DCIT v. Convergys Customer Management Group Inc.

143 Taxmann.com 43High Court2022#8196 most cited

What is DCIT v. Convergys Customer Management Group Inc. authority for?

Penalty under Section 271AA of the Income-tax Act, 1961, cannot be levied if the Assessing Officer has not brought any specific default regarding the maintenance of requisite documents on record.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Also referred to as

DCIT v. Convergys Customer Management Group Inc. · section 271AA · penalty · maintenance of documents · Assessing Officer · default

Sections most often in play

Section 271AASection 92DSection 143(3)Section 153ASection 10DSection 92CASection 271GSection 132

Issues it is cited on

section 92d(3)section 92ca(2)section 271gsection 92fsection 92dsection 271basection 9(1)(i)specified domestic transactioncorporate guaranteetransfer pricing ordersection 129section 271aa

Judgments citing DCIT v. Convergys Customer Management Group Inc.

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 640/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 639/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 638/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 637/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

DCIT, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 636/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

DCIT, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 635/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.633 to 640/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2012-13 to 2019-20) DCIT Room No.303, 3rd Floor, Aayakar Bhavan, Ashram Road, Ahmedabad, Gujarat - 380009 बनाम / Vs. Best Oasis Limited Kesar Orion Hindu Colony Lane Nos, Dadar Eadt, Mumbai, Maharashtra - 400014 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAICB9490J (Appellant) (Respondent) Revenue by: Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by: Shri Tushar…

DCIT, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Maharastra

In the result, the appeal of the Revenue is dismissed

ITA 634/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

DCIT, Central Circle-1(1), Ahmedabad vs. Best Oasis Limited, Maharastra

In the result, the appeal of the Revenue is dismissed

ITA 633/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 633 to 640/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2012-13 to 2019-20) बनाम/ DCIT Best Oasis Limited Room No.303, 3rd Floor, Kesar Orion Hindu Colony Vs. Aayakar Bhavan,Ashram Lane Nos, Dadar Eadt, Road, Ahmedabad, Gujarat Mumbai, Maharashtra - - 380009 400014 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICB9490J (Appellant) .. (Respondent) Revenue by : Shri Abhay Thakur, CIT.DR & Shri B. P. Srivastava, Sr. DR Assessee by : Shri Tushar H…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad, Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 324/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

Deputy Commissioner of Income -Tax, Central Circle 1(1), Ahmedabad vs. Priya Blue Industries Pvt. Ltd, Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 323/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2018-19

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

DCIT Central Circle 1(1), Ahmedabad, Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 322/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

Deputy Commissioner of Income-Tax, Central Circle 1(1), Gujarat vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 321/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Priya Blue Industries Pvt. Ltd., Gujarat

In the result the appeals filed by the Revenue in ITA No

ITA 319/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2014-15

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos. 317 to 324/Ahd/2024 Assessment Years. 2012-13 to 2019-20 The DCIT, Priya Blue Industries Central Pvt. Ltd. Circle-1(1), Vs 1563/A, Aashirwad Rupani, Ahmedabad Sardarnagar Road, Bhavnagar, Gujarat-364001 (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.Rs. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 19-12-2024 Date of pronouncement : 21-01-2025 आदेश/ORDER PER…