CIT v. Udaipur Hotels Ltd.

35 Taxmann.com 207High Court#24606 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Udaipur Hotels Ltd.

Max Life Insurance Company Ltd., Gurgaon vs. ACIT, Circle- 1, Ltu, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1138/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Oct 2022AY 2010-11

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2010-11] Max Life Insurance Company Ltd., Vs Acit, Plot No.90A, Sector-18, Udyog Vihar, Circle-1, Ltu, Gurgaon, Haryana-122018. New Delhi. Pan-Aaccm3201E Appellant Respondent Appellant By Shri Himanshu Sinha, Adv. & Shri Bhuvan Dhoopar, Adv. Respondent By Shri Jeetender Chand, Sr.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 18.10.2022 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A)-22, New Delhi, Dated 29.11.2018 For The Assessment Year 2010-11. The Assessee Has Raised Following Grounds Of Appeal:- 1. “That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Upholding Penalty Levied By The Ao Under Section 271(1)(C) Of The Act Without Considering The Material Available On Record. 2. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Penalty Proceedings Are Separate & Distinct From Assessment Proceedings & Mere Disallowance Of A Claim Made By The Appellant Does Not Automatically Lead To Imposition Of Penalty Under Section 271(1)(C). 3. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Issue Involved In Appellant’S Case Is Purely A Legal Issue To Be Decided On Interpretation Of The Provisions Of The Act & Merely Because Ld. Ao Adopts A View

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Max Life Insurance Company Ltd., vs ACIT, Plot No.90A, Sector-18, Udyog Vihar, Circle-1, LTU, Gurgaon, Haryana-122018. New Delhi. PAN-AACCM3201E APPELLANT RESPONDENT Appellant by Shri Himanshu Sinha, Adv. & Shri Bhuvan Dhoopar, Adv. Respondent by Shri Jeetender Chand, Sr.DR Date of Hearing 18.10.2022 Date of Pronouncement 18.10.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order of Ld. CIT(A)-22…

DCIT, New Delhi vs. Vatika Hospitality Pvt. Ltd., New Delhi

In the result, appeal filed by the revenue is allowed for statistical purposes

ITA 2331/DEL/2012[2008-09]Status: DisposedITAT Delhi13 Feb 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vatika Hospitality Central Circle-20, Pvt. Ltd, Vs. Room No. 333, E- 621A, Devika Tower, 2, Ara Centre, 6, Nehru Tower, New Jhandewalan Extn, Delhi New Delhi Pan:Aaacv0695D (Appellant) (Respondent) Dcit, Vatika Hospitality Central Circle-20, Pvt. Ltd, Vs. Room No. 333, E- 621A, Devika Tower, 2, Ara Centre, 6, Nehru Tower, New Jhandewalan Extn, Delhi New Delhi Pan:Aaacv0695D (Appellant) (Respondent) Vatika Hospitality Dcit, Pvt. Ltd, Central Circle-20, Vs. 621A, Devika Tower, Room No. 333, 6, Nehru Tower, New E-2, Ara Centre, Delhi Jhandewalan Pan:Aaacv0695D Extn, New Delhi (Appellant) (Respondent)

For Appellant: Sh. SS Rana, CIT DRFor Respondent: Sh. CS Agarwal, Sr. Adv

Section 271

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vatika Hospitality Central Circle-20, Pvt. Ltd, Vs. Room No. 333, E- 621A, Devika Tower, 2, ARA Centre, 6, Nehru Tower, New Jhandewalan Extn, Delhi New Delhi PAN:AAACV0695D (Appellant) (Respondent) DCIT, Vatika Hospitality Central Circle-20, Pvt. Ltd, Vs. Room No. 333, E- 621A, Devika Tower, 2, ARA Centre, 6, Nehru Tower, New Jhandewalan Extn, Delhi New Delhi PAN:AAACV0695D (Appellant) (Respondent) Vatika Hospitality DCIT, Pvt. Ltd, Central Circle-20, Vs. 621A, Devik…

Ramniklal Ratilal Mehta, Mumbai vs. ACIT 13(1), Mumbai

In the result, the appeal of the Assessee is allowed

ITA 6729/MUM/2013[2008-09]Status: DisposedITAT Mumbai26 Oct 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2008-09 Ramniklal Ratilal Mehta, Acit 13(1), 13 Champa Galli बनाम/ Room No.428. 4Th Floor Mumbai-400002 Aaykar Bhavan, M.K.Rd. Vs. Mumbai (Appellant) (Revenue) P.A. No. Aabpm783P Appellant By Shri Hiro Rai, (Ar) Revenue By Shri B.S. Bist (Sr. Dr)

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

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2008-09 Ramniklal Ratilal Mehta, ACIT 13(1), 13 Champa Galli बनाम/ Room No.428. 4th Floor Mumbai-400002 Aaykar Bhavan, M.K.Rd. Vs. Mumbai (Appellant) (Revenue) P.A. No. AABPM783P Appellant by Shri Hiro Rai, (AR) Revenue by Shri B.S. Bist (Sr. DR) सुनवाई क" तार"ख/Date of Hearing : 05/10/2016 26/10/2016 आदेश क" तार"ख /Date of Order: आदेश / O R…