Dilip N. Shroff v. Jt. CIT

161 Taxmann 218Supreme Court of India2007#374 most cited

What is Dilip N. Shroff v. Jt. CIT authority for?

Mens rea is a necessary ingredient to attract penalty under Section 271(1)(c) of the Income Tax Act, as 'inaccurate' signifies a deliberate act or omission by the assessee. Clause (iii) of Section 271(1) grants discretionary jurisdiction to the assessing authority regarding penalty amounts.

236

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2010 to 2025.

Also referred to as

Dilip N. Shroff v. Jt. CIT · section 271(1)(c) · penalty for concealment of income · furnishing inaccurate particulars · mens rea · deliberate act or omission · discretionary penalty

Also reported as

6 SCC 329

Sections most often in play

Section 271(1)(c)Section 274Section 271AABSection 143(3)Section 153ASection 132Section 270ASection 276C

Issues it is cited on

section 274(1)section 276csection 276penalty under section 271aabsection 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomesection 271aab

Judgments citing Dilip N. Shroff v. Jt. CIT

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2698/CHNY/2018[2003-04]Status: DisposedITAT Chennai30 Nov 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2697/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2696/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2695/CHNY/2018[2000-01]Status: DisposedITAT Chennai30 Nov 2022AY 2000-01

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2694/CHNY/2018[1999-00]Status: DisposedITAT Chennai30 Nov 2022AY 1999-00

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2693/CHNY/2018[1998-99]Status: DisposedITAT Chennai30 Nov 2022AY 1998-99

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

D.Srinivas Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2692/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

D.Srinivas Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2691/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

The ACIT, Central Circle-2(1), Ahmedabad vs. M/S. Dineshchandra R Agrawal Infracon Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 85/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 85/Ahd/2021 िनधा"रणवष"/Asstt. Year: 2013-14

For Appellant: Shri S. L. Poddar, A.RFor Respondent: Shri Alok Kumar, CIT.D.R
Section 132Section 132(4)Section 139(1)Section 153Section 153ASection 271(1)(c)

…आयकरअपीलीयअिधकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 85/AHD/2021 िनधा"रणवष"/Asstt. Year: 2013-14 Assistant Commissioner of M/s. Dineshchandra R. Agrawal Income-tax Vs. Infracon Pvt. Ltd. Central Circle-2(1), 401-403, Grant Mall, Opp. SBI Ahmedabad Zonal Office, S. M. Road, Ambawadi, Ahmedabad PAN: AABCD9523D (Applicant) (Respondent) Revenue by : Shri Alok Kumar, CIT.D.R. Assessee by : Shri S. L. Poddar, A.R. सुनवाईक"तारीख/Date of Hearing : 08/09/2022 घोषणाक"तारीख…

Kamlesh M. Kanungo, Mumbai vs. DCIT CC 1(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1618/MUM/2021[2007-08]Status: DisposedITAT Mumbai03 Oct 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri Gagan Goyalkamlesh M. Kanungo, C/O. D.C. Bothra& Co. Llp (Ca), (Formerly Known As D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai-400004. Pan: Abbpk9675R ...... Appellant Vs. Dy.Cit- Cc-1(4), 9Th Floor, Old Cgo Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Rajkumar Singh Respondent By : Sh. Manoj Sinha Date Of Hearing : 08/07/2022 Date Of Pronouncement : 03/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-47, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 10.02.2021 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2007-08. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Rajkumar SinghFor Respondent: Sh. Manoj Sinha
Section 133Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kamlesh M. Kanungo, C/o. D.C. Bothra& Co. LLP (CA), (Formerly known as D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400004. PAN: ABBPK9675R ...... Appellant Vs. Dy.CIT- CC-1(4), 9th Floor, Old CGO Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant by : Sh. Rajkumar Singh Respondent by : Sh. Manoj Sinha Date of hearing : 08/07/2022 Date of pronouncement : 03/10/2022 ORDER PER GAGAN GOYAL, A.M…

Shri Sukhdev Singh Prop Karnail Singh Sukhdev Singh, Amritsar vs. Income Tax Officer Ward-3(4), Amritsar

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

ITA 107/ASR/2020[2011-12]Status: DisposedITAT Amritsar22 Sept 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Ghansham Sharma, Sr. DR
Section 139Section 147Section 271Section 271(1)(c)Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 107/Asr/2020 Assessment Year: 2011-12 Sh. Sukhdev Singh, Vs. Income Tax Officer, Prop. Karnail Singh Sukhdev Ward -3(4), Amritsar Singh, Kot Baba Deep Singh, Sultanwind Road, Amritsar [PAN: AOLPS 4655Q] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Ghansham Sharma, Sr. DR Date of Hearing: 13.09.2022 Date of Pronouncement: 22.09.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order da…

M/S. Favourite Exports, Veraval vs. The ITO, Ward-4, Veraval

In the result, the appeal of the assessee is allowed

ITA 162/RJT/2019[2015-16]Status: DisposedITAT Rajkot14 Sept 2022AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed, आयकर अपील सं./Ita No. 162/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/S. Favourite Exports, I.T.O., Gidc Estate, Vs. Ward-4, Somnath Road, Veraval. Veraval.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(va)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER, आयकर अपील सं./ITA No. 162/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/s. Favourite Exports, I.T.O., GIDC Estate, Vs. Ward-4, Somnath Road, Veraval. Veraval. PAN: AACFF7996G Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri B.D. Gupta, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 07/09/2022 घोषणा क" तारीख /Date of Pronouncement: 14/09/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appea…

M/S. Kamlesh Gandhi Infrastructure, Baroda vs. The Dy.CIT, Circle-1(2), Vadodara

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

ITA 1001/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Written SubmissionFor Respondent: Shri V. K. Singh, Sr. DR
Section 143(3)Section 271(1)(c)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1001/Ahd/2019 (Assessment Year: 2014-15) M/s. Kamlesh Gandhi Infrastructure Vs. DCIT 3-4, Vaidik Flats, Vrajdham Society Circle-1(2), Opp: PF Office, Akota, Vadodara, Baroda PIN-390020 [PAN No.AAKFK0103G] (Appellant) .. (Respondent) Appellant by: Written Submission Respondent by: Shri V. K. Singh, Sr. DR Date of Hearing 26.04.2022 Date of Pronouncement 22.06.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against th…

Shri Ashishbhai Natwarlal Soparkar, Ahmedabad vs. The ACIT, Circle-3(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 517/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad06 May 2022AY 2016-17

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 517/Ahd/2020 िनधा"रण वष"/Asstt. Years: 2016-17 Shri Ashishbhai Natwarlal Soparkar, A.C.I.T., Lane 13, Bunglow No.246, Vs. Circle-3(3), Satyagrah Chhavni, Ahmedabad. Ahmedabad.

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Ms Urvashi Sodhan, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 271(1)(c)Section 274Section 94(7)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 517/AHD/2020 िनधा"रण वष"/Asstt. Years: 2016-17 Shri Ashishbhai Natwarlal Soparkar, A.C.I.T., Lane 13, Bunglow No.246, Vs. Circle-3(3), Satyagrah Chhavni, Ahmedabad. Ahmedabad. PAN: ALRPS6235P (Applicant) (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate with Ms Urvashi Sodhan, A.R Revenue by : Shri Purushottam Kumar, Sr.D.R सुनवाई क" तारीख/Date of Hear…

Nandivardhan Construction Pvt Ltd., Thane vs. DCIT CC-2, Thane

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

ITA 4973/MUM/2019[2007-08]Status: DisposedITAT Mumbai28 Apr 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 4973/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2007-08) बिधम/ Nandivardhan Construction Dcit, Central Circle-2 Ashar It Park, 6Th Floor, Pvt. Ltd. Vs. 201, 2Nd Floor, Oasis Silver Wagle Industrial Estate Stone, Near Gajanan (West), Thane-400604. Maharaj Temple Ram Maruti Road, Thane-West, Thane- 400601. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccn1260G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Prateek Jain Revenue By: Shri C. T. Mathews (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 20/04/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 29.02.2016 Passed By The Commissioner Of Income Tax (Appeals)-11, Pune [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2007-08 In Which The Penalty Levied By Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “1. On The Facts & Circumstances Of The Appellant’S Case & In Law, The Notice Issued Under Section 274 Read With Section 271(1)(C) By The Ld. Assessing Officer Without Recording Any Satisfaction Is Bad In Law & The Consequential Penalty Order

For Appellant: Shri Prateek JainFor Respondent: Shri C. T. Mathews (Sr. AR)
Section 132Section 139(1)Section 143(2)Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 4973/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2007-08) बिधम/ Nandivardhan Construction DCIT, Central Circle-2 Ashar IT Park, 6th Floor, Pvt. Ltd. Vs. 201, 2nd Floor, Oasis Silver Wagle Industrial Estate Stone, Near Gajanan (West), Thane-400604. Maharaj temple Ram Maruti Road, Thane-West, Thane- 400601. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCN1260G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Prateek Jain Revenue by: Shri C. T. Mathews (Sr. AR)…

M/S. Shubham Industries, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

ITA 1887/PUN/2018[2013-14]Status: DisposedITAT Pune08 Apr 2022AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Ss Viswanethra Ravi, Jm आयकरअपीलसं. / Ita No.1887/Pun/2018 निर्ाारण वषा / Assessment Year : 2013-14 Shubham Industries, The Deputy Commissioner Of M/S.R.G.Bhilare & Co., Vs Income Tax, Circle-8, Pune. Chartered Accountants, Plot No.9, Jatan Niwas, Off Pune Satara Road, Ruturaj Soc., Pune - 411037 Pan: Abxfs 9255 R Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Piyush Kumar Singh Yadav - Dr Date Of Hearing 11/01/2022 Date Of Pronouncement 08/04/2022

Section 133Section 271(1)(c)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SS VISWANETHRA RAVI, JM आयकरअपीलसं. / ITA No.1887/PUN/2018 निर्ाारण वषा / Assessment Year : 2013-14 Shubham Industries, The Deputy Commissioner of M/s.R.G.Bhilare & Co., Vs Income Tax, Circle-8, Pune. Chartered Accountants, Plot No.9, Jatan Niwas, Off Pune Satara Road, Ruturaj Soc., Pune - 411037 PAN: ABXFS 9255 R Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Piyush Kumar Singh Yadav - DR Date of hearing 11/01/2022 Date of pronouncement 08/04/2022 आद…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 126/PAN/2018[2004-05]Status: DisposedITAT Panaji01 Apr 2022AY 2004-05

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 125/PAN/2018[2003-04]Status: DisposedITAT Panaji01 Apr 2022AY 2003-04

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 124/PAN/2018[2002-03]Status: DisposedITAT Panaji01 Apr 2022AY 2002-03

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 123/PAN/2018[2001-02]Status: DisposedITAT Panaji01 Apr 2022AY 2001-02

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…