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 Makhan Lal Agrwal, West Singhbhum vs. ACIT Cir-3, Jstr

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

ITA 142/RAN/2018[12-13]Status: DisposedITAT Ranchi22 Feb 2019

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: Shri Devesh Poddar, Advocate, ld.ARFor Respondent: Shri Inderjeet Singh, CIT/ld.DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI (Before Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.) ITA No. 142/Ran/18 : Asstt. Year : 2012-13 Sri Makhan Lal Agarwal Vs ACIT, Cir-1, Ranchi PAN: AAOFM1897R (APPELLANT) (RESPONDENT) Appellant/assessee by : Shri Devesh Poddar, Advocate, ld.AR Respondent/department by : Shri Inderjeet Singh, CIT/ld.DR Date of Hearing : 11-01-2019 Date of Pronouncement: 22 -02-2019 ORDER PER BENCH: The captioned appeal filed by the assesee, is directed against order dated 20- 03-2018 passed by the ld. Commissioner of Income-tax (Appeals), Jamshedpur in confirming t…

DCIT, Central Circle - 4(4), Kolkata vs. Jayashree Jayakar Mohanka, Legal Heir of Late Lalit Mohanka, Kolkata

In the result, both the appeals of the Revenue and the Cross

ITA 1345/KOL/2018[2006-07]Status: DisposedITAT Kolkata11 Feb 2019AY 2006-07

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri Satbeer Singh Godara

Section 271(1)(c)Section 274

…ITA Nos. 1344 & 1345/KOL/2018 A.Ys. 2005-2006 & 2006-2007 & C.O. Nos. 82 & 83/KOL/2018 (in ITA Nos. 1344 & 1345/KOL/2018) Assessment Years: 2005-06 & 2006-07 Jayashree Jayakar Mohanka, L/H of Late Lalit Mohanka IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri Satbeer Singh Godara, Judicial Member I.T.A. Nos. 1344 & 1345/KOL/2018 Assessment Years: 2005-2006 & 2006-2007 Deputy Commissioner of Income Tax,.........................................Appellant Central Circle-4(4), Kolkata, Aayakar Bhawan (Poorva), 5th Floor, 110, Shanti Pally,…

DCIT, Central Circle - 4(4), Kolkata vs. Jayashree Jayakar Mohanka, Legal Heir of Late Lalit Mohanka, Kolkata

In the result, both the appeals of the Revenue and the Cross

ITA 1344/KOL/2018[2005-06]Status: DisposedITAT Kolkata11 Feb 2019AY 2005-06

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri Satbeer Singh Godara

Section 271(1)(c)Section 274

…ITA Nos. 1344 & 1345/KOL/2018 A.Ys. 2005-2006 & 2006-2007 & C.O. Nos. 82 & 83/KOL/2018 (in ITA Nos. 1344 & 1345/KOL/2018) Assessment Years: 2005-06 & 2006-07 Jayashree Jayakar Mohanka, L/H of Late Lalit Mohanka IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri Satbeer Singh Godara, Judicial Member I.T.A. Nos. 1344 & 1345/KOL/2018 Assessment Years: 2005-2006 & 2006-2007 Deputy Commissioner of Income Tax,.........................................Appellant Central Circle-4(4), Kolkata, Aayakar Bhawan (Poorva), 5th Floor, 110, Shanti Pally,…

Sri Kaushik Mukherjee, Kolkata vs. ACIT, Circle - 61, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2233/KOL/2018[2014-15]Status: DisposedITAT Kolkata08 Feb 2019AY 2014-15

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)Section 271(1)(c)Section 274Section 80G

…ITA No. 2233/KOL/2018 Assessment Year: 2014-2015 Shri Kaushik Mukherjee IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri A.T. Varkey, Judicial Member I.T.A. No. 2233/KOL/2018 Assessment Year: 2014-2015 Shri Kaushik Mukherjee,..........................................................Appellant C/o. S.S. Lohia & Co., 27, Brabourne Road, Room No. 711, 7t h Floor, Narayani Building, Kolkata-700 001 [PAN: AITPM 7515 K] -Vs.- Assistant Commissioner of Income Tax,.................................Respondent Circle-61, Kolkata, Appearances by: Shr…

Valentine Maritime (Gulf) Llc, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result appeal of the assessee is allowed

ITA 1034/MUM/2017[2006-07]Status: DisposedITAT Mumbai01 Feb 2019AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm M/S. Valentine Maritime Vs. Dcit(It) 4 (3) (1) 16Th Floor, (Gulf) Llc 2004-2005, Montreal, B-31 Air India Building Shastri Nagar, Andheri (W), Mumbai - 400021 Mumbai - 400053 Pan/Gir No.Aabcv1070B (Appellant) .. (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM M/s. Valentine Maritime Vs. DCIT(IT) 4 (3) (1) 16th Floor, (Gulf) LLC 2004-2005, Montreal, B-31 Air India Building Shastri Nagar, Andheri (W), Mumbai - 400021 Mumbai - 400053 PAN/GIR No.AABCV1070B (Appellant) .. (Respondent) Assessee by Shri Hiro Rai Revenue by Shri Rajeev Gubgoira Date of Hearing 13/11/2018 Date of Pronouncement 01/02/2019 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by assessee against the order of CIT(A)-55, Mumbai dated 28/10/2016 for A.Y.2006-07 in the matter of…

Shri Suil Prakash, Haryana vs. ACIT, Haryana

In the result, the appeal of the assessee stands allowed

ITA 2104/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jan 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Shri Sunil Prakash, Acit, House No. 901, Circle-Ii, Sector-17, Vs Faridabad. Faridabad, Haryana. (Pan: Afvpp5777K) Appellant Respondent Assessee By : Shri Rakesh Gupta, Adv. Department By: Shri Surender Pal, Sr. Dr Date Of Hearing : 20.11.2018 Date Of Pronouncement : 30.01.2019

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 271(1)(c)Section 80I

…ITA No. 2104/D/2015 Assessment year 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment year: 2009-10 Shri Sunil Prakash, ACIT, House No. 901, Circle-II, Sector-17, vs Faridabad. Faridabad, Haryana. (PAN: AFVPP5777K) Appellant Respondent Assessee by : Shri Rakesh Gupta, Adv. Department by: Shri Surender Pal, Sr. DR Date of hearing : 20.11.2018 Date of pronouncement : 30.01.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : This appeal is preferred by the assessee against the ord…

Sri.Alavikutty, Vengara, Malappuram vs. The DCIT, Calicut

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.524/Coch/2018 Assessment Year : 2007-08 Shri K. Alavikutty, Vs. The Deputy Commissioner of Kurukkan House, Income-tax, Central Circle-2, Valiyora, Vengara, Calicut. Malappuram. [PAN: AQUIPA 5278L] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri P.V. Vijayan, ITP Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 24/01/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of th…

Delip Jerath, Ranchi vs. ITO WD-2(3), Ranchi

Appeals are allowed

ITA 26/RAN/2018[10-11]Status: DisposedITAT Ranchi11 Jan 2019

Bench: Shri S.S, Godara

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.26-28/Ran/2018 Assessment Years:2010-11 to 2012-13 Delip Jerath Income Tax Officer, बनाम / 1, Hindoo House, Jerath Ward-2(3), Ranchi V/s. Compound, Main Road, Hinoo, Ranchi [PAN No.ABRPJ 0041 N] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Rajiv Ranjan Mittal, CA आवेदक क" ओर से/By Assessee Shri P.K. Mondal, JCIT-DR राज"व क" ओर से/By Revenue 08-01-2019 सुनवाई क" तार"ख/Date of Hearing 11-01-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These three assessee’s appeals for assessment year(s)…

M/S. Sourenee Leaves (P) Ltd., [Formerly M/S. Soureni Plantation (P) Ltd., Kolkata vs. DCIT, Circle - 4, Kolkata

In the result, the appeal of the assessee is allowed

ITA 770/KOL/2018[2005-06]Status: DisposedITAT Kolkata09 Jan 2019AY 2005-06

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

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

…ITA No. 770/KOL/2018 A.Y. 2005-2006 M/s. Sourenee Leaves (P) Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri A.T. Varkey, Judicial Member I.T.A. No. 770/KOL/2018 Assessment Year: 2005-2006 M/s. Sourenee Leaves (P) Limited,....................................................Appellant [Formerly M/s. Soureni Plantation (P) Limited], 756, Anandapur EM Bypass, P.S. Tiljala, Kolkata-700 107 [PAN: AALCS 7093 K] -Vs.- Deputy Commissioner of Income Tax,.............................................Respondent Circle-4, Kolkata, Aayakar Bhaw…

Shri Kamal Kumar Bansal, Kolkata vs. ITO, Ward - 35(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 743/KOL/2018[2013-14]Status: DisposedITAT Kolkata09 Jan 2019AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

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

…ITA No. 743/KOL/2018 A.Y. 2013-2014 Sri Kamal Kumar Bansal IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri A.T. Varkey, Judicial Member I.T.A. No. 743/KOL/2018 Assessment Year: 2013-2014 Sri Kamal Kumar Bansal,.............................................................Appellant 45, Lenin Sarani, Kolkata-700 013 [PAN: AECPB 6322 E] -Vs.- Income Tax Officer,.......................................................................Respondent Ward-35(3), Kolkata, Aayakar Bhawan Poorva, 8 th Floor, 110, Shantipally, E.M. Bypass, Kolkata-700 10…

Apoorv Industrial Corporation, Kolkata vs. ITO, Ward - 43(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 573/KOL/2018[2012-13]Status: DisposedITAT Kolkata08 Jan 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

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

…ITA No. 573/KOL/2018 A.Y. 2012-2013 Apoorv Industrial Corporation IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri A.T. Varkey, Judicial Member I.T.A. No. 573/KOL/2018 Assessment Year: 2012-2013 Apoorv Industrial Corporation,.....................................................Appellant 205, Rabindra Sarani, Kolkata-700 007 [PAN: AAHEA 5653 Q] -Vs.- Income Tax Officer,.......................................................................Respondent Ward-43(1), Kolkata, 3, Government Place West, Kolkata-700 001 Appearances by: Shri Manish…

Simran K Sayyed, Gadag vs. Income Tax Officer Ward-1, Gadag

In the result, assessee’s appeal for Asst

ITA 1949/BANG/2017[21012-13]Status: DisposedITAT Bangalore04 Jan 2019

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2012-13 Ms. Simran. K. Sayyed, Vs. Income Tax Officer, Near Bhisma Tank, Ward - 1, Gadag – 582 101. Gadag. Pan : Bwgps 4895 G Appellant Respondent Assessee By : Ms. Mrinalini, Advocate Revenue By : Smt. Vikas K. Suryawamshi, Addl. Cit Date Of Hearing : 19.12.2018 Date Of Pronouncement : 04.01.2019

For Appellant: Ms. Mrinalini, AdvocateFor Respondent: Smt. Vikas K. Suryawamshi, Addl. CIT
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2012-13 Ms. Simran. K. Sayyed, Vs. Income Tax Officer, Near Bhisma Tank, Ward - 1, Gadag – 582 101. Gadag. PAN : BWGPS 4895 G APPELLANT RESPONDENT Assessee by : Ms. Mrinalini, Advocate Revenue by : Smt. Vikas K. Suryawamshi, Addl. CIT Date of hearing : 19.12.2018 Date of Pronouncement : 04.01.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order of CIT(A), Hubli dated 15.06.2017, upholding the levy of pe…

M/S Mann & Hummel Filter Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, appeal by the Assessee is allowed

ITA 798/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Dec 2018AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2010-11

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)(Bengaluru)
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Mann & Hummel Filter Pvt. Ltd., Vs. The Deputy Commissioner of Plot No.231/1, 11th Main Road, Income Tax, 1st Stage, 3rd Phase, Circle 12(1), Peenya Industrial Area, Bangalore. Bangalore – 560 058. PAN: AAECM 4056D APPELLANT RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Revenue by : Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)(Bengaluru) Date of hearing : 04.12.2018 Date of Pronouncement : 31.12.2018 O R D E R Per N.V. Vasudeva…

Model Fuels Pvt. Ltd., Kolkata vs. ITO, Ward - 3(3), Kolkata

Appeal is allowed

ITA 382/KOL/2018[2010-11]Status: DisposedITAT Kolkata26 Dec 2018AY 2010-11

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2010-11 Model Fuels Pvt. Ltd., Income Tax Officer, बनाम C/O Rsvpc & Company, Ward-3(3), P-7, / 41A, A.J.C.Bose Road, V/S. Chowringhee Square, Suite No.613, 6Th Floor, Aayakar Bhawan, Kolkata-700 017 Kolkata-69 [Pan No.Aabcm 8951 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Lokesh Mishra, Ar अपीलाथ" क" ओर से/By Appellant Shri S.Haldar, Sr-Dr ""यथ" क" ओर से/By Respondent 19-12-2018 सुनवाई क" तार"ख/Date Of Hearing 26-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-1, Kolkata’S Order Dated 29.01.2018 Passed In Case No.Itba/Appeal_1/2017-18/1007753670(1), Involving Proceedings 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File(S) Perused. 2. The Assessee’S Sole Substantive Grievance Raised In The Instant Appeal Challenges Correctness Of Both The Lower Authorities Action Imposing The Penalty In Issue Of ₹3,13,571/- U/S 271(1)(C) Of The Act. It Emerges From The Relevant Penalty Notice Dated 28.03.2013 That The Assessing Officer Did Not Specify As To Whether The Assessee Is Accused Of Concealment Of Particulars Of Any Taxable Income Or It Had

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

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year: 2010-11 Model Fuels Pvt. Ltd., Income Tax Officer, बनाम C/o RSVPC & Company, Ward-3(3), P-7, / 41A, A.J.C.Bose Road, V/s. Chowringhee Square, Suite No.613, 6th Floor, Aayakar Bhawan, Kolkata-700 017 Kolkata-69 [PAN No.AABCM 8951 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Lokesh Mishra, AR अपीलाथ" क" ओर से/By Appellant Shri S.Haldar, Sr-DR ""यथ" क" ओर से/By Respondent 19-12-2018 सुनवाई क" तार"ख/Date of…

Vaibhav Global Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 731/JPR/2018[2010-11]Status: DisposedITAT Jaipur19 Dec 2018AY 2010-11
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 730 & 731/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 & 2010-11 cuke Vaibhav Global Ltd. The ACIT, Vs. (Earlier known as Vaibhav Gems Ltd.) Circle-5, K-6-B Fateh Tiba, Adarsh Nagar, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Mehta (C.A…

Vaibhav Global Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 730/JPR/2018[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 730 & 731/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 & 2010-11 cuke Vaibhav Global Ltd. The ACIT, Vs. (Earlier known as Vaibhav Gems Ltd.) Circle-5, K-6-B Fateh Tiba, Adarsh Nagar, Jaipur Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Mehta (C.A…

M/S. Skylark Fiscal Sevices Pvt. Ltd., Kolkata vs. ITO, Ward - 7(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2259/KOL/2017[2009-10]Status: DisposedITAT Kolkata30 Nov 2018AY 2009-10

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 143(3)Section 271(1)(c)Section 274Section 41(1)

…ITA No. 2259/KOL/2017 A.Y. 2009-2010 M/s. Skylark Fiscal Services Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2259/KOL/2017 Assessment Year: 2009-2010 M/s. Skylark Fiscal Services Pvt. Limited,..............................Appellant ‘Subham’, Room No. 506, 5th Floor, 1, Sarojini Naidu Sarani, Kolkata-700 017 [PAN: AADCS 7738 R] -Vs.- Income Tax Officer,.................................................................Respondent Ward-7(3), Kolkata, Aayakar Bhawan, P-7, Chow…

M/S S R Construction Company, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, assessee’s appeal for Asst

ITA 2111/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Nov 2018AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. Srinidhi Das, Addl. CIT (D.R)
Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.2111/Bang/2018 (Assessment Year : 2014-15) M/s. S.R. Construction Company, Ch. Nagarathnamma, No.41, 1st Floor, 30th Cross, Kanakapura Road, Jayanagar, 7th Block, Bangalore-560 070. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 7(2)(1), Bangalore. ….. Respondent. Appellant By : Shri V. Srinivasan, Advocate. Respondent By : Smt. Srinidhi Das, Addl. CIT (D.R) Date of Hearing : 19.11.2018. Date of Pronouncement : 27.11.2018. O R D E R Per Shri…

Ritesh P. Burad, Mumbai vs. Asst CIT Cir 2, Thane

In the result, appeal of the assessee is allowed

ITA 3446/MUM/2017[2011-12]Status: DisposedITAT Mumbai26 Oct 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Ritesh P. Burad Vs. Asst. Commissioner Of 17B, Prena Building Income Tax, Circle-2 Swagatam Housing Complex Thane Jesal Park, Bhayander(E), Thane Pan/Gir No.Adgpb7399N (Appellant) .. (Respondent)

Section 131Section 133ASection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Shri Ritesh P. Burad Vs. Asst. Commissioner of 17B, Prena Building Income Tax, Circle-2 Swagatam Housing Complex Thane Jesal Park, Bhayander(E), Thane PAN/GIR No.ADGPB7399N (Appellant) .. (Respondent) Assessee by Shri Prakash Jhunjhunwala Revenue by Shri E Sridhar Date of Hearing 18/09/2018 Date of Pronouncement 26/10/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 3, Thane dated 17/02/2017 for A.Y.2011-12 in the matter of imposition of p…

Prakash Chandra Kapoor, Mumbai vs. ACIT CC -42, Mumbai

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

ITA 873/MUM/2016[2008-09]Status: DisposedITAT Mumbai10 Oct 2018AY 2008-09

Bench: Hon’Ble Shri R. C. Sharma, Am & Hon’Ble Shri Sandeep Gosain, Jm

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Abi Rama
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE HON’BLE SHRI R. C. SHARMA, AM & HON’BLE SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 873 & 874/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2006-07) Prakash Chandra Kapoor ACIT CC-42 बिधम/ Pallonji Mansion, Flat No. 6/D, Aayakar Bhavan, M. Cuffe Parade, K. Road, Vs. Mumbai-400 021 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. ABAPK6775D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Anuj Kisnadwala प्रत्यथीकीओरसे/Respondentby : Shri Abi Rama Kartikiyen सुनवाईकीतारीख/ : 03/10/2018 Date of Hearing घोषण…