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 367,368 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.

Shri. Anand, Bangalore vs. Income-Tax Officer, Ward-3(2)(4), Bangalore

In the result, appeal of the assessee in ITA No

ITA 1144/BANG/2023[2013-14]Status: DisposedITAT Bangalore17 Jan 2024AY 2013-14

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri R. Chandrashekar, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

…ITA Nos.998 to 1002 & 1144/Bang/2023 Shri Anand, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.998 to 1002 & 1144/Bang/2023 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16, 2017-18 & 2013-14 respectively Shri Anand No.67, Kanakapura Main Road Vasudevapura Taralu (PO) ITO Vs. Bangalore 560 062 Ward 3(2)(4) Karnataka Bangalore PAN NO.AHNPA2455K ASSESSEE RESPONDENT Assessee by : Shri R. Chandrashekar, A.R. Revenue by : Shri Subramanian S., D.R. Date of Hearing : 17.01.2024 Date of Pro…

Shri. Anand, Bangalore vs. Income-Tax Officer, Ward-3(2)(4), Bangalore

In the result, appeal of the assessee in ITA No

ITA 1002/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Jan 2024AY 2017-18

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri R. Chandrashekar, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

…ITA Nos.998 to 1002 & 1144/Bang/2023 Shri Anand, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.998 to 1002 & 1144/Bang/2023 Assessment Years: 2011-12, 2012-13, 2014-15, 2015-16, 2017-18 & 2013-14 respectively Shri Anand No.67, Kanakapura Main Road Vasudevapura Taralu (PO) Bangalore 560 062 Karnataka Vs. ITO Ward 3(2)(4) Bangalore PAN NO.AHNPA2455K ASSESSEE RESPONDENT Assessee by : Shri R. Chandrashekar, A.R. Revenue by : Shri Subramanian S., D.R. Date of Hearing : 17.01.2024 Date of Pronouncemen…

Shri. Anand, Bangalore vs. Income-Tax Officer, Ward-3(2)(4), Bangalore

In the result, appeal of the assessee in ITA No

ITA 1001/BANG/2023[2015-16]Status: DisposedITAT Bangalore17 Jan 2024AY 2015-16

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri R. Chandrashekar, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

Shri. Anand, Bangalore vs. Income-Tax Officer, Ward-3(2)(4), Bangalore

In the result, appeal of the assessee in ITA No

ITA 1000/BANG/2023[2014-15]Status: DisposedITAT Bangalore17 Jan 2024AY 2014-15

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri R. Chandrashekar, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

DCIT-Circle-1(1), Hubli, C.R. Building, Navanagar Hubli vs. Shri Chandrashekhar Kommi, Hubli

In the result, the appeal of the revenue is dismissed

ITA 753/BANG/2023[2015-16]Status: DisposedITAT Bangalore21 Dec 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2015-16

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri V. Parithivel, D.R

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

…ITA No.753/Bang/2023 Shri Chandrashekhar Kommi, Hobli IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Chandrashekhar Kommi Plot No.59F, Shakti Colony 2nd Stage DCIT Vishweshwar Nagar Vs. Circle-1(1) Hubli-580 032 Hubli Karnataka PAN NO : AMKPK5722D APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, A.R. Revenue by : Shri V. Parithivel, D.R. Date of Hearing : 12.12.2023 Date of Pronouncement : 21.12.2023 O R D E R PER MADHUMITA ROY, JUDICIAL MEMBER: The instant appeal filed by…

Simplex Tmc Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

…ITA No.736/Bang/2023 Simplex TMC Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Simplex TMC Pvt. Ltd. No.116-C/1 KHB Colony 5th Block, Koramangala DCIT Vs. Bangalore 560 034 Circle-1(1) Bangalore PAN NO : AADCS5669M APPELLANT RESPONDENT Appellant by : Shri Rakesh Joshi, A.R. Respondent by : Shri Subramanian S., D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed…

Vision Jewellers, Jaipur vs. DCIT, Circle-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 530/JPR/2023[2010-11]Status: DisposedITAT Jaipur22 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 147Section 271(1)Section 271(1)(c)Section 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 530/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 cuke M/s. Vision Jewellers The DCIT C/o R.K. Dhandia, 22, Moti Doongri Road, Vs. Circle-1 MootiDoongri Circle, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFV 4559 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, CA jktLo dh vksjls@Reven…

Hansit Merchants Pvt.Ltd, Kolkata vs. ITO, Ward-2(2)., Kolkata

In the result, the appeal of the assessee is allowed

ITA 266/KOL/2023[2014-15]Status: DisposedITAT Kolkata23 Aug 2023AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 143(2)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 266/Kol/2023 Assessment Year : 2014-15 Hansit Merchants Private Limited Vs. ITO, Ward-2(2), Kolkata PAN: AACCH 4853 M Appellant Respondent Date of Hearing 17.08.2023 Date of Pronouncement 23.08.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Swapan Kumar Bera, JCIT ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2014-15 is directed against the order dated 30.01.2023 passed by the ld. Commissioner of…

Dhanraj Sethia, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1

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

ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT

Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 169/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Dhanraj Sethia cuke The ACIT Vs. K-53, Kishan Nagar, Shyam Nagar Circle-1 Jaipur 302 019 (Raj) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPS 0573 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh…

Paras Mal Jain, Jaipur vs. Deputy Commissioner of Income Tax Central Circle-1, Jaipur

In the result, the appeal of the assesee is allowed

ITA 353/JPR/2022[2013-14]Status: DisposedITAT Jaipur22 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CAFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR

Section 132Section 143Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 353/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Paras Mal Jain cuke The DCIT Vs. 535, Tiwari Ji Ka Bagh Central Circle-1 Adrash Nagar, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABTPJ 9660 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA jktLo dh vksj ls@Revenue by: Ms. Chanchal…

DCIT Central Circle-2(4), Mumbai vs. M/S Patan Solar Pvt Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3133/MUM/2022[2013-14]Status: DisposedITAT Mumbai27 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaledcit, Vs. M/Spatansolarpvtltd., Central Circle – 2(4) 602, 6Th Floor, Western Room No. 802, 8Th Floor, Edge-I,Western Prathishtha Bhavan, Express Highway, Mk Road, Churchgate, Borivali (E), Mumbai-400020. Mumbai-400066. Pan/Gir No. : Aafcp6744A Appellant .. Respondent Appellant By : Mr. V.K. Chaturvedi.Dr Respondent By : Mr. Rushabh Mehta.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 15.02.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/S 250 Of The Act.The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr. V.K. Chaturvedi.DRFor Respondent: Mr. Rushabh Mehta.AR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, Vs. M/sPatanSolarPvtLtd., Central Circle – 2(4) 602, 6th Floor, Western Room No. 802, 8th Floor, Edge-I,Western Prathishtha Bhavan, Express Highway, MK Road, Churchgate, Borivali (E), Mumbai-400020. Mumbai-400066. PAN/GIR No. : AAFCP6744A Appellant .. Respondent Appellant by : Mr. V.K. Chaturvedi.DR Respondent by : Mr. Rushabh Mehta.AR Date of Hearing 09.02.2023 Date of Pronouncement 15.02.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the a…

Padam Kumar Jain, Ranchi vs. DCIT, Central Circle-1, Ranchi

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 16 & 17/Ran/2020 Assessment Year : 2010-11 & 2013-14 Sri Padam Kumar Jain Vs. DCIT, Central Circle-1, Ranchi PAN: ABRPJ 0001 E Appellant Respondent Date of Hearing 16.01.2023 Date of Pronouncement 17.02.2023 For the Assessee Shri Devesh Poddar, Advocate For the Revenue Shri Pranob Kumar Koley, Sr. DR ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the assessee challenging the separate orders of ld. C…

Padam Kumar Jain, Ranchi vs. DCIT, Central Circle-1, Ranchi

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

D.C.I.T., CC-4(4), Kolkata vs. Eversight Tradecomm Pvt. Ltd., Kolkata

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 589/KOL/2022[2014-2015]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-2015

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 587 to 589/Kol/2022 Assessment Year : 2008-09, 2009-10 & 2014-15 DCIT, Central Circle-4(4), Kolkata Vs. EVERSIGHT TRADECOMM PVT. LTD. PAN: AAACE 7667 E Appellant Respondent Date of Hearing 08.12.2022 Date of Pronouncement 19.01.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Biswanath Das, CIT/DR & Shir P.P. Barman, ACIT ORDER Per Shri Sonjoy Sarma, JM: The above captioned appeals have been filed by the revenue challenging the separat…

D.C.I.T., CC-4(4), Kolkata vs. Eversight Trade Comm Pvt. Ltd., Kolkata

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 588/KOL/2022[2009-2010]Status: DisposedITAT Kolkata19 Jan 2023AY 2009-2010

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

D.C.I.T., CC-4(4), Kolkata vs. Eversight Trade Comm Pvt. Ltd., Kolkata

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 587/KOL/2022[2008-2009]Status: DisposedITAT Kolkata19 Jan 2023AY 2008-2009

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

Vinod (Ratan) Suhalka, Udaipur vs. ACIT, Central Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 241 & 242/Jodh/2019 (ASSESSMENT YEAR- 2007-08 & 2008-09 ) Shri Vinod (Ratan) Suhalka Vs The ACIT Udaipur C.C.-1 Udaipur (Appellant) (Respondent) PAN NO. AJYPS 0059C Assessee By Shri Amit Kothari Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 03/11/2022 Date of 05/01/2023 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A), dated 12-04-2019 for the asses…

DCIT, Circle- 16(2), New Delhi vs. Minerals Managements Services India Pvt. Ltd., New Delhi

ITA 5478/DEL/2017[2010-11]Status: DisposedITAT Delhi15 Jun 2022AY 2010-11

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmathe Dcit Vs. M/S. Minerals Managements Circle 16(2), Services India Pvt. Ltd. 1104, 11Th Floor, New Delhi Hemkunt Chamber, Nehru Place Pan : Aaacm6334J New Delhi-110019 (Appellant) (Respondent)

Section 271Section 271(1)(c)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER The DCIT Vs. M/s. Minerals Managements Circle 16(2), Services India Pvt. Ltd. 1104, 11th Floor, New Delhi Hemkunt Chamber, Nehru Place PAN : AAACM6334J New Delhi-110019 (APPELLANT) (RESPONDENT) Assessee by Shri Salil Kappor, Adv. And Shri Sumit Lalchandani, Adv. Revenue by Shri N.C.Swain, CIT-DR Date of hearing: 25.05.2022 Date of Pronouncement: 15.06.2022 ORDER PER ANUBHAV SHARMA, JM: The revenue has filed this appeal against the order dated 02.06.2017 pas…

Raj Kumari Maheshwari, Jaipur vs. Dy CIT, CC-II, Jaipur

In the result, this appeal of the assessee is allowed

ITA 125/JPR/2021[2010-11]Status: DisposedITAT Jaipur13 Jun 2022AY 2010-11

For Appellant: Shri R. K. Bhatra (C.A.)For Respondent: Ms Monisha Choudhary (JCIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,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;dj vihy la-@ITA. No. 125/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Deputy cuke Smt. Raj Kumari Maheshwari Commissioner of 18, Gopal Li Ka Rasta, Vs. Income-Tax, Jaipur. Central Circle-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHXPM 3143 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. K. Bhatra (…

M/S Ickon Projects, Bangalore vs. Income Tax Officer Ward-7(2)(3), Bangalore

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

ITA 770/BANG/2017[2004-05]Status: DisposedITAT Bangalore30 Nov 2021AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Chetan R. Addl.CIT-DR

Section 132Section 147Section 148Section 27(1)(c)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.770/Bang/2017 : Asst.Year 2004-2005 M/s. Ickon Projects The Income Tax Officer No.11/2, 2nd Floor, New Jayadeva Ward 7(2)(3) v. Hostel Commercial Complex Bengaluru. 5th Main, Gandhinagar Bangalore – 560 009. PAN : AABFI7099A. (Appellant) (Respondent) Appellant by : Sri.Narendra Sharma, Advocate Respondent by : Sri.Chetan R. Addl.CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 30.11.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is…