How many judgments cite CIT v. Virgo Marketing (P) Ltd.?

384 judgments on BharatTax cite CIT v. Virgo Marketing (P) Ltd. (171 Taxmann 156), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Virgo Marketing (P) Ltd. come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 147, Section 148, Section 270A.

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 274 Section 143(3)Section 147 Section 148 Section 270A Section 132(4)Section 153A

Read the full judgment

Issues it is cited on

penalty proceedings initiated furnishing inaccurate particulars of income furnishing inaccurate particulars penalty under section 271(1)(c)non-application of mind section 274 concealment of income penalty u/s 271(1)(c)levy of penalty section 271(1)section 271 section 271(1)(c)

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

Amit Capital & Securities P.Ltd, Mumbai vs. ITO 2(1)(1), Mumbai

The appeal of the assessee is allowed

ITA 3443/MUM/2017[2006-07]Status: DisposedITAT Mumbai09 Oct 2018AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2006-07 Amit Capital & Securities Income Tax Officer Private Limited, Range-2(1)(1), बनाम/ 47A, 3Rd Floor, Plot No.308, Aayakar Bhavan, Vs. Hanuman Building, Perin M. K. Road, Nariman Street, Fort, Mumbai-400020 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaaca4219Q "नधा"रती क" ओर से / Assessee By Shri Govind Jhaveri Shri Satishchandra Rajore-Dr राज"व क" ओर से / Revenue By 04/10/2018 सुनवाई क" तार"ख / Date Of Hearing : घोषणा क" तार"ख/Date Of Pronouncement 09/10/2018

Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year 2006-07 Amit Capital & Securities Income Tax Officer Private Limited, Range-2(1)(1), बनाम/ 47A, 3rd Floor, Plot No.308, Aayakar Bhavan, Vs. Hanuman Building, Perin M. K. Road, Nariman Street, Fort, Mumbai-400020 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAACA4219Q "नधा"रती क" ओर से / Assessee by Shri Govind Jhaveri Shr…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Laxmichand D. Rohira, Mumbai

In the result, the appeals of the revenue are hereby dismissed and cross-objections filed by the assessee are hereby ordered to be allowed

ITA 1178/MUM/2016[2002-03]Status: DisposedITAT Mumbai24 Sept 2018AY 2002-03

Bench: Shri R.C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.1178 To 1184/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2008-09 & 2007-08) Dy. Cit Cc-3(4) Central बिधम/ Shri Lakhmichand D. Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. Co. Nos. 250 To 256/Mum/2017 (Arising Out Of Ita. Nos.1183, 1178, 1179, 1180, 1181 1182 & 1184/M/2016) (निर्धारण वर्ा / Assessment Years: 2008-09, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07& 2007-08) बिधम/ Shri Lakhmichand D. Dy. Cit Cc-3(4) Central Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adnpr6420M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Chaitanya Anjaria (Dr) Assessee By: Shri Vimal Punmiya (Ar) सुनवाई की तारीख / Date Of Hearing: 05.09.2018 घोषणा की तारीख /Date Of Pronouncement: 24.09.2018

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Chaitanya Anjaria (DR)

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.1178 to 1184/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2008-09 & 2007-08) Dy. CIT CC-3(4) Central बिधम/ Shri Lakhmichand D. Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. CO. Nos. 250 to 256/Mum/2017 (Arising Out of ITA. NOs.1183, 1178, 1179, 1180, 1181 1182 & 1184/M/2016) (निर्धारण वर्ा / Assessment Years: 2008-09, 2002…

Shri Shankar Singh Sherawat, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 230/JPR/2018[2012-13]Status: DisposedITAT Jaipur14 Aug 2018AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Anup Singh (JCIT)

Section 271Section 271(1)(c)Section 274Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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. 230/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Shankar Singh Sherawat, Income Tax Officer Vs. Village- Sukhiya, Ward No. 2, Near Ward-7(2), Adarsh Public School, Tehsil- Sanganer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUEPS 3763 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA)…

Zaki Ahmed Farooqui, Jaipur vs. DCIT, Jaipur

In the result, appeals of the assessee are partly allowed

ITA 849/JPR/2016[2007-08]Status: DisposedITAT Jaipur14 Aug 2018AY 2007-08

Bench: Or At The Time Of Hearing.

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 848 & 849/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2005-06 & 07-08. cuke Shri Zakki Ahmed Farooqui, The DCIT, Vs. D-55, Ram Nagar, Shastri Nagar, Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ADNPA 4418 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Advocate) jktLo dh vksj ls@ Revenue b…

Shri Kailash Chand Jat, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 229/JPR/2018[2012-13]Status: DisposedITAT Jaipur09 Aug 2018AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha (JCIT)

Section 271Section 271(1)(c)Section 274Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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. 229/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Kailash Chand Jat, Income Tax Officer Vs. Village- Sukhiya, Ward No. 2, Near Ward-7(2), Adarsh Public School, Tehsil- Sanganer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJVPJ 0804 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo…

Shree Tirupati Geenfield Developers, Thane vs. Asst CIT Cen Cir 3, Thane

In the result, appeal of the assessee is allowed

ITA 586/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Aug 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Shree Tirupati Greenfield Vs. Asst. Commissioner Of Income Developers, Tax, Central Circle – 3, 6Th Floor, Ashar It Park Devanchand Hansraj Compound, Kolshet Road Road No.16Z, Wagle Estate Dhokali, Thane (W)-400607 Thane (W) Pan/Gir No. Abdfs2863H Appellant) .. Respondent)

Section 132Section 132(4)Section 139(1)Section 143(3)Section 234ASection 271Section 271(1)(c)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Shree Tirupati Greenfield Vs. Asst. Commissioner of Income Developers, Tax, Central Circle – 3, 6th Floor, Ashar IT Park Devanchand Hansraj Compound, Kolshet Road Road No.16Z, Wagle Estate Dhokali, Thane (W)-400607 Thane (W) PAN/GIR No. ABDFS2863H Appellant) .. Respondent) Assessee by Shri Chetan Karia & Shri Tejas Parekh Revenue by Shri Ashish Kumar Date of Hearing 25/07/2018 Date of Pronouncement 06/08/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the o…

Tanna Financial Services P. Ltd, Mumbai vs. Asst CIT Cir 4(2), Mumbai

In the result, assessee’s appeal for A

ITA 206/MUM/2011[2006-07]Status: DisposedITAT Mumbai06 Aug 2018AY 2006-07

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

For Appellant: Shri Vishnu AgrawalFor Respondent: Shri Ashish Kumar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE HON’BLE SHRI R. C. SHARMA, AM & HON’BLE SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No.206/Mum/2011 (निर्धारणवर्ा / Assessment Year: 2006-07) M/s Tanna Financial Services ACIT Cir. 4(2) बिधम/ 6th floor, Aayakar Pvt. Ltd. Vs. Officne No. 5, 36 Hamam Street, Bhavan, M. k. Road, Fort, Mumbai-400 039 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCC5330R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Vishnu Agrawal प्रत्यथीकीओरसे/Respondentby : Shri Ashish Kumar सुनवाईकीतारीख/ : 25/07/2018 Date of Hearing घोषणाक…

M/S Triveni Quality Minerals Private Limited, Jaipur vs. Income Tax Officer, Ward-6-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 531/JPR/2018[2013-14]Status: DisposedITAT Jaipur01 Aug 2018AY 2013-14

For Appellant: Ms. Suhani Mamodia (CA)For Respondent: Smt. Poonam Rai (DCIT)

Section 139(1)Section 143(2)Section 271(1)(c)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] 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. 531/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke M/s. Triveni Quality Minerals Pvt. Ltd., The Income Tax Officer Vs. C/o Maharwal & Associates, Ward 6(3), B-23/24, City Centre, S.C. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AADCT 5495 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Ms. Suhani Mamodia…

M/S. Kaveri Infrastructure Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 644/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Jul 2018AY 2008-09

Bench: Shri N.K Billaiya & Shri Kuldip Singh

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. Amit Jain, Sr. DR

Section 143(3)Section 153ASection 271(1)(c)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI N.K BILLAIYA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 644/Del/2015 (ASSESSMENT YEAR : 2008-09) M/s Kaveri Infrastructure Pvt. DCIT Ltd., Vs. Central Circle-06 B-14, Kaveri House, New Delhi. Geetanjali Enclave, New Delhi. PAN No: AABCK7148K APPELLANT RESPONDENT Assessee by : Sh. R.S. Singhvi, CA & Sh. Satyajeet Goel, CA. Revenue by : Sh. Amit Jain, Sr. DR Date of Hearing : 09.07.2018. Date of Pronouncement : 17/07/2018. ORDER PER: KULDIP SINGH, JM The Appellant, M/s Kaveri Infrastructure Pvt. Ltd.,…

Shri Prabhu Shankar Agarwal, Kolkata vs. DCIT, Central Circle - 4(1), Kolkata

In the result, appeal of assessee is allowed

ITA 562/KOL/2018[2014-15]Status: DisposedITAT Kolkata10 Jul 2018AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 139(2)Section 142(1)Section 143(3)Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 562/Kol/2018 Assessment Years: 2014-15 Deputy Commissioner of Income-tax, Shri Prabhu Shankar Agarwal Vs. Central Circle-4(1), Kolkata. (PAN: ADEPA4448F) Appellant Respondent Date of Hearing 28.06.2018 Date of Pronouncement 10.07.2018 For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Saurabh Kumar, Addl. CIT, Sr. DR ORDER Per Shri A.T.Var…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4876/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Jul 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR

Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 4875/Del/2016 : Asstt. Year : 2006-07 ITA No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner of Income 35, Link Road, 2nd Floor, Lajpat Tax, Circle-24(2), Nagar-III, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECS1124Q Assessee by : Sh. Ashwani Kumar, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement : 09.07.2018 ORDER Per N. K. Saini, AM: These appeals by the assessee are directed agai…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4875/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Jul 2018AY 2006-07

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR

Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

Eon Aviation Pvt. Ltd., Mumbai vs. DCIT, 5(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3011/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Jun 2018AY 2011-12

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 143(3)Section 250Section 271Section 271(1)(c)Section 40

…1 ITA 3011/Mum/2016 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.3011/Mum/2016 (Assessment year: 2011-12) Eon Aviation Pvt Ltd vs DCIT 5(1), Mumbai DB House, Gen. A.K. Vaidya Marg, Goregaon (E), Mumbai-63 PAN : AABCE8158R APPELLANT RESPONDENT Appellant by Smt. Aarati Vissanji Respondent by Smt. Pooja Swaroop Date of hearing 19-06-2018 Date of pronouncement 29-06-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed against the order of the CIT(A)-10, Mumbai dated 19…

Quantum Coders Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5766/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, Dda Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaacq1197M Assessee By : Ms. Devina Sharma, Adv. Revenue By : Sh. Kaushlendra Tiwari, Sr. Dr Date Of Hearing : 30.05.2018 Date Of Pronouncement: 29.06.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.08.2015 Of Ld. Cit(A)-7, New Delhi.

For Appellant: Ms. Devina Sharma, AdvFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR

Section 10ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, DDA Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (APPELLANT) (RESPONDENT) PAN No. AAACQ1197M Assessee by : Ms. Devina Sharma, Adv. Revenue by : Sh. Kaushlendra Tiwari, Sr. DR Date of Hearing : 30.05.2018 Date of Pronouncement: 29.06.2018 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 05.08.2015 of ld. CIT(A)-7, New Del…

K.P. PAN Flavours (P) Ltd., Kanpur vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 73/DEL/2016[2004-05]Status: DisposedITAT Delhi28 Jun 2018AY 2004-05

Bench: Sh. G.D. Agrawal & Sh. Sudhanshu Srivastavak.P.Pan Flavours (P) Ltd. Dcit 24/36, Central Circle-8 Birhana Road Vs. New Delhi Kanpur Pan: Aabck7310B Appellant Respondent

For Appellant: Sh. M.L.Jain, Sh. Santosh Agrawal, AdvFor Respondent: Sh. Amit Jain, Sr. DR

Section 132Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SH. G.D. AGRAWAL, PRESIDENT AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER K.P.Pan Flavours (P) Ltd. DCIT 24/36, Central Circle-8 Birhana Road Vs. New Delhi Kanpur PAN: AABCK7310B Appellant Respondent Assessee by : Sh. M.L.Jain, Sh. Santosh Agrawal, Adv. Revenue by : Sh. Amit Jain, Sr. DR Date of hearing : 24.04.2018 : 28.06.2018 Date of pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : This appeal has been preferred by the assessee against order dated 29.10.2015 passed by the Ld. CIT (Appeals)-27, New Delhi for asse…

Ramesh Chand Bansal, Beawar vs. DCIT, Ajmer

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2015[2007-08]Status: DisposedITAT Jaipur19 Jun 2018AY 2007-08

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT - DR

Section 132(4)Section 133ASection 139Section 153ASection 271(1)Section 271(1)(c)Section 274

…offenses which must be specifically stated in the SCN and lastly even the levy of penalty has to be clear as to which particular limb of the offense it is been levied. The position been unclear, penalty was not sustainable as was held in Virgo Marketing (2008)171 Taxmann 156 (Del HC). 11.1 From the entire reading of the subjected assessment order, there appears no satisfaction at all discernable even prima facie and the AO appears to have simply accepted the offer of the income. In the case of Suvaprasanna Bhattacharya (Supra), the Hon’ble ITAT following the decision in case of Madhushree Gupta has in Pr. 6 & 7 h…

ACIT 25(1), Mumbai vs. Chirag Construction, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 4321/MUM/2013[2008-09]Status: DisposedITAT Mumbai15 Jun 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Virender Singh, DRFor Respondent: Miss Pritama Pokhrana, AR

Section 133ASection 143(3)Section 147Section 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 4321/Mum/2013 (inaQa-arNa baYa- / Assessment Year 2008-09) The Asst. Commissioner of M/s Chirag Construction Co. Income Tax, Circle-25(1), C- 105, Gopal Puri, S.V. Road, 111, Pratyakshakar Bhavan, Borivali (W), Mumbai Vs. R.No.2 02, Bandra Kurla Complex, Bandra East, Mumbai-400 051 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. A…

Modi Rubber Ltd., New Delhi vs. DCIT, Circle- 17(1), New Delhi

ITA 2559/DEL/2018[2003-04]Status: DisposedITAT Delhi14 Jun 2018AY 2003-04

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri B.R. Mishra, Senior DR

Section 143Section 271Section 271(1)(c)Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2559/Del./2018 (ASSESSMENT YEAR : 2003-04) AND Stay No.353/Del/2018 (in ITA No.2559/Del./2018) (ASSESSMENT YEAR : 2003-04) M/s. Modi Rubber Ltd., vs. DCIT, Circle 17 (1), 4 – 7C, DDA Shopping Centre, New Delhi. New Friends Colony, New Delhi – 110 025. (PAN : AAACM2062R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Ms. Tejasvi Jain, CA REVENUE BY : Shri B.R. Mishra, Senior DR Date of Hearing : 23.05.2018 Date of Order : 14.06.2018 O R D…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke

Section 132Section 133ASection 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.737 to 740/PUN/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. PAN:AAJPC9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik आयकर अपीऱ सं. / ITA Nos.742 to 747/PUN/2016 यििाारण वषा…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

For Appellant: Shri Kishore Phadke

Section 132Section 133ASection 153ASection 271(1)(c)