DCIT v. B.J.D. Paper Products

134 ITD 552Income Tax Appellate Tribunal2011#7721 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

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Sections most often in play

Section 147Section 148Section 148ASection 151Section 151ASection 10(23C)(iiiad)Section 139Section 139(4A)

Judgments citing DCIT v. B.J.D. Paper Products

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2231/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. PAN: AACTM 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/R…

THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2987/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 v. Thomas Victor, The ITO, B-4, Old No.3A, New No.5A, Non-Corporate Ward-19(6), Karunanidhi, 1st Street, Kottur, Chennai. Kotturpuram S.O., Kotturpuram, Chennai-600 085. [PAN: ADYPV 3711 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Venkata Raman, C…

DEPUTY COMMISSIONER OF INCOME TAX-1, KANPUR vs. SMT. SHEHLA AHMED , KANPUR

In the result, the appeal of the Revenue and the cross objection of the assessee are dismissed

ITA 181/LKW/2018[2013-14]Status: DisposedITAT Lucknow22 Aug 2019AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Dy. Cit-1 V. Smt. Shehla Ahmad Kanpur 376-C, Allied Street Jajmau, Kanpur Tan/Pan:Aexpa4122N (Appellant) (Respondent) C.O. No.09/Lkw/2018 [In Ita No.181/Lkw/2018] Assessment Year: 2013-14 Smt. Shehla Ahmad V. Dy. Cit-1 376-C, Allied Street Kanpur Jajmau, Kanpur Tan/Pan:Aexpa4122N (Cross-Objector) (Respondent) Department By: Shri R. K. Vishvakarma, D.R. Assessee By: Shri Swarn Singh, Fca Date Of Hearing: 24 07 2019 Date Of Pronouncement: 22 08 2019 O R D E R Per A. D. Jain, V.P.: This Is Revenue’S Appeal & Assessee’S Cross Objection Against The Order Of The Ld. Cit(A)-Ii, Kanpur, Dated 1/12/2017, For The Assessment Year 2013-14. 2. The Revenue Has Taken The Following Grounds Of Appeal: 1. The Ld. Commissioner Of Income Tax (Appeals)-Ii, Kanpur Has Erred In Law & On Facts In Deleting The Penalty Of Rs.22,00,000/- Imposed By The Assessing Officer On Account Of Undisclosed

For Appellant: Shri Swarn Singh, FCAFor Respondent: Shri R. K. Vishvakarma, D.R
Section 10(38)Section 139(1)Section 143(3)Section 271(1)(c)Section 274Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2013-14 Dy. CIT-1 v. Smt. Shehla Ahmad Kanpur 376-C, Allied Street Jajmau, Kanpur TAN/PAN:AEXPA4122N (Appellant) (Respondent) C.O. No.09/LKW/2018 [In ITA No.181/LKW/2018] Assessment Year: 2013-14 Smt. Shehla Ahmad v. Dy. CIT-1 376-C, Allied Street Kanpur Jajmau, Kanpur TAN/PAN:AEXPA4122N (Cross-Objector) (Respondent) Department by: Shri R. K. Vishvakarma, D.R. Assessee by: Shri Swarn Singh, FCA Date of hearing: 24 07 2019 Date of pronouncement: 22 08 201…

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 736/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 735/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 734/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 733/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 732/PUN/2015[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 731/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 730/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 729/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 728/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 727/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 726/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 725/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…has been held that if the order has been passed without jurisdiction, then the same goes to the root of the issue and needs to be addressed first. He further placed reliance on the decision of Lucknow Bench of Tribunal in DCIT Vs. B.J.D. Paper Products (2011) 134 ITD 552 (Lucknow Trib) and pointed out that the facts of said case were identical to the facts of present case and during penalty proceedings, the ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 validity of reopening of assessment was challenged and penalty was held to be not leviable. He further placed reliance on the ratio laid down by the Mum…