CIT v. Paripushpam (S. I.)

249 ITR 550High Court2001#15439 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2024.

Judgments citing CIT v. Paripushpam (S. I.)

Amit Kapoor, Chennai vs. CIT, Exemptions, Chennai

ITA 1445/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…rnataka) [2014] 42 taxmann.com 493 (para 29) x) CIT v. Manjunatha Cotton and Ginning Factory [2013] 359 ITR 565 (Karn) (para 14) xi) CIT v. Original Kerala Jewellers (T. C. A. No. 717 of 2018 dated 18- 12-2018) (para 14) xii) CIT v. Paripushpam (S. I.) [2001] 249 ITR 550 (Mad) (para 38) xiii) CIT v. Reliance Petroproducts Pvt. Ltd. [2010] 322 ITR 158 (SC) (paras 3, 36) xiv) CIT D. SSA Emerald Meadows [2016] 73 taxmann.com 241 (Karn) (para 14) xv) Madhusudhanan (K. P.) ข. CIT [2001] 251 ITR 99 (SC) (para 29) xvi) Mak Data (P.) Ltd. v. CIT [2013] 358 ITR 593 (SC) (paras 28, 29) xvii) National Textiles v. CIT [2001]…

Samiappagounder Dharmaraj, Tirupur vs. Addl. CIT, Range-1, Tirupur

ITA 1415/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…rnataka) [2014] 42 taxmann.com 493 (para 29) x) CIT v. Manjunatha Cotton and Ginning Factory [2013] 359 ITR 565 (Karn) (para 14) xi) CIT v. Original Kerala Jewellers (T. C. A. No. 717 of 2018 dated 18- 12-2018) (para 14) xii) CIT v. Paripushpam (S. I.) [2001] 249 ITR 550 (Mad) (para 38) xiii) CIT v. Reliance Petroproducts Pvt. Ltd. [2010] 322 ITR 158 (SC) (paras 3, 36) xiv) CIT D. SSA Emerald Meadows [2016] 73 taxmann.com 241 (Karn) (para 14) xv) Madhusudhanan (K. P.) ข. CIT [2001] 251 ITR 99 (SC) (para 29) xvi) Mak Data (P.) Ltd. v. CIT [2013] 358 ITR 593 (SC) (paras 28, 29) xvii) National Textiles v. CIT [2001]…

Kamala Shiva Kumar, Secunderabad vs. Income Tax Officer, Ward-10(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 535/HYD/2019[2009-10]Status: DisposedITAT Hyderabad03 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2009-10 Kamala Shiva Kumar, Vs. Income-Tax Officer, Secunderabad. Ward – 10(3), Hyderabad. Pan – Apkpk 1463 N (Appellants) (Respondent) Assessee By: None Revenue By: Shri Rohit Mujumdar Date Of Hearing: 16/03/2021 Date Of Pronouncement: 03/05/2021 O R D E R Per L.P. Sahu, Am: This Appeal Filed By The Assessee For Ay 2009-10 Is Directed Against The Cit(A) - 6, Hyderabad’S Order, Dated 12/01/2018 Involving Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961 ; In Short “The Act”.

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 271(1)(c)Section 274

…turn by the assessee. The AO was having all facts and information on record of surrender of Rs. 45 lakhs and payment of tax on the same before filing the original return of income. 9.1 The Hon'ble Madras High Court in the case of CIT v S.I. Paripushpam [2001] 249 ITR 550/118 Taxman 844 held that 'there was no evidence on the basis of which the Department could contend that the assessee had fraudulently or wilfully or negligently concealed the income. The assessee's agreeing to the addition of the amount by itself did not establish fraud or wilful neglect without something more. 10 I.T.A. No. 535/Hyd/2019 Kamala…

Sri Joy Barman, Kolkata vs. ITO, WD-42(3), Kolkata

ITA 600/KOL/2016[2009-2010]Status: DisposedITAT Kolkata07 Feb 2018AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

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

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.599-600/Kol/2016 Assessment Years:2008-09 & 2009-10 Sri Joy Barman V/s. Income Tax Officer, 52B,Sashi Bhusan Neogi Ward-42(3), Kolkata Garden Lane, Kolkata-36 [PAN No.AEVPB 3030 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri T.P. Kar, A.R आवेदक क" ओर से/By Assessee Shri Arindam Bhattacharjee, Addl. CIT-DR राज"व क" ओर से/By Revenue 03-01-2018 सुनवाई क" तार"ख/Date of Hearing 07-02-2018 घोषणा क" तार"ख/Date of Pronouncem…

Sri Joy Barman, Kolkata vs. ITO, WD-42(3), Kolkata

ITA 599/KOL/2016[2008-09]Status: DisposedITAT Kolkata07 Feb 2018AY 2008-09

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

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

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.599-600/Kol/2016 Assessment Years:2008-09 & 2009-10 Sri Joy Barman V/s. Income Tax Officer, 52B,Sashi Bhusan Neogi Ward-42(3), Kolkata Garden Lane, Kolkata-36 [PAN No.AEVPB 3030 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri T.P. Kar, A.R आवेदक क" ओर से/By Assessee Shri Arindam Bhattacharjee, Addl. CIT-DR राज"व क" ओर से/By Revenue 03-01-2018 सुनवाई क" तार"ख/Date of Hearing 07-02-2018 घोषणा क" तार"ख/Date of Pronouncem…

S.Badri, Coimbatore vs. ITO, Coimbatore

In the result, the appeal of the assessee in ITA

ITA 2607/CHNY/2014[2009-10]Status: DisposedITAT Chennai24 May 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 2607/Mds/2014 "नधा"रण वष" /Assessment Year : 2009-2010

For Appellant: Shri. K. Raghu, C.AFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274

…of her income. ITA No.2607/Mds/2014. :- 4 -: He prayed that the penalty proceedings initiated under the said provisions of the Act may be dropped in view of the decisions of the Hon 'ble High Court, Madras in the case of CIT vs. S.I.Paripushpam reported in 249 ITR 550 and the Hon'ble High Court, Delhi in the case of CIT vs. Kohinoor Impex Pvt Ltd. reported in 270 ITR 381. The AR has also stated in the reply that the tax dues on the addition made by the AO have been fully paid, accepting the additions. As there was a change in incumbent, the case was once again posted for hearing and the AR, in response, appea…

CIT v. Paripushpam (S. I.) (249 ITR 550) — Cited in 6 Judgments | BharatTax