CIT vs. Ramanujam Thampi, 233 ITR 521 (Ker) (2) A.M. Shah & Co. v. CIT

37 Taxmann.com 347High Court2013#4861 most cited

What is CIT vs. Ramanujam Thampi, 233 ITR 521 (Ker) (2) A.M. Shah & Co. v. CIT authority for?

The assessee must produce cogent material to prove their explanation for a claim was bona fide, and making an inadmissible claim constitutes furnishing inaccurate particulars, justifying a penalty. The burden of proof is on the assessee to demonstrate they met the conditions for a deduction.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT vs. HCIL Kalindee Arsspl · Section 271(1)(c) · Section 80-IA · penalty for concealment · furnishing inaccurate particulars · wrong claim for deduction · burden of proof · bona fide explanation · cogent material

Sections most often in play

Section 271(1)(c)

Judgments citing CIT vs. Ramanujam Thampi, 233 ITR 521 (Ker) (2) A.M. Shah & Co. v. CIT

SHRI KHATU SHYAM BUILDERS,JAIPUR vs. ACIT CENTRAL CIRCLE 2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 486/JPR/2024[2014-15]Status: DisposedITAT Jaipur10 Jul 2024AY 2014-15
For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 143(3)Section 271Section 271(1)(c)

…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. 486/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 Shri Khatu Shyam Builders cuke The ACIT Vs. Ajmer Road, 298, Opp. Hatroi School Central Circle -2 Jaipur 302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZFS 6260 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR l…

M/S. NEW MANGALORE PORT AUTHORITY,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) , MANGALURU

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.755 - 757/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. New Mangalore The JCIT, Range-1 / Port Authority, ACIT, Circle – 1(1), FA and CAO, Panambur Mangaluru. Mangalore-575 010. PAN – AAALN 0057 A Vs. APPELLANT RESPONDENT C.O. Nos. 6 to 8/Bang/2023 Assessment Years : 2012-13 to 2014-15 (By Revenue) Revenue by : Shri G Manoj Kumar, CIT (DR) Assessee by : Shri V Srinivasan, Advocate Date of Hearing : 05-12-2023 Date of Pronouncement : 19 -12-2023 ORDER…

ABHINAV INTERNATIONAL PVT. LTD.,,NEW DELHI vs. DCIT CIRCLE-1(1), NEW DELHI

In the result, appeal of appellant bearing Appeal

ITA 7822/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr.DR
Section 143(3)Section 14ASection 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.7822/DEL/2019 Assessment Year 2013-14 M/s. Abhinav International P. Ltd., v. DCIT, Circle-1(1), E-93, 3rd Floor, GK Enclave-I, New Delhi. New Delhi. TAN/PAN: AADCA8631P (Appellant) (Respondent) Appellant by: None Respondent by: Shri Kanav Bali, Sr.DR Date of hearing: 16 01 2023 Date of pronouncement: 23 01 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been directed against the appellate order of the Commissioner of Income Tax (…

GE CAPITAL SERVICES INDIA,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2412/DEL/2011[2002-03]Status: DisposedITAT Delhi31 Aug 2020AY 2002-03

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Sachit Jolly, Adv. & ShriFor Respondent: Shri Sunit Singh, CIT-DR
Section 271(1)(c)Section 28Section 36(1)(vii)Section 37Section 38

…Revenue to support the penalty levied u/s 271(1)(c) of the Act against the assessee. The ld. DR placing reliance on the decision of the Hon'ble Jurisdictional High Court of Delhi in the case of CIT Vs. HCIL Kalindee 11 I.T.A. No.2412/DEL/2011 Arsspl [2013] 37 Taxmann.com 347 [Del] submitted that initial burden of proof is upon the assessee to prove that his explanation was bonafide. The High Court further held that this burden can only be discharged by producing cogent material and that penalty provisions are not criminal and do not require culpable mens rea. The High Court emphasised that whether or not the a…

SHRI BALDEVBHAI ATMARAM PATEL,,GANDHINAGAR vs. THE DY.CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result, assessee’s appeal is allowed

ITA 1911/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri D. K. Parikh, A. RFor Respondent: Shri S. K. Dev, Sr. D. R
Section 271(1)(c)Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1911/Ahd/2015 (Assessment Year : 2011-12) Shri Baldevbhai Atmaram Patel Vs. Dy. CIT, 143, Hanuman Vas, Motera Gandhinagar Circle, Gam, Gandhinagar. Gandhinagar. [PAN No. AUOPP 1763 B] (Appellant) .. (Respondent) Appellant by : Shri D. K. Parikh, A. R. Respondent by : Shri S. K. Dev, Sr. D. R. Date of Hearing 08/01/2019 Date of Pronouncement 24/01/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is against the order da…

GRANITE GATE PROPERTIES PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME-TAX

ITA/399/2017HC Delhi19 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260ASection 271(1)(c)Section 276C

…ITA Nos.398 & 399 of 2017 Page 1 of 18 $~6 and 7. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 398/2017, 399/2017 Date of decision: 19th December, 2018 GRANITE GATE PROPERTIES PVT. LTD. ..... Appellant Through: Mr. Ajay Vohra, Sr.Adv. with Mr. Gaurav Jain and Mr. Aniket D. Agrawal, Advs. versus PRINCIPAL COMMISSIONER OF INCOME TAX..... Respondent Through: Mr. Ruchir Bhatia, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI SANJIV KHANNA, J. (ORAL) CM APPL. No. 52227/2018 in ITA No.398/2017 (for placing on r…

GRANITE GATE PROPERTIES PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/398/2017HC Delhi19 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260ASection 271(1)(c)Section 276C

…ITA Nos.398 & 399 of 2017 Page 1 of 18 $~6 and 7. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 398/2017, 399/2017 Date of decision: 19th December, 2018 GRANITE GATE PROPERTIES PVT. LTD. ..... Appellant Through: Mr. Ajay Vohra, Sr.Adv. with Mr. Gaurav Jain and Mr. Aniket D. Agrawal, Advs. versus PRINCIPAL COMMISSIONER OF INCOME TAX..... Respondent Through: Mr. Ruchir Bhatia, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI SANJIV KHANNA, J. (ORAL) CM APPL. No. 52227/2018 in ITA No.398/2017 (for placing on r…

M/S. GAHOI CHEMICALS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal stands allowed for

ITA 1213/DEL/2012[2006-07]Status: DisposedITAT Delhi21 Apr 2017AY 2006-07

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

Section 132Section 133ASection 153ASection 271Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A .No. 1212/DEL/2012 ASSESSMENT YEAR-2005-06 I.T.A .No. 1213/DEL/2012 ASSESSMENT YEAR-2006-07 Gahoi Chemicals Pvt. Ltd., DCIT, 41, Friends Colony West, Central Circle 23, New Delhi. vs New Delhi. (PAN: AABCG8027F) (RESPONDENT) (APPELLANT) Appellant by Shri Sanjay Garg, CA Respondent by Shri A.K. Saroha, CIT DR Date of Hearing 23.1.2017 Date of Pronouncement 21.4.2017 ORDER PER SUDHANSHU SRIVASTAVA, JM Both these appeals have been preferred by t…

M/S. GAHOI CHEMICALS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal stands allowed for

ITA 1212/DEL/2012[2005-06]Status: DisposedITAT Delhi21 Apr 2017AY 2005-06

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

Section 132Section 133ASection 153ASection 271Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A .No. 1212/DEL/2012 ASSESSMENT YEAR-2005-06 I.T.A .No. 1213/DEL/2012 ASSESSMENT YEAR-2006-07 Gahoi Chemicals Pvt. Ltd., DCIT, 41, Friends Colony West, Central Circle 23, New Delhi. vs New Delhi. (PAN: AABCG8027F) (RESPONDENT) (APPELLANT) Appellant by Shri Sanjay Garg, CA Respondent by Shri A.K. Saroha, CIT DR Date of Hearing 23.1.2017 Date of Pronouncement 21.4.2017 ORDER PER SUDHANSHU SRIVASTAVA, JM Both these appeals have been preferred by t…

DCIT, NEW DELHI vs. M/S. GRANITE GATE PROPERTIES PVT. LTD., NEW DELHI

ITA 2239/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Dec 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadi N Mishra

For Appellant: Shri Sanjeev Sapra, CAFor Respondent: Shri A.K. Saroha, CIT (DR)
Section 271

…FIT FOR PUBLICATION (JM) (AM) ITA Nos. 2239, 2240/Del/2014 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "C", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADI N MISHRA, ACCOUNTANT MEMBER ITA Nos.:- 2239, 2240/Del/2014 Assessment Years: 2010-11, 2011-12 DCIT, Circle 12 (1) M/s. Granite Gate Properties Pvt. New Delhi. Ltd. Vs. C-23, Greater Kailash Part-1, New Delhi - 110 048 PAN AADCR6248M (Appellant) (Respondent) Department by : Shri A.K. Saroha, CIT (DR) Assessee by: Shri Sanjeev Sapra, CA Date of Hearing 19/10/2016 Date of pronouncement 16/12/2016 O R D E R Per ANADI N MISHRA. A.M. (A)These a…

JCIT, BANGALORE vs. M/S ABB INDIA PVT. LTD.,, BANGALORE

In the result the appeal of the revenue in ITA No

ITA 441/BANG/2014[1998-99]Status: DisposedITAT Bangalore21 Sept 2016AY 1998-99

Bench: Smt. Asha Vijayaraghavanshri Inturi Rama Raoita No.441 /Bang/2014 (Asst. Year 1998-99) The Jt. Commissioner Of Income-Tax (Ltu), Bengaluru. . Appellant Vs. M/S Abb India Pvt. Ltd., Khanija Bhawan, Race Course Road, Bangalore. . Respondent Appellant By : Shri Sanjay Kumar, Cit Respondent By : Shri T Suryanarayana, Advocate

For Appellant: Shri Sanjay Kumar, CITFor Respondent: Shri T Suryanarayana, Advocate
Section 10BSection 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- C, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No.441 /Bang/2014 (Asst. Year 1998-99) The Jt. Commissioner of Income-tax (LTU), Bengaluru. . Appellant Vs. M/s ABB India Pvt. Ltd., Khanija Bhawan, Race Course Road, Bangalore. . Respondent Appellant by : Shri Sanjay Kumar, CIT Respondent by : Shri T Suryanarayana, Advocate Date of Hearing : 30-06-2016 Date of Pronouncement : 21-09-2016 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissio…

SHRI ADITYA MALLA,NOIDA vs. ITO, NOIDA

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

ITA 2457/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jul 2016AY 2011-12

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri Pradip Dinodia. CAFor Respondent: Shri T. Vasanthan, Sr. DR
Section 24Section 271(1)(c)Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. D. AGRAWAL, HON’BLE VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.2457/Del/2016 (Assessment Year 2011-12) Aditya Malla, Vs. ITO, Wad 1(1), C/o Col. L. B. Malla (Retd.) NOIDA 1796, Sector 29, NOIDA GIR / PAN :ACIPM2637F (Appellant) (Respondent) Appellant by :Shri Pradip Dinodia. CA Shri R. K. Kapoor, CA Respondent by :Shri T. Vasanthan, Sr. DR Date of hearing: 11.07.2016 Date of Pronouncement: 27.07.2016 ORDER PER BEENA A. PILLAI, JM: The present penalty appeal has been preferred by the assessee against the ord…

M/S. GUPTA INTERNATIONAL,PANIPAT vs. ACIT, PANIPAT

In the result, the appeal of the assessee is partly allowed

ITA 2247/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jul 2016AY 2009-10

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Smt. Beena A. Pillai Mt. Beena A. Pillai Mt. Beena A. Pillaimt. Beena A. Pillai

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri T. Vasanthan, Senior DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘C’ : NEW DELHI BENCH ‘ BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND G.D. AGRAWAL, VICE PRESIDENT AND AND AND , JUDICIAL MEMBER SMT. BEENA A. PILLAI MT. BEENA A. PILLAI MT. BEENA A. PILLAI, JUDICIAL MEMBER MT. BEENA A. PILLAI , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 2247/Del/2014 ITA No…

M/S. JINDAL STEEL & POWER LIMITED,NEW DELHI vs. ACIT, HISAR

In the result the appeal of the assessee is partly allowed

ITA 3052/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

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

…ctricity Duty and Entry Tax fraudulently despite the claim of the same as capital receipts. The ld Counsel further relied on judgment of the Hon’ble Delhi Court in the case of CIT Vs. Zoom Communications P Ltd (Delhi) 327 ITR 510 , CIT Vs HCIL Kalindee (2013) 37 Taxmann.com 347 and other judgments, list of which is mentioned in written submission. 6.11 We have heard the rival submissions and perused the material on record. In the instant case a sum of Rs. 81.59 crores was shown as ‘Sales Tax Subsidy’ ‘Capital Reserve’ under the head reserves and surplus in schedule-2 of the balance sheet as on 31.3.2008. The non…

ADIT, NEW DELHI vs. M/S. INTERNATIONAL STEEL SERVICE INC., NEW DELHI

In the result, the present appeal filed by the Revenue is dismissed

ITA 702/DEL/2012[2007-08]Status: DisposedITAT Delhi20 Jan 2016AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2007-08 Adit, Circle-1(2), International Vs. International Steel Service Inc., Taxation, Room No. 410, Drum 79, Qutab View Apartment, S.J.S. Shaped Building, I.P. Estate, New Marg, New Delhi Delhi (Pan: Aaafi7664J) (Appellant) (Respondent)

Section 115ASection 143(2)Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 ADIT, Circle-1(2), International Vs. International Steel Service Inc., Taxation, Room No. 410, Drum 79, Qutab View Apartment, S.J.S. Shaped Building, I.P. Estate, New Marg, New Delhi Delhi (PAN: AAAFI7664J) (Appellant) (Respondent) Appellant by Sh. A.K. Saroha, CIT(DR) Respondent by Sh. M.P. Rastogi, Advocate Date of hearing 07.12.2015 Date of pronouncement 20.01.2016 ORDER PER O.P. KANT, A.M.: The present appeal by the Revenue is directed against t…

K.SUNDARARAJ,CHENNAI vs. ACIT, CHENNAI

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

ITA 936/CHNY/2014[2000-2001]Status: DisposedITAT Chennai09 Jul 2015AY 2000-2001

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

ACIT, CHENNAI vs. K.SUNDARAJ, CHENNAI

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

ITA 955/CHNY/2013[2004-05]Status: DisposedITAT Chennai09 Jul 2015AY 2004-05

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

ACIT, CHENNAI vs. K.SUNDARAJ, CHENNAI

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

ITA 954/CHNY/2013[2002-03]Status: DisposedITAT Chennai09 Jul 2015AY 2002-03

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.SUNDARARAJ,CHENNAI vs. ACIT, CHENNAI

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

ITA 942/CHNY/2014[2006-2007]Status: DisposedITAT Chennai07 Jul 2015AY 2006-2007

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

K.SUNDARARAJ,CHENNAI vs. ACIT, CHENNAI

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

ITA 941/CHNY/2014[2005-2006]Status: DisposedITAT Chennai07 Jul 2015AY 2005-2006

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT
Section 132Section 153Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी वी. दुगा" राव, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07) Shri. K. Sundararaj, The Asst. Commissioner of Old No.19, New No.45, Vs Income tax, Giriappa Road, Central Circle –I (5), T. Nagar, Chennai 600 034 Chennai 600 017. [PAN: AAYPS 9141A] आयकर अपील सं./ I…

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CIT vs. Ramanujam Thampi, 233 ITR 521 (Ker) (2) A.M. Shah & Co. v. CIT (37 Taxmann.com 347) — Cited in 24 Judgments | BharatTax