CIT v. Smt. Kaushalya

75 Taxmann 549High Court1994#2582 most cited

What is CIT v. Smt. Kaushalya authority for?

The assessing officer must specifically state the ground for penalty under section 271(1)(c), clarifying whether it is for concealment of income or furnishing inaccurate particulars of income. Failure to specify the exact limb of the section can render the penalty order invalid.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Smt. Kaushalya · section 271(1)(c) · penalty · concealment of income · furnishing inaccurate particulars · specifying penalty ground · validity of penalty order · Bombay High Court · section 274 · non-application of mind · speaking order

Sections most often in play

Section 274Section 132Section 143(1)Section 147Section 148Section 271(1)(c)Section 271AAB

Issues it is cited on

doctrine of mergerfurnishing inaccurate particulars of incomesection 274furnishing inaccurate particularspenalty u/s 271(1)(c)non-application of mindconcealment of incomesection 271(1)levy of penaltysection 271section 271(1)(c)speaking order

Judgments citing CIT v. Smt. Kaushalya

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, COIMBATORE, COIMBATORE vs. SRI MAHESWARY GRANITES (P) LTD, COIMBATORE

In the result, the appeal filed by the Revenue is dismissed

ITA 3054/CHNY/2025[2015]Status: DisposedITAT Chennai20 Feb 2026

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3054/Chny/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner Of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore Pan: Aafcs 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. V. Aswathy, Jcit ""यथ" क" ओर से/Respondent By : Shri K.M.C.R. Mohan, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.02.2026

For Appellant: Ms. V. Aswathy, JCITFor Respondent: Shri K.M.C.R. Mohan, Advocate
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3054/CHNY/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore PAN: AAFCS 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. V. Aswathy, JCIT ""यथ" क" ओ…

PRATAP NAGNAJI RAJGOR,MUMBAI vs. ITO WARD 19(3) (1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 865/MUM/2025[2009-2010]Status: DisposedITAT Mumbai28 Mar 2025AY 2009-2010

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No.865/Mum/2025 Assessment Year: 2009-10 Pratap Nagnaji Rajgor Vs. ITO 19(3)(1) Mumbai Room No. 94, 2nd Floor, Matrumandir, Tardeo Badrika Ashram Bldg., 1st Mumbai 40007. Khetwadi Lane, Mumbai 400004. PAN: AAAPR7926C (Appellant) (Respondent) Appellant by Shri. Prakash Pandit Respondent by Shri. Mukesh Thakwani SR. D.R. Date of Hearing 24.03.2025 Date of Pronouncement 28.03.2025 ORDER Per: Smt. Beena Pillai, J.M.: The present penalty appeal filed by the as…

DCIT CENTRAL CIRCLE AJMER, AJMER vs. YASHWANT KUMAR SHARMA, AJMER

In the result, both the appeal of the revenue stands dismissed

ITA 209/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Jul 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. James Kurian (CIT) &
Section 132(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 208 & 209/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke DCIT, Yashwant Kumar Sharma Vs. Central Circle, F-108, Industrial Area, Ajmer Makhupura Parbatpura, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASWPS 3791 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. C. M. Agarwal (CA)…

DCIT CENTRAL CIRCLE AJMER, AJMER vs. YASHWANT KUMAR SHARMA, AJMER

In the result, both the appeal of the revenue stands dismissed

ITA 208/JPR/2023[2015-16]Status: DisposedITAT Jaipur10 Jul 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. James Kurian (CIT) &
Section 132(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 208 & 209/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke DCIT, Yashwant Kumar Sharma Vs. Central Circle, F-108, Industrial Area, Ajmer Makhupura Parbatpura, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASWPS 3791 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. C. M. Agarwal (CA)…

GAUTAM PURANMAL PODDAR,KALYAN vs. ACIT, CIRCLE 3(2), KALYAN

In the result, the appeals of the assessee are allowed

ITA 584/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…ate particulars of income furnishing inaccurate particulars of income, the Ld. CIT(A) he Ld. CIT(A), following the decision of the Hon’ble Bombay High Court in the Hon’ble Bombay High Court in the following the decision of the case of CIT v. Kaushaliya (1994) 75 Taxmann 549 (Bombay) held case of CIT v. Kaushaliya (1994) 75 Taxmann 549 (Bombay) case of CIT v. Kaushaliya (1994) 75 Taxmann 549 (Bombay) as under: Gautam Puranmal Poddar (HUF) Gautam Puranmal Poddar (HUF) ITA No. 583 & 584/M/2023 “10 (i). Further, 10 (i). Further, with reference to need for specifying with reference to need for specifying the limb of…

GAUTAM PURANMAL PODDAR,KALYAN vs. ACIT, CIRCLE 3(2), KALYAN

In the result, the appeals of the assessee are allowed

ITA 583/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…ate particulars of income furnishing inaccurate particulars of income, the Ld. CIT(A) he Ld. CIT(A), following the decision of the Hon’ble Bombay High Court in the Hon’ble Bombay High Court in the following the decision of the case of CIT v. Kaushaliya (1994) 75 Taxmann 549 (Bombay) held case of CIT v. Kaushaliya (1994) 75 Taxmann 549 (Bombay) case of CIT v. Kaushaliya (1994) 75 Taxmann 549 (Bombay) as under: Gautam Puranmal Poddar (HUF) Gautam Puranmal Poddar (HUF) ITA No. 583 & 584/M/2023 “10 (i). Further, 10 (i). Further, with reference to need for specifying with reference to need for specifying the limb of…

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…

N S PAPERS LTD.,MUZAFFARNAGAR vs. DCIT, CIRCLE- 2, MUZAFFARNAGAR

In the result, appeal of the assessee is allowed

ITA 7055/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasadm/S. N. S. Papers Ltd., Vs. Dcit 8Th K. M. Stone, Jansath Circle – 2 Road, Muzaffar Nagar Muzaffar Nagar Pan No. Aaacr 7902 B (Appellant) (Respondent) Assessee By --None-- Revenue By Shri Jitender Chand, Sr. D.R. Date Of Hearing: 01.09.2022 Date Of Pronouncement: 12.09.2022 Order Per Anil Chaturvedi, Am:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M/s. N. S. Papers Ltd., Vs. DCIT 8th K. M. Stone, Jansath Circle – 2 Road, Muzaffar Nagar Muzaffar Nagar PAN No. AAACR 7902 B (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Jitender Chand, Sr. D.R. Date of hearing: 01.09.2022 Date of Pronouncement: 12.09.2022 ORDER PER ANIL CHATURVEDI, AM: The present appeal filed by assessee is directed against the order dated 21.08.2018 of the Commissioner of Income Tax (Appeals)-Muzaffar Nagar relating to…

CHIRANJEEV KUMAR VINAYAK,NEW DELHI vs. ITO, WARD-47(5), NEW DELHI

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…1 Chiranjeev Kumar Vinayak Vs. ITo IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6644/DEL/2019 [Assessment Year: 2014-15 Chiranjeev Kumar Vinayak, Vs Income-tax Officer, House no. 75, 2nd Floor, Vigyan Lok, Ward-47(5), New Delhi East Delhi-110092 PAN- AASPK2315C APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 17.08.2022 Date of pronouncement 24.08.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-16,…

GEORGE KUTTY,NEW DELHI vs. DCIT, CIRCLE-13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] George Kutty, vs DCIT, C/o-M/s. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. PAN-AAJPK4005H APPELLANT RESPONDENT Appellant by Shri Manish Malik, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 24.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

M/S HINDON FORGE (P) LTD.,,MEERUT vs. DCIT, GHAZIABAD

In the result, the appeal filed by the Assessee stands allowed

ITA 4738/DEL/2016[2003-04]Status: DisposedITAT Delhi05 May 2020AY 2003-04

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjay Malik, AdvocateFor Respondent: Sh. C.P. Singh, Sr. DR
Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 4738/DEL/2016 A.Y. : 2003-04 HINDON FORGE (P) LTD., DCIT,CIRCLE-1, GHAZIABAD C/O MALIK & CO., VS. HAPUR CHUNGI, CGO 1ST 305/7, THAPAR NAGAR, COMPLEX, FLOOR, MEERUT-250001 CENTRAL REVENUE (PAN: AAACH4606E) BUILDING, GHAZIABAD, UP (APPELLANT) (RESPONDENT) Assessee by : Sh. Sanjay Malik, Advocate Department by : Sh. C.P. Singh, Sr. DR. ORDER Assessee has filed the present appeal against the Order dated 06.6.2016 passed by the Ld. Commissioner of Income Tax (Appeals), Ghaziabad pertaining t…

MR.GANPAT BABAJI DESHMUKH,PANVEL vs. INCOME TAX OFFICER WARD-1, PANVEL

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

ITA 4783/MUM/2018[2010-11]Status: DisposedITAT Mumbai16 Mar 2020AY 2010-11

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11. Mr. Ganpat Babaji Deshmukh, I.T.O., Ward-1, Panvel. H. No. 592/1/2, At Kopar, Vs. Post Gavhan, Dist. Panvel- 410206. Pan No. Avapd6727E Appellant Respondent Assessee By : None Revenue By : Shri V. Vinod Kumar, (Dr) Date Of Hearing : 06.03.2020 Date Of Pronouncement : 16.03.2020

For Appellant: NoneFor Respondent: Shri V. Vinod Kumar, (DR)
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11. Mr. Ganpat Babaji Deshmukh, I.T.O., Ward-1, Panvel. H. No. 592/1/2, At Kopar, Vs. Post Gavhan, Dist. Panvel- 410206. PAN No. AVAPD6727E Appellant Respondent Assessee by : None Revenue by : Shri V. Vinod Kumar, (DR) Date of Hearing : 06.03.2020 Date of pronouncement : 16.03.2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is directed against the order of the Commi…

ORIENTAL STRUCTURAL ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 3116/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3116/Del./2017 Assessment Year: 2008-09 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE Commercial Block, New Delhi Hotel Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAAC0054F (Appellant) (Respondent) Appellant by Shri K.V.S.R. Krishna, CA Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 22.01.2020 Date of pronouncement 26.02.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is…

MAYASHEEL CONSTRUCTION,DELHI vs. DCIT, CIRCLE- 1, GHAZIABAD

The appeals of the assessee are allowed

ITA 3937/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Dec 2019AY 2015-16

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 3936 & 3937/DEL/2019 (Assessment Years : 2014-15 & 2015-16) Mayasheel Construction Vs DCIT, C/o. Kapil Goel, Adv., Circle -1, G-26-124, Sector-7, Ghaziabad Rohini, Delhi – 110 085 (PAN: AAPFM 5854 R) (APPELLANT) (RESPONDENT) Appellant by Shri Kapil Goyal, Adv. Respondent by Ms. Pramita M. Biswas, CIT-D.R. Date of Hearing 17.12.2019 Date of Pronouncement 31.12.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against two separate orders dated 28.02.2019 passed by…

MAYASHEEL CONSTRUCTION,DELHI vs. DCIT, CIRCLE- 1, GHAZIABAD

The appeals of the assessee are allowed

ITA 3936/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 3936 & 3937/DEL/2019 (Assessment Years : 2014-15 & 2015-16) Mayasheel Construction Vs DCIT, C/o. Kapil Goel, Adv., Circle -1, G-26-124, Sector-7, Ghaziabad Rohini, Delhi – 110 085 (PAN: AAPFM 5854 R) (APPELLANT) (RESPONDENT) Appellant by Shri Kapil Goyal, Adv. Respondent by Ms. Pramita M. Biswas, CIT-D.R. Date of Hearing 17.12.2019 Date of Pronouncement 31.12.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against two separate orders dated 28.02.2019 passed by…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

Showing 1–20 of 45 · Page 1 of 3

CIT v. Smt. Kaushalya (75 Taxmann 549) — Cited in 45 Judgments | BharatTax