Commissioner of Income Tax v. Samora Hotels (P) Ltd.

19 Taxmann.com 285High Court2012#10895 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 132(1)Section 153CSection 269SSSection 271DSection 273B

Issues it is cited on

section 269ssection 269sssection 271dsection 269section 273blevy of penaltysection 26reasonable causegenuineness of the transactionsection 27section 271search and seizure

Judgments citing Commissioner of Income Tax v. Samora Hotels (P) Ltd.

OTM JEWELLERY PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL RANGE, MEERUT

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

ITA 1135/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Oct 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Naveen Chandra

For Appellant: Shri Ankur Goel, AdvFor Respondent: Ms. Anupama Singla, Sr. DR
Section 132(1)Section 153CSection 269SSection 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1135/DEL/2024 [A.Y 2013-14] OTM Jewellery Pvt Ltd Vs. The A.C.I.T C-4/135, Safdarjung Development Area Central Range Hauz Khas, New Delhi Meerut PAN: AAACO 5115 F (Applicant) (Respondent) Assessee By : Shri Ankur Goel, Adv Department By : Ms. Anupama Singla, Sr. DR Date of Hearing : 15.10.2024 Date of Pronouncement : 23.10.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CI…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. BHRATHI CONSUMER CARE PRODUCTS PVT LTD, GUNTUR

In the result, appeal of the Revenue is dismissed and the

ITA 249/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Dcit, Vs. M/S. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3Rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 17/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) M/S. Bharathi Consumer Care Vs. Dcit, Products Private Limited, Central Circle-1, Sy. No. 280, 281, Peddaparimi 3Rd Floor, Rajkamal Complex, Village, Nidumukkala Post, Lakshmipuram Main Road, Guntur – 522016, Guntur-522007, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (Cross Objector) (Appellant In Appeal) अपीलाथ" क" ओर से/ Assessee By : Sri M.V. Prasad, Ar ""याथ" क" ओर से / Revenue By : Dr. Satya Sai Rath, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 115BSection 132Section 269SSection 271DSection 68

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) DCIT, Vs. M/s. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. An…

LOVE SHOPPERS LTD,AHMEDABAD vs. DCIT, CIRCLE-2(1)(2), AHMEDABAD, AHMEDABAD

Appeal of the assessee is dismissed

ITA 285/RJT/2022[2016-17]Status: HeardITAT Rajkot16 May 2023AY 2016-17

Bench: The Hearing Of Appeal. Total Tax Effect 13,25,000/-”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 250Section 269SSection 271Section 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 M/s. Love Shoppers Ltd. The DCIT, Ahmedabad Circle-2(1)(2), PAN: AAACL5963A Vs Ahmedabad (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 09-05-2023 Date of pronouncement : 16-05-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the National Faceless App…

LAYOG PROPERTIES PVT. LTD.,NEW DELHI vs. ADD. CIT RANGE- 15, NEW DELHI

ITA 3324/DEL/2019[2012-13]Status: DisposedITAT Delhi10 Feb 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3324/Del/2019 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Layog Properties Pvt. Ltd., Addl. Cit, 703, Pragati Tower, 26, Vs. Range-15, Rajendra Place, New Delhi. New Delhi. Pan No. Aabcl9997R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 269SSection 271DSection 68

…I.T.A.No.3324/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3324/Del/2019 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Layog Properties Pvt. Ltd., Addl. CIT, 703, Pragati Tower, 26, Vs. Range-15, Rajendra Place, New Delhi. New Delhi. PAN No. AABCL9997R अपीलाथ" Appellant ""यथ"/Respondent None िनधा"रतीक"ओरसे /Assessee by Shri Jeetendra Chand, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 26.12.2022 10.02.2023 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PR…

KACHARU MADHUKAR SHINDE,,AHMEDNAGAR vs. JOINT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

In the result, the appeal of the Assessee is Dismissed

ITA 1397/PUN/2018[2012-13]Status: DisposedITAT Pune06 Dec 2022AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1396 & 1397/Pun/2018 िनधा"रणवष" / Assessment Year : 2010-11 & 2012-13 Kacharu Madhukar Shinde, The Joint Commissioner Near Patil Hospital, Nath Nagar, Vs Of Income Tax, At & Post & Taluka Pathardi, Ahmednagar Circle, Ahmednagar – 414102. Ahmednagar – 414001. Pan: Fuxps 7694 C Appellant/ Assessee Respondent / Revenue Assessee By Shri Prasad S. Bhandari – Ar Revenue By Shri Ramnath P Murkunde –Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 06/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E.Kacharu M.Shinde Against The Order Of Ld.Cit(A)-2, Pune Dated 13.04.2018 For A.Y.2010-11 Emanating From The Penalty Order Under Section 271E Of The Income Tax, Dated 27.04.2017 For A.Y. 2010-11. The Grounds Of Appeal Raised By The Assessee Are As Under: “1. In The Facts & Circumstances Of/The Case & In Law, The Learned C.I.T.[A] Has Erred In Confirming The Penalty Of Rs.5,90,644.00 Levied By The Learned Assessing Officer U/S 27Ie Of The I. T. Act 1961. The Impugned Penalty Levied Being Bad In Law, Arbitrary, Perverse & Devoid Of Merits The Same May Please Be Deleted.

Section 143(3)Section 148Section 271ESection 27I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1396 & 1397/PUN/2018 िनधा"रणवष" / Assessment Year : 2010-11 & 2012-13 Kacharu Madhukar Shinde, The Joint Commissioner Near Patil Hospital, Nath Nagar, Vs of Income Tax, At & Post & Taluka Pathardi, Ahmednagar Circle, Ahmednagar – 414102. Ahmednagar – 414001. PAN: FUXPS 7694 C Appellant/ Assessee Respondent / Revenue Assessee by Shri Prasad S. Bhandari – AR Revenue by Shri Ramnath P Murkunde –DR Date of hearing 15…

KACHARU MADHUKAR SHINDE,,AHMEDNAGAR vs. JOINT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

In the result, the appeal of the Assessee is Dismissed

ITA 1396/PUN/2018[2010-11]Status: DisposedITAT Pune06 Dec 2022AY 2010-11

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1396 & 1397/Pun/2018 िनधा"रणवष" / Assessment Year : 2010-11 & 2012-13 Kacharu Madhukar Shinde, The Joint Commissioner Near Patil Hospital, Nath Nagar, Vs Of Income Tax, At & Post & Taluka Pathardi, Ahmednagar Circle, Ahmednagar – 414102. Ahmednagar – 414001. Pan: Fuxps 7694 C Appellant/ Assessee Respondent / Revenue Assessee By Shri Prasad S. Bhandari – Ar Revenue By Shri Ramnath P Murkunde –Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 06/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E.Kacharu M.Shinde Against The Order Of Ld.Cit(A)-2, Pune Dated 13.04.2018 For A.Y.2010-11 Emanating From The Penalty Order Under Section 271E Of The Income Tax, Dated 27.04.2017 For A.Y. 2010-11. The Grounds Of Appeal Raised By The Assessee Are As Under: “1. In The Facts & Circumstances Of/The Case & In Law, The Learned C.I.T.[A] Has Erred In Confirming The Penalty Of Rs.5,90,644.00 Levied By The Learned Assessing Officer U/S 27Ie Of The I. T. Act 1961. The Impugned Penalty Levied Being Bad In Law, Arbitrary, Perverse & Devoid Of Merits The Same May Please Be Deleted.

Section 143(3)Section 148Section 271ESection 27I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1396 & 1397/PUN/2018 िनधा"रणवष" / Assessment Year : 2010-11 & 2012-13 Kacharu Madhukar Shinde, The Joint Commissioner Near Patil Hospital, Nath Nagar, Vs of Income Tax, At & Post & Taluka Pathardi, Ahmednagar Circle, Ahmednagar – 414102. Ahmednagar – 414001. PAN: FUXPS 7694 C Appellant/ Assessee Respondent / Revenue Assessee by Shri Prasad S. Bhandari – AR Revenue by Shri Ramnath P Murkunde –DR Date of hearing 15…

BARODA GREASES & AUTO CARE PRODUCTS PVT.LTD.,BARODA vs. THE ADDL.CIT, RANGE1(1), BARODA

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

ITA 1184/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad11 May 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 1184/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S. Baroda Greases & Autocare Addl. Cit., Products Pvt. Ltd., Vs. Range-1(1), 4, Samipya Flat, Vadodara. Opp. Verai Mataji Temple, Urmi-Dinesh Mill Road, Akota, Gujarat.

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 269SSection 271DSection 273B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARATHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1184/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 M/s. Baroda Greases & Autocare Addl. CIT., Products Pvt. Ltd., Vs. Range-1(1), 4, Samipya Flat, Vadodara. Opp. Verai Mataji Temple, Urmi-Dinesh Mill Road, Akota, Gujarat. PAN: AAACB8655K (Applicant) (Respondent) Assessee by : None Revenue by : Shri R.R. Makwana, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 02/…

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 269SSection 271DSection 271D(2)Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2016-17 Akash Education & Development Trust, Vs. The Addl. Commissioner No.22nd Ward, Prashanth Nagar, of Income Tax, Devanahalli, Central Range-2, Bengaluru – 562 110. Bangalore. PAN: AACTA 7888E APPELLANT RESPONDENT Appellant by : Shri Rajeev Nulvi, AR Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.02.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

DEEPAK SALES & PROPERTIES PVT. LTD.,MUMBAI vs. I.T.O.WD.9(1)(3), MUMBAI

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

ITA 6304/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Jun 2018AY 2008-09

Bench: S/Shri G.S. Pannu (Am), Joginder Singh (Jm) & B.R. Baskaran (Am)

Section 255(3)Section 269SSection 271DSection 271ESection 273BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Special Bench, Mumbai Before S/Shri G.S. Pannu (AM), Joginder Singh (JM) & B.R. Baskaran (AM) I.T.A. No. 6304/Mum/2012 (Assessment Year 2008-09) M/s. Deepak Sales & Addl.CIT Properties Pvt. Ltd. Vs. Circle-9(1) 14, S.V. Road Room No. 222 Khar West Aayakar Bhavan Mumbai-400 052. M.K. Road PAN : AABCD1298F Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri M.S. Mathuria Department by Shri R.P. Meena Date of Hearing 14.03.2018 Date of Pronouncement 13.06.2018 O R D E R Per B.R. Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 01-08-…

DCIT, CHENNAI vs. DR. GANESAN'S HITECH DIAGNOSTICS CENTRE P LTD., CHENNAI

In the result, the appeals of the Revenue in ITA No

ITA 3294/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Nov 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos.3294/Mds/2016, 1761/Mds/2017 & 1762/Mds/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Vs M/S. Dr.Ganesan’S Hitech The Deputy Commissioner Of Diagnostics Centre P Ltd., Income Tax, No.1, Millers Road, Kilpauk, Corporate Circle 1(1), Chennai – 600 010. Chennai – 34. Pan: Aadcd7458H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. S. Deepa, CAFor Respondent: 20.09.2017
Section 143(3)Section 250(6)Section 269SSection 269TSection 271DSection 271E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी "ी एन "ी "ी एन एन.आर एन आर आर.एस आर एस एस. गणेशन एस गणेशन गणेशन,"याियक गणेशन "याियक "याियक सद"य "याियक सद"य सद"य एवं सद"य एवं एवं "ी एवं "ी "ी ए. मोहन "ी मोहन मोहन अलंकामणी मोहन अलंकामणी अलंकामणी,लेखा अलंकामणी लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.3294/Mds/2016, 1761/Mds/2017 & 1762/Mds/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Vs M/s. Dr.Ganesan’s Hitech The Deputy Commissione…