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 367,164 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

Sri Mukesh Kumar Khaitan, Kolkata vs. A.C.I.T., Circle-23(1), Kolkata

In the result, the appeal of assessee is allowed

ITA 139/KOL/2019[2012-13]Status: DisposedITAT Kolkata20 Mar 2020AY 2012-13

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

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

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 139/Kol/2019 Assessment Year: 2012-13 Shri Mukesh Kumar Khaitan Vs. Assistant Commissioner of Income-tax, (PAN: AMAPK0437H) Circle-23(1), Hooghly Appellant Respondent For the Appellant Shri H. V. Bhardwaj, FCA For the Respondent Shri Vijay Shankar, CIT Date of Hearing 05.02.2020 Date of Pronouncement 20.03.2020 ORDER Per Shri A.T.Varkey, JM: This is an appeal preferred by the assessee ag…

JCIT(OSD), CC-2(1), Kolkata vs. M/S Websol Energy System Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 962/KOL/2019[201314]Status: DisposedITAT Kolkata18 Mar 2020

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

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

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम""ी ए.ट". वक", "या"यक सद"यएवंडॉए.एल. सैनी,लेखासद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 962/Kol/2019 Assessment Year: 2013-14 Joint Commissioner of Income-tax Vs. Websol Energy Systems Pvt. Ltd. (OSD), CC-2(1), Kolkata PAN: AAACW3039L Appellant Respondent & C.O. No. 41/Kol/2019 In I.T.A. No. 962/Kol/2019 Assessment Year: 2013-14 Websol Energy Systems Pvt. Ltd. Vs. Joint Commissioner of Income-tax PAN: AAACW3039L (OSD), CC-2(1), Kolkata Appellant Respondent For the Revenue Shri Vijay S…

Oriental Structural Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3116/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3116/Del./2017 Assessment Year: 2008-09 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE Commercial Block, New Delhi Hotel Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAAC0054F (Appellant) (Respondent) Appellant by Shri K.V.S.R. Krishna, CA Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 22.01.2020 Date of pronouncement 26.02.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is…

DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 453/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

DCIT, Circle - 35, Kolkata vs. M/S. Kolkata Port Trust, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 452/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

Kolkata Port Trust, Kolkata vs. ACIT, Circle - 35, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 369/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

Kolkata Port Trust, Kolkata vs. ACIT, Circle - 35, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 368/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Feb 2020AY 2013-14

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

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

Kolkata Port Trust, Kolkata vs. JCIT, Range - 35, Kolkata

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 367/KOL/2018[2012-13]Status: DisposedITAT Kolkata21 Feb 2020AY 2012-13

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

Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Deputy Commissioner of Income-tax, Vs. Kolkata Port Trust Circle-35, Kolkata. (PAN: AAAJK0361L) Appellant Respondent & C.O. No.23/Kol/2019 In I.T.A. No. 453/Kol/2018 Assessment Year: 2014-15 Kolkata Port Trust Vs. Deputy Commissioner of Income-tax, Circle-35, Kolkata. Appellant Respondent & I.T.A. No. 452/Kol/2018 Assessment Year: 2014-15 Deputy Commis…

ACIT, Circle-9(3)(1), Mumbai vs. Filteration Engineers India Pvt Ltd, Mumnbai

In the result, appeal of the revenue is dismissed

ITA 1436/MUM/2019[2011-12]Status: DisposedITAT Mumbai20 Feb 2020AY 2011-12

Bench: Shri Pawan Singh & Shri S. Rifaur Rahman

For Appellant: Miss Samatha Mullamudi (Sr. DR)For Respondent: None
Section 143(3)Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “F” BENCH UMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.1436/Mum/2019 for Assessment Years: 2011-12 ACIT-9(3)(1), M/s Filteration Engineers India Room No. 215, 2nd Floor, Pvt. Ltd., 28-003, Sunrise, Vs Aayakar Bhavan, M.K. Road, Lokhandwala Complex, Mumbai-400020. Andheri (W), Mumbai-400053 PAN : AAACF4084G (Appellant) (Respondent) Appellant by : Miss Samatha Mullamudi (Sr. DR) Respondent by : None Date of Hearing : 20/02/2020 Date of Pronouncement : 20/02/2020 Order under section 254(1) of Income Tax Act PER PAWAN…

Manoj Kumar Chowdhury, Hooghly vs. ITO, Ward - 61(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2420/KOL/2018[2009-10]Status: DisposedITAT Kolkata24 Dec 2019AY 2009-10

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am Manoj Kumar Chowdhury Vs. Ito, Ward-61(4), Kolkata

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM & DR. A.L.SAINI, AM Manoj Kumar Chowdhury Vs. ITO, Ward-61(4), Kolkata 24, Shanti Mansion, Sukanta Sarani, Bhadrakali, Hindmotor, Hooghly-712232 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACHPC 2858 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : None Revenue by : Smt. Ranu Biswas, Addl. CIT सुनवाई क" तार"ख / Date of Hearing : 11/11/2019 घोषणा क" तार"ख/Date of Pronouncement: 24/12/2019 आदेश / O R D E R Per A. L. Saini, AM: The captioned appeal filed by the Assessee, pertaining to assessment year 2009-10, is direc…

Shyamal Kumar Roy, Durgapur vs. I.T.O., Ward-1(1), Durgapur

In the result, all the appeals of assessee are allowed

ITA 483/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Dec 2019AY 2013-14

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

Section 147Section 271Section 271(1)(c)Section 274

…1 ITA Nos. 481-484/Kol/2019 Shyamal Kumar roy, AYs-2011-12 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: 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. Nos. 481-484/Kol/2019 Assessment Years: 2011-12 to 2014-15 Shyamal Kumar Roy Vs. Income-tax Officer, Wd-1(1), Durgapur (PAN: AFGPR1544F) Appellant Respondent Date of Hearing 16.12.2019 Date of Pronouncement 20.12.2019 For the Appellant N o n e For the Respondent Shri Supriyo Pal, JCIT, Sr. DR ORDER Per Shri A. T. V…

Shyamal Kumar Roy, Durgapur vs. I.T.O., Ward-1(1), Durgapur

In the result, all the appeals of assessee are allowed

ITA 482/KOL/2019[2012-13]Status: DisposedITAT Kolkata20 Dec 2019AY 2012-13

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

Section 147Section 271Section 271(1)(c)Section 274

…1 ITA Nos. 481-484/Kol/2019 Shyamal Kumar roy, AYs-2011-12 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: 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. Nos. 481-484/Kol/2019 Assessment Years: 2011-12 to 2014-15 Shyamal Kumar Roy Vs. Income-tax Officer, Wd-1(1), Durgapur (PAN: AFGPR1544F) Appellant Respondent Date of Hearing 16.12.2019 Date of Pronouncement 20.12.2019 For the Appellant N o n e For the Respondent Shri Supriyo Pal, JCIT, Sr. DR ORDER Per Shri A. T. V…

Shyamal Kumar Roy, Durgapur vs. I.T.O., Ward-1(1), Durgapur

In the result, all the appeals of assessee are allowed

ITA 481/KOL/2019[2011-12]Status: DisposedITAT Kolkata20 Dec 2019AY 2011-12

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

Section 147Section 271Section 271(1)(c)Section 274

…1 ITA Nos. 481-484/Kol/2019 Shyamal Kumar roy, AYs-2011-12 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: 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. Nos. 481-484/Kol/2019 Assessment Years: 2011-12 to 2014-15 Shyamal Kumar Roy Vs. Income-tax Officer, Wd-1(1), Durgapur (PAN: AFGPR1544F) Appellant Respondent Date of Hearing 16.12.2019 Date of Pronouncement 20.12.2019 For the Appellant N o n e For the Respondent Shri Supriyo Pal, JCIT, Sr. DR ORDER Per Shri A. T. V…

Mahua Lahiri, Kolkata vs. I.T.O.Ward-31(1), Kolkata

In the result, the appeal of assessee is allowed

ITA 1712/KOL/2019[2014-15]Status: DisposedITAT Kolkata20 Dec 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2014-15

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

…1 Mahua Lahiri, AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] Assessment Year: 2014-15 Mahua Lahiri Vs. Income-tax Officer, Wd-31(1), Kolkata (PAN: AAWPL3427A) Appellant Respondent Date of Hearing 28.11.2019 Date of Pronouncement 20.12.2019 For the Appellant Shri G. Banerjee, FCA For the Respondent Shri Jayanta Khanua, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-9, Kolkata dated 30-05-2019 for the assessment year 2014-15…

ITO 6(3)(2), Mumbai vs. Jainex Fire & Safety Systems P. Ltd, Mumbai

In the result, appeal of the revenue is dismissed

ITA 7148/MUM/2018[2010-11]Status: DisposedITAT Mumbai17 Dec 2019AY 2010-11

Bench: Shri Pramod Kumar () & Shri Pawan Singh ()

Section 143(1)Section 147Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI Before Shri Pramod Kumar (VICE PRESIDENT) AND Shri Pawan Singh (JUDICIAL MEMBER) ITA No.7148/Mum/2018 – AY 2010-11 ITA No.7149/Mum/2018 – AY 2011-12 ITA No.7150/Mum/2018 – AY 2009-10 ITO-6(3)(2), Mumbai vs M/s Jainex Fire & Safety Systems Pvt Ltd, 6/10D, Ground Floor, Laxmi Woollen Mill Compound, Shakti Mill Lane, Opp. Dr E Moses Road, Mahalaxmi, Mumbai-400 011 PAN : AABCJ1799H APPELLANT RESPONDEDNT Appellant by Shri Vinay Sheel Gautam (DR) Respondent by Shri Satish Modi (AR) Date of hearing 17-12-2019 Date of pronouncement 17-12-2019 O R D E R P…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6467/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Nov 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 6465, 6466 & 6467/Del/2016 (Assessment Year: 2008-09, 2011-12 & 2012-13) M/s. Jay Polychem (India) Ltd, Vs. ACIT, B-115, Okhla Industrial Area, Central Circle-3, New Delhi New Delhi PAN: AAACJ0657M (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 3 appeals filed by the assessee, for three assessment years again…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6465/DEL/2016[2008-09]Status: DisposedITAT Delhi20 Nov 2019AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 6465, 6466 & 6467/Del/2016 (Assessment Year: 2008-09, 2011-12 & 2012-13) M/s. Jay Polychem (India) Ltd, Vs. ACIT, B-115, Okhla Industrial Area, Central Circle-3, New Delhi New Delhi PAN: AAACJ0657M (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 3 appeals filed by the assessee, for three assessment years again…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6466/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Nov 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 6465, 6466 & 6467/Del/2016 (Assessment Year: 2008-09, 2011-12 & 2012-13) M/s. Jay Polychem (India) Ltd, Vs. ACIT, B-115, Okhla Industrial Area, Central Circle-3, New Delhi New Delhi PAN: AAACJ0657M (Appellant) (Respondent) Assessee by : None Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 28/08/2019 Date of pronouncement 20/11/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 3 appeals filed by the assessee, for three assessment years again…

Sandeep Bhimrao Lad, Mumbai vs. DCIT Circle-3, Thane

ITA 1620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Oct 2019AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1620/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri V. Vinod Kumar, DR
Section 133(6)Section 148Section 271Section 274

…Assessing Officer was justified in imposing penalty u/s 271(1)(c) after finding the explanation to be unacceptable and applying Explanation 1(B) of the section. 13. Earthmoving Equipment Service Corporation vs DCIT 22(2) Mumbai The Hon'ble ITAT Mumbai (2017)84 Taxmann.com 51 (Mumbai Trib.) 2017 /166ITD 113 (Mumbai- Trib.)2017 /187 TTJ233 (Mumbai Tribunal) at Para 6 Page 4 has discusses the technical ground and rejected the same on the defect in the first notice, the relevant clause has not been ticked off and second notice is simply a show cause notice The Hon'ble ITAT observed that the penalty could not be del…

M/S Samanthu Business Forms Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed and the assessee’s Stay Petition is dismissed

ITA 847/BANG/2019[2012-13]Status: DisposedITAT Bangalore04 Sept 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazsp No.201/Bang/2019 Assessment Year : 2012-13 M/S. Samanthu Business Forms Pvt. Ltd., Vs. Deputy Commissioner Of 37/3, Basavanapura Main Road, Income-Tax, Bhattarahalli, Beedarahalli, Central Circle 2(2), Bangalore – 560 049. Bangalore. Pan : Aabcs 9498 Q Appellant Respondent

For Appellant: Shri. Siddesh Gaddi, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru
Section 133ASection 143(3)Section 250(6)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER SP No.201/Bang/2019 Assessment Year : 2012-13 M/s. Samanthu Business Forms Pvt. Ltd., Vs. Deputy Commissioner of 37/3, Basavanapura Main Road, Income-Tax, Bhattarahalli, Beedarahalli, Central Circle 2(2), Bangalore – 560 049. Bangalore. PAN : AABCS 9498 Q APPELLANT RESPONDENT Assessee by : Shri. Siddesh Gaddi, CA Revenue by : Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 12.07.2019 Date of Pronouncement : 04.09.2019 O R D E R Per Jason P.…