Explanation 5A. 6.8. In CIT v. SAS Pharmaceuticals

11 Taxmann.com 207High Court2011#3065 most cited

What is Explanation 5A. 6.8. In CIT v. SAS Pharmaceuticals authority for?

Penalty under section 271(1)(c) can be imposed on income surrendered during a survey if the assessee shows such income in its regular income-tax return filed within the prescribed time. Discrepancies found during a survey yielding surrendered income may not automatically attract penalty if the conditions stipulated in Section 271(1)(c) are not met.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. SAS Pharmaceuticals · section 271(1)(c) · penalty · income surrendered · survey · regular income-tax return

Sections most often in play

Section 271(1)(c)Section 142(1)Section 153ASection 132Section 143(2)Section 234BSection 69Section 143(3)

Issues it is cited on

section 90(3)section 65(b)section 65b(4)section 163section 276section 153b(1)section 133(a)azadi bachao andolanhouse property incomesection 65bsection 90(2)section 65

Judgments citing Explanation 5A. 6.8. In CIT v. SAS Pharmaceuticals

Dharmenbhai Mahendrabhai Sutaria, HUF, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Gokhale Sabade Associates, Pune

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

ITA 867/PUN/2018[2013-14]Status: DisposedITAT Pune26 Oct 2021AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri C.V. DeshpandeFor Respondent: Shri S.P. Walimbe
Section 133ASection 143(3)Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.867/PUN/2018 नििाारण वषा / Assessment Year : 2013-14 The Dy. Commissioner of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Gokhale Sabade Associates Office No.2 and 10, Nirmitee Eminance, 1175/1, Erandwane, Pune – 411004 PAN: AAJFG2290H ……प्रत्यथी / Respondent Assessee by : Shri C.V. Deshpande Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 26-10-2021 घ…

Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad vs. M/S. Bmr Hvac Ltd, Aurangabad

In the result, appeal of the Revenue in ITA No

ITA 1676/PUN/2019[2014-15]Status: DisposedITAT Pune28 Jul 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri S.P Walimbe
Section 143(3)Section 271(1)(c)Section 35Section 35(1)(ii)

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 1674/PUN/2019 धनधाारण वषा / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, Circle-1, Aurangabad. .......अपीलाथी / Appellant बनाम / V/s. M/s. BG LI In Electricals Ltd. M-137, MIDC, Waluj, Aurangabad-431 136 PAN : AABCB2400M ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 1676/PUN/2019 धनधाारण वषा / Assessment Year : 2014-15 The Assistant Commissioner…

Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad vs. M/S. Bg Li in Electricals Ltd, Aurangabad

In the result, appeal of the Revenue in ITA No

ITA 1674/PUN/2019[2014-15]Status: DisposedITAT Pune28 Jul 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri S.P Walimbe
Section 143(3)Section 271(1)(c)Section 35Section 35(1)(ii)

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 1674/PUN/2019 धनधाारण वषा / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, Circle-1, Aurangabad. .......अपीलाथी / Appellant बनाम / V/s. M/s. BG LI In Electricals Ltd. M-137, MIDC, Waluj, Aurangabad-431 136 PAN : AABCB2400M ……प्रत्यथी / Respondent आयकर अपील सं. / ITA No. 1676/PUN/2019 धनधाारण वषा / Assessment Year : 2014-15 The Assistant Commissioner…

Deputy Commissioner of Income-Tax, Circle -3, Pune vs. M/S. Sukanta Thali, Pune

In the result, the appeal of the Revenue is dismissed

ITA 72/PUN/2018[2013-14]Status: DisposedITAT Pune31 May 2021AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 72/Pun/2018 धनधाारण वषा / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax, Circle-3, Pune. .......अपीलाथी / Appellant बनाम / V/S. M/S. Sukanta Thali 636, Abhinandan, Pulachiwadi, Deccan Gymkhana, Pune-411 004. Pan : Abafs7613Q ……प्रत्यथी / Respondent

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P Walimbe
Section 133Section 133ASection 143(3)Section 271(1)(c)

…आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 72/PUN/2018 धनधाारण वषा / Assessment Year : 2013-14 The Deputy Commissioner of Income Tax, Circle-3, Pune. .......अपीलाथी / Appellant बनाम / V/s. M/s. Sukanta Thali 636, Abhinandan, Pulachiwadi, Deccan Gymkhana, Pune-411 004. PAN : ABAFS7613Q ……प्रत्यथी / Respondent Revenue by : Shri S.P Walimbe Assessee by : Shri Pramod Shingte सुनवाई की तारीख / Date of Hearing : 28.05.2…

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…

Deputy Commissioner of Income Tax, Jaipur vs. Shri Kamal Sethia, Jaipur

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

ITA 1498/JPR/2018[2014-15]Status: DisposedITAT Jaipur07 Jun 2019AY 2014-15
For Appellant: Shri Anil Goyal (CA)For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132(1)Section 132(4)Section 139(1)Section 139(5)Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ’B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1498/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Deputy Commissioner of Income Sh. Kamal Sethia Vs. tax, Central Circle-1, Jaipur 801, Western Height, S-21, Shyam Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFEPS7265Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1499/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-1…

The DCIT, Central Circle-2(2), Ahmedabad vs. Yamunaji Corporation, Ahmedabad

In the result, both appeals of the Revenue are dismissed

ITA 3308/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.3307/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Dcit, Cent.Cir.2(2) Vs. Mann Corporation Ahmedabad. Mala Hills, Aarya Manan Shop B/H. Anand Party Plot Road Gst Crossing, Ranip, Ahmedabad. Pan : Aabfa 6682 K

For Appellant: Shri S.N. Soparkar, Sr.AR with Shri Parin Shah, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 132Section 133ASection 139(1)Section 143(3)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3307/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cent.Cir.2(2) Vs. Mann Corporation Ahmedabad. Mala Hills, Aarya Manan Shop B/h. Anand Party Plot Road GST Crossing, Ranip, Ahmedabad. PAN : AABFA 6682 K आयकर अपील सं./ ITA No.3308/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cent.Cir.2(2) Vs. Yamunaji Corporation Ahmedabad. Survey No.131, Nr.Yogeshwar Kutir Bungalow New Ranip, Ahmedabad. PAN : A…

The DCIT, Central Circle-2(2), Ahmedabad vs. Mann Corporation, Ahmedabad

In the result, both appeals of the Revenue are dismissed

ITA 3307/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.3307/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Dcit, Cent.Cir.2(2) Vs. Mann Corporation Ahmedabad. Mala Hills, Aarya Manan Shop B/H. Anand Party Plot Road Gst Crossing, Ranip, Ahmedabad. Pan : Aabfa 6682 K

For Appellant: Shri S.N. Soparkar, Sr.AR with Shri Parin Shah, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 132Section 133ASection 139(1)Section 143(3)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3307/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cent.Cir.2(2) Vs. Mann Corporation Ahmedabad. Mala Hills, Aarya Manan Shop B/h. Anand Party Plot Road GST Crossing, Ranip, Ahmedabad. PAN : AABFA 6682 K आयकर अपील सं./ ITA No.3308/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cent.Cir.2(2) Vs. Yamunaji Corporation Ahmedabad. Survey No.131, Nr.Yogeshwar Kutir Bungalow New Ranip, Ahmedabad. PAN : A…

M/S. Mittal Construction Co., Pune vs. Deputy Commissioner of Income Tax

In the result, the appeal of the assessee is allowed

ITA 2772/PUN/2016[2007-08]Status: DisposedITAT Pune31 Dec 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2772/Pun/2016 िनधा"रण वष" / Assessment Year : 2007-08 M/S. Mittal Construction Co., Khandelwal Jain Associates, Chartered Accountants, 1St Floor, Alankar Cinema Building, Near Railway Station, Pune. Pan : Aacfm5031F .......अपीलाथ" / Appellant बनाम / V/S. Dcit, Circle- 8, ……""यथ" / Respondent Pune. Assessee By : Shri R. G. Nahar Revenue By : Shri Abhishek Meshran सुनवाई क" तारीख / Date Of Hearing : 31.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2018 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-6, Pune Dated 26.08.2016 For The Assessment Year 2007-08 & It Relates To The Levy Of Penalty U/S 271(1)(C) Of The Act. 2. At The Outset, Ld. Counsel For The Assessee Submitted That The Assessing Officer Levied Penalty On The Assessee On The Facts Common To The Other Group Of Cases Of The Assessee. Narrating The Facts Of Both The Cases, Ld. Counsel Demonstrated That The Penalty Is Not Sustainable As Held By The Tribunal In The Case Of M/S. Mittal Enterprises Vs. Dcit Vide

For Appellant: Shri R. G. NaharFor Respondent: Shri Abhishek Meshran
Section 271Section 271(1)(c)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.2772/PUN/2016 िनधा"रण वष" / Assessment Year : 2007-08 M/s. Mittal Construction Co., Khandelwal Jain Associates, Chartered Accountants, 1st Floor, Alankar Cinema Building, Near Railway Station, Pune. PAN : AACFM5031F .......अपीलाथ" / Appellant बनाम / V/s. DCIT, Circle- 8, ……""यथ" / Respondent Pune. Assessee by : Shri R. G. Nahar Revenue by : Shri Abhishek Meshran सुनवाई क…

M/S. Mittal Enterprises, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is allowed

ITA 1228/PUN/2016[2007-08]Status: DisposedITAT Pune08 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita No. 1228/Pun/2016 िनधा#रण वष# / Assessment Year : 2007-08

For Appellant: Shri Suresh KhandelwalFor Respondent: Shri Sudhendu Das
Section 133ASection 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव,लेखा सद", एवं "ी िवकास अव"थी, "ाियक सद" के सम! BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं./ ITA No. 1228/PUN/2016 िनधा#रण वष# / Assessment Year : 2007-08 M/s. Mittal Enterprises, C/o. Khandelwal Jain & Associates, Ist Floor, Alankar Cinema Building, Near Railway Station, Pune – 411 001 .......अपीलाथ" / Appellant PAN : AAHFM8820F बनाम / V/s. DCIT, Circle-8, Pune ……""थ" / Respondent Assessee by : Shri Suresh Khandelwal Revenue by : Shri Sudhendu Das सुनवाई की तारीख / घो…

Chandrakant S. Agarwal (HUF), Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee is allowed

ITA 1103/PUN/2016[2007-08]Status: DisposedITAT Pune20 Jun 2018AY 2007-08

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1103/Pun/2016 िनधा$रण वष$ / Assessment Year : 2007-08

For Appellant: Shri Sarnesh KhandelwalFor Respondent: Shri Ajay Modi
Section 133ASection 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी. क"णाकरा राव , लेखा सद" एवं "ी िवकास अव थी, "ाियक सद" के सम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1103/PUN/2016 िनधा$रण वष$ / Assessment Year : 2007-08 Chandrakant S. Agarwal (HUF), Khandelwal Jain & Associates Chartered Accountants, Ist Floor, Alankar Cinema Building, Near Railway Station, Pune – 411 001 PAN : AABHA1199K .......अपीलाथ" / Appellant बनाम / V/s. DCIT, Circle-8, ……""थ" / Respondent Pune Assessee by : Shri Sarnesh Khandelwal Revenue by : Shri A…

Alpha Lite, Mumbai vs. ITO 14(2)(2), Mumbai

In the result, appeal filed by assessee is allowed

ITA 4778/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 May 2018AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Alpha Lite Ito- 14(2)(2), Room No. 304, 3Rd Floor, Shop No. 63/64/65, 16, Amrit Niwas, K.M. Sharma Vs. Earnest House, Nariman Point, Marg, Lohar Chawl, Mumbai-400021. Mumbai-400002. Pan: Aaifa3819K Appellant Respondent Appellant By : Shri N.O. Mehta (Ar) Respondent By : Shri M.C. Omi Ningshen (Dr) Date Of Hearing : 08.05.2018 Date Of Pronouncement : 23.05.2018 Order Under Section (1) Of Income –Tax Act Per Pawan Singh;

For Appellant: Shri N.O. Mehta (AR)For Respondent: Shri M.C. Omi Ningshen (DR)
Section 133ASection 253Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Alpha Lite ITO- 14(2)(2), Room No. 304, 3rd Floor, Shop No. 63/64/65, 16, Amrit Niwas, K.M. Sharma Vs. Earnest House, Nariman Point, Marg, Lohar Chawl, Mumbai-400021. Mumbai-400002. PAN: AAIFA3819K Appellant Respondent Appellant by : Shri N.O. Mehta (AR) Respondent by : Shri M.C. Omi Ningshen (DR) Date of Hearing : 08.05.2018 Date of Pronouncement : 23.05.2018 Order under section (1) of Income –tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee under…

Shri Tushar Hasmukhbhai Soni, Petlad vs. The Income Tax Officer, Ward -1, Anand

In the result, the appeal of the assessee is allowed

ITA 2045/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2005-06
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 133ASection 143(3)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2005-06 Shri Tushar Hasmukhbhai The ITO, Soni, Prop. Sainath Ward-1, Jewellers, Chpwad, Vs Anand Kansara Bazar, (Respondent) Petlad-388001 PAN: AZTPS6277K (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Sunil Talati, A.R. Date of hearing : 12-03-2018 Date of pronouncement : 27-04-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2005-06, arises from order of the CIT(A)- 4, Vadodara dat…

ITO, Jaipur vs. Gajanan Towers Pvt. Ltd., Jaipur

In the result, appeal of the revenue is partly allowed

ITA 751/JPR/2013[2005-06]Status: DisposedITAT Jaipur12 Mar 2018AY 2005-06

Bench: The Hearing.

For Appellant: Shri S.L. Poddar &For Respondent: Shri R.A. Verma (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 133ASection 143(3)Section 24Section 263Section 271(1)(c)Section 40Section 69Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 751/JP/2013 fu/kZkj.k o"kZ@Assessment Years : 2005-06. cuke The Income Tax Officer, M/s. Gajanan Towers Pvt. Ltd., Ward 4(1), Vs. Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCK 0420 F vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl. CIT) fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar & Ms.…

DCIT, Tirunelveli vs. M.Lazar Adaikalam, Tirunelveli

In the result , the appeal of the Revenue in ITA

ITA 2753/CHNY/2014[2010-2011]Status: DisposedITAT Chennai27 Nov 2015AY 2010-2011

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Dr. B. Nischal, IRS, JCITFor Respondent: Shri. G. Gopalan, JCIT (Retd)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)

…आयकर अपील"य अ"धकरण,’ ’डी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No. 2753/Mds/2014 "नधा"रण वष" /Assessment year : 2010-2011 The Deputy Commissioner of Vs. M. Lazar Adaikalam, Income Tax, No.1, Pioneer Kumarsamy Nagar, Circle –I, Phase II, Tirunelveli. Perumalpuram, Tirunelveli. [PAN AARPL 2320D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Dr. B. Nischal, IRS, JCIT. ""यथ" क" ओर से /R…