CIT v. Somany Evergreen Knits Ltd.

35 Taxmann.com 529High Court2013#11585 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 271(1)(c)Section 133 Section 139(1)Section 142(1)Section 143(2)Section 250 Section 270A Section 270AA

Issues it is cited on

penalty under section 271(1)(c)commissioner (appeals)levy of penalty section 271(1)section 271 section 27 section 271(1)(c)section 250 total income person india business

Judgments citing CIT v. Somany Evergreen Knits Ltd.

ILA JITENDRA MEHTA,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4), MUMBAI

In the result, the appeal of the Assessee is allowed

ITA 5219/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Smt Renu Jauhriassessment Year: 2014-15

For Appellant: Shri Ravi Ganatra, Ld. A.RFor Respondent: Shri Yogesh Kumar, Ld. Sr. DR

Section 133Section 139(1)Section 250Section 271(1)(c)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2014-15 Ms. Ila Jitendra Mehta, DCIT, Central Circle 8(4), 2601, 26th Floor, Aayakar Bhawan, Shivtapi Apt., Mumbai – 400 020 Vs. HG Marg,Gamdevi, Mumbai – 400 007 PAN: ABDPM4231H (Appellant) (Respondent) Present for: Assessee by : Shri Ravi Ganatra, Ld. A.R. Revenue by : Shri Yogesh Kumar, Ld. Sr. DR. Date of Hearing : 08 . 05 . 2025 Date of Pronouncement :02 . 06 . 2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This…

DCIT, CENTRAL CIRCLE-02, DELHI, JHANDEWALAN vs. OTSUKA CHEMICAL INDIA PVT. LTD., ABHINASH MANSION

In the result, the appeal of the Revenue is dismissed

ITA 2501/DEL/2023[2017-18]Status: DisposedITAT Delhi24 May 2024AY 2017-18

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

For Appellant: Sh. Anup Mehta, CA &For Respondent: Sh. Anshul, Sr. DR

Section 270ASection 28Section 9

…find that the facts of the case before us are similar wherein the assessee has revised the computation of income and due taxes have been paid even before the computation of assessment proceedings. 10. In the case of CIT, Mumbai Vs. Somany Evergree Knits Ltd. 35 Taxmann.com 529) (HC, Mumbai), the facts reveal that the appellant wrongly claimed depreciation of Rs.1.70 Crore instead of Rs.1.05 Crore due to mistake in calculation i.e. instead of 5 Otsuka Chemical India Pvt. Ltd. reducing amount of Rs.32.51 Lacs from Rs.1.38 Crores it was added. The AO levied penalty under section 271(1)(c) as the AO did not accept t…

EUREKA OUTSOURCING SOLUTIONS PVT LTD,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE (1), THANE

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

ITA 2845/MUM/2023[2015-16]Status: DisposedITAT Mumbai23 Jan 2024AY 2015-16

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Eureka Outsourcing Solutions Pvt. Ltd. Dy. Cit, Circle (1) 5Th Floor, High Street Cum Highland Thane Corporate Centre, Kapurbawadi, Vs. Thane-400 607

For Appellant: Shri Vijaykumar S. BiyaniFor Respondent: Shri P. D. Choughule

Section 143(3)Section 197Section 250Section 271(1)(c)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM Eureka Outsourcing Solutions Pvt. Ltd. Dy. CIT, Circle (1) 5th Floor, High Street cum Highland Thane Corporate Centre, Kapurbawadi, Vs. Thane-400 607 PAN/GIR No. AAACL 7408 E (Assessee) (Respondent) : Assessee by : Shri Vijaykumar S. Biyani Respondent by : Shri P. D. Choughule Date of Hearing : 13.12.2023 Date of Pronouncement : 23.01.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals)…

JAYPEE CEMENT CORPORATION LIMITED,NOIDA vs. ACIT CIRCLE 5(1)(1), NOIDA

In the result, the appeal of the assessee is allowed and stay application of the assessee is dismissed

ITA 1070/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshm/S. Jaypee Cement Vs. Acit, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) Pan: Aaacz2168D

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Mr. Waseem Arshad, CIT DR

Section 143(1)Section 270ASection 32A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI Before Shri Saktijit Dey, Vice President and SHRI M. Balaganesh, Accountant Member M/s. Jaypee Cement Vs. ACIT, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) PAN: AAACZ2168D SA No. 192/Del/2023 (In ITA No. 1070/Del/2023) (Assessment Year: 2017-18) M/s. Jaypee Cement Vs. ACIT, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Budh Noida Nagar, Noida (Appellant) (Respondent) PAN: AAACZ2168D Assessee by : Shri Ajay Vohra, Sr. Adv Shri V. K. Garg, Adv Shri Ashish Gupta Revenue by: Mr. Waseem Arshad, CIT…

DCIT CC-8(4), MUMBAI vs. M/S RUBY MILLS LTD., MUMBAI

In the result, appeal of the revenue is dismissed

ITA 3958/MUM/2019[2008-09]Status: DisposedITAT Mumbai01 Feb 2021AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Pavan Kumar Gadale, Jm Dcit Central Circle 8(4) Vs. M/S. Ruby Mills Ltd., Room No.658, 6Th Floor 11Th Floor Aayakar Bhavan Ruby House, J.K. Sawant M.K. Road, Mumbai-400020 Marg, Dadar (W) Mumbai – 400 028 Pan/Gir No.Aaact0220G (Appellant) .. (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL), ‘D‘ BENCH MUMBAI BEFORE SHRI RAJESH KUMAR, AM & SHRI PAVAN KUMAR GADALE, JM DCIT Central Circle 8(4) Vs. M/s. Ruby Mills Ltd., Room No.658, 6th Floor 11th Floor Aayakar Bhavan Ruby House, J.K. Sawant M.K. Road, Mumbai-400020 Marg, Dadar (W) Mumbai – 400 028 PAN/GIR No.AAACT0220G (Appellant) .. (Respondent) Revenue by Shri Sajit V. Nair Assessee by Ms. Hema Sharma Date of Hearing 18/01/2021 Date of Pronouncement 01/02/2021 आदेश / O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: The aforesaid appeal has been filed by the assessee against the impugned order dated 29/03/20…

RHEAL SOFTWARE P.LTD,MUMBAI vs. DCIT 8(3), MUMBAI

In the result, the appeal is partly allowed

ITA 670/MUM/2017[2011-12]Status: DisposedITAT Mumbai10 Feb 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. Cit-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. Pan No. Aabcr8008B Appellant Respondent

For Appellant: Shri Ronak Doshi, ARFor Respondent: Shri D.G. Pansari, DR

Section 10BSection 139(5)Section 271Section 271(1)(c)Section 274Section 274r

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. CIT-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. PAN No. AABCR8008B Appellant Respondent Assessee by : Shri Ronak Doshi, AR Revenue by : Shri D.G. Pansari, DR Last Date of Hearing : 15/11/2019 Date of Pronouncement : 10/02/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against t…

DCIT CEN CIR 8(2), MUMBAI vs. DORF KETAL CHEMICALS (I) P.LTD, MUMBAI

In the result, the appeals are allowed for statistical purposes

ITA 4682/MUM/2017[2005-06]Status: DisposedITAT Mumbai18 Oct 2019AY 2005-06

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2004-05 & Assessment Year: 2005-06

For Appellant: Mr. Nilesh Patel, ARFor Respondent: Mr.Rajesh Ojha, &

Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 251Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2004-05 & Assessment Year: 2005-06 Dy. CIT, CC-8(2), 6th floor, Room M/s Dorf-Ketal Chemical (I) No. 658, AayakarBhavan, M.K. Vs. Pvt. Ltd. Drof Ketal Towers, Road, Mumbai-400020. D’Monte Lane, Oriem, Malad (W), Mumbai-400064. PAN No. AAACD3819P Appellant Respondent Revenue by : Mr.Rajesh Ojha, & Assessee by : Mr. Nilesh Patel, AR Date of Hearing : 23/07/2019 Date of pronouncement: 18/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed…

MAHENDRA G GANDHI,MUMBAI vs. ITO 21(1)(3), MUMBAI

In the result, appeal of the assessee is allowed as above

ITA 7642/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Feb 2018AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Soodmahendra G. Gandhi, 1,Yeshwant Bhuvan, Ram Mandir Rd., Vile Parle East, Mumbai 400057 Pan: Aabpg8818M ...... Appellant Vs. The Ito 21(1)(3), Mumbai 400051. .... Respondent

For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Suman Kumar

Section 142(1)Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Mahendra G. Gandhi, 1,Yeshwant Bhuvan, Ram Mandir Rd., Vile Parle East, Mumbai 400057 PAN: AABPG8818M ...... Appellant Vs. The ITO 21(1)(3), Mumbai 400051. .... Respondent Appellant by : Shri Mayur Kisnadwala Respondent by : Shri Suman Kumar Date of hearing : 23/11/2017 Date of pronouncement : 16/ 02 /2018 ORDER PER G.S.PANNU,A.M: The captioned appeal filed by the assessee pertaining to assessment year 2009-10 is directed against the order passed by CIT(A)-32, Mumbai…

HEWITT ASSOCIATES (INDIA) PVT. LTD..,GURGAON vs. DCIT, NEW DELHI

The appeal of the assessee is allowed

ITA 989/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Jul 2016AY 2003-04

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

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

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-989/Del/2013 (Assessment Year: 2003-04) Hewitt Associates (India) Pvt. Ltd. vs DCIT Hewitt Tower, Sector-42, DLF City, Circle 12(1), Room No. 398, Phase-V, Gurgaon. C.R. Building, I.P. Estate, AABCH1599D New Delhi. Assessee by Sh. Abhijit Roy, FCA Revenue by Sh. T.Vasanthan, Sr. DR Date of Hearing 12.04.2016 Date of Pronouncement 08.07.2016 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 17-12-2012 passed…