CIT v. Virgo Marketing (P) Ltd.

171 Taxmann 156High Court2008#193 most cited

What is CIT v. Virgo Marketing (P) Ltd. authority for?

The assessment order must clearly specify the reason for initiating penalty proceedings under Section 271(1)(c) and explicitly state whether it is for concealment of income or furnishing inaccurate particulars. Failure to identify the specific limb under which penalty is initiated renders the penalty unsustainable.

384

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Virgo Marketing · Section 271(1)(c) · initiation of penalty proceedings · assessment order · specific charge · concealment of income · furnishing inaccurate particulars · levy of penalty · Section 274 · Section 270A

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 147Section 148Section 270ASection 132(4)Section 153A
Read the full judgment

Issues it is cited on

penalty proceedings initiatedfurnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty under section 271(1)(c)non-application of mindsection 274concealment of incomepenalty u/s 271(1)(c)levy of penaltysection 271(1)section 271section 271(1)(c)

Judgments citing CIT v. Virgo Marketing (P) Ltd.

Sri Suresh Rao Sathe.S, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the assessee’s appeal for Assessment Year 2009-10 is allowed as indicated above

ITA 2193/BANG/2018[2009-10]Status: DisposedITAT Bangalore22 Mar 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2009-10 Shri. Suresh Rao Sathe S, Vs. Assistant Commissioner Of No.16, 7Th Main, Income Tax, Indiranagar 2Nd Stage, Circle – 1(2)(1), Bengaluru – 560 038. Bengaluru – 560 095. Pan : Abips 1070 P Appellant Respondent Assessee By : Shri. Rajeev C. Nulvi, Ca Revenue By : Dr. P. V. Pradeep Kumar, Addl. Cit Date Of Hearing : 18.03.2019 Date Of Pronouncement : 22.03.2019

For Appellant: Shri. Rajeev C. Nulvi, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2009-10 Shri. Suresh Rao Sathe S, Vs. Assistant Commissioner of No.16, 7th Main, Income Tax, Indiranagar 2nd Stage, Circle – 1(2)(1), Bengaluru – 560 038. Bengaluru – 560 095. PAN : ABIPS 1070 P APPELLANT RESPONDENT Assessee by : Shri. Rajeev C. Nulvi, CA Revenue by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 18.03.2019 Date of Pronouncement : 22.03.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against…

Chitralekha, Mumbai vs. A.C.I.T.- 17(1), Mumbai

The appeal stands allowed in terms of our above order

ITA 6849/MUM/2017[2010-11]Status: DisposedITAT Mumbai19 Mar 2019AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.6849/Mum/2017 (िनधा"रण वष" / Assessment Year:2010-11) M/S. Chitralekha Asstt. Commissioner Of 25, Andheri Industrial Estate Income Tax -17(1) बनाम/ Near Janki Centre Room No.117 Vs. Off Veera Desai Road Aaykar Bhavan, M.K. Road Andheri (W), Mumbai-400 053 Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafc-1152-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Appellant By : Ms. Aarti Vissanji-Ld.Ar Respondent By : Abhi Ram Kartikeyan - Ld.Dr सुनवाई की तारीख/ : 14/03/2019 Date Of Hearing घोषणा की तारीख / : 19/03/2019 Date Of Pronouncement

For Appellant: Ms. Aarti Vissanji-Ld.ARFor Respondent: Abhi Ram Kartikeyan - Ld.DR
Section 143(3)Section 271Section 271(1)(c)Section 274Section 36(1)(iii)

…1 Chitralekha Assessment Year :2010-11 आयकर अपीलीय अिधकरण “सी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.6849/Mum/2017 (िनधा"रण वष" / Assessment Year:2010-11) M/s. Chitralekha Asstt. Commissioner of 25, Andheri Industrial Estate Income Tax -17(1) बनाम/ Near Janki Centre Room No.117 Vs. Off Veera Desai Road Aaykar Bhavan, M.K. Road Andheri (W), Mumbai-400 053 Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PAN…

Sri Terence Hamilton Ireland, Kolkata vs. ITO, Ward - 22(1), Kolkata

Appeal is allowed

ITA 1885/KOL/2018[2003-04]Status: DisposedITAT Kolkata15 Mar 2019AY 2003-04

Bench: Shri S.S, Godaraassessment Year:2003-04

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2003-04 Sri Terence Hamilton Income Tax Officer, बनाम / Ireland, C/o St. James Ward-22(1), Bamboo V/s. School, 165, A.J.C. Bose Villa,169, A.J.C. Bose Road, Kolkata-14 Road, Kolkat-14 [PAN No.AAJPI 3702 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ravi Tulsiyan, FCA अपीलाथ" क" ओर से/By Appellant Shri C.J. Singh, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 05-03-2019 सुनवाई क" तार"ख/Date of Hearing 15-03-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for ass…

Shri Narandar Pugalia, Bangalore vs. Income Tax Officer Ward-3(2)(3), Bangalore

In the result, the appeals are allowed

ITA 2622/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri G. Manjunatha

For Appellant: Shri Prashanth G.S., CAFor Respondent: Shri Biswarajan Sasmal, CIT
Section 10(38)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos. 2621 & 2622/Bang/2018 Assessment year : 2014-15 Shri Roopchand Pugalia Vs. PAN: AALPP 7821R The Income Tax Officer, Shri Narandar Pugalia Ward 3(2)(3), PAN: AJKPP 0889P Bengaluru. No.41/5, Muthacharya Indl. Estate, Nayandahalli, Mysore Road, Bengaluru – 560 039. APPELLANT RESPONDENT Appellant by : Shri Prashanth G.S., CA Respondent by : Shri Biswarajan Sasmal, CIT Date of hearing : 12.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per N.V. Vasudevan…

Shri Roopchand Pugalia, Bangalore vs. Income Tax Officer Ward-3(2)(3), Bangalore

In the result, the appeals are allowed

ITA 2621/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri G. Manjunatha

For Appellant: Shri Prashanth G.S., CAFor Respondent: Shri Biswarajan Sasmal, CIT
Section 10(38)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos. 2621 & 2622/Bang/2018 Assessment year : 2014-15 Shri Roopchand Pugalia Vs. PAN: AALPP 7821R The Income Tax Officer, Shri Narandar Pugalia Ward 3(2)(3), PAN: AJKPP 0889P Bengaluru. No.41/5, Muthacharya Indl. Estate, Nayandahalli, Mysore Road, Bengaluru – 560 039. APPELLANT RESPONDENT Appellant by : Shri Prashanth G.S., CA Respondent by : Shri Biswarajan Sasmal, CIT Date of hearing : 12.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per N.V. Vasudevan…

M/S Stump Schuele and Somappa Springs Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Ltu Circle-1, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13

ITA 1604/BANG/2018[2012-13]Status: DisposedITAT Bangalore15 Mar 2019AY 2012-13

Bench: Shri Jason P. Boaz & Shri Pavan Kumar Gadaleassessment Year : 2012-13 M/S. Stumpp Schuele & Vs. The Deputy Commissioner Of Somappa Springs Pvt. Ltd., Income Tax, Ltu, No.139/2, Hosur Road, Circle - 1, Koramangala, Bengaluru. Bengaluru-560 095. Pan : Aalcs 7347 E Appellant Respondent Assessee By : Smt. Sowmya, Advocate Revenue By : Shri. M. Rajasekhar, Addl. Cit Date Of Hearing : 14.03.2019 Date Of Pronouncement : 15.03.2019 O R D E R Per Jason P. Boazthis Appeal By The Assessee Is Directed Against The Order Of Cit(A)-10, Bangalore, Dated 01.02.2018 For Assessment Year 2012-13, Upholding The Levy Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 (In Short ‘The Act’) For Assessment Year 2012-13. 2. Briefly Stated, The Facts Relevant For Disposal Of This Appeal Are As Under: Page 2 Of 9 2.1 The Assessee, A Company Engaged In The Manufacture & Supply Of Stabilizer Bars & All Varieties Of Springs, Automobile Components, Spare Parts, Accessories, Etc., Filed Its Return Of Income For Assessment Year 2012-13 On 30.09.2012 Declaring Loss Of (-) Rs.5,34,42,031/- Under Normal Provisions & ‘Book Profits’ Of Rs.2,88,52,729/- Under Section 115Jb Of The Act. The Case Was Taken Up For Assessment For This Assessment Year & The Assessment Was Concluded Under Section 143(3) Of The Act Vide Order Dated 13.03.2015, Wherein The Assessee’S Loss Was Determined At Rs.4,55,68,066/- In View Of The Following Additions / Deductions:- (I) Disallowance Of Deduction Under Section 35(2Ab) – Rs.14,34,982/- (Ii) Disallowance Of Leave Encashment – Rs.64,38,983/-.

For Appellant: Smt. Sowmya, AdvocateFor Respondent: Shri. M. Rajasekhar, Addl. CIT
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 274Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2012-13 M/s. Stumpp Schuele and Vs. The Deputy Commissioner of Somappa Springs Pvt. Ltd., Income Tax, LTU, No.139/2, Hosur Road, Circle - 1, Koramangala, Bengaluru. Bengaluru-560 095. PAN : AALCS 7347 E APPELLANT RESPONDENT Assessee by : Smt. Sowmya, Advocate Revenue by : Shri. M. Rajasekhar, Addl. CIT Date of hearing : 14.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per Jason P. Boaz, Accountant Member This appeal by the assessee is direct…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Visvesvaraya Technological University, Belagavi

In the result, the assessee’s cross objections for Assessment Years

ITA 2859/BANG/2018[2009-10]Status: DisposedITAT Bangalore13 Mar 2019AY 2009-10

Bench: Shri N. V. Vasudevanand Shri Jason P. Boaz

For Appellant: Shri. Pradeep Kumar, CITFor Respondent: Shri. Shivaprasad Reddy
Section 10Section 11Section 12ASection 148Section 271(1)(c)Section 274Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.2854 to 2860/Bang/2018 Assessment years : 2004-05 to 2010-11 The Assistant Commissioner of Vs. M/s. Visvesvaraya Technological Income Tax (E), University, Circle - 1, 6th Floor, Unity “Jnana Sangama” Campus, Building, Bengaluru. Santebastwad Road, Belagavi. PAN : AAAJV 0064 F APPELLANT RESPONDENT C.O. Nos.136 to 142/Bang/2019 Assessment years : 2004-05 to 2010-11 M/s. Visvesvaraya Technological Vs. The Assistant Commissioner of University, Belagavi. Income Tax (E…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Visvesvaraya Technological University, Belagavi

In the result, the assessee’s cross objections for Assessment Years

ITA 2858/BANG/2018[2008-09]Status: DisposedITAT Bangalore13 Mar 2019AY 2008-09

Bench: Shri N. V. Vasudevanand Shri Jason P. Boaz

For Appellant: Shri. Pradeep Kumar, CITFor Respondent: Shri. Shivaprasad Reddy
Section 10Section 11Section 12ASection 148Section 271(1)(c)Section 274Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.2854 to 2860/Bang/2018 Assessment years : 2004-05 to 2010-11 The Assistant Commissioner of Vs. M/s. Visvesvaraya Technological Income Tax (E), University, Circle - 1, 6th Floor, Unity “Jnana Sangama” Campus, Building, Bengaluru. Santebastwad Road, Belagavi. PAN : AAAJV 0064 F APPELLANT RESPONDENT C.O. Nos.136 to 142/Bang/2019 Assessment years : 2004-05 to 2010-11 M/s. Visvesvaraya Technological Vs. The Assistant Commissioner of University, Belagavi. Income Tax (E…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Visvesvaraya Technological University, Belagavi

In the result, the assessee’s cross objections for Assessment Years

ITA 2857/BANG/2018[2007-08]Status: DisposedITAT Bangalore13 Mar 2019AY 2007-08

Bench: Shri N. V. Vasudevanand Shri Jason P. Boaz

For Appellant: Shri. Pradeep Kumar, CITFor Respondent: Shri. Shivaprasad Reddy
Section 10Section 11Section 12ASection 148Section 271(1)(c)Section 274Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.2854 to 2860/Bang/2018 Assessment years : 2004-05 to 2010-11 The Assistant Commissioner of Vs. M/s. Visvesvaraya Technological Income Tax (E), University, Circle - 1, 6th Floor, Unity “Jnana Sangama” Campus, Building, Bengaluru. Santebastwad Road, Belagavi. PAN : AAAJV 0064 F APPELLANT RESPONDENT C.O. Nos.136 to 142/Bang/2019 Assessment years : 2004-05 to 2010-11 M/s. Visvesvaraya Technological Vs. The Assistant Commissioner of University, Belagavi. Income Tax (E…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Visvesvaraya Technological University, Belagavi

In the result, the assessee’s cross objections for Assessment Years

ITA 2856/BANG/2018[2006-07]Status: DisposedITAT Bangalore13 Mar 2019AY 2006-07

Bench: Shri N. V. Vasudevanand Shri Jason P. Boaz

For Appellant: Shri. Pradeep Kumar, CITFor Respondent: Shri. Shivaprasad Reddy
Section 10Section 11Section 12ASection 148Section 271(1)(c)Section 274Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.2854 to 2860/Bang/2018 Assessment years : 2004-05 to 2010-11 The Assistant Commissioner of Vs. M/s. Visvesvaraya Technological Income Tax (E), University, Circle - 1, 6th Floor, Unity “Jnana Sangama” Campus, Building, Bengaluru. Santebastwad Road, Belagavi. PAN : AAAJV 0064 F APPELLANT RESPONDENT C.O. Nos.136 to 142/Bang/2019 Assessment years : 2004-05 to 2010-11 M/s. Visvesvaraya Technological Vs. The Assistant Commissioner of University, Belagavi. Income Tax (E…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Visvesvaraya Technological University, Belagavi

In the result, the assessee’s cross objections for Assessment Years

ITA 2855/BANG/2018[2005-06]Status: DisposedITAT Bangalore13 Mar 2019AY 2005-06

Bench: Shri N. V. Vasudevanand Shri Jason P. Boaz

For Appellant: Shri. Pradeep Kumar, CITFor Respondent: Shri. Shivaprasad Reddy
Section 10Section 11Section 12ASection 148Section 271(1)(c)Section 274Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.2854 to 2860/Bang/2018 Assessment years : 2004-05 to 2010-11 The Assistant Commissioner of Vs. M/s. Visvesvaraya Technological Income Tax (E), University, Circle - 1, 6th Floor, Unity “Jnana Sangama” Campus, Building, Bengaluru. Santebastwad Road, Belagavi. PAN : AAAJV 0064 F APPELLANT RESPONDENT C.O. Nos.136 to 142/Bang/2019 Assessment years : 2004-05 to 2010-11 M/s. Visvesvaraya Technological Vs. The Assistant Commissioner of University, Belagavi. Income Tax (E…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Visvesvaraya Technological University, Belgavi

In the result, the assessee’s cross objections for Assessment Years

ITA 2854/BANG/2018[2004-05]Status: DisposedITAT Bangalore13 Mar 2019AY 2004-05

Bench: Shri N. V. Vasudevanand Shri Jason P. Boaz

For Appellant: Shri. Pradeep Kumar, CITFor Respondent: Shri. Shivaprasad Reddy
Section 10Section 11Section 12ASection 148Section 271(1)(c)Section 274Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.2854 to 2860/Bang/2018 Assessment years : 2004-05 to 2010-11 The Assistant Commissioner of Vs. M/s. Visvesvaraya Technological Income Tax (E), University, Circle - 1, 6th Floor, Unity “Jnana Sangama” Campus, Building, Bengaluru. Santebastwad Road, Belagavi. PAN : AAAJV 0064 F APPELLANT RESPONDENT C.O. Nos.136 to 142/Bang/2019 Assessment years : 2004-05 to 2010-11 M/s. Visvesvaraya Technological Vs. The Assistant Commissioner of University, Belagavi. Income Tax (E…

Sri Rakesh Singh, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(3)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 1478/BANG/2018[2001-02]Status: DisposedITAT Bangalore04 Mar 2019AY 2001-02

Bench: Shri. J. Sudhakar Reddy & Shri. Laliet Kumari.T.A Nos.1478 & 1479/Bang/2018 (Assessment Year : 2001-02 & 2004-05) Sri Rakesh Singh, L/R Of Late Sri Lakhan Singh, No.2, 4Th Floor, R. R. Chambers, Vasanthanagar, Bengaluru .. Appellant Pan : Ardps8589G V. Deputy Commissioner Of Income-Tax, Circle – 6 (3), Bengaluru .. Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Dr. P. V. Pradeep Kumar, Addl. Cit Heard On : 04.03.2019 Pronounced On : 04.03.2019 O R D E R Per Laliet Kumar: The Present Two Appeals Are Filed By The Assessee Against Separate Orders Passed By The Cit (A) Dt.15.02.2018, For The Assessment Years 2001-02 & 2004-05 Respectively, Involving A Common Issue With Regard To Levy Of Penalty U/S.271(1)(C) , Which Was Confirmed By The Cit (A).

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 271(1)(c)Section 274

…ITA.1478 & 1479/Bang/2018 page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A Nos.1478 & 1479/Bang/2018 (Assessment Year : 2001-02 & 2004-05) Sri Rakesh Singh, l/R of late Sri lakhan Singh, No.2, 4th floor, R. R. Chambers, Vasanthanagar, Bengaluru .. Appellant PAN : ARDPS8589G v. Deputy Commissioner of Income-tax, Circle – 6 (3), Bengaluru .. Respondent Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Dr. P. V. Pradeep Kumar, Addl. CIT Heard on : 04.03.2019 Pronounced on : 04.03.2019…

M/S. Honeywell Automation India Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the assessee is allowed

ITA 290/PUN/2017[2006-07]Status: DisposedITAT Pune28 Feb 2019AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Pramod AchuthanFor Respondent: Shri Abhijit Haldar
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 290/PUN/2017 "नधा"रण वष" / Assessment Year : 2006-07 M/s. Honeywell Automation India Limited. 56 & 57, Hadapsar Industrial Estate, Hadapsar, Pune-411 013. PAN : AAACT3904F .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-11, Pune. ……""यथ" / Respondent Assessee by : Shri Pramod Achuthan Revenue by : Shri Abhijit Haldar सुनवाई क" तार"ख / Date of Hearing : 28.02.2019 घोषणा क" तार"ख / Dat…

Lodhi Property Company Ltd., New Delhi vs. ACIT, New Delhi

ITA 1232/DEL/2016[2003-04]Status: DisposedITAT Delhi28 Feb 2019AY 2003-04

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Rinku Singh, Senior DR
Section 143(3)Section 250(6)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.1232/Del./2016 (ASSESSMENT YEAR : 2003-04) M/s. Lodhi Property Company Ltd., vs. ACIT, Circle 15 (2), The Lodhi, Lodhi Road, New Delhi. New Delhi – 110 003. (PAN : AABCH0299N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, CA Shri Satyajeet Goel, CA REVENUE BY : Ms. Rinku Singh, Senior DR Date of Hearing : 05.02.2019 Date of Order : 28.02.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, M/s. Lodhi Property Company Ltd. (here…

Shantaraj P Pola, Hubballi vs. Deputy Commissioner of Income Tax Central Circle, Hubbali

In the result, the appeals are allowed

ITA 2050/BANG/2017[2014-15]Status: DisposedITAT Bangalore27 Feb 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 153CSection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 2047 to 2050/Bang/2017 Assessment years : 2011-12 to 2014-15 Shri Shantaraj P. Pola, Vs. The Deputy Commissioner of No.145, “Shri Nidhi”, Income Tax, Bafna Layout, Central Circle, Gudihal Cross, Navanagar, Karwar Road, Hubballi – 580 025. Hubballi – 580 024. PAN: AHDPP 8605Q APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.02.2019 Date of Pronouncement : 27.02…

Shantaraj P Pola, Hubballi vs. Deputy Commissioner of Income Tax Central Circle, Hubballi

In the result, the appeals are allowed

ITA 2049/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Feb 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 153CSection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 2047 to 2050/Bang/2017 Assessment years : 2011-12 to 2014-15 Shri Shantaraj P. Pola, Vs. The Deputy Commissioner of No.145, “Shri Nidhi”, Income Tax, Bafna Layout, Central Circle, Gudihal Cross, Navanagar, Karwar Road, Hubballi – 580 025. Hubballi – 580 024. PAN: AHDPP 8605Q APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.02.2019 Date of Pronouncement : 27.02…

Shantaraj P Pola, Hubblli vs. Deputy Commissioner of Income Tax Central Circle, Hubballi

In the result, the appeals are allowed

ITA 2048/BANG/2017[2012-13]Status: DisposedITAT Bangalore27 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 153CSection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 2047 to 2050/Bang/2017 Assessment years : 2011-12 to 2014-15 Shri Shantaraj P. Pola, Vs. The Deputy Commissioner of No.145, “Shri Nidhi”, Income Tax, Bafna Layout, Central Circle, Gudihal Cross, Navanagar, Karwar Road, Hubballi – 580 025. Hubballi – 580 024. PAN: AHDPP 8605Q APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.02.2019 Date of Pronouncement : 27.02…

Shantaraj P Pola, Hubballi vs. Deputy Commissioner of Income Tax Central Circle, Hubballi

In the result, the appeals are allowed

ITA 2047/BANG/2017[201-12]Status: DisposedITAT Bangalore27 Feb 2019

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 153CSection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 2047 to 2050/Bang/2017 Assessment years : 2011-12 to 2014-15 Shri Shantaraj P. Pola, Vs. The Deputy Commissioner of No.145, “Shri Nidhi”, Income Tax, Bafna Layout, Central Circle, Gudihal Cross, Navanagar, Karwar Road, Hubballi – 580 025. Hubballi – 580 024. PAN: AHDPP 8605Q APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.02.2019 Date of Pronouncement : 27.02…

Parashuramasa R.Habib, Gadag vs. Assistant Commissioner of Income Tax Circle-2(1), Hublli

In the result, the appeal is allowed

ITA 104/BANG/2017[2012-13]Status: DisposedITAT Bangalore27 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Ashok A Kulkarni, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2012-13 Shri Parashuramasa R Habib, Vs. The Assistant Commissioner of Narasingasa Products, Income Tax, Nar Javali Bazar, Circle 2(1), Narasingasa Galli, Hubli. Gadag – 582 101. PAN: AANPH 0960R APPELLANT RESPONDENT Appellant by : Shri Ashok A Kulkarni, Advocate Respondent by : Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.02.2019 Date of Pronouncement : 27.02.2019 O R D E R Per N.V. Vasudevan, Vice President This is an a…