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 366,470 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 Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/502/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.502/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/503/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.503/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income-Tax vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/506/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.506/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/500/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.500/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/501/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.501/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Deccan Mining Syndicate Pvt Ltd

ITA/505/2017HC Karnataka21 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10BSection 260

…1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 21ST DAY OF JUNE 2018 PRESENT THE HON’BLE DR.JUSTICE VINEET KOTHARI AND THE HON’BLE MRS.JUSTICE S.SUJATHA I.T.A. No.505/2017 BETWEEN : 1. THE PR. COMMISSIONER OF INCOME TAX CIT(A) 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11 (1), PRESENT ADDRESS ACIT, (C-2(1)(1) 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560095 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s DECCAN MINING SYNDICATE PVT. LTD…

Clarion Logistics India P.Ltd, Mumbai vs. ITO WD 8(1)(2), Mumbai

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

ITA 4942/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 May 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4942/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ M/S. Clarion Logistics India The Income Tax Officer, Pvt. Ltd. F-4, 4Th Floor, Ward 8(1)(2), Mumbai Vs. Pinnacle Business Park, Mahakali Caves Road, Andheri (East), Mumbai- 400093. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccc3479N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Dinkle Hariya (Ar) Revenue By: Shri Rajat Mittal (Dr) सुनवाई की तारीख / Date Of Hearing: 20.02.2018 घोषणा की तारीख /Date Of Pronouncement: 04.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 30.07.2015 Passed By The Commissioner Of Income Tax (Appeals)-16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11 Wherein The Penalty Levied By The Ao Has Been Upheld.

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri Rajat Mittal (DR)
Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4942/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ M/s. Clarion Logistics India The Income Tax Officer, Pvt. Ltd. F-4, 4th Floor, Ward 8(1)(2), Mumbai Vs. Pinnacle Business Park, Mahakali Caves Road, Andheri (East), Mumbai- 400093. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCC3479N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Dinkle Hariya (AR) Revenue by: Shri Rajat Mittal (DR) सुनवाई की तारीख / Date of Hearing: 20.02.2018 घोषणा की तारीख /Date…

Arjunlal Khemraj Kothari, Mumbai vs. ITO 23(2)(1), Mumbai

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

ITA 6413/MUM/2013[2007-08]Status: DisposedITAT Mumbai09 Mar 2018AY 2007-08

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Smt. Devendra H. Jain (AR)For Respondent: Shri M. C. Omi Ningshen (DR)
Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.6413/M/2013 (Assessment Year: 2007-08) Mr. Arjunlal Khemraj Vs. ITO-23(2)(1) Kothari M/s. Chetan Pratyakshakar Bhavan, jewelers Shop No. 9, Bodke Income Tax Office, Bandra Bldg S.V.P. Road Mulund Kurla Complex Bandra (W) Mumbai-400080 Mumbai-400051 Maharashtra. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABPK7705P Appellant) .. Respondent) Assessee by: Smt. Devendra H. Jain (AR) Department by: Shri M. C. Omi Ningshen (DR) Date of Hearing: 19.12.2017 Date of Pronouncement: 09.03.2018 O R D E R PER AM…

Hycron Electronics vs. Dy.Commissioner of Income Tax

Appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 1217/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh06 Mar 2018AY 2010-11

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Dr. Gulshan Raj
Section 14ASection 250(6)Section 271Section 271(1)Section 271(1)(c)Section 80Section 80I

…(iii) Shree Krishna Electricals 2009-23 VST249 (SC) Penalty cannot be levied merely because exemption claimed by 'A'was disallowed. (iv) The Hon'ble Supreme Court in the matter of Dilip N, Shroff v. Joint Commissioner of Income-Tax, Mumhai reported in (2007) 6 SCC 329 observed that: "The expression "conceals"' is of great importance. According to Law Lexicon, the word "conceal" means: to hide or keep secret. The word "conceal" is con plus clear which implies to hide. It means to hide or withdraw from observation; to cover or keep from sight; to prevent the discovery of; to withhold knowledge of. The offence of c…

DCIT, Parwanoo vs. M/S Hycron Electronics, Solan

Appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 1195/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh06 Mar 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Dr. Gulshan Raj
Section 14ASection 250(6)Section 271Section 271(1)Section 271(1)(c)Section 80Section 80I

…(iii) Shree Krishna Electricals 2009-23 VST249 (SC) Penalty cannot be levied merely because exemption claimed by 'A'was disallowed. (iv) The Hon'ble Supreme Court in the matter of Dilip N, Shroff v. Joint Commissioner of Income-Tax, Mumhai reported in (2007) 6 SCC 329 observed that: "The expression "conceals"' is of great importance. According to Law Lexicon, the word "conceal" means: to hide or keep secret. The word "conceal" is con plus clear which implies to hide. It means to hide or withdraw from observation; to cover or keep from sight; to prevent the discovery of; to withhold knowledge of. The offence of c…

Eleganza Furnishing P.Ltd, Mumbai vs. DCIT RG 4(1), Mumbai

In the result, appeal filed by the assessee is allowed as indicated above

ITA 2158/MUM/2013[2009-10]Status: DisposedITAT Mumbai06 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: Shri D.V. LakhaniFor Respondent: Shri V. Justin
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S. PANNU, HON'BLE ACCOUNTANT MEMBER & SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA.No.2158/MUM/2013 (A.Y: 2009-10) M/s Eleganza Furnishing Pvt. Ltd., v. Dy. Commissioner of Income Tax, 95, Off Ganpatrao Kadam Marg, Range – 4(1) Lower Parel, Mumbai – 400 013 Mumbai PAN NO: AAACE 7437 L (Appellant) (Respondent) Assessee by : Shri D.V. Lakhani Revenue by : Shri V. Justin Date of Hearing : 07.12.2017 Date of Pronouncement : 06.03.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Ld.CIT(A)-…

Ajanta Pharma Ltd, Mumbai vs. DCIT Cen Cir 7(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 6882/MUM/2016[2012-13]Status: DisposedITAT Mumbai19 Jan 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Shri J.D. Mistri &For Respondent: Shri R.P. Meena
Section 115JSection 132(4)Section 153ASection 271Section 271(1)(c)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2012-13 M/s. Ajanta Pharma Limited Vs. DCIT, Central Circle-7(2), 98, Govt. Industrial Area, Hindustan Mumbai (Respondent) Naka, Charkop, Kandivali (W), Mumbai 400 067. (Appellant) PAN : AAACA5579P Appellant by : Shri J.D. Mistri & Shri Madhur Agrawal Respondent by : Shri R.P. Meena Date of Hearing : 24/10/2017 Date of Pronouncement : 19/01/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee is directed against the order of CIT(A)-49, M…

Smt. Asha Rani Gupta, Agra vs. Dy. C.I.T., Circle-1, Agra

In the result, appeal of the assessee is allowed

ITA 223/AGR/2016[2008-09]Status: DisposedITAT Agra16 Jan 2018AY 2008-09

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Pankaj Gargh, AdvocateFor Respondent: Shri Waseem Arshad, Sr. D.R
Section 143(1)Section 271Section 271(1)(c)Section 274

…articulars of income’ and ‘furnishing of inaccurate particulars of income’ referred to in Section 271(1)(c) of the Act denote to different connotation. For this purpose, he relied upon the judgments of the Hon’ble Supreme Court in the case of Dilip N. Shroff, 161 Taxmann 218 (SC) and T. Ashok Pai, 292 ITR 11 (SC) that the aforesaid two expressions convey different connotation. 7. In CIT vs. Manju Nath Cotton and Ginning Factor 359 ITR 565 (Kar), notice u/s 274 should specifically state the ground mentioned in Assessment Year: 2008-09 Section 271(1)(c) that is whether it is for concealment of income or for furni…

Autoriders India P. Ltd, Mumbai vs. Asst CIT 9(1), Mumbai

In the result, all the three appeals filed by the assessee are allowed, as above

ITA 2805/MUM/2012[2004-05]Status: DisposedITAT Mumbai17 Nov 2017AY 2004-05

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/s. Autoriders India Pvt. Ltd., The Asst. Comm. of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 PAN: AAACA8939R (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta, A.R. Revenue by : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 10.11.2017 Date of Pronouncement : 17.11.2017 O R D E R Per D.T.…

Autoriders India P. Ltd, Mumbai vs. Asst CIT 9(1), Mumbai

In the result, all the three appeals filed by the assessee are allowed, as above

ITA 2804/MUM/2012[1999-00]Status: DisposedITAT Mumbai17 Nov 2017AY 1999-00

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/s. Autoriders India Pvt. Ltd., The Asst. Comm. of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 PAN: AAACA8939R (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta, A.R. Revenue by : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 10.11.2017 Date of Pronouncement : 17.11.2017 O R D E R Per D.T.…

Autoriders India P. Ltd, Mumbai vs. Asst CIT 9(1), Mumbai

In the result, all the three appeals filed by the assessee are allowed, as above

ITA 2803/MUM/2012[1997-98]Status: DisposedITAT Mumbai17 Nov 2017AY 1997-98

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/s. Autoriders India Pvt. Ltd., The Asst. Comm. of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 PAN: AAACA8939R (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta, A.R. Revenue by : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 10.11.2017 Date of Pronouncement : 17.11.2017 O R D E R Per D.T.…

The Commissioner of Income Tax (Central) vs. M/s Hyderabad Security and Off Set Printers Ltd

ITTA/500/2017HC Telangana07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dhanvinder Bindra, Mumbai

In the result, the appeals filed by the Revenue are dismissed

ITA 5699/MUM/2015[2007-08]Status: DisposedITAT Mumbai01 Nov 2017AY 2007-08

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dhanvinder Bindra, Mumbai

In the result, the appeals filed by the Revenue are dismissed

ITA 5698/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Nov 2017AY 2006-07

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dhanvinder Bindra, Mumbai

In the result, the appeals filed by the Revenue are dismissed

ITA 5697/MUM/2015[2005-06]Status: DisposedITAT Mumbai01 Nov 2017AY 2005-06

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…