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

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

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

ITA 307/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…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commiossioner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 53/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Jul 2021AY 2012-13

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Incme Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 52/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 51/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 50/ASR/2021[2009-10]Status: DisposedITAT Amritsar20 Jul 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissoner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 49/ASR/2021[2008-09]Status: DisposedITAT Amritsar20 Jul 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Income Taxcentral Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 48/ASR/2021[2007-08]Status: DisposedITAT Amritsar20 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Sai Samarth Enterprises, Mumbai vs. DCIT, CC- 1, Thane

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

ITA 3718/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 May 2021AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 3718/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No. 3720/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 3721/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ M/S. Sai Samarth Enterprises Dcit-Central Circle-1, 107, Patel Building, Parel, Thane. Vs. Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abufs9008B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Suchek Anchaliya Revenue By: Shri T. S. Khalsa (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/03/2021 घोषणा की तारीख /Date Of Pronouncement: 24/05/2021 आदेश / O R D E R Per Amarjit Singh, (Jm): The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 29.03.2018 Passed By The Commissioner Of Income Tax (Appeals)- 11, Pune [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11, 2011-12, 2012-13 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Suchek AnchaliyaFor Respondent: Shri T. S. Khalsa (Sr. AR)
Section 132Section 132oSection 139(1)Section 143(2)Section 153ASection 153CSection 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. 3718/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No. 3720/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 3721/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ M/s. Sai Samarth Enterprises DCIT-Central Circle-1, 107, Patel Building, Parel, Thane. Vs. Mumbai. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUFS9008B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Suchek Anchaliya Revenue by: Shri T…

Kotak Alternate Oppertunities(India)Fund, Mumbai vs. ACIT, 17(2), Mumbai

In the result, appeal is allowed

ITA 1443/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Feb 2021AY 2013-14

Bench: Shri Saktijit Dey () & Shri Manoj Kumar Aggarwal ()

Section 14ASection 271(1)(c)

…I.T.A. No.1443/Mum/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) & SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) I.T.A. No.1443/Mum/2019 (Assessment Year : 2013-14) Kotak Alternate Opportunities (India) vs ACIT-17(2), Mumbai Fund, 229, Bakthawar, 229, Nariman Point, Mumbai-21 PAN : AABTK2339K (APPELLANT) (RESPONDENT) Appellant by Shri Farrokh V Irani, AR Respondent by Shri Vinay Sinha, (DR) Dt of hearing 02-12-2021 Dt of pronouncement 02-02-2021 O R D E R Per Saktijit Dey (JM), This is an appeal by the assessee against order dated 22-01-2019 of lear…

Illies Engineering India Pvt. Ltd, Mumbai vs. DCIT 2(2)(1), Mumbai

In the result, the appeal is allowed

ITA 109/MUM/2019[2012-13]Status: DisposedITAT Mumbai01 Feb 2021AY 2012-13

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. Madhur Agarwal, ARFor Respondent: Mr. Michael Jerald, DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI MAHAVIR SINGH (VICE PRESIDENT) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Illies Engineering India Pvt. Ltd. DCIT 2(2)(1), Rex Chamber, 218/219, Vs. 545, Aayakar Bhavan, M.K. Walchand Hirachand Marg, Road, Mumbai-400020. Ballard Estate, Mumbai-400 001. PAN No. AABCI 5410 L Appellant Appellant Assessee by : Mr. Madhur Agarwal, AR Revenue by : Mr. Michael Jerald, DR Last Date of Hearing : 06/11/2020 Date of Pronouncement : 01/02/2021 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevan…

Ttk Healthcare Tpa Private Limited vs. The Deputy Commissioner

In the result, the appeal is disposed of

ITA/303/2013HC Karnataka12 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.303 OF 2013 BETWEEN: TTK HEALTHCARE TPA PRIVATE LIMITED NO.2, H.B. COMPLEX 100FT. BTM RING ROAD BTM 1ST STAGE, BTM LAYOUT BANGALORE-560068 REPRESENTED HEREIN BY ITS MANAGING DIRECTOR MR. GIRISH RAO. ... APPELLANT (BY Mr. T SURYANARAYANA, ADV.,) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) TDS CIRCLE-18(2), 4TH FLOOR NO.59, HMT BHAVAN BELLARY ROAD, BANGALORE-560032. 2. T…

Rainbow Products Pvt Ltd, Patna vs. ACIT, Central Circle-1, Patna

Appeal is allowed

ITA 61/PAT/2019[2014-15]Status: DisposedITAT Patna17 Sept 2020AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am]

Section 132Section 139Section 153ASection 271Section 271ASection 271MSection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/ s 271 (1 )(c) of the Act ought to comply with the principles of natural justice". 12. In the case of DCIT Vis R. Elangovan Ltd (supra) , Co-ordinate Bench, Chennai while dealing with the legal ground challenging the validity of notice issued u/s 274 r.w.s. 271AAB of the Act observed that; "It is cl…

Shri Pankaj Kalani, Indore vs. The JCIT, OSD (Central)-1, Indore

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

Shri Dipak Kalani, Indore vs. The JCIT, OSD, (Central)-1, Indore

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

Vidyasagar Mahavir Prasad Sah, Mumbai vs. Adcit 23(3), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 2460/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Aug 2020AY 2012-13

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 2460/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) Vidyasagar Mahavir Prasad बिधम/ Adcit 23(3) 104, 1St Floor, Matru Mandir, Sah Vs. 22 A Band Stand Society Tardeo Rd, Mumbai-400007. 197-C, Kane Rd Bandra (W), Mumbai-400050. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafps5412H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Madhur Aggarwal (Dr) Revenue By: Shri Padma Ram Mirdha (Dr) सुनवाई की तारीख / Date Of Hearing: 03/02/2020 घोषणा की तारीख /Date Of Pronouncement: 24/ 08/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 21.02.2018 Passed By The Commissioner Of Income Tax (Appeals)-34, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Madhur Aggarwal (DR)For Respondent: Shri Padma Ram Mirdha (DR)
Section 10(38)Section 111ASection 143(1)Section 143(2)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 2460/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) Vidyasagar Mahavir Prasad बिधम/ ADCIT 23(3) 104, 1st Floor, Matru Mandir, Sah Vs. 22 A Band Stand Society Tardeo Rd, Mumbai-400007. 197-C, Kane Rd Bandra (W), Mumbai-400050. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFPS5412H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Madhur Aggarwal (DR) Revenue by: Shri Padma Ram Mirdha (DR) सुनवाई की तारीख / Date of Hearing: 03/02/2020 घोषणा की तारीख /Date of Pr…

M/S Shri Ram Power & Steel Pvt. Ltd., Kolkata vs. Aciy, C.C.1, Ranchi

Appeal is allowed

ITA 284/RAN/2019[2016-17]Status: DisposedITAT Ranchi21 Jul 2020AY 2016-17

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2016-17

Section 132Section 139Section 153ASection 271Section 271(1)(c)Section 271ASection 271MSection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/ s 271 (1 )(c) of the Act ought to comply with the principles of natural justice". 12. In the case of DCIT Vis R. Elangovan Ltd (supra) , Co-ordinate Bench, Chennai while dealing with the legal ground challenging the validity of notice issued u/s 274 r.w.s. 271AAB of the Act observed that ; "It is c…

Sri Sanjay Kumar Sharda, West Singhbhum vs. ACIT, C.C.-1, Ranchi

Appeal is allowed

ITA 282/RAN/2019[2016-17]Status: DisposedITAT Ranchi16 Jul 2020AY 2016-17

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2016-17 बनाम Sri Sanjay Kumar Sharda Acit, Central Circle-1, Ranchi / Barajamda, West Singhbhum, V/S. Jharkhand-833221. Pan No.Ahwps4875Q अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 271Section 271ASection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice". 12. In the case of DCIT V/s R. Elangovan Ltd (supra) , Co-ordinate Bench, Chennai while dealing with the legal ground challenging the validity of notice issued u/s 274 r.w.s. 271AAB of the Act had observed that ; Sri San…

Jamsetji Tata Trust, Mumbai vs. ACIT (E) I-1, Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 1010/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Jul 2020AY 2010-11

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1010/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Jamsetji Tata Trust बिधम/ Acit (E) 1-1 Bombay House, Homi Mody Aayakar Bhavan, M. K. Vs. Street, Mumbai-400001. Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatj0095N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Sukhsagar Syal Revenue By: Shri Shishir Dhamija (Dr) सुनवाई की तारीख / Date Of Hearing: 04/02/2020 घोषणा की तारीख /Date Of Pronouncement: 09/07/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 24.12.2018 Passed By The Commissioner Of Income Tax (Appeals)-5, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Shishir Dhamija (DR)
Section 11Section 11(1)Section 11(5)Section 13(1)(d)Section 13(2)(h)Section 142(1)Section 143(2)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1010/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Jamsetji Tata Trust बिधम/ ACIT (E) 1-1 Bombay House, Homi Mody Aayakar Bhavan, M. K. Vs. Street, Mumbai-400001. Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATJ0095N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Sukhsagar Syal Revenue by: Shri Shishir Dhamija (DR) सुनवाई की तारीख / Date of Hearing: 04/02/2020 घोषणा की तारीख /Date of Pronouncement: 09/07/2020 आदेश / O R D E R PER AMAR…

Rheal Software P.Ltd, Mumbai vs. DCIT 8(3), Mumbai

In the result, the appeal is partly allowed

ITA 670/MUM/2017[2011-12]Status: DisposedITAT Mumbai10 Feb 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. Cit-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. Pan No. Aabcr8008B Appellant Respondent

For Appellant: Shri Ronak Doshi, ARFor Respondent: Shri D.G. Pansari, DR
Section 10BSection 139(5)Section 271Section 271(1)(c)Section 274Section 274r

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Rheal Software Pvt. Ltd., Dy. CIT-8(3), Mumbai. 901, Premium Tower, Vs. Lokhandwala Complex, Andheri (W), Mumbai-400053. PAN No. AABCR8008B Appellant Respondent Assessee by : Shri Ronak Doshi, AR Revenue by : Shri D.G. Pansari, DR Last Date of Hearing : 15/11/2019 Date of Pronouncement : 10/02/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against t…

Late Shashiraj Kapoor (Through Legal Representive Kunal Kapoor), Mumbai vs. ACIT, Circle- 16 (1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 5913/MUM/2018[2013-14]Status: DisposedITAT Mumbai29 Jan 2020AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 5913/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ Late Shashiraj Kapoor Acit Circle 16(1) (Through Legal 439, Aayakar Bhavan, Vs. Representative Kunal Mumbai-400020. Kapoor) 6, Prithvi Theatre, Janta Kutir Juhu Church Road, Juhu, Mumbai-400049. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpk0578J (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Mr. Firoz Andhyarujina Revenue By: Shri V. Vinod Kumar (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 03/12/2019 घोषणा की तारीख /Date Of Pronouncement: 29/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 02.08.2018 Passed By The Commissioner Of Income Tax (Appeals)-4, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2013-14 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. The Assessee Has Raised The Following Grounds: - 2. Ita. No5913/M/2018 A.Y. 2013-14

For Appellant: Mr. Firoz AndhyarujinaFor Respondent: Shri V. Vinod Kumar (Sr. AR)
Section 143(2)Section 143(3)Section 271(1)(c)Section 274Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 5913/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ Late Shashiraj Kapoor ACIT Circle 16(1) (Through Legal 439, Aayakar Bhavan, Vs. Representative Kunal Mumbai-400020. Kapoor) 6, Prithvi Theatre, Janta Kutir Juhu Church Road, Juhu, Mumbai-400049. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPK0578J (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Mr. Firoz Andhyarujina Revenue by: Shri V. Vinod Kumar (Sr. AR) सुनवाई की तारीख / Date of Hearing: 03/12/2019…