Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd.

333 ITR 565High Court2011#3475 most cited

What is Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd. authority for?

The date of issuance of a Show Cause Notice (SCN) for penalty is the relevant starting point for calculating the limitation period for passing penalty orders.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd. · section 275(1)(c) · section 274(2) · penalty limitation period · show cause notice date · penalty order date · ACIT · commencement of limitation

Sections most often in play

Section 271DSection 275(1)(c)Section 269SSSection 271ESection 269TSection 143(3)Section 153ASection 274(2)

Issues it is cited on

section 275(1)section 275(1)(c)section 274(2)penalty under section 271esatisfaction for initiation of penaltysection 269tsection 275section 271epenalty under section 271dsection 269sssection 271dsection 271(l)(c)

Judgments citing Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd.

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…ty orders were barred by limitation under Section 275(1)(c) of the Act. 7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565(Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th February, 2013 would not…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax, Central Range-4, New Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2926/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Addl. Commissioner of Income Tax, Central Range - 04, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2925/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax Central Range-4, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2924/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax Central Range-4, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2923/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2922/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax Central Range-4, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2921/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax Central Range-4, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2920/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Sanjeev Jai Narain Aeren, Delhi vs. Additional Commissioner of Income Tax Central Range-4, Delhi

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2919/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…. (supra). The relevant portion of the said judgment reads as follows:- "7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Asst.Commissioner of Income Tax, Bandra Kurla Complex Mumbai vs. Devang Ajit Javeri, Mumbai

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 4498/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) & DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) Assessee by Shri Vinod Bindal Revenue by Shri R.R. Makwana Date of Hearing 22/01/2025 Date of Pronouncement 29/01/2025 आदेश / O R D…

Devang Ajit Jhaveri, Mumbai vs. JCIT, Range 17(1), Mumbai

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 3510/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Jan 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) & DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) Assessee by Shri Vinod Bindal Revenue by Shri R.R. Makwana Date of Hearing 22/01/2025 Date of Pronouncement 29/01/2025 आदेश / O R D…

M/S. Sri. Muthu Cine Service, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Bengaluru

ITA 1654/BANG/2024[2016-17]Status: DisposedITAT Bangalore06 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri B. S. Balachandran, Advocate
Section 132Section 153CSection 250Section 270ASection 271(1)(c)

…. (supra). The relevant portion of the said judgment reads as follows:- “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice (‘SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

M/S. Sri. Muthu Cine Service, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(1), Bengaluru

In the result, all these appeals filed by the assessee are allowed

ITA 1631/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri B. S. Balachandran, AdvocateFor Respondent: Sri V. Parithivel, JCIT
Section 132Section 132(4)Section 139Section 153CSection 250Section 270ASection 271(1)(c)Section 275(1)(c)

…(supra). The relevant portion of the said judgment reads as follows:- “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice (‘SCN’) that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

M/S. Sri. Muthu Cine Service, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle -2(1), Bengaluru

In the result, all these appeals filed by the assessee are allowed

ITA 1630/BANG/2024[2015-16]Status: DisposedITAT Bangalore06 Jan 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri B. S. Balachandran, AdvocateFor Respondent: Sri V. Parithivel, JCIT
Section 132Section 132(4)Section 139Section 153CSection 250Section 270ASection 271(1)(c)Section 275(1)(c)

…(supra). The relevant portion of the said judgment reads as follows:- “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice (‘SCN’) that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore, the penalty orders having been passed on 26 February, 2013 would not barre…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…ty orders were barred by limitation under Section 275(1)(c) of the Act. 7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565(Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th February, 2013 would not…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…ty orders were barred by limitation under Section 275(1)(c) of the Act. 7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565(Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th February, 2013 would not…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 618/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…2017) wherein the Hon’ble HC addressed the issue of starting point of limitation, it was held - “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in CIT (TDS) v. IKEA Trading Hong Kong Ltd. [2011] 333 ITR 565/[2009] 179 Taxman 309 (Delhi) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 617/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…2017) wherein the Hon’ble HC addressed the issue of starting point of limitation, it was held - “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in CIT (TDS) v. IKEA Trading Hong Kong Ltd. [2011] 333 ITR 565/[2009] 179 Taxman 309 (Delhi) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 616/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…2017) wherein the Hon’ble HC addressed the issue of starting point of limitation, it was held - “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in CIT (TDS) v. IKEA Trading Hong Kong Ltd. [2011] 333 ITR 565/[2009] 179 Taxman 309 (Delhi) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 615/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…2017) wherein the Hon’ble HC addressed the issue of starting point of limitation, it was held - “7. Mr. Sanjay Kumar, learned counsel for the Revenue has sought to place reliance on the decision of this Court in CIT (TDS) v. IKEA Trading Hong Kong Ltd. [2011] 333 ITR 565/[2009] 179 Taxman 309 (Delhi) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28th August, 2012, limitation would expire on 28th February, 2013. Therefore, the penalty orders having been passed on 26th…

Commissioner of Income Tax (TDS) v. IKEA Trading Hong Kong Ltd. (333 ITR 565) — Cited in 34 Judgments | BharatTax