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

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 113/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 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. 111/PAN/2018 Assessment Year: 2009-10 I.T.A. No. 112/PAN/2018 Assessment Year: 2010-11 I.T.A. No. 113/PAN/2018 Assessment Year: 2012-13 I.T.A. No. 114/PAN/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Vs. M/s. N.B. Hiremath Central Circle, Hubballi Renuka Niwas (Appellant) 3rd Cross, Hosur Hubballi [PAN: AABFN 2435 P] (Respondent) Appellant by Smt. Pratibha R, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.2022 Date…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 112/PAN/2018[2010-11]Status: DisposedITAT Panaji31 Mar 2022AY 2010-11

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 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. 111/PAN/2018 Assessment Year: 2009-10 I.T.A. No. 112/PAN/2018 Assessment Year: 2010-11 I.T.A. No. 113/PAN/2018 Assessment Year: 2012-13 I.T.A. No. 114/PAN/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Vs. M/s. N.B. Hiremath Central Circle, Hubballi Renuka Niwas (Appellant) 3rd Cross, Hosur Hubballi [PAN: AABFN 2435 P] (Respondent) Appellant by Smt. Pratibha R, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.2022 Date…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 111/PAN/2018[2009-10]Status: DisposedITAT Panaji31 Mar 2022AY 2009-10

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 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. 111/PAN/2018 Assessment Year: 2009-10 I.T.A. No. 112/PAN/2018 Assessment Year: 2010-11 I.T.A. No. 113/PAN/2018 Assessment Year: 2012-13 I.T.A. No. 114/PAN/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Vs. M/s. N.B. Hiremath Central Circle, Hubballi Renuka Niwas (Appellant) 3rd Cross, Hosur Hubballi [PAN: AABFN 2435 P] (Respondent) Appellant by Smt. Pratibha R, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.2022 Date…

Genesis Organics Private Limited, Vadodara vs. The Income Tax Officer, Ward-1(1)(3), Vadodara

In the result, the appeal of the assessee is allowed

ITA 691/AHD/2019[2006-07]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2006-07

Bench: Ms.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2006-07 Genesis Organics P.Ltd. Ito, Ward-1(1)(3) 284/1,2,3, Gidc Estate Vs Vadodara. Makarpura, Vadodara. Pan : Aabcg 5635 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Surendra Modiani, Ca Revenue By : Shri V.K. Singh, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee Against Order Dated 5.2.2019 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-1, Vadodra In Appeal No.Cit(A)-1/Vadodara/10199/2017-18 Relating To The Assessment Year 2006-07. 2. Only Ground Raised By The Assessee Is That The Ld.Cit(A) Has Erred In Restricting Levy Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) To The Extent Of 50% Of Addition I.E. Rs.4,29,000/-

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2006-07 Genesis Organics P.Ltd. ITO, ward-1(1)(3) 284/1,2,3, GIDC Estate Vs Vadodara. Makarpura, Vadodara. PAN : AABCG 5635 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Surendra Modiani, CA Revenue by : Shri V.K.…

Memon Co Op Bank Ltd, Mumbai vs. DCIT 1(3)(2), Mumbai

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

ITA 5990/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5990/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Memon Co-Op Bank Ltd बिधम/ Dcit-1(3)(2) C/O Memon Co-Op Bank Aaykar Bhavan, M. K. Road, Vs. Ltd, Patel & Sony Arcade, Mumbai-400020. 234 Bellasis Road, Nagpada, Mumbai-400008. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat0066G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Pankaj Toprani Revenue By: Ajay Chandra (Dr) सुनवाई की तारीख / Date Of Hearing: 02/02/2022 घोषणा की तारीख /Date Of Pronouncement: 08/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 17.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-03, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2009-10 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “A. On The Facts & Circumstances Of The Case The Learned Cit(A) Erred In Confirming The Penalty Of Rs.70,61,337/- U/S 271(1)(C). B. The Learned C.1.T. (A) Failed To Appreciate That:

For Appellant: Shri Pankaj TopraniFor Respondent: Ajay Chandra (DR)
Section 143(3)Section 147Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5990/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Memon Co-op Bank Ltd बिधम/ DCIT-1(3)(2) C/o Memon Co-op Bank Aaykar Bhavan, M. K. Road, Vs. Ltd, Patel & Sony Arcade, Mumbai-400020. 234 Bellasis Road, Nagpada, Mumbai-400008. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT0066G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Pankaj Toprani Revenue by: Ajay Chandra (DR) सुनवाई की तारीख / Date of Hearing: 02/02/2022 घोषणा की तारीख /Date of Pronouncemen…

Sankalp Retail Value Stores Private Limited, Mumbai vs. ACIT 13(2)(1), Mumbai

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

ITA 2426/MUM/2018[2008-09]Status: DisposedITAT Mumbai24 Feb 2022AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 2426/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) Sankalp Retail Value Stores बिधम/ Acit-13(2)(1) Pvt. Ltd. Aayakar Bhawan, Mumbai- Vs. 401, Rajiv Premji Apts., S.V. 400020. Road, Borivali (W), Mumbai-400092. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaapc5897R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri Hoshang Boman Irani (Dr) सुनवाई की तारीख / Date Of Hearing: 02/12/2021 घोषणा की तारीख /Date Of Pronouncement: 24/02/2022 आदेश / O R D E R Per Amarjit Singh, (Jm): The Assessee Has Filed The Present Appeal Against The Order Dated 29.12.2017 Passed By The Commissioner Of Income Tax (Appeals)-21, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2008-09 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: -

For Appellant: NoneFor Respondent: Shri Hoshang Boman Irani (DR)
Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 2426/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) Sankalp Retail Value Stores बिधम/ ACIT-13(2)(1) Pvt. Ltd. Aayakar Bhawan, Mumbai- Vs. 401, Rajiv Premji Apts., S.V. 400020. Road, Borivali (W), Mumbai-400092. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAPC5897R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: None Revenue by: Shri Hoshang Boman Irani (DR) सुनवाई की तारीख / Date of Hearing: 02/12/2021 घोषणा की तारीख /Date of Pronouncement: 24/02/2022 आदेश / O…

M/S. Chemstar Organics (India) Ltd., Mumbai vs. The Dy.CIT, Central Circle-1(1), Baroda

In the result, the appeals filed by the assessee are partly allowed

ITA 2493/AHD/2014[1998-99]Status: DisposedITAT Mumbai22 Feb 2022AY 1998-99

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 2493 & 2494/Ahd/2014 (निर्धारण वर्ा / Assessment Years: 1998-99 & 2010-11) बिधम/ M/S. Chemstar Organics (India) Dcit, Central Circle-1(1) Ltd. Baroda. Vs. 4Th Floor, Pnb House, Sir P. M. Road, Fort, Mumbai-400001. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc9210F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Satish Modi Revenue By: Shri Mehul Jain (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 21/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -01, Baroda [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 1998-99 & 2010-11. Ita. No.2493/Ahd/2014 2. The Assessee Has Filed The Present Appeal Against The Order Dated 09.06.2014 Passed By The Commissioner Of Income Tax (Appeals) -01, Baroda [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1998-99 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Satish ModiFor Respondent: Shri Mehul Jain (Sr. AR)
Section 143(1)Section 143(3)Section 144Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 2493 & 2494/Ahd/2014 (निर्धारण वर्ा / Assessment Years: 1998-99 & 2010-11) बिधम/ M/s. Chemstar Organics (India) DCIT, Central Circle-1(1) Ltd. Baroda. Vs. 4th Floor, PNB House, Sir P. M. Road, Fort, Mumbai-400001. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC9210F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Satish Modi Revenue by: Shri Mehul Jain (Sr. AR) सुनवाई की तारीख / Date of Hearing: 21/12/2021 घोषणा की तारीख /Date of Pronouncement: 22/02/2022 आदे…

The ACIT Circle-3(3), Ahmedabad vs. Shri Chandrakant G Patel, Ahmedabad

Appeal of the Revenue is dismissed

ITA 799/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad08 Feb 2022AY 2014-15
For Appellant: Shri Purushottam Kumar, Sr. D.RFor Respondent: Shri Parimalsinh B. Parmar, A.R
Section 143(3)Section 2(14)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2014-15 Asst. Commissioner of Shri Chandrakant G. Income Tax, Circle-3(3), Patel, 401/402, Ratnam Ahmedabad Tower, Nr. Chief Vs Justice Bunglow, (Appellant) Bodakdev, Ahmedabad PAN: ACPPP9429B (Respondent) Appellant by: Shri Purushottam Kumar, Sr. D.R. Respondent by: Shri Parimalsinh B. Parmar, A.R. Date of hearing : 13-01-2022 Date of pronouncement : 08-02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:-…

Sujata Surendra Khandekar, Mumbai vs. ITO 19(3)(4), Mumbai

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

ITA 4135/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 Jan 2022AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 4135/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) Sujata Surendra Khandekar बिधम/ Ito 19(3)(4) 6. Federation House, 4Th Matru Mandir, Tardeo Road, Vs. Floor, 24/30, A.P. Marg, Mumbai-400007. Opp. Metro, Mumbai- 400002. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abbpk9552B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri Hoshang B. Irani सुनवाई की तारीख / Date Of Hearing: 24/01/2021 घोषणा की तारीख /Date Of Pronouncement: 31/01/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 08.05.2018 Passed By The Commissioner Of Income Tax (Appeals)-52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2008-09 In Which The Penalty Levied By Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “1. On Facts & Circumstances Of The Case & In Law, The Commissioner Of Income Tax, (Appeals)-52, Mumbai Erred In Upholding The Action Of The Assessing Officer, Mumbai In

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani
Section 143(1)Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 4135/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) Sujata Surendra Khandekar बिधम/ ITO 19(3)(4) 6. Federation House, 4th Matru Mandir, Tardeo Road, Vs. Floor, 24/30, A.P. Marg, Mumbai-400007. Opp. Metro, Mumbai- 400002. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABBPK9552B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: None Revenue by: Shri Hoshang B. Irani सुनवाई की तारीख / Date of Hearing: 24/01/2021 घोषणा की तारीख /Date of Pronouncement: 31/01/2022 आदेश /…

Smt. Neha Gopal Sharma, Mumbai vs. ITO 29(2)(4), Mumbai

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

ITA 417/MUM/2020[2007-08]Status: DisposedITAT Mumbai28 Jan 2022AY 2007-08

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 417/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2007-08) Smt. Neha Gopal Sharma बिधम/ Ito-29(2)(4) Room No.205, C-10, 2Nd 1501, B Wing, Tower-1, Vs. Vikas Paradise, Lbs Marg, Floor, Kautilya Bhavan, Bkc, Mulund (W), Mumbai- Bandra (E), Mumbai-400051. 400080. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aobps8089J (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Ms. Ekta Dodhia Revenue By: Shri Himanshu Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/12/2021 घोषणा की तारीख /Date Of Pronouncement: 28/01/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 23.10.2019 Passed By The Commissioner Of Income Tax (Appeals)-40, Mumbai [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. The Learned Cit(A)-40 Has Erred In Confirming The Penalty Levied By The Learned Assessing Officer Without Appreciating The Fact Of The Case In The Right Perspective.

For Appellant: Ms. Ekta DodhiaFor Respondent: Shri Himanshu Sharma (Sr. AR)
Section 143(3)Section 27Section 271Section 271(1)(C)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 417/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2007-08) Smt. Neha Gopal Sharma बिधम/ ITO-29(2)(4) Room No.205, C-10, 2nd 1501, B Wing, Tower-1, Vs. Vikas Paradise, LBS Marg, Floor, Kautilya Bhavan, BKC, Mulund (W), Mumbai- Bandra (E), Mumbai-400051. 400080. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AOBPS8089J (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Ms. Ekta Dodhia Revenue by: Shri Himanshu Sharma (Sr. AR) सुनवाई की तारीख / Date of Hearing: 16/12/2021 घोषणा…

Asst. Commissioner of Income Tax, Central Circle, Tirupati vs. Palakala Gunasekhar, Tirupati

Appeals are dismissed in above terms

ITA 757/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Jan 2022AY 2017-18

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.Chakradhar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 271Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Smt.Pallem Reddy Sreelakshmi, 756/Hyd/20 2017-18 Tirupati Asst.Commissioner [PAN: BUWPS2296H] of Income Tax, Central Circle, Sri Palakala Tirupati Gunasekhar, 757/Hyd/20 2017-18 Tirupati [PAN: AOEPG6630C] For Assessee : Shri A.Chakradhar, AR For Revenue : Shri Rajendra Kumar, CIT-DR Date of Hearing : 14-12-2021 Date of Pronouncement : 04-01-2022 O R D E R PER S.S.GODARA, J.M. : These two Reve…

Asst. Commissioner of Income Tax, Central Circle, Tirupati vs. Pallam Reddy Sreelakshmi, Tirupati

Appeals are dismissed in above terms

ITA 756/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Jan 2022AY 2017-18

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.Chakradhar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 271Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. Smt.Pallem Reddy Sreelakshmi, 756/Hyd/20 2017-18 Tirupati Asst.Commissioner [PAN: BUWPS2296H] of Income Tax, Central Circle, Sri Palakala Tirupati Gunasekhar, 757/Hyd/20 2017-18 Tirupati [PAN: AOEPG6630C] For Assessee : Shri A.Chakradhar, AR For Revenue : Shri Rajendra Kumar, CIT-DR Date of Hearing : 14-12-2021 Date of Pronouncement : 04-01-2022 O R D E R PER S.S.GODARA, J.M. : These two Reve…

Shri Jai Hind Agarwal, Jaipur vs. ITO, WD-5(4), Jaipur

In the result, this appeal of the assessee is allowed

ITA 146/JPR/2021[2013-14]Status: DisposedITAT Jaipur27 Dec 2021AY 2013-14

Bench: Or At The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 271(1)(c)Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 146/JP/2021 Assessment Year: 2013-14 cuke Shri Jai Hind Agarwal, I.T.O., Vs. 70-A, Near Valmiki Bhawan, Gupta Ward 5(4), Garden, Ajmer Road, Jaipur. Jaipur. PAN No.: ABEPA 3189 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) lquokbZ dh rkjh[k@ Date…

Ms. Varsha Jitendra Tekwani, Baroda vs. The ITO, Ward-3(1)(4), Baroda

In the result, the appeal of the assesse is allowed

ITA 1623/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad20 Dec 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1623/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2009-10 Ms Varsha Jitendra Tekwani, Income-Tax Officer, Flat No.302, Vs. Ward-3(1)(4), Jay Ranchod Avenue, Vadodara. Harni-Varasiya Ring Road, Vadodara.

For Appellant: NoneFor Respondent: Shri Kamlesh Makwana, Sr.D.R
Section 271Section 271(1)(c)Section 274Section 50C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1623/AHD/2019 िनधा"रण वष"/Asstt. Year: 2009-10 Ms Varsha Jitendra Tekwani, Income-Tax Officer, Flat No.302, Vs. Ward-3(1)(4), Jay Ranchod avenue, Vadodara. Harni-Varasiya Ring Road, Vadodara. PAN: AFNPT8436R (Applicant) (Respondent) Assessee by : None Revenue by : Shri Kamlesh Makwana, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 11/11/2021 घोषणा क" तारीख /Date of Pr…

The Karamsad Nagrik Co. Op. Credit Society Ltd., Anand vs. The DCIT, Anand Circle, Anand

In the result, the appeal of the assessee is allowed

ITA 1195/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad15 Dec 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1195/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2013-14 The Karamsad Nagrik Co-Op. Credit D.C.I.T. Society Ltd., Vs. Anand Circle, Nr. Bus Stand, Anand. At & Post Karamsad, Karamsad.

For Appellant: NoneFor Respondent: Shri Urjit Shah, Sr.D.R
Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 80P(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1195/AHD/2019 िनधा"रण वष"/Asstt. Year: 2013-14 The Karamsad Nagrik Co-op. Credit D.C.I.T. Society Ltd., Vs. Anand Circle, Nr. Bus Stand, Anand. At & Post Karamsad, Karamsad. PAN: AAAAT4728K (Applicant) (Respondent) Assessee by : None Revenue by : Shri Urjit Shah, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 09/11/2021 घोषणा क" तारीख /Date of Pronouncement: 16/12/2021…

Genesis Organics Private Limited, Vadodara vs. The Income Tax Officer, Ward-1(1)(3), Vadodara

In the result, the appeal of the assessee is allowed

ITA 991/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 991/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2005-06 Genesis Organics Pvt. Ltd., I.T.O., 284/1,2,3, Vs. Ward-1(1)(3), G.I.D.C. Estate , Ahmedabad. Makarpura, Vadodara.

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 143(3)Section 254Section 271(1)(c)Section 37

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 991/AHD/2019 िनधा"रण वष"/Asstt. Year: 2005-06 Genesis Organics Pvt. Ltd., I.T.O., 284/1,2,3, Vs. Ward-1(1)(3), G.I.D.C. Estate , Ahmedabad. Makarpura, Vadodara. PAN: AABCG5635R (Applicant) (Respondent) Assessee by : Shri Surendra Modiani, A.R Revenue by : Shri R.R. Makwana, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 12/11/2021 घोषणा क" तारीख /Date of Pronouncement: 0…

M/S. Pasupati Breeding Farm Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 313/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Pragati Milk Product Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 312/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 311/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 310/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…