Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

84 Taxmann.com 51Income Tax Appellate Tribunal2017#313 most cited

What is Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai authority for?

A penalty levied under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars cannot be deleted merely due to technical defects in the penalty notice, such as not ticking the specific default, if the assessee understood the charges.

263

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2025.

Also referred to as

Earthmoving Equipment Service Corporation v. DCIT · Section 271(1)(c) · Section 274 · penalty notice defect · technical defect in notice · non-ticking of clause · show cause notice validity · deletion of penalty · concealment of income penalty · inaccurate particulars penalty · ITAT Mumbai.

Sections most often in play

Section 271(1)(c)Section 274Section 10AASection 143(3)Section 250Section 69

Issues it is cited on

section 271section 271(1)(c)section 27

Judgments citing Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 202/CTK/2020[2007-08]Status: DisposedITAT Cuttack20 Oct 2022AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR
Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 201/CTK/2020[2006-07]Status: DisposedITAT Cuttack20 Oct 2022AY 2006-07

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR
Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S.M.Enterprisera, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 200/CTK/2020[2005-06]Status: DisposedITAT Cuttack20 Oct 2022AY 2005-06

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR
Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S M Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 199/CTK/2020[2004-05]Status: DisposedITAT Cuttack20 Oct 2022AY 2004-05

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR
Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

Omni Active Health Technologies Ltd., Mumbai vs. Addl/Jt./Dy/CIT/Asstt/ITO, National E-Assessmetnt Centre, Delhi

In the result, appeal of assessee is partly allowed

ITA 1224/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Oct 2022AY 2016-17

Bench: Shri Baskaran Br & Sh. Anikesh Banerjee

Section 143(3)Section 144C(13)Section 144C(5)Section 35Section 69CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHE (J),MUMBAI. BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 1224/Mum/2021 Assessment Year: 2016-17 Omni Active Health Vs. Addl. /Joint/Dy/Asstt. Technologies Ltd.T-8b, 5th Commissioner of Income Floor, Phoenix House, A Wing, Tax, National E- Phoenix Mill Compound, 462 Assessment Centre, Delhi Senapati Bapat Marg, Lower Parel, Mumbai. [PAN:AADCP2914Q] (Respondent) (Appellant) Appellant by Sh. Ketan Ved, AR Respondent by Sh.Rakesh Ranjan, CIT. DR. Date of Hearing 28.07.2022 Date of Pronouncement 17.10.2022 ORDER…

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…1 Chiranjeev Kumar Vinayak Vs. ITo IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6644/DEL/2019 [Assessment Year: 2014-15 Chiranjeev Kumar Vinayak, Vs Income-tax Officer, House no. 75, 2nd Floor, Vigyan Lok, Ward-47(5), New Delhi East Delhi-110092 PAN- AASPK2315C APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 17.08.2022 Date of pronouncement 24.08.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-16,…

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] George Kutty, vs DCIT, C/o-M/s. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. PAN-AAJPK4005H APPELLANT RESPONDENT Appellant by Shri Manish Malik, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 24.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

Superflo Filter Private Limited, Mumbai vs. National Faceless Assessement Centre, Delhi

ITA 1588/MUM/2022[2010-2011]Status: DisposedITAT Mumbai23 Aug 2022AY 2010-2011

Bench: Shri Amit Shukla, Jm & Shri M. Balaganesh, Am आयकरअपीलसं./ I.T.A. No. 1588 & 1589/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2010-11 & 2011-12) National Faceless Superflo Filters Pvt. Assessment Centre, Ltd. Delhi B-5/103-104 Greenland बनाम/ Co-Op. Society, Vs. Shrinivas Bagarka Road, J. B. Nagar Andheri (East), Mumbai-400 059 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aadcs4955N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri U. Singh, Ld. Dr सुनवधईकीतधरीख/ : 23.08.2022 Date Of Hearing घोर्णधकीतधरीख / : 23.08.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 31.05.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi In Relation To Penalty Proceedings U/S 271(1)(C) For Ay 2010-11 & 2011-12. 2

For Appellant: NoneFor Respondent: Shri U. Singh, Ld. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI M. BALAGANESH, AM आयकरअपीलसं./ I.T.A. No. 1588 & 1589/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2010-11 & 2011-12) National Faceless Superflo Filters Pvt. Assessment Centre, Ltd. Delhi B-5/103-104 Greenland बनाम/ Co-op. Society, Vs. Shrinivas Bagarka Road, J. B. Nagar Andheri (East), Mumbai-400 059 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AADCS4955N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri U. Singh, Ld. DR सुनवधईकीतधरीख/ : 23.08.2022 Date of Hearing घोर्णधकीत…

DCIT Circle-15 (3)(2), Mumbai vs. M/S Sphynx Agro Pvt Ltd., Mumbai

ITA 6632/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Aug 2022AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Tejinder Pal Singh, D.R
Section 143(3)Section 271Section 271(1)(c)Section 27i

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Dy. CIT, M/s. Sphynx Agro Pvt. Circle-15(3)(2), Ltd., Room No.451, 522, The Great Eastern 4th Floor, Vs. Galleria, Aayakar Bhavan, Sector -4, M.K. Road, Nerul West, Mumbai - 400020 Mumbai – 400 706 PAN: AANCS6863K (Appellant) (Respondent) CO No.32/M/2022 (Arising out of ITA No. 6632/M/2019) Assessment Year: 2015-16 M/s. Sphynx Agro Pvt. Dy. CIT, Ltd., Circle-15(3)(2), 522, The Great Eastern Room No.451, 4th Floor, Galleria, Vs. Sector -4, Aaya…

Pritesh Jitendra Mehta, Mumbai vs. Income Tax Officer WD, 27(2) (5), Navi Mumbai

In the result, the appeal of the assessee is allowed

ITA 295/MUM/2022[2009-10`]Status: DisposedITAT Mumbai05 Jul 2022
For Appellant: Jitendra SinghFor Respondent: Shri Aditya Rai (Sr. AR)
Section 271(1)Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI M. BALAGANESH, AM आयकर अपील सं/ I.T.A. No.295/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2009-10) Pritesh Jitendra Mehta बिधम/ ITO, Ward-27(2)(5) 122, Bhakti Heights, 1/B, Room No. 421, 4th Floor, Vs. 1302 Tilak Nagar, Chembur 6th Tower, Vashi Railway West, Mumbai-400089. Station Complex, Vashi, Navi Mumbai-400703. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACPM5615P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Jitendra Singh Revenue by: Shri Aditya Rai (Sr. AR) सुनवाई की तारीख / Date of Hearing: 23…

Raj Kumari Maheshwari, Jaipur vs. Dy CIT, CC-II, Jaipur

In the result, this appeal of the assessee is allowed

ITA 125/JPR/2021[2010-11]Status: DisposedITAT Jaipur13 Jun 2022AY 2010-11
For Appellant: Shri R. K. Bhatra (C.A.)For Respondent: Ms Monisha Choudhary (JCIT) a
Section 153ASection 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 125/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Deputy cuke Smt. Raj Kumari Maheshwari Commissioner of 18, Gopal Li Ka Rasta, Vs. Income-Tax, Jaipur. Central Circle-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHXPM 3143 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. K. Bhatra (…

Dy CIT - 32(1), Mumbai vs. Naresh Traders & Suresh Traders (Joint Venture), Mumbai

In the result the grounds of appeal raised by the assessee is allowed

ITA 448/MUM/2021[2009-10]Status: DisposedITAT Mumbai31 Jan 2022AY 2009-10

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 448/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) Dcit-32(1) बिधम/ Naresh Traders & Suresh Room No.702, 7Th Floor, Traders (Joint Venture) Vs. Kautilya Bhavan, Bandra 39A, Ganjawala Apt., Svp Kurla Complex, Bandra (E), Road, Borivali (W), Mumbai-400051. Mumbai-400092. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaan4364R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Anant N. Pai Revenue By: Shri C. T. Mathews (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 07/12/2021 घोषणा की तारीख /Date Of Pronouncement: 31/01/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 11.02.2020 Passed By The Commissioner Of Income Tax (Appeals) -44, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. 2. The Revenue Has Raised The Following Grounds: - “1. “Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit (A) Has Erred In Deleting The Penalty Levied By The Ao U/S.271(1)(C) Of The It. Act, 1961, Of Rs.27,00,000/- Without Appreciating The Fact That The Assessing Officer Has Correctly Held That A.Y.2009-10 The Assessee Bas Failed To Substantiate The Transactions Claimed In Its Return Of Income Thereby Evaded Taxes To That Extent.”

For Appellant: Shri Anant N. PaiFor Respondent: Shri C. T. Mathews (Sr. AR)
Section 143(3)Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 448/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) DCIT-32(1) बिधम/ Naresh Traders & Suresh Room No.702, 7th Floor, Traders (Joint Venture) Vs. Kautilya Bhavan, Bandra 39A, Ganjawala Apt., SVP Kurla Complex, Bandra (E), Road, Borivali (W), Mumbai-400051. Mumbai-400092. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAN4364R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Anant N. Pai Revenue by: Shri C. T. Mathews (Sr. AR) सुनवाई की तारीख / Date of Hearing: 07/12/…

Atul Gupta, Kolkata vs. DCIT, Cir. 28, Kolkata

In the result, the appeal of assessee is allowed

ITA 563/KOL/2020[2009-10]Status: DisposedITAT Kolkata10 Dec 2021AY 2009-10

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

Section 271Section 271(1)(c)Section 274

…1 Atul Gupta, AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] I.T.A. No. 563/Kol/2020 Assessment Year: 2009-10 Atul Gupta Vs. Deputy Commissioner of Income-tax, (PAN: ADYPG1690F) Circle-28, Kolkata Appellant Respondent Date of Hearing 30.11.2021 Date of Pronouncement 10.12.2021 For the Appellant Shri Somnath Ghosh, Advocate For the Respondent Shri P. P. Barman, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This appeal has been preferred by the assessee against the or…

Shri Arun Kumar Gupta, West Singhbhum vs. ACIT Central Circle, Jamshedpur

In the result, all the appeals of assessee are allowed

ITA 85/RAN/2019[2011-12]Status: DisposedITAT Ranchi05 Nov 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…Arun Kumar Gupta, AY 2009-10 to 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम")"ी ए.ट".वक","या"यक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. Nos. 83 to 85/RAN/2019 Assessment Years: 2009-10 to 2011-12 Shri Arun Kumar Gupta Vs. Assistant Commissioner of Income- (PAN: AGNPG2008B tax, Central Circle - Jamshedpur. Appellant Respondent Date of Hearing 08.11.2021 Date of Pronouncement 11.11.2021 For the Appellant Shri Devesh Poddar, AR For the Respondent Shri Sanjay Mukherjee, CIT, DR ORDER All these appeals have been preferred by the assessee against the common order…

Shri Arun Kumar Gupta, West Singhbhum vs. ACIT Central Circle, Jamshedpur

In the result, all the appeals of assessee are allowed

ITA 84/RAN/2019[2010-11]Status: DisposedITAT Ranchi05 Nov 2021AY 2010-11

Bench: Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…Arun Kumar Gupta, AY 2009-10 to 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम")"ी ए.ट".वक","या"यक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. Nos. 83 to 85/RAN/2019 Assessment Years: 2009-10 to 2011-12 Shri Arun Kumar Gupta Vs. Assistant Commissioner of Income- (PAN: AGNPG2008B tax, Central Circle - Jamshedpur. Appellant Respondent Date of Hearing 08.11.2021 Date of Pronouncement 11.11.2021 For the Appellant Shri Devesh Poddar, AR For the Respondent Shri Sanjay Mukherjee, CIT, DR ORDER All these appeals have been preferred by the assessee against the common order…

Shri Arun Kumar Gupta, West Singhbhum vs. ACIT Central Circle, Jamshedpur

In the result, all the appeals of assessee are allowed

ITA 83/RAN/2019[2009-10]Status: DisposedITAT Ranchi05 Nov 2021AY 2009-10

Bench: Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 274

…Arun Kumar Gupta, AY 2009-10 to 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, “VIRTUAL HEARING” AT KOLKATA (सम")"ी ए.ट".वक","या"यक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. Nos. 83 to 85/RAN/2019 Assessment Years: 2009-10 to 2011-12 Shri Arun Kumar Gupta Vs. Assistant Commissioner of Income- (PAN: AGNPG2008B tax, Central Circle - Jamshedpur. Appellant Respondent Date of Hearing 08.11.2021 Date of Pronouncement 11.11.2021 For the Appellant Shri Devesh Poddar, AR For the Respondent Shri Sanjay Mukherjee, CIT, DR ORDER All these appeals have been preferred by the assessee against the common order…

ITO - 32(1)(1), Mumbai vs. Harnish D. Chitalia, Mumbai

In the result Revenue's appeal is dismissed

ITA 181/MUM/2021[2010-11]Status: DisposedITAT Mumbai01 Nov 2021AY 2010-11
Section 271(1)Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 181/Mum/2021 (Assessment Year 2010-11) Vs. Harnish D. Chitalia ITO-32(1)(1) Room No. 703 A-702, Eden Garden Kautilya Bhavan Building, Opp MCA Bandra Kurla Complex Club, Mahavir Nagar Bandra East Kandivali West Mumbai-400 052. Mumbai-400 067. PAN : AAAPC6597L (Appellant) (Respondent) Assessee by Shri Akshay Jain Department by Shri Hoshang Booman Irani Date of Hearing 28.10.2021 Date of Pronouncement 01.11.2021 O R D E R Per Shamim Yahya (AM) : This appeal by the revenue is against orders of learned…

It Ward -32(1)(1), Mumbai vs. Hitesh Babulal Kanti, Mumbai

In the result Revenue's appeal is dismissed

ITA 163/MUM/2021[2010-11]Status: DisposedITAT Mumbai01 Nov 2021AY 2010-11
Section 271Section 271(1)Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 163/Mum/2021 (Assessment Year 2010-11) Vs. Hitesh Babulal Kanti ITO-32(1)(1) Room No. 703 A-301, Padmavati Kautilya Bhavan Palace, L.T. Road Bandra Kurla Complex Opp. Shri Sagar Hotel Bandra East Borivali West Mumbai-400 052. Mumbai-400 092. PAN : AABPK5203E (Appellant) (Respondent) Assessee by Shri CA Manish Sheth Department by Shri Hoshang Booman Irani Date of Hearing 28.10.2021 Date of Pronouncement 01.11.2021 O R D E R Per Shamim Yahya (AM) : This appeals by the revenue is against orders of le…

ITO Ward -32(1)(1), Mumbai vs. Haresh Ramanbhai Barot, Mumbai

In the result revenue’s appeal is dismissed

ITA 160/MUM/2021[2010-11]Status: DisposedITAT Mumbai01 Nov 2021AY 2010-11
Section 27Section 271(1)Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 160/Mum/2021 (Assessment Year 2010-11) ITO Ward-32(1)(1) Haresh Ramanbhai Barot Vs. Room No. 703 A-401, Cosmos Park Kautilya Bhavan M.G. Road, Borivali-East Bandra Kurla Complex Mumbai-400 066. Bandra East Mumbai-400 051. PAN : AADPB8615P (Appellant) (Respondent) Assessee by None Department by Shri Hoshang Booman Irani Date of Hearing 27.10.2021 Date of Pronouncement 01.11.2021 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the Revenue against the order of learned CIT(A) dated 17.2.2020…

ITO-32(2)(5), Mumbai vs. Pravin Dayaldas Gandhi, Mumbai

In the result, these revenue’s appeals are dismissed

ITA 1547/MUM/2020[2011-12]Status: DisposedITAT Mumbai20 Sept 2021AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ravish Sood (JM) I.T.A. Nos. 1547 &1548/Mum/2020 (Assessment Years : 2010-11 & 2011-12) ITO-32(2)(5) Pravin Dayaldas Gandhi Vs. Room NO.719, A/2, Block No.24 7th Floor, Jay Punit Nagar,S.V.Road Kautilya Bhavan Borivali(W) C-41 to C-43 Mumbai-400 092 G Block BKC Bandra(E) PAN : ACBPG2335H Mumbai-400 051 (Appellant) (Respondent) & I.T.A. Nos. 1549 & 1550/Mum/2020 (Assessment Years : 2010-11 & 2011-12) ITO-32(2)(5) Pravin Dayaldas Gandhi HUF Vs. Room NO.719, A/2, Block No.24 7th Floor, Jay Punit Nagar,S.V.Road Kautilya Bh…