865/Del./2013 Asstt. Year : 2005-06 Oriental Bank of Commerce, vs. A.C.I.T., Circle 13(1), Central Accounts Officer, New Delhi. Plot No. 5, Sector-32, Institutional Area, Gurgaon. (PAN: AAACO 0191M) (Appellant) (Respondent) Appellant by : Sh. K.V.S.R. Krishna, CA Respondent by : None(application rejected) Date of hearing : 07.04.2017 Date of pronouncement : 21.04.2017 ORDER Per L.P. Sahu, Accountant Member: This is an appeal filed by the assessee, M/s.…

CIT v. Mahanagar Telephone Nigam Ltd. (63 DTR 87) — Cited in 4 Judgments | BharatTax