CIT v. Surendra Prasad Agarwal

142 Taxmann 653High Court2005#3860 most cited
30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 263Section 270ASection 143(3)Section 148Section 273(b)Section 132Section 139(1)Section 142(1)

Issues it is cited on

section 271(1)(a)section 271aab(1a)section 270a(6)section 270a(2)assessment order erroneouspenalty u/s 270aunder-reporting of incomepenalty under section 270asection 270section 270aconcealment of incomesection 271aac

Judgments citing CIT v. Surendra Prasad Agarwal

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 220/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Ram Kishan Verma, Kota vs. PCIT (Circle), Jaipur

In the result appeal of the assessee in the ITA No

ITA 219/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 218/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 217/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 216/JPR/2022[2016-17]Status: DisposedITAT Jaipur25 Nov 2022AY 2016-17
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Harish Jain, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 215/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 214/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A”JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.214 to 216/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13, 2015-16 & 2016-17 Harish Jain cuke PCIT (Central), Vs. 2-PA-8, Vigyan Nagar, Jaipur. Kota-324005. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPJ 4764 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 217 to 223/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2012-13 to 2018-1…

Pawan Kumar Agarwal, New Delhi vs. Pr. CIT-12, New Delhi

In the result, this ground of appeal is allowed

ITA 1358/DEL/2020[2014-15]Status: DisposedITAT Delhi04 May 2022AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Shri Satish Agarwal, CAFor Respondent: Shri T. Kipgen, CIT-DR
Section 143(3)Section 153ASection 263Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.As. No. 1356 & 1358/DEL/2020 Assessment Years 2013-14 & 2014-15 Pawan Kumar Agarwal, v. Pr.CIT-12, A-4/2, Rana Pratap Bagh, New Delhi. New Delhi. TAN/PAN: ADUPA9815A (Appellant) (Respondent) Appellant by: Shri Satish Agarwal, CA Shri Dharender Kumar, CA Respondent by: Shri T. Kipgen, CIT-DR Date of hearing: 07 04 2022 Date of pronouncement: 04 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed at the instance of th…

Pawan Kumar Agarwal, New Delhi vs. Pr. CIT-12, New Delhi

In the result, this ground of appeal is allowed

ITA 1356/DEL/2020[2013-14]Status: DisposedITAT Delhi04 May 2022AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Shri Satish Agarwal, CAFor Respondent: Shri T. Kipgen, CIT-DR
Section 143(3)Section 153ASection 263Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.As. No. 1356 & 1358/DEL/2020 Assessment Years 2013-14 & 2014-15 Pawan Kumar Agarwal, v. Pr.CIT-12, A-4/2, Rana Pratap Bagh, New Delhi. New Delhi. TAN/PAN: ADUPA9815A (Appellant) (Respondent) Appellant by: Shri Satish Agarwal, CA Shri Dharender Kumar, CA Respondent by: Shri T. Kipgen, CIT-DR Date of hearing: 07 04 2022 Date of pronouncement: 04 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed at the instance of th…

Jyoti Ranjan Roy, Kolkata vs. PCIT-17, Kolkata

In the result, appeal filed by assessee stands dismissed

ITA 1015/KOL/2017[2006-07]Status: DisposedITAT Kolkata10 Nov 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07 Jyoti Ranjan Roy V/S. Pr. Cit-17, Bd-2, Sectdor-1, Salt Uttarapan Building, Ds4, 2Nd Floor, Lake Ciity,Kolkata-64 [Pan No.Adlpr 2179 P] Ultadanga, Kolkata-54 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri T.K. Chakrborty, Advocate अपीलाथ" क" ओर से/By Appellant Shri . Mallikarjuna, Cit-Dr ""यथ" क" ओर से/By Respondent 06-09-2017 सुनवाई क" तार"ख/Date Of Hearing 10-11-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Is An Appeal By The Assessee Against The Order Of Commissioner Of Income Tax-17-Kolkata Passed U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 21.03.2017 For Assessment Year 2006-07. Shri T.K. Chakraborty, Ld. Advocate Appeared On Behalf Of Assessee & Shri G.Mallikarjuna, Ld. Departmental Representative Appeared On Behalf Of Revenue. 2. Ground No. 1 To 4 Are Inter-Related & Therefore Being Taken Up Together. Solitary Inter-Connected Issue Raised By Assessee In This Appeal Is That Ld. Pr.Cit Erred In Holding The Assessment Order As Erroneous In So Far As Prejudicial To The Interest Of Revenue. 3. Briefly Stated Facts As Culled Out From The Order Of Authorities Below Are That Assessee In The Present Case Is An Individual & Engaged In The

Section 143(3)Section 144Section 25Section 250Section 251Section 263Section 271(1)(c)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 Jyoti Ranjan Roy V/s. Pr. CIT-17, BD-2, Sectdor-1, Salt Uttarapan Building, DS4, 2nd Floor, Lake Ciity,Kolkata-64 [PAN No.ADLPR 2179 P] Ultadanga, Kolkata-54 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri T.K. Chakrborty, Advocate अपीलाथ" क" ओर से/By Appellant Shri . Mallikarjuna, CIT-DR ""यथ" क" ओर से/By Respondent 06-09-2017 सुनवाई क" तार"ख/Date of Hearing 10-11-2017 घोषणा क" तार"ख/Date of Pronouncemen…