CIT v. Whitefort India Ltd.

38 Taxmann.com 15High Court2013#7894 most cited

What is CIT v. Whitefort India Ltd. authority for?

When imposing a penalty under section 271(1)(c), the Assessing Officer must specify whether the penalty is for furnishing inaccurate particulars or concealment of income, not just initiate the penalty proceedings without a specific charge.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Whitefort India Ltd. · section 271(1)(c) · penalty · inaccurate particulars · concealment of income · specific charge · penalty order · assessment officer

Sections most often in play

Section 10(2A)Section 115JBSection 133ASection 143(3)Section 14ASection 154Section 2(24)Section 250

Issues it is cited on

section 271(1b)bona fide mistakeminimum alternate taxdeletion of penaltymanagement feesretrospective amendmentsection 271(l)(c)furnishing inaccurate particulars of incomemistake apparent on recordfurnishing inaccurate particularspenalty under section 271(1)(c)enduring benefit

Judgments citing CIT v. Whitefort India Ltd.

Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara vs. M/S. Sun Pharmaceuticals Industries Ltd, Vadodara

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

ITA 1785/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10) | Sun Pharmaceutical Industries Ltd. SPARC, Tandalja, Vadodara 390 020 PAN No.: AADCS 3124 K (Appellant) | Vs. | The DCIT, Central Circle-2(1)(1) Vadodara – 390 007 (Respondent) ITA No.1785/Ahd/2019 (Assessment Year : 2009-10) | The DCIT, Central Circle-2(1)(1) Vadodara – 390 007 (Appellant) | Vs. | Sun Pharmaceutical Industries Ltd. SPARC, Tandalja, Vadodara 390 020 (Respondent) Assessee by : Shri S.N. Soparkar, Sr.…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

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

ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10) Vs. Sun Pharmaceutical The DCIT, Industries Ltd. Central Circle-2(1)(1) SPARC, Tandalja, Vadodara – 390 007 Vadodara 390 020 PAN No. : AADCS 3124 K (Appellant) .. (Respondent) And The DCIT, Vs. Sun Pharmaceutical Central Circle-2(1)(1) Industries Ltd. Vadodara – 390 007 SPARC, Tandalja, Vadodara 390 020 (Appellant) .. (Respondent) Assessee by : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, AR Revenue by…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

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

ITA 1741/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10) Vs. Sun Pharmaceutical The DCIT, Industries Ltd. Central Circle-2(1)(1) SPARC, Tandalja, Vadodara – 390 007 Vadodara 390 020 PAN No. : AADCS 3124 K (Appellant) .. (Respondent) And The DCIT, Vs. Sun Pharmaceutical Central Circle-2(1)(1) Industries Ltd. Vadodara – 390 007 SPARC, Tandalja, Vadodara 390 020 (Appellant) .. (Respondent) Assessee by : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, AR Revenue by…

Indian Chronicle Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(3), Ahmedabad

In the result, the appeal ofthe assessee is allowed

ITA 1275/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2007-08

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1275/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Indian Chronicle Ltd. बनाम/ Ito Gujarat Samacharbhavan, Ward4(3), Ahmedabad Vs. Khanpur,Ahmedabad - 380001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaci0793H (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & अपीलाथ" ओर से/Appellant By : Shri Parimalsinh B. Parmar, A.R. Shri Rignesh Das, Sr. Dr ""यथ" क" ओर से/Respondentby: Date Of Hearing 28/11/2024 Date Of Pronouncement 18/12/2024

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Date of Hearing
Section 10(38)Section 115JSection 254(2)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1275/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Indian Chronicle Ltd. बनाम/ ITO Gujarat SamacharBhavan, Ward4(3), Ahmedabad Vs. Khanpur,Ahmedabad - 380001 "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAACI0793H (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & अपीलाथ" ओर से/Appellant by : Shri Parimalsinh B. Parmar, A.R. Shri Rignesh Das, Sr. DR ""यथ" क" ओर से/Respondentby: Date of Hearing 28/11/2024 Date of Pronouncement…

Nova Promoters and Finlease Pvt. Ltd., Delhi vs. ITO, New Delhi

ITA 3173/DEL/2014[2000-01]Status: DisposedITAT Delhi06 Aug 2024AY 2000-01

Bench: Shri S.Rifaur Rahman & Ms.Madhumita Roynova Promoters & Vs. Ito, Ward 13(3) Finlease Pvt. Ltd. Ito Building, I.P. Estate 7, Kapil Vihar, Pitampura, Delhi – 34

For Appellant: NoneFor Respondent: Shri Anshul
Section 147Section 271(1)(c)Section 68

…P a g e | 1 Nova Promoters and Finlease Pvt. Ltd. Vs. ITO, Ward 13(3) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER & MS.MADHUMITA ROY, JUDICIAL MEMBER Nova Promoters and Vs. ITO, Ward 13(3) Finlease Pvt. Ltd. ITO Building, I.P. Estate 7, Kapil Vihar, Pitampura, Delhi – 34 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACN9562D Appellant .. Respondent Appellant by : None Respondent by : Shri Anshul Date of Hearing 30.05.2024 Date of Pronouncement 06.08.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order d…

Chhaya Vikas Shah Legal Heir & Wife of Late Vikas Shah, Ahmedabad vs. The Dy.CIT, Central Circle-2(2), Ahmedabad

In the result, all three appeals of the Assessee are dismissed

ITA 584/AHD/2023[1999-2000]Status: DisposedITAT Ahmedabad31 Jul 2024AY 1999-2000

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarsl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Suresh Gandhi, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132(2)Section 153ASection 271(1)(b)Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s) by : No(s) ITA No(s)/ Assess- अपीलाथ" / ""यथ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 584/Ahd/2023 1999-2000 Chhaya Vikas Shah The Dy.CIT…

Raj Kishore Prasad, Ahmedabad vs. Income Tax Officer, Ward - 3, Valsad

In the result, appeal filed by the assessee is allowed

ITA 146/SRT/2023[2012-13]Status: DisposedITAT Surat04 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

Section 10(5)Section 144Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.146/SRT/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The ITO, 201, 2nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off CG Road, Ahmedabad "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AITPP0535A (Assessee) (Respondent) Assessee by Shri Divyang Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 21/08/2023 Date of Hearing 04/09/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

Ashvin Narayan Bajoria HUF, Surat vs. Income Tax Officer, Ward1(2)(1), Surat

In the result, the grounds of appeal raised by assessee is allowed

ITA 369/SRT/2022[2012-13]Status: DisposedITAT Surat07 Mar 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.369/SRT/2022 (AY 2012-13) (Hearing in physical Court) Ashvin Narayan Bajoria (HUF) Income Tax Officer, 226, Sagar Building, Ward-1(2)(1), Vs Arihant Awas, Aayakar Bhawan, Moti Begumwadi, Majura Gate, Surat-395002 qSurat-395001 PAN No: AAKHA 3667 H अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Ramesh Malpani, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 23.02.2023 उ"घोषणा क" तार"ख/Date of…

Shri Shwetal J. Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, appeal is dismissed

ITA 493/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad14 Dec 2022AY 2010-11
For Appellant: NoneFor Respondent: Shri Rakesh Jha, Sr.D.R
Section 143(3)Section 254(2)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2010-11 Shri Shwetal J Patel The Income Tax A-1003, Iscon Park, Officer, Nr. Sudervan, Vs Ward-3(3)(5), Satellite, Ahmedabad Ahmedabad PAN No: ABAPP0582B (Respondent) (Appellant) Appellant by : None Respondent by : Shri Rakesh Jha, Sr.D.R. Date of hearing : 13-12-2022 Date of pronouncement : 14-12-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This is an appeal filed by the Assessee as against the order dated 29.12.2016 passed by…

Deputy Commissioner of Income Tax, Central Circle-3, Surat vs. Shri Vasudev D. Goplani, Surat

In the result the ground of appeal raised by the revenue are dismissed

ITA 154/SRT/2017[2012-13]Status: DisposedITAT Surat05 Jul 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Dcit, Central Circle-3, Shri Vasudev D Goplani, Room No. 507, 5Th Floor, 3-B, Chandan Park Society, Vs Aayakar Bhawan, Near Adajan Road, Majura Gate, Surat. Surat-395001. Pan : Abhpg3609B Revenue / Appellant Assessee /Respondent

Section 132Section 139Section 143(3)Section 153ASection 254(1)Section 271Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) DCIT, Central Circle-3, Shri Vasudev D Goplani, Room No. 507, 5th Floor, 3-B, Chandan Park Society, Vs Aayakar Bhawan, Near Adajan Road, Majura Gate, Surat. Surat-395001. PAN : ABHPG3609B Revenue / Appellant Assessee /Respondent Revenue by Ms. Anupama Singla, Sr.DR Assessee by Sh. P.M. Jagasheth –CA Date of hearing 22.06.2021 Date of pronouncement 05.07.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

Shri Ajay Mathur, Ahmedabad vs. Income Tax Officer, Ward-6-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1041/JPR/2018[2008-09]Status: DisposedITAT Jaipur16 Jan 2019AY 2008-09
For Appellant: Shri Ajay Mathur (Assessee)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 139(1)Section 144Section 148Section 192Section 192BSection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, 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. 1041/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2008-09 cuke Ajay Mathur, Income Tax Officer Vs. S/o- Koshal Mathur, Ward-6(2), A-1/502, Aakash Nidhi Jaipur. Apartment, Times of India, Ahmedabad-380015. TAN/PAN No.: ALWPM 5528 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ajay Mathur (Assessee) jktLo dh vksj ls@ Revenue…

Shri Hasmukhbhai Bachubhai Radadia, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-3(3), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2742/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad23 Oct 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2742/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 Shri Hashmukhbhai Bachubhai Vs. Dcit, Radadia, Circle – 3(3), 492, Avadh, Opp. Amul Ice- Ahmedabad. Cream Parlour, Lad Society Road, Vastrapur, Ahmedabad. (Pan No. Aaqpr 7176 N) , , अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri U. S. Bhati & Abhimanyu Bhati, A.R. Revenue By : Shri Mudit Nagpal, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 02.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 23.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-3, Ahmedabad [“Cit(A)” In Short] Dated 22.09.2016 Relevant To Assessment Year 2012-13. 2. Assessee Has Raised The Following Grounds Of Appeal:- “1.0 The Learned Commissioner Of Income-Tax (Appeals) Erred In Law & On Facts In Confirming The Penalty Order. 2.0 The Learned Commissioner Of Income-Tax (Appeals) Erred In Law & On Facts In Concluding That Mistake Committed By The Appellant Was Intentional. He Has Further Erred In Not Considering The Explanation Of The Appellant Duly Supported By The Affidavits To The Effect That The Advocate

For Appellant: Shri U. S. Bhati & AbhimanyuFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘CkhCkhCkhCkh’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 2742/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 Shri Hashmukhbhai Bachubhai Vs. DCIT, Radadia, Circle – 3(3), 492, Avadh, Opp. Amul Ice- Ahmedabad. cream Parlour, Lad Society Road, Vastrapur, Ahmedabad. (PAN No. AAQPR 7176 N) , , अपीलाथ"/ (Appellant) "…

Sh. Dheeraj Gupta, New Delhi vs. DCIT, New Delhi

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

ITA 5234/DEL/2014[2009-10]Status: DisposedITAT Delhi25 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10 Sh. Dheeraj Gupta, Vs. Dcit C/O Raj Kumar & Associates, Central Circle-1, Chartered Accountants New Delhi 4435/7, Ansari Road, Darya Ganj, New Delhi – 2 (Pan : Aagpg8850N) (Appellant) (Respondent) Assessee By : Sh. Raj Kumar Gupta, Ca Department By : Sh. Anil Kumar Sharma, Sr. Dr

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 132Section 143(1)Section 153Section 153ASection 271(1)Section 271(1)(c)Section 274Section 54F

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “SMC-3”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y. : 2009-10 SH. DHEERAJ GUPTA, vs. DCIT C/O RAJ KUMAR & ASSOCIATES, CENTRAL CIRCLE-1, CHARTERED ACCOUNTANTS NEW DELHI 4435/7, ANSARI ROAD, DARYA GANJ, NEW DELHI – 2 (PAN : AAGPG8850N) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar Gupta, CA Department by : Sh. Anil Kumar Sharma, Sr. DR Date of Hearing : 23-11-2016 Date of Order : 25-11-2016 O R D E R This appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax (Appeals)-III, New Delhi dated 11.9.2014 pertaining t…

Jeet Construction Co., Meerut vs. ACIT, Meerut

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

ITA 5339/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Oct 2015AY 2006-07

Bench: Shri H.S. Sidhua.Y. : 2006-07 Jeet Construction Co., Vs. Acit 314, Arvind Puri, Circle-1, Meerut Meerut (Pan : Aaafj6441J) (Appellant) (Respondent) Assessee By : Sh. K. Sampath, Adv. & Sh. V. Raja Kumar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 142(1)Section 144Section 271(1)(c)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “SMC-2”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y. : 2006-07 Jeet Construction Co., vs. ACIT 314, Arvind Puri, Circle-1, Meerut Meerut (PAN : AAAFJ6441J) (Appellant) (Respondent) Assessee by : Sh. K. Sampath, Adv. & Sh. V. Raja Kumar, Adv. Department by : Sh. P. Dam Kanunjna, Sr. DR Date of Hearing : 27-10--2015 Date of Order : 27-10-2015 O R D E R This appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax (Appeals)-Meerut dated 18.7.2014 pertaining to assessment year 2006-07. 2. The grounds of appeal read as unde…

CIT v. Whitefort India Ltd. (38 Taxmann.com 15) — Cited in 14 Judgments | BharatTax