CIT v. Prakash S. Vyas

58 Taxmann.com 334High Court2015#16353 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also reported as

272 CTR 353232 Taxmann 352

Sections most often in play

Section 271(1)(c)Section 153A Section 10(38)Section 145(3)Section 274 Section 54 Section 54F Section 68

Issues it is cited on

penalty under section 271(1)(c)concealment of income levy of penalty section 271(1)section 26 section 271 section 271(1)(c)section 27 appeal before the tribunal previous year person company

Judgments citing CIT v. Prakash S. Vyas

KIRAN BALA GUPTA,HYDERABAD vs. ITO, WARD-10(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed in terms of our aforesaid observations

ITA 341/HYD/2025[2012-13]Status: DisposedITAT Hyderabad20 Feb 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.341/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2012-13) Smt. Kiran Bala Gupta, Vs. Income Tax Officer, Hyderabad. Ward-10(1), Pan: Ahvpg6893K Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Av Raghuram, Advocate राज" व "ारा/Revenue By: Ms. Aditi Goyal, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 20/12/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 271(1)(C) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/08/2022 For The Assessment Year (Ay) 2012-13. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Ms. Aditi Goyal, Sr. AR

Section 10(38)Section 143(2)Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.341/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2012-13) Smt. Kiran Bala Gupta, Vs. Income Tax Officer, Hyderabad. Ward-10(1), PAN: AHVPG6893K Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri AV Raghuram, Advocate राज" व "ारा/Revenue by: Ms. Aditi Goyal, Sr. AR सुनवाई की तारीख/Date of Hearing: 04/02/2026 घोषणा की तारीख/Date of 20/02/2026 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, J.M: The prese…

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR

Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2010-11 DCIT, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 PAN: AANPJ0592P (Appellant) (Respondent) Assessment year : 2010-11 Vinod Ramchandra Jadhav DCIT, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 PAN: AANPJ0592P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay Kumar Keshari – CIT and Shri Arvind Des…

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR

Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

INCOME TAX( CENTRAL)- 2 vs. M/S HARSH INTERNATIONAL PVT. LTD

ITA/620/2019HC Delhi22 Dec 2020

Section 143(3)Section 145(3)Section 153ASection 271(1)(c)Section 274

…ITA Nos.620/2019 & 622/2019 Page 1 of 10 $~A-4&5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 620/2019 & CM APPL. 30811/2019 PR. COMMISSIONER OF INCOME TAX( CENTRAL)- 2 ..... Appellant Through: Deepak Anand, Standing Counsel versus M/S HARSH INTERNATIONAL PVT. LTD. ..... Respondent Through: None. + ITA 622/2019 & CM APPL. 30813/2019 PR. COMMISSIONER OF INCOME TAX( CENTRAL)- 2 ..... Appellant Through: Deepak Anand, Standing Counsel versus M/S HARSH INTERNATIONAL PVT. LTD. ..... Respondent Through: None. %…

DCIT 7(2)(1), MUMBAI vs. MAHINDRA GESCO DEVELOPES LTF, MUMBAI

ITA 13/MUM/2016[2003-04]Status: DisposedITAT Mumbai01 Jun 2018AY 2003-04

For Appellant: Shri Prasad BapatFor Respondent: Shri T.A. Khan-CIT-DR

Section 115JSection 143(3)Section 154Section 254(1)Section 271(1)(c)

…ere was no justification in deleting the penalty levied by the AO,that admission of an appeal by the Hon’ble High Court could not be basis for deleting penalty,that it was a case of furnishing inaccurate particulars. He relied upon the cases of Prakash S Vyas(272 CTR 353),Emblem Fashion Wear Exports (P.)Ltd.(83 taxmann.com 28)and Shree Gopal Housing & Plantation Corporation, Mumbai( IT Appeal No. 701 of 2015 of the Hon’ble Mumbai High Court). The Authorised Representative(AR)stated that the Tribunal had held that the order passed by the AO under section 154 of the Act was bad in law.He also referred to the circul…

SARAS PLYWOOD PRODUCTS PVT. LTD.,,VALSAD vs. THE DY.CIT, VALSAD CIRCLE,, VALSAD

In the result, the appeal of the assessee is partly allowed

ITA 689/AHD/2015[2007-08]Status: DisposedITAT Surat28 May 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.689/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2007-08 Saras Plywood Products Vs. The Deputy Commissioner Of Private Limited, Income Tax, Plot No.744, New G.I.D.C, Valsad Circle, Valsad. Gundlav, Valsad. Pan: Aahcs 8945G अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

…Page 1 of 10 Saras Plywood Products Pvt. Ltd. vs. DCIT /I.T.A. No.689/Ahd/2015/A.Y.2007-08 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.689/Ahd/2015/SRT िनधा"रण वष"/Assessment Year : 2007-08 Saras Plywood Products Vs. The Deputy Commissioner of Private Limited, Income Tax, Plot No.744, New G.I.D.C, Valsad Circle, Valsad. Gundlav, Valsad. PAN: AAHCS 8945G अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Asse…