CIT v. Zoom Communication (P) Ltd.

327 ITR 510High Court2010#231 most cited

What is CIT v. Zoom Communication (P) Ltd. authority for?

Penalty under section 271(1)(c) is not leviable for legally unsustainable claims if the assessee provides a substantiated, bona fide explanation without concealing facts or giving incorrect information. However, penalty is attracted if a claim is baseless, legally incorrect, and the explanation lacks bona fides.

330

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Zoom Communication (P) Ltd. · 327 ITR 510 · section 271(1)(c) penalty · section 270A penalty · furnishing inaccurate particulars · concealment of income · unsubstantiated claim · bona fide explanation · levy of penalty · incorrect in law claim · explanation 1 to section 271(1)(c)

Sections most often in play

Section 271(1)(c)Section 143(3)Section 274Section 250Section 270ASection 54FSection 139(1)Section 143(2)

Issues it is cited on

penalty under section 271(1)(c)furnishing inaccurate particularsfurnishing inaccurate particulars of incomepenalty u/s 271(1)(c)concealment of incomesection 274levy of penaltysection 271(1)section 271section 271(1)(c)section 27section 143

Judgments citing CIT v. Zoom Communication (P) Ltd.

ACIT, New Delhi vs. M/S. Ntpc Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 3194/DEL/2016[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3590/Del/2014 : Asstt. Year: 2006-07 Ita No.3194 /Del/2016 : Asstt. Year: 2006-07 Dcit, Vs Ntpc Limited, Circle-18(2), Ntpc Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacn0255D

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 14ASection 27Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 3590/Del/2014 : Asstt. Year: 2006-07 ITA No.3194 /Del/2016 : Asstt. Year: 2006-07 DCIT, Vs NTPC Limited, Circle-18(2), NTPC Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAACN0255D ITA No. 3535/Del/2014 : Asstt. Year: 2006-07 ITA No. 2972/Del/2016 : Asstt. Year: 2006-07 NTPC Limited, Vs DCIT, NTPC Bhawan, Scope Complex, Circle-18(2), 7, Institutional Area, Lo…

DCIT, New Delhi vs. M/S. Ntpc Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 3590/DEL/2014[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3590/Del/2014 : Asstt. Year: 2006-07 Ita No.3194 /Del/2016 : Asstt. Year: 2006-07 Dcit, Vs Ntpc Limited, Circle-18(2), Ntpc Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacn0255D

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 14ASection 27Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 3590/Del/2014 : Asstt. Year: 2006-07 ITA No.3194 /Del/2016 : Asstt. Year: 2006-07 DCIT, Vs NTPC Limited, Circle-18(2), NTPC Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAACN0255D ITA No. 3535/Del/2014 : Asstt. Year: 2006-07 ITA No. 2972/Del/2016 : Asstt. Year: 2006-07 NTPC Limited, Vs DCIT, NTPC Bhawan, Scope Complex, Circle-18(2), 7, Institutional Area, Lo…

M/S. Ntpc Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 3535/DEL/2014[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3590/Del/2014 : Asstt. Year: 2006-07 Ita No.3194 /Del/2016 : Asstt. Year: 2006-07 Dcit, Vs Ntpc Limited, Circle-18(2), Ntpc Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacn0255D

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 14ASection 27Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 3590/Del/2014 : Asstt. Year: 2006-07 ITA No.3194 /Del/2016 : Asstt. Year: 2006-07 DCIT, Vs NTPC Limited, Circle-18(2), NTPC Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AAACN0255D ITA No. 3535/Del/2014 : Asstt. Year: 2006-07 ITA No. 2972/Del/2016 : Asstt. Year: 2006-07 NTPC Limited, Vs DCIT, NTPC Bhawan, Scope Complex, Circle-18(2), 7, Institutional Area, Lo…

M/S. Slv Housing Development Corporation, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle- 2(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 19/BANG/2020[2014-15]Status: DisposedITAT Bangalore19 Apr 2022AY 2014-15

Bench: Shri Beena Pillai & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri Arvind V Chavan, AdvocateFor Respondent: Shri Shehnawaz Ul Rahaman Addl. CIT
Section 142(1)Section 143(2)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2014-15 M/s. SLV Housing Development Vs. ACIT Corporation Central Circle 2(2) No.1, Shri Krishna Mansion Bangalore Chunchaghatta Main Road New Bank Colony Konanakunte Bangalore 560 062 PAN – ABAFS5822P APPELLANT RESPONDENT Assessee by : Shri Arvind V Chavan, Advocate Revenue by : Shri Shehnawaz Ul Rahaman Addl. CIT Date of hearing : 13.04.2022 Date of Pronouncement : 19.04.2022 O R D E R Per Padmavathy S, Accountant Member This appeal is against the o…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 958/DEL/2014[2002-03]Status: DisposedITAT Delhi12 Apr 2022AY 2002-03

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 957/DEL/2014[2001-02]Status: DisposedITAT Delhi12 Apr 2022AY 2001-02

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 956/DEL/2014[2000-01]Status: DisposedITAT Delhi12 Apr 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 955/DEL/2014[1999-00]Status: DisposedITAT Delhi12 Apr 2022AY 1999-00

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 954/DEL/2014[1998-99]Status: DisposedITAT Delhi12 Apr 2022AY 1998-99

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1695/DEL/2008[2002-2003]Status: DisposedITAT Delhi12 Apr 2022AY 2002-2003

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1694/DEL/2008[2001-2002]Status: DisposedITAT Delhi12 Apr 2022AY 2001-2002

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1693/DEL/2008[2000-2001]Status: DisposedITAT Delhi12 Apr 2022AY 2000-2001

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DCIT, Non Resident Cir

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

United Airlines vs. DCIT, Non Resident Cir

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…blishment in India, the receipts will be taxable under Article 7 of the Tax Treaty. In support of his contention, learned Departmental Representative relied upon the following decisions: 1. CIT Vs Zoom Communication (P.) Ltd. [191 Taxman 179 (Delhi)/[2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465] 2. CIT Vs Escorts Finance Ltd [183 Taxman 453 (Delhi)/[2010] 328 ITR 44 (Delhi)/[2009] 226 CTR 105] 3. Union of India v. Dharamendra Textile Processors [(2007) 295 ITR 244] 4. CIT Vs Moser BearJndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 3…

Shri Mukesh Harjibhai Patel, Ahmedabad vs. ACIT, Circle-5(3), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1822/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad16 Feb 2022AY 2010-11

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2010-11 Shri Mukesh Harjibhai Patel Acit, Cir.5(3) 9, Malhar Bungalows Vs Ahmedabad. Shilaj Nandoli Road Kalol, Gandhinagar. Pan : Abvp P9561 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Written Submissions Revenue By : Shri J.L. Bhatia, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee Against Order Dated 8.6.2018 In Cit(A)-5/Acit Cir.5(3)/10028/2017-18 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2010-11 Against Confirmation Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” For Short).

For Appellant: Written SubmissionsFor Respondent: Shri J.L. Bhatia, Sr.DR
Section 143(3)Section 271Section 271(1)(c)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Mukesh Harjibhai Patel ACIT, Cir.5(3) 9, Malhar Bungalows Vs Ahmedabad. Shilaj Nandoli Road Kalol, Gandhinagar. PAN : ABVP P9561 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Written Submissions Revenue by…

Kanwaljit Singh Bakshi, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3117/DEL/2017[2007-08]Status: DisposedITAT Delhi08 Feb 2022AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year: 2007-08

For Appellant: Shri K.V.S.R. Krishna, CAFor Respondent: Shri Munesh Kumar, CIT DR
Section 132Section 153ASection 271Section 271(1)(c)Section 274

…e notice issued u/s 271(l)(c) r.w.s. 274 of the Act. This case relied by the Revenue is not applicable in the present case due to the distinguishing facts. Similarly, the decision of the Hon’ble Delhi High Court in case of CIT vs. Zoom Communication Pvt. Ltd. 327 ITR 510 will also not be applicable in the present case as the said case is not that of search Kanwaljit Singh Bakshi vs. ACIT 4 case. There is separate provision for penalty in search cases given under the statute after 01.07.2012 that of Section 271AAB of the Act which was totally ignored by the Assessing Officer. While dealing with this contention, t…

M/S. Prime Quality Consultants (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 3371/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2021AY 2006-07

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Charyassessment Year: 2006-07

For Appellant: Sh. V.K. Tulsiyan, C.AFor Respondent: Sh. Kanv Bali, Sr. DR
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 68

…early falls under the term “furnishing of inaccurate particulars of income” and, therefore, the authorities below are justified in levying and sustaining the penalty. Reliance is placed on the decision reported in CIT vs. Zoom Communications Private Limited, 327 ITR 510. He further placed reliance on the decision of the Hon’ble Madras High Court in the case of Sundaram Finance Ltd vs. CIT (2018) 403 ITR 407 (Madras), Ld. DR submitted that the assessee understood the purport of the notice and without raising any objection whatsoever they have participated in the penalty proceedings as well as the proceedings befo…

DCIT, Circle- 16(2), New Delhi vs. Mayar Health Resorts Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6408/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Nov 2021AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Dcit Vs. Mayar Health Resorts Pvt. Circle – 16(2) Ltd., New Delhi Plot –A, Basant Lok, Community Centre, Vasant Vihar, Pan No. Aadcm 6414 C New Delhi-110057 (Appellant) (Respondent) Assessee By --None- Revenue By Shri Manu Chaurasiya, Sr. D.R. Date Of Hearing: 02.11.2021 Date Of Pronouncement: 17.11.2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.07.2017 Of The Commissioner Of Income Tax (Appeals) – 38, Delhi Relating To Assessment Year 2008-09. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 143(3)Section 271(1)(c)Section 37(1)

…Act imposed by the Assessing Officer by ignoring the fact that the assessee had taken a chance by making a patently incorrect and unsubstantially claim and the decision of Hon’ble Jurisdictional High Court in case of CIT vs Zoom Communication Pvt. Ltd. (2010) 327 ITR 510, CIT Vs. NG Technologies Limited (2015) 370 ITR 7, CIT Vs. Escorts Finance Ltd. (2010) 328 ITR 44 and CIT Vs. Harparshad and Company Ltd. (2010) 328 ITR 53? 4. That the appellant craves leave to add, amend, alter or forgo any ground(s) of appeal either before or at the time of hearing of the appeal.” 4. On the date of hearing none appeared on be…