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.

Joanna Gokavi, New Delhi vs. ITO, Ward-1, Motihari

Appeal is allowed

ITA 218/PAT/2018[2012-13]Status: DisposedITAT Patna16 Sept 2020AY 2012-13

Bench: Shri S.S. Godara, Hon’Ble Jm & Dr. A. L. Saini, Hon’Ble Am Assessment Year:2012-13 बनाम Dr. (Mrs.) Joanna Gokavi Ito, Ward – 1, Motihari / B-19, Anand Niketan, New V/S. Delhi – 110021. Pan No.Amepg 2067 M अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Ajay Kumar, Addl. Cit, Sr. Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘VIRTUAL COURT’AT KOLKATA Before Shri S.S. Godara, Hon’ble JM & Dr. A. L. Saini, Hon’ble AM Assessment Year:2012-13 बनाम Dr. (Mrs.) Joanna Gokavi ITO, Ward – 1, Motihari / B-19, Anand Niketan, New V/s. Delhi – 110021. PAN No.AMEPG 2067 M अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Ajay Kumar, Addl. CIT, Sr. DR सुनवाई क" तार"ख/Date of Hearing 16-09-2020 घोषणा क" तार"ख/Date of Pronouncement 16-09-2020 आदेश /O R D E R Per Bench(Oral): This assessee’s appeal for assessment year 2012-13 arises against the Co…

Pinxinternational Pvt. Ltd., Kolkata vs. I.T.O., Ward-11(2), Kolkata

Appeal is allowed

ITA 1479/KOL/2019[2007-08]Status: DisposedITAT Kolkata08 Sept 2020AY 2007-08

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2007-08 Pinx International Pvt. Dy. Commissioner Of बनाम Ltd., 16-S, Block A, New Income Tax, Circle-11(2), / Alipore, 2, Janen Goswami V/S. Aayakar Bhawan, P-7, Sarani, Kolkata-700 053 Chowringhee Square, [Pan No. Aabcp 8604 M] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Shri Anil Kochar, Advocate अपीलाथ" क" ओर से/By Appellant Shri Jayanata Khavra, Jcit-Dr ""यथ" क" ओर से/By Respondent 08-09-2020 सुनवाई क" तार"ख/Date Of Hearing 08-09-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2007-08 Arises Against The Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 30.04.2019 Passed In Case No.2908/Cit(A)-4/2015-16 Imposing Penalty Of ₹42,914/- 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 Identical Sole Substantive Grievance Raised In The Instant Appeal Challenges Correctness Of Both The Lower Authorities Action Imposing The Penalty In Issue Of ₹42,914/- U/S 271(1)(C) Of The Act. It Is Indicated From The Penalty Notice(S) Dated 07.12.2009 That The Assessing Officer Did Not Specify As To Whether The Assessee Is Accused Of Concealment Of Particulars Of Any Taxable Income Or Had Furnished

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

…आयकर अपील"य अधीकरण, "यायपीठ – “ऐ” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year: 2007-08 Pinx International Pvt. Dy. Commissioner of बनाम Ltd., 16-S, Block A, New Income Tax, Circle-11(2), / Alipore, 2, Janen Goswami V/s. Aayakar Bhawan, P-7, Sarani, Kolkata-700 053 Chowringhee Square, [PAN No. AABCP 8604 M] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Shri Anil Kochar, Advocate अपीलाथ" क" ओर से/By Appellant Shri Jayanata Khavra, JCIT-DR ""यथ" क" ओर से/By Respondent 08-0…

Shri Arup Kumar Bhowmick, Burdwan vs. ITO, Ward-1(1), Burdwan

Appeal is allowed

ITA 171/KOL/2020[2014-15]Status: DisposedITAT Kolkata03 Aug 2020AY 2014-15

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2014-15 Arup Kumar Bhowmick Income Tax Officer Ward- बनाम Nabadoi, Nr. Ramkrishna 1(1), Aaykar Bhawan, / School, Tikorhat, V/S. Kachari Road, Court Burdwan-713 102 Compound, Burdwan, Pin- [Pan No.Aefpb 3107 E] 713 101 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Shuvo Chakraborty, Advocate अपीलाथ" क" ओर से/By Appellant Shri Dhrubajyoti Roy, Jcit-Dr ""यथ" क" ओर से/By Respondent 03-08-2020 सुनवाई क" तार"ख/Date Of Hearing 03-08-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-Burdwan’S Dated 03.12.2019, Passed In Case No.19/ Cit(A)/Bwn/Ito,Wd-1(1)/2017-18 Upholding Assessing Officer’S Action Imposing Penalty Of ₹3,21,026/- Involving Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Shri Shuvo Chakraborty Representing Assessee & Shri Dhrubajyoti Ray, Senior Departmental Representative Appearing At The Revenue’S Behest. Case File Perused. 2. The Assessee’S Identical Sole Substantive Grievance Raised In The Instant Appeal Challenges Correctness Of Both The Lower Authorities Action Imposing The Penalty In Issue Of ₹3,21,026/- U/S 271(1)(C) Of The Act. It Emerges From The Penalty Notice Dated 15.12.2016 That The Assessing Officer Did Not Specify As To Whether The Assessee Is

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “Virtual Court “D” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member Assessment Year:2014-15 Arup Kumar Bhowmick Income Tax Officer Ward- बनाम Nabadoi, Nr. Ramkrishna 1(1), Aaykar Bhawan, / School, Tikorhat, V/s. Kachari Road, Court Burdwan-713 102 Compound, Burdwan, Pin- [PAN No.AEFPB 3107 E] 713 101 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Shuvo Chakraborty, Advocate अपीलाथ" क" ओर से/By Appellant Shri Dhrubajyoti Roy, JCIT-DR ""यथ" क" ओर से/By Respondent 03-08-2020 सुनवाई क" तार"ख/Date of Hearing 03-08-2020 घोषणा क" तार"ख/…

Devi Khemka, Jamshedpur vs. ITO, Ward-2(4), Jamshedpur

Appeal is allowed

ITA 187/RAN/2019[2005-06]Status: DisposedITAT Ranchi22 Jul 2020AY 2005-06

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2005-06 बनाम Devi Khemka Ito, Ward-2(4), Jamshedpur / C/O Sri Sajjan Khemka, New V/S. Baradwari, Sakchi, Jamshedpur Pan No.Acapk7053R अपीलाथ" /Appellant ""यथ" /Respondent ..

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM Assessment Year:2005-06 बनाम Devi Khemka ITO, Ward-2(4), Jamshedpur / C/o Sri Sajjan Khemka, New V/s. Baradwari, Sakchi, Jamshedpur PAN No.ACAPK7053R अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 22-07-2020 घोषणा क" तार"ख/Date of Pronouncement 22-07-2020 आदेश /O R D E R Per S. S. Godara(Oral): This assessee’s appeal for assessment year 2005-06 arises against the Commissioner of Inc…

Assistant Commissioner of Income Tax, Circle - Tinsukia, Tinsukia vs. Rinu Singh L/R of Joy Prakash Singh, Tinsukia

Appeal is dismissed

ITA 432/GTY/2019[2014-15]Status: DisposedITAT Guwahati22 Jul 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2014-15 Acit, Circle-Tinsukia Vs. Renu Singh The Legal Heir Of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 Pan/Gir No. : Ahdps9100M (Appellant) .. (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM Assessment Year:2014-15 ACIT, Circle-Tinsukia vs. Renu Singh The legal heir of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 PAN/GIR No. : AHDPS9100M (Appellant) .. (Respondent) Appellant by Shri T. Humar, JCIT, Sr. DR Respondent by None Date of hearing 22.06.2020 Date of pronouncement 22.06.2020 O R D E R S. S. Godara(Oral): This Revenue’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals), Dibrugarh dated 20.06.2019 passed in case no.CIT(…

Babita Jalan, Ranchi vs. ACIT, C.C.-2, Ranchi

Appeal is partly allowed

ITA 271/RAN/2019[2014-15]Status: DisposedITAT Ranchi21 Jul 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “E” Court at KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 Babita Jalan Assistant बनाम S.N.Ganguly Road, Commissioner of V/s. Ranchi-834001 Income Tax, Central [PAN No.AFGPJ 1192 P] Circle-2, Ranchi- 834001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R.R.Mittal, CA अपीलाथ" क" ओर से/By Appellant Shri A.K. Mohanti, Addl. CIT-SR-DR ""यथ" क" ओर से/By Respondent 21-07-2020 सुनवाई क" तार"ख/Date of Hearing 21-07-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER BENCH (Oral):- This assessee’…

Subhash Sharma, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 205/JPR/2020[2014-15]Status: DisposedITAT Jaipur21 Jul 2020AY 2014-15

Bench: Us.

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Runi Pal (DCIT)

Section 139(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’B’, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 205/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Subhash Sharma The Dy. Commissioner of Vs. 718, Meera Marg,, Income Tax, Circle-6, Jhotwara Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AGXPS 0784 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri R.K. Bhatra (CA) jktL…

Rathindra Chakraborty, Medinipur vs. ACIT, Circle-39, Medinipur

Appeals are allowed

ITA 1367/KOL/2019[2013-14]Status: DisposedITAT Kolkata17 Jul 2020AY 2013-14

Bench: Sh. S.S.Godara & Dr. A.L. Saini

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA Nos. 1367 & 1368/KOL/2019 [Assessment Years: 2013-14 & 2014-15] Rathindra Chakraborty, Asst. Commissioner of Raghunathpur, Jhargram, Income Tax, Paschim Mednipur, Circle-39, vs West Bengal-721 507. Kolkata. PAN- AEEPC 6851 P (Appellant) (Respondent) Appellant by Sh. Miraj D. Shah, AR. Respondent by Sh. Jayanta Khanra, JCIT. Date of Hearing 09.07.2020 Date of Pronouncement 17.07.2020 ORDER PER SH. S.S. GODARA, JUDICIAL MEMBER: These two assessee’s appeals…

Satpal Sachdev HUF, Jamshedpur vs. ITO Ward-3(1), Jamshedpur

ITA 67/RAN/2019[2011-12]Status: DisposedITAT Ranchi15 Jul 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “E” Court at KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.66 & 67/Ran/2019 Assessment Years :2010-11 & 2011-12 Shri Satpal Sachdev Income Tax Officer बनाम (HUF), Tyre House, Om Ward-3(1), 47 C.H. V/s. Tower, Opp. Ram Mandir, Area, Jamshedpur, Bistupur, Jamshedpur Jharkhand-831001 [PAN No.AAKHS 1735 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Devesh Poddar, Advocate आवेदक क" ओर से/By Assessee Shri A.K. Mohanti, Addl. CIT-SR-DR राज"व क" ओर से/By Revenue 15-07-2020 सुनवाई क" तार"ख/Date of Hearing 15-07-2020 घोषण…

Satpal Sachdev HUF, Jamshedpur vs. ITO Ward-3(1), Jamshedpur

ITA 66/RAN/2019[2010-11]Status: DisposedITAT Ranchi15 Jul 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

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

Satendra Kumar Jalan (HUF), Ranchi vs. ACIT, C.C.-2, Ranchi

Appeal is allowed

ITA 283/RAN/2019[2014-15]Status: DisposedITAT Ranchi15 Jul 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “E” Court at KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 Satendra Kumar Jalan ACIT, Central Circle-2 बनाम 7th Floor, Mahabir (HUF), S.N.Ganguly V/s. Road, Ranchi-834001 Tower, Main Road, [PAN No.AASHS 2714 P] Ranchi-834001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R.R.Mittal, AR अपीलाथ" क" ओर से/By Appellant Shri A.K. Mohanti, Addl. CIT-SR-DR ""यथ" क" ओर से/By Respondent 15-07-2020 सुनवाई क" तार"ख/Date of Hearing 15 -07-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER BENCH (O…

M/S Coronation Refrigeration Industries Ltd., Kolkata vs. I.T.O., Ward-10(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 251/KOL/2020[2015-16]Status: DisposedITAT Kolkata10 Jun 2020AY 2015-16

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

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

…ITA No. 251/KOL/2020 Assessment Year: 2015-2016 Coronation Refrigeration Industries Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA [Virtual Court Hearing] Before Shri P.M. Jagtap, Vice-President & Shri Satbeer Singh Godara, Judicial Member I.T.A. No. 251/KOL/2020 Assessment Year: 2015-2016 Coronation Refrigeration Industries Limited,.........................Appellant 2F, North Block, Park Plaza, 71, Park Street, Kolkata-700016 [PAN: AABCC4494J] -Vs.- Income Tax Officer,...................................................................Respondent Ward-10(3), Kolkata, Aayakar Bhawan,…

Paville Projects P. Ltd, Mumbai vs. DCIT Cir 7(3)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2014-2015

ITA 1181/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 May 2020AY 2014-15

For Appellant: Shri Harsh Kapadia (ARs)For Respondent: Shri Rajesh Kumar Mishra (DR)

Section 143Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 Pavile Projects Private Limited, The Deputy Commissioner of 167, 1st Floor, Readymoney Income Tax 7(3)(1), Terrace, Dr. Annie Besant Road, Aaykar Bhavan, M.K. Road, Worli, Mumbai Vs. Mumbai - 400020 PAN: AAACP5968R (Appellant) (Respondent) Shri Firoze Andhyarujina & Assessee by : Shri Harsh Kapadia (ARs) Revenue by : Shri Rajesh Kumar Mishra (DR) Date of Hearing: 02/03/2020 Date of Pronouncement: 20/05/2020 O R D E R PER RAM LAL NEGI, JM This appeal has been filed b…

Blackrock Securities Pvt Ltd, New Delhi vs. ACIT Circle-5(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3251/DEL/2019[2014-15]Status: DisposedITAT Delhi05 May 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya[A.Y. 2014-15]

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sanjay Goel, CIT-DR

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 42(1)Section 56(2)

…ead with the decision of the Hon'ble High Court of Delhi [supra], in our considered opinion, the penalty will not survive. It would not be out of place to refer to the decision of the Hon'ble High Court of Delhi in the case of Virgo Marketing Pvt Ltd [2008] 171 Taxmann 156 [Delhi] wherein the Hon'ble High Court held as under: “We are unable to discern from a reading of the assessment order why the Assessing Officer chose to initiate penalty proceedings against the assessed and under which part of Section 271(1)(c) of the Act. In other words, we are unable to discern from the assessment order the reason for ini…

Giri Buildwell Pvt. Ltd., New Delhi vs. ITO, Ward- 10(4), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 4419/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Mar 2020AY 2009-10

Bench: Shri N.K. Billaiya[Assessment Year: 2009-10]

For Appellant: NoneFor Respondent: Shri Gaurav Dudiya, Sr. DR

Section 139(1)Section 139(2)Section 142Section 22Section 22(4)Section 271Section 274

Vinayak Remedies Ltd., New Delhi vs. ACIT Circle-26(2), New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 2886/DEL/2019[2010-11]Status: DisposedITAT Delhi12 Mar 2020AY 2010-11

Bench: Shri N.K. Billaiya[Assessment Year: 2010-11]

For Appellant: NoneFor Respondent: Shri Senkar Navkor, Sr. DR

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

Upendra Dangi, Chatra vs. ITO, Ward-1(4), Hazaribag

Appeal is allowed

ITA 36/RAN/2019[2014-15]Status: DisposedITAT Ranchi04 Mar 2020AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Upendra Dangi Income Tax Officer बनाम / Prop. M/s Kishan H.P. Ward-1(4), Aaykar V/s. Gramin Gaz Vitrak Bhawan Rabindra Gidhour, Chatra-825408 Path Hazaribag- [PAN No.ATOPD 5206 A] 824301 .. अपीलाथ" /Appellant ""यथ" /Respondent None अपीलाथ" क" ओर से/By Appellant Smt. Nisha Oraon Singhmarr, JCIT-DR ""यथ" क" ओर से/By Respondent 04-03-2020 सुनवाई क" तार"ख/Date of Hearing 04-03-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R (Oral) This assessee’s appeal for assessment year 201…

M/S. R.M. Saha Petroleum Agency, Agartala vs. Income Tax Officer, Ward-3, Agartala

Appeal is allowed

ITA 226/GTY/2018[2014-15]Status: DisposedITAT Guwahati21 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15

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

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH “E” COURT AT KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 M/s R.M. Saha Petroleum V/s. Income Tax Officer Agency, Agent of IOCL, Ward-3, Mantri Bari Colonel Chpwmuhani, Road, Agartala- Agartala, Tripura west- 799001 799001 [PAN No.AAAAR 3708 B] .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri M.C,. Omi Ningsheon, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 09-12-2019 सुनवाई क" तार"ख/Date of Hearing 21-02-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S.…

Kasimali M Sayyed, Gadag vs. Income Tax Officer Ward-1, Gadag

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

ITA 1950/BANG/2017[2012-13]Status: DisposedITAT Bangalore18 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.R.Chandrasekhar , AdvocateFor Respondent: Smt.Swapna Das, JCIT-DR

Section 129Section 133ASection 143(3)Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” , BANGALORE Before Shri Chandra Poojari, AM & Smt.Beena Pillai, JM ITA No.1950/Bang/2017 : Asst.Year 2012-2013 Sri.Kasimali M.Sayyad The Income Tax Officer C/o. A Raghavendra Rao & Vs. Ward – 1, Gadag. Associates, Vakil Chawl GADAG – 582 101 PAN : AONPS4913H. (Appellant) (Respondent) Appellant by : Sri.R.Chandrasekhar , Advocate Respondent by : Smt.Swapna Das, JCIT-DR Date of Date of Hearing : 28.01.2020 Pronouncement : 18.02.2020 O R D E R Per Chandra Poojari, AM : This appeal filed by the assessee is directed against the penalty order of the CIT(A) pas…

R.Ajith, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 966/BANG/2018[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru

Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl. ITA No. A.Y. APPELLANT V. RESPONDENT(S) No. 1. 1866/B/2018 2008-09 Shri K. Ramaswamy. The Assistant 2. 1867/B/2018 2010-11 # 2930/1, K-23, Near Commissioner of 3. 1868/B/2018 2012-13 St. Marry’s Convent Income Tax, 4. 959/B/2018 2009-10 Circle, JLB Road, Circle – 2(1), 5. 2527/B/2018 2011-12 Mysuru – 570004 Mysuru - 570008 PAN:ADGPR5117A 6. 966/B/2018 2007-08 Shri. Ajith. R. The Assistant 7. 1869/B/2018 2010-11 # 567, ‘Ashwini’, Commissioner of 1st Cross, 8. 1870/B/20…