FERA. In Addl. CIT v. Dargapandarinath Taljayya and Co.

107 ITR 850Reported decision1977#21918 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2021.

Judgments citing FERA. In Addl. CIT v. Dargapandarinath Taljayya and Co.

M/S. Slv Housing Development Corporation, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle- 2(2), Bangalore

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

ITA 18/BANG/2020[2014-15]Status: DisposedITAT Bangalore22 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Arvind V Chavan, A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 271BSection 44A

…ves that there was reasonable cause. 11. Now the point to be examined is about the meaning of “reasonable cause”. The Hon’ble Andhra Pradesh High Court has explained the meaning of “reasonable cause” in the case of Addl CIT vs Dargapandarinath Tujayya & Co. (107 ITR 850)(AP) as under:- “...If a cause, which is reasonable, in other words, a cause which appeals or satisfies any reasonable mind does not exist, then alone penalty can be imposed.” Thus, if the cause shown by the assessee appeals or satisfies any reasonable mind, then the same shall constitute reasonable cause. In our view, strained relationship wit…

M/S. Central Bank of India, Noida vs. Addl. CIT (TDS), Ghaziabad

In the result all the appeals of the assessee are allowed

ITA 5968/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Jan 2016AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh.AjayWadhwa, AdvFor Respondent: Sh. A.K.Saroha, CIT DR

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271C

…Central bank of India V Addl. CIT (TDS), Ghaziabad A Y 2005-06 to 2011-12 ITA No 5968 to 5974/ Del/2015 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5968 to 5974/Del/2015 (Assessment Year: 2005-06 to 2011-12) Central Bank of India, Addl. CIT (TDS), Naya Bans, Sector-15, Ghaziabad Vs. Noida PAN:AAACC24 (Appellant) (Respondent) Assessee by :Sh.AjayWadhwa, Adv Ms. Reema Malik, CA Ms.Aruna Mittal, CA Respondent by: Sh. A.K.Saroha, CIT DR Date of Hearing 05.01.2016 Date of pronouncement 08.01.2016 O R D E R…

Dilip N. Shroff vs. Joint Commnr. of Income Tax, Mumbai &Anr

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007

For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 26 CASE NO.: Appeal (civil) 2746 of 2007 PETITIONER: Dilip N. Shroff RESPONDENT: Joint Commissioner of Income Tax, Mumbai & Anr DATE OF JUDGMENT: 18/05/2007 BENCH: S.B. Sinha & P.K. Balasubramanyan JUDGMENT: J U D G M E N T CIVIL APPEAL NO. 2746 OF 2007 [Arising out of S.L.P. (Civil) No.26831 of 2004] S.B. SINHA, J : 1. Leave granted. 2. The Appellant herein is an assessee under the Income Tax Act. It is an HUF. For the assessment year 1998-99, an income of Rs.30,80,030/- was declared by it, inter alia, showing a long term ca…