CIT v. Modi Industrial Corpn

195 Taxmann 68High Court2010#6293 most cited

What is CIT v. Modi Industrial Corpn authority for?

Penalty under section 271(1)(c) cannot be levied when income is determined on an estimate basis, as this does not amount to furnishing inaccurate particulars.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Modi Industrial Corpn · section 271(1)(c) · penalty · concealment of income · inaccurate particulars · estimate basis · estimation of income · levy of penalty

Sections most often in play

Section 271(1)(c)

Issues it is cited on

penalty u/s 271(1)(c)concealment of incomelevy of penaltysection 271(1)(c)indianfac

Judgments citing CIT v. Modi Industrial Corpn

M/S. MANISH METAL ,MUMBAI vs. INCOMETAX OFFICER WARD 19(2)(3), MUMBAI

In the result, appeals of the assessee are allowed

ITA 3289/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Aug 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 271(1)(c)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3287, 3288 & 3289/Mum/2024 Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Manish Metal The Income Tax Officer – 19(2)(5), Shop No. 72/74 Mumbai Vs Shree Ram Mandir Marg 1st Pathan Street 4th Kubharwada Mumbai - 400004 [PAN: AAAFM4371Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Mr. Akash Prajapati, A/R Assessee by: Revenue by: Smt. Mahita Nair, Sr. D/R सुनवाई की तारीख/Date of Hearing : 14/08/…

M/S. MANISH METAL,MUMBAI vs. INCOME TAX OFFICER WARD 19(2)(3), MUMBAI

In the result, appeals of the assessee are allowed

ITA 3288/MUM/2024[2010-11]Status: DisposedITAT Mumbai20 Aug 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 271(1)(c)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3287, 3288 & 3289/Mum/2024 Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Manish Metal The Income Tax Officer – 19(2)(5), Shop No. 72/74 Mumbai Vs Shree Ram Mandir Marg 1st Pathan Street 4th Kubharwada Mumbai - 400004 [PAN: AAAFM4371Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Mr. Akash Prajapati, A/R Assessee by: Revenue by: Smt. Mahita Nair, Sr. D/R सुनवाई की तारीख/Date of Hearing : 14/08/…

M/S. MANISH METAL,MUMBAI vs. ITO WARD 19(2)(3), MUMBAI

In the result, appeals of the assessee are allowed

ITA 3287/MUM/2024[2009-10]Status: DisposedITAT Mumbai20 Aug 2024AY 2009-10

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 271(1)(c)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3287, 3288 & 3289/Mum/2024 Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Manish Metal The Income Tax Officer – 19(2)(5), Shop No. 72/74 Mumbai Vs Shree Ram Mandir Marg 1st Pathan Street 4th Kubharwada Mumbai - 400004 [PAN: AAAFM4371Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Mr. Akash Prajapati, A/R Assessee by: Revenue by: Smt. Mahita Nair, Sr. D/R सुनवाई की तारीख/Date of Hearing : 14/08/…

INCOME TAX OFFICER, JAIPUR vs. SHAKUNTLAM COLONIZERS PRIVATE LIMITED, JAIPUR

ITA 697/JPR/2023[2011-12]Status: DisposedITAT Jaipur27 Jun 2024AY 2011-12
For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajay Malik, CIT &
Section 143(3)Section 145(3)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 697/JP/2023 निर्धारण वर्ष / Assessment Years : 2011-12 Income Tax Officer, Jaipur बनाम Shakuntlam Colonizers Pvt. Ltd., 103-104, Geetanjali Tower, Ajmer Road, Jaipur Vs. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAKCS 2988 N अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की…

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

ITA 106/RJT/2017[2005-06]Status: DisposedITAT Rajkot31 Mar 2023AY 2005-06

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 271Section 271(1)(c)Section 40A

…अहमदाबाद "यायपीठ "यायपीठ "यायपीठ "यायपीठ आयकर आयकर अपी आयकर आयकर अपी अपीलीय अपी लीय लीय अिधकरण लीय अिधकरण अिधकरण, अहमदाबाद अिधकरण अहमदाबाद अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष" Anup A. Shah, A.C.I.T, C/o Gujarat Trading Company, Vs. Circle-2, “Mangal Bhuwan”, Rajkot. Nr. Nirmala Convent, Kalawad Road, Rajkot. PAN: AFHPS6475H Assessee by : Shri Chetan Agrawal, A.R Revenue by : Shr…

SHRI KRISHANMOHAN RAMWADH SHINGH,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(2),, JAMNAGAR

In the result appeal, of the assessee is allowed

ITA 379/RJT/2018[2012-13]Status: DisposedITAT Rajkot14 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 271Section 271(1)(c)

…आयकरअपील"यअ"धकरण, राजकोट"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 379/Rjt/2018 "नधा"रणवष"/Asstt. Year:2012-13 Krishnamohan Ramawadh Vs. ITO Singh, C/o. Mehul Mehta & Ward-2(2), Associates, 436, Neo Square, Jamnagar P N Marg, Jamnagar-361008 PAN: ASDPS5438B (Applicant) (Respondent) Assessee by : None Revenue by : Shri B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 01/07/2022 घोषणाक"तार"ख/Date of Pronouncement: 14/09/2022 आदेश/O R D E R PER BENCH: The captioned appeal ha…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE DCIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 128/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 127/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 126/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3448/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. COMMISSIONER OF INCOME TAX,VII,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 844/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

THE ITO, WARD-7(2)(1),, AHMEDABAD vs. M/S. ASIAN AGENCY,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3336/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3048/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. A.C. GOODS TRANSPORT PVT. LTD.,,FARIDABAD vs. ACIT, FARIDABAD

In the result appeal of the assessee is allowed

ITA 2428/DEL/2015[2004-05]Status: DisposedITAT Delhi11 Jan 2019AY 2004-05

Bench: Shri G.D. Agarwal & Shri K.Narasimha Charyassessment Year: 2004-05

Section 143(3)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.D. AGARWAL, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2004-05 A.C. Goods Transport P. Ltd., vs ACIT, Circle - 2, 266, Sector 21A, Faridabad. Faridabad. PAN: AACCA3976E Appellant Respondent Assessee by Shri Rajiv Saxena, Advocate Shri Ajit Kumar Jha, Advocate Revenue by Ms Rinku Singh, Sr. DR Date of Hearing 18.12.2018 Date of Pronouncement 11.01.2019 ORDER PER K. NARASIMHA CHARY, JM Challenging the impugned order dated 16.10.2014 in Appeal No.33/12- 13 passed by the learned Commissioner of Income T…

SILVIA APPAREL LTD.,MUMBAI vs. ADDL. CIT, NOIDA

In the result appeal filed by the assessee stands allowed

ITA 2173/DEL/2016[1996-97]Status: DisposedITAT Delhi07 Jun 2018AY 1996-97

Bench: Sri R.K.Panda & Smt. Beena A Pillaia.Y. 1996-97 Silvia Apparel Ltd. Vs. Acit, Noida Range Mafatlal House, 4Th Floor Noida Backbay Reclamation Mumbai 400 020 Pan: Aaecs 3945B (Appellant) (Respondent)

For Appellant: Sh. Rajeev Ahuja & Ms.Prachi Jindal, CAsFor Respondent: Sri Rakesh Kumar, Sr. D.R
Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 271(1)(c)

…ITA 2173/Del/2016 A.Y.:1996-97 Silvia Apparel Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “D” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER A.Y. 1996-97 Silvia Apparel Ltd. vs. ACIT, Noida Range Mafatlal House, 4th floor Noida Backbay Reclamation Mumbai 400 020 PAN: AAECS 3945B (Appellant) (Respondent) Appellant by: Sh. Rajeev Ahuja & Ms.Prachi Jindal, CAs Respondent by: Sri Rakesh Kumar, Sr. D.R. Date of hearing: 23.05.2018 Date of Pronouncement: 07th June, 2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed…

M/S EURO JEWELS,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, JAIPUR

In the result, appeal of the assessee is allowed

ITA 712/JPR/2017[2009-10]Status: DisposedITAT Jaipur09 Jan 2018AY 2009-10
For Appellant: Shri Saurabh Harsh (Adv)For Respondent: Shri Rajendra Jha (Addl.CIT)
Section 143(3)Section 271(1)(c)Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 712/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Euro Jewels, Income Tax Officer, Vs. 2238, Haldion Ka Rasta, Ward-2(1), Johari Bazar, Jaipur- Jaipur. 302003 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFE 3220 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Saurabh Harsh (Adv). jktLo dh vksj ls@ Revenue by : Shri Rajendra Jha (Addl.CIT) lquokbZ dh rkjh[k@ Date…

RAJESH D DEDHIA ( HUF),MUMBAI vs. ASST CIT CEN CIR 23, MUMBAI

In the result, the appeal is dismissed

ITA 2617/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Shri B.V. Jhaveri, ARFor Respondent: Shri Love Kumar, DR
Section 132(1)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s. RAJESH D. DEDHIA (HUF) Vs. ASST CIT CEN CIR 23 C-308 Shreenath Darshan Room No. 409, 4th Floor, Off. 30 TP Road, Borivali (West) Aayakar Bhavan, M.K. Road, Mumbai – 400 092 Mumbai – 400 020 PAN No. AACHR3840K (Appellant) (Respondent) Assessee by : Shri B.V. Jhaveri, AR Revenue by: Shri Love Kumar, DR Date of Hearing : 23/01/2017 Date of pronouncement: 29/03/2017 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. Th…

SURENDER SINGH,HARYANA vs. ITO, NARNAUL

In the result, the appeal of the assessee is allowed

ITA 1920/DEL/2016[2008-09]Status: DisposedITAT Delhi04 Jan 2017AY 2008-09

Bench: Smt Diva Singh

Section 271(1)(c)

…Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-1920/Del/2016 (ASSESSMENT YEAR-2008-09) Surender Singh, Vs ITO, S/o-Sh.Gajraj Singh, Ward-1, Mandi Ateli, Distt.-Mahendergarh, Narnaul Haryana-123029. PAN-BCLPS1970D (APPELLANT) (RESPONDENT) Assessee by Sh. Rajesh Kr. Goel, Adv. Revenue by Sh.F.R.Meena, Sr.DR Date of Hearing 07.11.2016 Date of Pronouncement 04.01.2017 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 28/01/2016 of CIT(A)-2, Gurgaon pertaining to 2008 – 09 asse…

CIT v. Modi Industrial Corpn (195 Taxmann 68) — Cited in 18 Judgments | BharatTax