How many judgments cite CIT v. Samson Perinchery?

53 judgments on BharatTax cite CIT v. Samson Perinchery (88 Taxmann.com 413), spanning 2019 to 2026.

Which sections of the Income Tax Act does CIT v. Samson Perinchery come up under?

It is most often cited in judgments turning on Section 143(3), Section 271(1)(c), Section 274, Section 147, Section 115JC, Section 139.

CIT v. Samson Perinchery

88 Taxmann.com 413High Court2017#2211 most cited

What is CIT v. Samson Perinchery authority for?

The Assessing Officer must clearly indicate whether penalty proceedings are being initiated for furnishing inaccurate particulars of income or for concealment of income, as these carry different connotations.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Samson Perinchery · section 271(1)(c) · penalty proceedings · furnishing inaccurate particulars · concealment of income · AO clarity · Bombay HC

Also reported as

88 Taxmann 413

Sections most often in play

Section 143(3)Section 271(1)(c)Section 274 Section 147 Section 115JC Section 139 Section 142(1)Section 144

Issues it is cited on

section 271(l)surrender of income section 271(l)(c)furnishing inaccurate particulars of income furnishing inaccurate particulars concealment of income penalty under section 271(1)(c)section 274 non-application of mind section 271aa penalty u/s 271(1)(c)levy of penalty

Judgments citing CIT v. Samson Perinchery

KLIN INDUSTRIES,SANDHA KHAMIDANA, JUNAGADH vs. THE ACIT, CIRCLE, JUNAGADH, JUNAGADH

In the result, the appeal of the assessee is allowed

ITA 857/RJT/2025[2014-15]Status: HeardITAT Rajkot15 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini

For Appellant: Shri R.B. Shah, ARFor Respondent: Shri Gopi Nath Chaubey, Sr. DR

Section 115JSection 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 273BSection 80J

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.857/RJT/2025 िनधा"रण वष" / Assessment Year: (2014-15) Klin Industries Assistant Commissioner of Saandha, Khamidana, Income-tax, Circle-Junagadh बनाम/ Junagadh-362220 (Gujarat) Vs. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFK6145M (Appellant) (Respondent) Appellant by : Shri R.B. Shah, AR Respondent by : Shri Gopi Nath Chaubey, Sr. DR Date of Hearing : 24/12/2025 Date of Pronouncement : 15/01/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, AM…

ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI vs. NEVALES NETWORKS PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4827/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2013-14 Dcit, Circle-14(1)(1), M/S. Nevales Networks Pvt. Ltd., Room No. 432, 4Th Floor, The Capital, Aayakar Bhavan, Vs. Level 7, Plot-C70, M.K.Road, G Block, Mumbai-400020. Bandra Kurla Complex, Bandra (East), Mumbai-400051. Pan : Aadcn1748A (Appellant) (Respondent) Assessee By : Shri Piyush Chhajed Revenue By : Shri Leyaqat Ali Aafaqui

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Leyaqat Ali Aafaqui

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2013-14 DCIT, Circle-14(1)(1), M/s. Nevales Networks Pvt. Ltd., Room No. 432, 4th Floor, The Capital, Aayakar Bhavan, vs. Level 7, Plot-C70, M.K.Road, G Block, Mumbai-400020. Bandra Kurla Complex, Bandra (East), Mumbai-400051. PAN : AADCN1748A (Appellant) (Respondent) Assessee by : Shri Piyush Chhajed Revenue by : Shri Leyaqat Ali Aafaqui Date of Hearing : 06-11-2025 Date of Pronouncement : 17-11-2025 O R D E R PER VIKRAM SINGH YADAV,…

DIALNET COMMUNICATIONS LTD.,NEW DELHI vs. ITO WARD - 7(3), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 7885/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2015-16 Dial Net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. Pan: Aabcd 5472 D Appellant Respondent

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

…ITA No. 7885/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment year: 2015-16 Dial net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. PAN: AABCD 5472 D APPELLANT RESPONDENT Assessee represented by Shri Harsh Gollmudi, Adv. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 24.07.2025 Date of pronouncement 19.09.2025 O R D E R PER AMITABH SHUKLA, A.M: This appeal, preferred by the assessee for…

INCOME-TAX OFFICER-8(3)(1), MUMBAI, MUMBAI vs. VIBGYOR TEXOTECH LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4705/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Sept 2025AY 2009-10

Section 143(3)Section 147Section 271(1)(c)Section 274Section 292B

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “F” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nMS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER)\n\nITA No. 4705/MUM/2025\n Assessment Year: 2009-10\n\nITO-8(3)(1),\nRoom No. 617, 6th Floor, Aayakar\nBhavan, M.K. Road,\nMumbai-400020.\nAppellant\nVs.\nVibgyor Texotech Ltd.,\n309, Navyug, 167 Tokersi Jivraj\nRoad, Sewree,\nMumbai-400015.\nPAN NO. AACCV 0752 D\nRespondent\n\nAssessee by\nRevenue by\nDate of Hearing\nDate of pronouncement\n: None\n: Mr. Vivek Perampurna, CIT-DR\n: 09/09/2025\n: 09/09/2025\n\nORDER\nPER OM PRAKASH…

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary

Section 250(6)Section 271(1)(c)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 212/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 Shri Rakesh Kumar Jain cuke The DCIT Vs. 4365, KGB Ka Rasta, Johri Bazar Circle-2 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AANPJ 9249 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.L. Yadav, CA and Shri Vikas Yadav Advocate jktLo dh vksjls@Rev…

DCIT(IT)-3(2)(2), MUMBAI vs. MUREX SOUTHEAST ASIA PRIVATE LIMITED, SINGAPORE

The appeal of the Revenue is dismissed

ITA 1453/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jun 2025AY 2014-15

Section 250Section 271(1)Section 271(1)(c)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM\nI.T.A. No. 1453/Mum/2025\n(Assessment Year: 2014-15)\nDCIT (IT)-3(2)(2),\nRoom No. 614, 6th Floor,\nKautilya Bhavan, BKC,\nBandra (East), Mumbai-400051.\nMurex Southeast Asia Pvt. Ltd.,\n10, Marina Bay Financial Centre,\nVs. Tower-2, Marina Boulevard, 19-01,\nSingapore, Maharashtra-400051.\nPAN: AAICM4006F\nAppellant)\nRespondent)\nAppellant/Assessee by\nShri Ajit Jain / Ms. Shreya Sejpal,\nAR\nRevenue / Respondent by\nShri Satya Pal Kumar, Sr. DR\nDate of Hearing\n25.06.2025\nDate…

JETHANAND ATMARAM DHANWANI,ADIPUR vs. ITO WARD - 1, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

ITA 51/RJT/2025[2014-15]Status: DisposedITAT Rajkot04 Jun 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 51/Rjt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. Ito, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/Pan/Gir No.: Afvpd8813Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 10/03/2025 Date Of Pronouncement : 04/06/2025

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH(SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 51/RJT/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. ITO, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/PAN/GIR No.: AFVPD8813Q (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. A.R. Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 10/03/2025 Date of Pronouncement : 04/06/2025 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assess…

INDIAN CHRONICLE LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-4(3),, AHMEDABAD

In the result, the appeal ofthe assessee is allowed

ITA 1275/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2007-08

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1275/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Indian Chronicle Ltd. बनाम/ Ito Gujarat Samacharbhavan, Ward4(3), Ahmedabad Vs. Khanpur,Ahmedabad - 380001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaci0793H (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & अपीलाथ" ओर से/Appellant By : Shri Parimalsinh B. Parmar, A.R. Shri Rignesh Das, Sr. Dr ""यथ" क" ओर से/Respondentby: Date Of Hearing 28/11/2024 Date Of Pronouncement 18/12/2024

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Date of Hearing

Section 10(38)Section 115JSection 254(2)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1275/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Indian Chronicle Ltd. बनाम/ ITO Gujarat SamacharBhavan, Ward4(3), Ahmedabad Vs. Khanpur,Ahmedabad - 380001 "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAACI0793H (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & अपीलाथ" ओर से/Appellant by : Shri Parimalsinh B. Parmar, A.R. Shri Rignesh Das, Sr. DR ""यथ" क" ओर से/Respondentby: Date of Hearing 28/11/2024 Date of Pronouncement…

DAKSHINAMOORTHY KUMARESAN,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

ITA 2452/CHNY/2024[2016-2017]Status: DisposedITAT Chennai17 Dec 2024AY 2016-2017

Section 139(1)Section 147Section 148Section 271Section 271(1)(c)Section 274

…2 ITA No.2452/Chny/2024 2. Brief facts of the case are that assessee had not filed his return of income for the AY 2016-17 despite receipt of salary amounting to Rs.16,65,727/- earned during the relevant year as per the available information. Accordingly, the case of the assessee was re-opened by issuance of notice u/s 148 of the Act. In response to notice u/s 148 of the Act, the assessee filed ITR on 26.07.2022 declaring Total income of Rs.12,89,580/. The assessment was completed by the AO u/s 147 of the Act on 25.05.2023 accepting the returned income declared. However, as the assessee had offered income for tax…

THE KORAPUT CENTRAL COOPERATIVE BANK LTD,JEYPORE, KORAPUT vs. ACIT,CIRCLE-1(1), SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 348/CTK/2024[2015-16]Status: HeardITAT Cuttack19 Nov 2024AY 2015-16

Section 143(3)Section 263Section 271(1)(c)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.348/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2015-2016) वष" The Koraput Central Cooperative Vs ITO, NFAC, Delhi/ Bank Limited, ACIT, Circle-1(1), Sambalpur Head Office, NKT Road, Vikram Nagar, Near Laxmi Talkies Jeypore, Koraput PAN No. : AAAAT 2619 K (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant…

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1164 & 1165/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri D. Anand,…

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

HASMUKHBHAI DAHYABHAI PATEL,VAPI vs. DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, appeal filed by the assessee is allowed

ITA 115/SRT/2023[2012-13]Status: DisposedITAT Surat19 Sept 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Bandish Soparkar, AdvocateFor Respondent: Shri Vinod Kumar, Sr- DR

Section 143(3)Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.115/SRT/2023 ("नधा"रणवष" / Assessment Years: (2012-13) (Virtual Court Hearing) Hasmukbhai Dahyabhai Patel Dy. Commissioner of Income- Kevdi Fadiya, Vapi Chala- tax, Vapi Circle, Vapi, Income Vs. Vapi, 8th Floor, 396191 Tax Office, Fortune Square-II, Above TBZ, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABTPP 6530 G (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by : Shri Bandish Soparkar, Advocate राज" की ओर से/Revenue by : Shri Vinod Kumar, Sr- DR सुनवा…

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT

Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 169/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Dhanraj Sethia cuke The ACIT Vs. K-53, Kishan Nagar, Shyam Nagar Circle-1 Jaipur 302 019 (Raj) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPS 0573 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh…

M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT

Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद$ एवं "ी मनोमोहन दास, "ाियक सद$ के सम( BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09 M. Arun DCIT No.53, Rajasekaran Street, Vs. Central Circle-II(4), Mylapore, Chennai – 600 004. Chennai. [PAN: AAGPA-8202-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent by : Shri S. Senthil Kumaran, CIT : 09.05.…

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1209/Chny/2017 (िनधा1रण वष1 / Assessment Year: 2009-10) Shri D. Senthil Kumar The ACIT बनाम/ No.25, Rathinasabapathy Street, Circle-II Co-operative A Colony, K.K.Pudur Coimbatore. Vs. Coimbatore-641 038. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJUPS-1904-Q (अपीलाथ"/Appellant) : ("#थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri S. Sridha…

VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 241 & 242/Jodh/2019 (ASSESSMENT YEAR- 2007-08 & 2008-09 ) Shri Vinod (Ratan) Suhalka Vs The ACIT Udaipur C.C.-1 Udaipur (Appellant) (Respondent) PAN NO. AJYPS 0059C Assessee By Shri Amit Kothari Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 03/11/2022 Date of 05/01/2023 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A), dated 12-04-2019 for the asses…

KAMLESH M. KANUNGO,MUMBAI vs. DCIT CC 1(4) , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1618/MUM/2021[2007-08]Status: DisposedITAT Mumbai03 Oct 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri Gagan Goyalkamlesh M. Kanungo, C/O. D.C. Bothra& Co. Llp (Ca), (Formerly Known As D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai-400004. Pan: Abbpk9675R ...... Appellant Vs. Dy.Cit- Cc-1(4), 9Th Floor, Old Cgo Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Rajkumar Singh Respondent By : Sh. Manoj Sinha Date Of Hearing : 08/07/2022 Date Of Pronouncement : 03/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-47, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 10.02.2021 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2007-08. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Rajkumar SinghFor Respondent: Sh. Manoj Sinha

Section 133Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kamlesh M. Kanungo, C/o. D.C. Bothra& Co. LLP (CA), (Formerly known as D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400004. PAN: ABBPK9675R ...... Appellant Vs. Dy.CIT- CC-1(4), 9th Floor, Old CGO Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant by : Sh. Rajkumar Singh Respondent by : Sh. Manoj Sinha Date of hearing : 08/07/2022 Date of pronouncement : 03/10/2022 ORDER PER GAGAN GOYAL, A.M…

SRI C ASWATHANARAYANA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal filed by assessee stands allowed on the additional grounds raised for assessment years 2008-09 and 2009-10

ITA 2584/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Aug 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 132(4)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10 Sri C. Aswathanarayana, S/o Chikkappaiah, 639, Sulebele Main Road, ACIT, Vs. Devanahalli, Central Circle-1(4), Bangalore 562 110. Bangalore. PAN NO : ADZPC9837F APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 08.08.2022 Date of Pronouncement : 30.08.2022 O R D E R PER BEENA, PILLAI, JUDICIAL MEMBER: Present appeals has bee…

SRI C ASWATHANARAYANA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BANGALORE

In the result, the appeal filed by assessee stands allowed on the additional grounds raised for assessment years 2008-09 and 2009-10

ITA 2583/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Aug 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 132(4)Section 271Section 271A

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