Which sections of the Income Tax Act does Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 10AA, Section 143(3), Section 250, Section 69.

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

Q: How many judgments cite Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai?

263 judgments on BharatTax cite Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai (84 Taxmann.com 51), spanning 2017 to 2025.

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 274 Section 10AA Section 143(3)Section 250 Section 69

Issues it is cited on

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

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

M/S Sri Jyothi Medical Hall, Hyderabad vs. ITO, Hyderabad

Appeals are allowed in above terms

ITA 1049/HYD/2010[2004-05]Status: DisposedITAT Hyderabad04 May 2021AY 2004-05

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

For Appellant: NONEFor Respondent: Shri Sunil Kumar Pandey, DR

Section 271(1)(c)

…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 I.T.A. Nos. 1047, 1048 & 1049/HYD/2010 Assessment Years: 2002-03, 2003-04 & 2004-05 M/s.Sri Jyothi Medical Hall, Income Tax Officer, HYDERABAD Vs Ward No.5(2) [PAN: AAWFS0494G] HYDERABAD (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 23-03-2021 Date of Pronouncement : 04-05-2021 O R D E R PER S.S.GODARA, J.M. : These three assessee’s appeals for AYs.2002-03 to 2004- 0…

M/S Sri Jyothi Medical Hall, Hyderabad vs. ITO, Hyderabad

Appeals are allowed in above terms

ITA 1048/HYD/2010[2003-04]Status: DisposedITAT Hyderabad04 May 2021AY 2003-04

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

For Appellant: NONEFor Respondent: Shri Sunil Kumar Pandey, DR

Section 271(1)(c)

M/S Sri Jyothi Medical Hall, Hyderabad vs. ITO, Hyderabad

Appeals are allowed in above terms

ITA 1047/HYD/2010[2002-03]Status: DisposedITAT Hyderabad04 May 2021AY 2002-03

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

For Appellant: NONEFor Respondent: Shri Sunil Kumar Pandey, DR

Section 271(1)(c)

Shri Jayvadan Ramniklal Kapadia, Surat vs. The Dy.CIT, Circle-3, Surat

In the result, appeal of the assessee is allowed

ITA 406/AHD/2015[2003-04]Status: DisposedITAT Surat26 Apr 2021AY 2003-04

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.406/Ahd/2015 "नधा"रण वष"/Assessment Year: 2003-04 Jyotiben Jayvadan Kapadia & V The Deputy Commissioner Of Rupesh Jayvadan Kapadia, S. Income, Circle-3, Surat. L/H Of Jayvadan Ramniklal Kapaida, A/2, Aamrakunj Society, Nr.Pujara Hospital, Ghod Dod Road, Surat. [Pan: Achpk 3121 D] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Manish Shah – Ar राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 26.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 26.04.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-Ii, Surat Hereinafter Referred As “Ld.Cit(A)” Dated 24.12.2014 For The Assessment Year (Ay) 2003-04. The Assessee Has Raised Following Grounds Of Appeal: “1. The Ld.Cit(A) Has Grossly Erred In Confirming Penalty On Gift Received From The Different Persons Of Rs.9,07,224/-. 2. The Ld. Cit(A) Has Not Considered The Fact That All The Donors Having Pan No. & Given Gift Declaration Also To Prove Their Willingness & Genuineness. 3. The Ld. Dcit & Ld. Cit(A) Has Not Taken Into Consideration That The Assessee Has Voluntarily Offered Gift As Additional Income To Buy Peace Of Mind, Avoid Harassment & Avoid Further Litigation & Subject To Non Levy Of Penalty.

Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 254Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.406/AHD/2015 "नधा"रण वष"/Assessment Year: 2003-04 Jyotiben Jayvadan Kapadia & V The Deputy Commissioner of Rupesh Jayvadan Kapadia, s. Income, Circle-3, Surat. L/h of Jayvadan Ramniklal Kapaida, A/2, Aamrakunj Society, Nr.PUjara Hospital, Ghod Dod Road, Surat. [PAN: ACHPK 3121 D] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Manish Shah – AR राज"वक"ओर से /Revenue…

M/S J. Kumar Infraprojects Ltd, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

In the result all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3449/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/S. J. Kumar Dy. Cit, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. Cit (Osd) Cc-5(1), M/S. J. Kumar R.No.1926, Infraprojects Ltd., 19Th Floor, 16A, Andheri Industrial Air India Bldg., Vs. Estate, Nariman Point, Veera Desasi Road, Mumbai – 400 021 Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent)

For Appellant: Dr. K Shivaram, A.RFor Respondent: Shri Jacinta Zimik Vashai, D.R

Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/s. J. Kumar Dy. CIT, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 PAN: AAACJ9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. CIT (OSD) CC-5(1), M/s. J. Kumar R.No.1926, Infraprojects Ltd., 19th…

ITO-9(3)(2), Mumbai vs. M/S Filtertechnics Pvt Ltd., Mumbai

In the result, the appeal is dismissed

ITA 2303/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Jan 2021AY 2011-12

Section 271(1)(c)Section 69C

…ITA No. 2303/Mum/19 Assessment year: 2011-12 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA No. 2303/Mum/19 Assessment year: 2011-12 Income Tax Officer Ward 9(3)(2), Mumbai ……………….………Appellant Vs Filtertechnics Pvt Ltd ……………………Respondent B-5, 102-104, Greenland Cooperative Society Srinivas Bagarka Road, J B Nagar, Andheri (East), Mumbai 400 059 [PAN: AABCF2208D] Appearances by Samantha M for the appellant Jinendra Singh for the respondent Date of concluding the hearing: : October 28, 2020 Date of pronouncemen…

M/S Chanda More F.L.(on) Shop, Asansol vs. I.T.O., Ward-1(3), Asansol

In the result, the appeal of assessee is allowed

ITA 573/KOL/2019[2008-09]Status: DisposedITAT Kolkata05 Jan 2021AY 2008-09

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

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

…1 M/s. Chanda More F.L. (On) Shop, AY 2008-09 आयकर अपीलीय अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")"ी जे. सुधाकर रे"ी, लेखा सद"य एवं "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 573/Kol/2019 Assessment Year: 2008-09 M/s. Chanda More F. L. (on) Shop Vs. Income-tax Officer, Ward-1(3), Asansol (PAN: AAEFC1893M) Appellant Respondent Date of virtual Hearing 16.12.2020 Date of Pronouncement 05.01.2021 For the Appellant N o n e For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This…

M/S Job Need Security Services, North 24 Parganas vs. I.T.O., Ward-50(1), Kolkata

In the result, appeals of the assessee are allowed

ITA 1679/KOL/2019[2012-13]Status: DisposedITAT Kolkata06 Nov 2020AY 2012-13

Bench: Shri P. M. Jagtap, Vice- & Shri A. T. Varkey, Jm]

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

…ITA Nos. 1678 & 1679/Kol/2019 M/s Job Need Security Services A.Ys. 2011-12 & 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri P. M. Jagtap, Vice-President and Shri A. T. Varkey, JM] I.T.A. Nos. 1678 & 1679/Kol/2019 Assessment Years: 2011-12 & 2012-13 M/s Job Need Security Services Vs. ITO, Ward-51(1), Kolkata (PAN: AAFFJ 2938 P ) Appellant Respondent Date of Hearing (Virtual) 19.10.2020 Date of Pronouncement 06. 11.2020 For the Appellant Shri S. K. Tulsiyan, CA For the Respondent Shri Dhrubajyoti Roy, JCIT ORDER Per Shri A.T. Varkey, JM…

M/S Job Need Security Services, North 24 Parganas vs. I.T.O., Ward-50(1), Kolkata

In the result, appeals of the assessee are allowed

ITA 1678/KOL/2019[2011-12]Status: DisposedITAT Kolkata06 Nov 2020AY 2011-12

Bench: Shri P. M. Jagtap, Vice- & Shri A. T. Varkey, Jm]

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

D.C.I.T., Circle-13(1), Kolkata vs. M/S Mahabharat Motors Mfg. Co. Pvt. Ltd., Howrah

In the result, the appeal of revenue is dismissed

ITA 90/KOL/2019[2014-15]Status: DisposedITAT Kolkata22 Oct 2020AY 2014-15

Bench: "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/And "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 271(1)(c)Section 71

…1 Mahabharat Motors Mfg. Co. Pvt. Ltd., AY 2014-15 आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/and "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 90/Kol/2019 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. M/s. Mahabharat Motors Mfg. Co. Pvt. Circle-13(1), Kolkata. Ltd. (PAN: AAECM5866D) Appellant Respondent Date of Hearing (Virtual) 13.10.2020 Date of Pronouncement 22.10.2020 For the Appellant Shri Vijay Shankar, CIT, DR For the Respondent Sh…

Varun Finance Pvt. Ltd., Kolkata vs. I.T.O., Ward-5(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 510/KOL/2019[2006-07]Status: DisposedITAT Kolkata24 Sept 2020AY 2006-07

Section 271Section 271(1)Section 274

…1 Varun Finance P. Ltd., AY 2006-07 आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/and "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 510/Kol/2019 Assessment Year: 2006-07 Varun Finance Pvt. Ltd. Vs. Income-tax Officer, Wd-5(4), Kolkata (PAN: AABCV0302L) Appellant Respondent Date of Hearing (Virtual) 22.09.2020 Date of Pronouncement 24.09.2020 For the Appellant N o n e For the Respondent Shri Jayanta Khanra, JCIT ORDER Per Shri A.T.Varkey, JM This is an appeal…

DCIT, Circle - 9(1)(2), Mumbai vs. Arco Electro Technologies P. Ltd, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 3221/MUM/2019[2011-12]Status: DisposedITAT Mumbai10 Sept 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Dcit, Circle-9(1)(2) The Principal Officer, Mumbai Vs. M/S. Arco Electro Technologies P. Ltd. Plot No. 123, Road No 17, Midc Marol, Andheri (E), Mumbai 400093 Pan No. Aaaca4336L Appellant Respondent Revenue By : Shri Michael Jerald (Dr) Assessee By : None Last Date Of Hearing : 08/09/2020 Date Of Pronouncement : 10/09/2020

For Appellant: NoneFor Respondent: Shri Michael Jerald (DR)

Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 DCIT, Circle-9(1)(2) The Principal Officer, Mumbai Vs. M/s. Arco Electro Technologies P. Ltd. Plot No. 123, Road No 17, MIDC Marol, Andheri (E), Mumbai 400093 PAN No. AAACA4336L Appellant Respondent Revenue by : Shri Michael Jerald (DR) Assessee by : None Last Date of Hearing : 08/09/2020 Date of pronouncement : 10/09/2020 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the revenue. The relevant assessment year is 2011-12. The appea…

Abhishek Singhal, Guwahati vs. Income Tax Officer, Ward-3((1), Guwahati

In the result, the appeal of assessee is allowed

ITA 144/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 Abhishek Singhal, AY- 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 144/Gau/2019 Assessment Year: 2014-15 Abhishek Singhal Vs. Income-tax Officer, 3(1), Guwahati (PAN: AEBPA 6073 Q) Appellant Respondent Date of Hearing 10.06.2020 Date of Pronouncement 17.06.2020 For the Appellant Shri A.K. Agarwal, FCA For the Respondent Shri Rockain Saikia, JCIT, Sr. DR ORDER Per Dr. A.L. Saini, AM This appeal preferred by the assessee is against the ord…

Beni Madhab Paul, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

In the result, the appeal of assessee is allowed

ITA 97/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 Beni Madhab Paul, AY- 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 97/Gau/2019 Assessment Year: 2014-15 Beni Madhab Paul, Guwahati Vs. Income-tax Officer, Ward-1(1), (PAN: ADGPP0047H) Guwahati Appellant Respondent Date of Hearing 08.06.2020 Date of Pronouncement 12.06.2020 For the Appellant Shri A. B. Das, Advocate For the Respondent Shri M. K. Das, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the asses…

Sikha Mittal, Tinsukia vs. Income Tax Officer, Ward-3, Tinsukia

In the result, the appeal of assessee is allowed

ITA 135/GTY/2019[2015-16]Status: DisposedITAT Guwahati10 Jun 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 Sikha Mittal IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 135/Gau/2019 Assessment Year:2015-16 Sikha Mittal Vs. The ITO, Ward-3, Tinsukia PAN: AJWPM 0214F Appellant Respondent Date of Hearing 09.06.2020 Date of Pronouncement 10.06.2020 For the Appellant N o n e For the Respondent Shri M. C. Omi Ningshen, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee against the order of Ld. CIT(Appeals), Dibrugarh dated 2…

Rajeswar Yadav, Nagaon vs. Income Tax Officer, Ward-2, Nagaon

In the result, the appeal of assessee is allowed

ITA 323/GTY/2018[2013-14]Status: DisposedITAT Guwahati05 Jun 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 Rajeswar Yadav, AY- 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 323/Gau/2018 Assessment Year: 2013-14 Rajeswar Yadav Vs. Income-tax Officer, Ward-2, Nagaon (PAN: AANPY9538L) Appellant Respondent Date of Hearing 02.06.2020 Date of Pronouncement 05.06.2020 For the Appellant Shri Rahul Jain, FCA For the Respondent Shri M. K. Das, Addl. CIT ORDER Per Shri A.T.Varkey, JM This appeal preferred by the assessee is against the order of the Ld.…

Shri Bishnu Chandra Dutta, Tripura vs. Income Tax Officer, Ward-Udaipur, Agartala

In the result, the appeal of assessee is allowed

ITA 262/GTY/2018[2014-15]Status: DisposedITAT Guwahati05 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

…1 Shri Bishnu Chandra Dutta, AY- 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 262/Gau/2018 Assessment Year: 2014-15 Shri Bishnu Chandra Dutta Vs. Income-tax Officer, Ward-Udaipur (PAN:AHOPD8223B) Appellant Respondent Date of Hearing 02.06.2020 Date of Pronouncement 05.06.2020 For the Appellant N o n e For the Respondent Shri M. K. Das, Addl. CIT ORDER Per Shri A.T.Varkey, JM This appeal preferred by the assessee is against the order of th…

M/S. Joyram Traders, Agartala vs. Income Tax Officer, Ward-2, Agartala

In the result, the appeal of assessee is allowed

ITA 248/GTY/2018[2014-15]Status: DisposedITAT Guwahati05 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

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

…1 M/s. Joyram Traders, AY- 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 248/Gau/2018 Assessment Year: 2014-15 M/s. Joyram Traders Vs. Income-tax Officer, Ward-2, Agartala (PAN: AAHFJ3148F) Appellant Respondent Date of Hearing 02.06.2020 Date of Pronouncement 05.06.2020 For the Appellant Shri Sanjay Modi, FCA For the Respondent Shri M. K. Das, Addl. CIT ORDER Per Shri A.T.Varkey, JM This appeal preferred by the assessee is against the orde…

M/S. Rathi Loha Impex Pvt. Ltd., Kolkata vs. ITO, Ward - 4(1), Kolkata

In the result, the appeal of assessee is allowed

ITA 2365/KOL/2018[2014-15]Status: DisposedITAT Kolkata29 May 2020AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

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

…1 Rathi Loha Impex Pvt. ltd, AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2365/Kol/2018 Assessment Year: 2014-15 M/s. Rathi Loha Impex Pvt. Ltd. Vs. Income-tax Officer, Wd-4(1), Kolkata (PAN: AAECP7475P) Appellant Respondent Date of Hearing 04.03.2020 Date of Pronouncement 29.05.2020 For the Appellant N o n e For the Respondent Shri Dhrubhajyoti Roy, JCIT ORDER Per Shri A.T.Varkey, JM This is an a…

M/S Hindon Forge (P) Ltd., Meerut vs. DCIT, Ghaziabad

In the result, the appeal filed by the Assessee stands allowed

ITA 4738/DEL/2016[2003-04]Status: DisposedITAT Delhi05 May 2020AY 2003-04

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjay Malik, AdvocateFor Respondent: Sh. C.P. Singh, Sr. DR

Section 271(1)

…l/2007). Where ITAT, Delhi held that it was apparent from combined reading of notice and assessment order that impugned notice had been issued in respect of concealment of particulars of income. vii) Earthmoving Equipment Service Corporation vs. DCIT (2017) 84 Taxmann.com 51 (Mumbai-Trib)/ [2017] 166 ITD 113 (Mumbai-Trib) [2017] 187 TTJ 233 (Mumbai-Trib.) viii) DCIT vs. Shah Rukh Khan (2018) 93 taxmann.com 320 (Mumbai-Trib.) ix) Dhanraj Mills Pvt. Ltd. vs. ACIT (ITA No. 3830 & 3833/Mum/2009 5. I have carefully considered the rival submissions and perused the orders of the revenue authorities especially the a…