Which sections of the Income Tax Act does Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 115JC, Section 131(d), Section 133A.

Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax

Q: How many judgments cite Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax?

45 judgments on BharatTax cite Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax (135 Taxmann.com 244), spanning 2022 to 2025.

135 Taxmann.com 244High Court2022#2552 most cited

What is Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax authority for?

A notice imposing penalty under section 271(1)(c) of the Income Tax Act is invalid if it shows non-application of mind by the Assessing Officer regarding the specific grounds for levying the penalty.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Ganga Iron & Steel Trading Co. v. CIT · penalty u/s 271(1)(c) · section 274 · non-application of mind · invalid penalty notice · furnishing inaccurate particulars · concealment of income · Bombay High Court

Sections most often in play

Section 271(1)(c)Section 274 Section 143(3)Section 115JC Section 131(d)Section 133A Section 234A Section 234B

Issues it is cited on

section 115jc section 80ib(10)project completion method furnishing inaccurate particulars of income furnishing inaccurate particulars full and true disclosure non application of mind penalty u/s 271(1)(c)section 274 section 65 penalty under section 271(1)(c)concealment of income

Judgments citing Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax

Everest Kanto Cylinder Ltd, Mumbai vs. DCIT Circle 3(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5790/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Dec 2025AY 2010-11

Bench: Shri Rahul Chaudhary & Shri Prabhash Shankareverest Kanto Cylinder V/S. Deputy Commissioner Of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Shekhar Gupta,ARFor Respondent: Shri Hemanshu Joshi, (Sr.DR)

Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Everest Kanto Cylinder v/s. Deputy Commissioner of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Shekhar Gupta,AR Respondent by : Shri Hemanshu Joshi, (Sr.DR) Date of Hearing 12.11.2025 Date of Pronouncement 10.12.2…

ACIT-15(3)(1), Mumbai vs. M/S Torane Ispat Udyog Private Limited, Mumbai

In the result, ground No.1 of the appeal is allowed

ITA 4123/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal & Smt.Renu Jauhriacit-15(3)(1) Vs. M/S. Torane Ispat Udyog Room No. 480, Forth Floor, Private Limited Aayakar Bhawan, 49, Ground Floor, Cinewonder Mumbai-400020. Mall, Ghodbunder Road, Thane West, Mumbai-400607. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aacct9196K Appellant .. Respondent

Section 1Section 250Section 271Section 271(1)(c)Section 274Section 292B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER ACIT-15(3)(1) Vs. M/s. Torane Ispat Udyog Room No. 480, Forth Floor, Private Limited Aayakar Bhawan, 49, Ground floor, Cinewonder Mumbai-400020. Mall, Ghodbunder Road, Thane West, Mumbai-400607. "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AACCT9196K Appellant .. Respondent & CO No.261/MUM/2025 (Arising out of ITA No. 4123/Mum/2025) (A.Y.2011-12) M/s. Torane Ispat Udyog Vs. ACIT-15(3)(1) Private Limited Room No. 480, Forth Floor, 49, Ground floor, Cinewonder Aayakar Bhawan, Mall, G…

Kanhaiyalal Rameshwar Das, Kota vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

ITA 1454/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15

For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)

Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025 निर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15 Kanhaiyalal Rameshwar Das Rishabh Bhawan, New Colony Gumanpura, Kota 324 007 बनाम The ACIT Vs. Central Circle-3 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K प्रत्यर्थी / Respondent अपीलार्थी / Appellant निर्धारिती की ओरसे / Assessee by : Shri Raj…

Kanhaiyalal Rameshwar Das, Kota vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

ITA 1453/JPR/2024[2012-13]Status: DisposedITAT Jaipur08 Oct 2025AY 2012-13

For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)

Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025 निर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15 Kanhaiyalal Rameshwar Das Rishabh Bhawan, New Colony Gumanpura, Kota 324 007 बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K अपीलार्थी / Appellant निर्धारिती की ओरसे / Assessee by : Shri Raj…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2020-21 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes Vs. Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune – 411045 PAN : AAQPR0124G (Appellant) (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes V…

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 1634/PUN/2024[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15 & 2020-21 Vijay Tukaram Raundal Office No. C 708, Teerth Technospace, Next to Mercedes Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune - 411045 PAN : AAQPR0124G (Appellant) Vs. DCIT, Central Circle 1(2), Pune (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal Office No. C 708, Teerth Technospace, Next to Mercedes Showroom, Bangalore Mumbai Highway, Baner…

DCIT Central Circle 7 (1) Mumbai, Mumbai vs. Panther Investrade Limited, Mumbai

In the result, both the Cross appeals no

ITA 416/MUM/2025[2003-04]Status: DisposedITAT Mumbai04 Aug 2025AY 2003-04

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Rajiv Khandelwal & Akash Kumar, ARsFor Respondent: Shri Virabhadra S. Mahajan (Sr. DR)

Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA no.416/MUM/2025 (A.Y. 2003-04) Deputy Commissioner of v/s. Panther Investrade Limited, Income Tax, Central Circle – बनाम 121, 1st Floor, Radha Bhavan 7(1), 653, 6th Floor, Aaykar Nagindas Master Road, Fort, Bhavan, M.K. Road, Mumbai – Mumbai – 400 023, 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP3259R Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रत्याक्षेपसं./C.O. No.50/MUM/2025 (Arising out of ITA No. 416/MUM/2025) (A.Y. 2003-04) प्रत…

DCIT(Central Circle)-7(1), Mumbai vs. Panther Investrade Limited, Mumbai

In the result, both the Cross appeals no

ITA 415/MUM/2025[2002-03]Status: DisposedITAT Mumbai04 Aug 2025AY 2002-03

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Rajiv Khandelwal & Akash Kumar, ARsFor Respondent: Shri Virabhadra S. Mahajan (Sr. DR)

Section 271(1)(c)

The Ruby Mills Limited, Mumbai vs. DCIT, Circle - 8(3)(1), Mumbai

In the result, the substantial ground of appeal is allowed

ITA 3021/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jun 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Dcit, Circle – 8(3)(1), 11Th Floor, Ruby House A, J.K. Sawant Vs Aayakarbhawan,Mumbai-400020. Marg, Dadar West, Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited DCIT, Circle – 8(3)(1), 11th Floor, Ruby House A, J.K. Sawant Vs AayakarBhawan,Mumbai-400020. Marg, Dadar West, Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 30.06.2025 Order under section 254(1) of Income Tax A…

DCIT, Central Circle - 7(1), Mumbai vs. Triumph Securities Ltd, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 962/MUM/2024[2003-04]Status: DisposedITAT Mumbai15 Jan 2025AY 2003-04

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Rajiv Khandelwal (VirtuallyFor Respondent: Dr. P. Daniel – Spl. Counsel

Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.962/Mum/2024 (Assessment Year: 2003-04) DCIT, Central Circle-7(1), vs TRIUMPH SECURITIES LTD, Mumbai, 121, Radha Bhavan, 1ST Floor, Room No.676B, 6th Floor, Nagindas, Master Road, Fort, Aayakar Bhavan, M.K. Road, Mumbai-400 023 Mumbai-400 020 PAN: AABCT1510A APPELLANT RESPONDENT Assessee by : Shri Rajiv Khandelwal (Virtually appeared) Respondent by : Dr. P. Daniel – Spl. Counsel Date of hearing : 16/01/2025 Date of pronouncement : 22/01/2025 ORDER PER ANIKESH…

Deputy Commissioner of Income Tax, Chennai vs. S. Deepalakshmi, Panruti

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

ITA 991/CHNY/2024[2016-17]Status: DisposedITAT Chennai23 Aug 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:991/Chny/2024 "नधा"रण वष"/Assessment Year:2016-17 The Deputy Commissioner Of Ms. S. Deepalakshmi, Income Tax, Vs. No.190, Annai Indira Gandhi Central Circle -2(2), Salai, Chennai. Panruti – 607 108. Pan: Awtpd 8317Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Smt. R. Anita, Addl. Cit ""यथ"क" ओर से/Respondent By : None सुनवाई क" तार"ख/Date Of Hearing : 20.08.2024 घोषणा क" तार"ख/Date Of Pronouncement : 23.08.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeal), Chennai - 19 Dated 13.02.2024. The Assessment Was Framed By The Deputy Commissioner Of Income Tax, Cuddalore Circle, Cuddalore For The Assessment Year 2016-17 U/S.143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 31.12.2018. 2. The Sole Issue In This Appeal Of Revenue Is As Regards To The Order Of Cit(A) Deleting The Penalty Levied By Ao U/S.271(1)(C) Of The Act Amounting To Rs.51,18,200/- For The Reason That There Is No Specific Charge Framed While Initiating Penalty U/S.271(1)(C) Of The Act I.E., Whether Assessee Has Concealed The Particulars Of Income Or Furnishing Inaccurate Particulars Of Income.

For Appellant: Smt. R. Anita, Addl. CITFor Respondent: None

Section 143(3)Section 148Section 271(1)Section 271(1)(c)Section 274Section 40

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:991/CHNY/2024 "नधा"रण वष"/Assessment Year:2016-17 The Deputy Commissioner of Ms. S. Deepalakshmi, Income Tax, Vs. No.190, Annai Indira Gandhi Central Circle -2(2), Salai, Chennai. Panruti – 607 108. PAN: AWTPD 8317Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Smt. R. Anita, Addl. CIT ""यथ"क" ओर से/Respondent by : None सुनवाई क…

Yash Bhupeshbhai Tamakuwala, Surat vs. Income Tax Officer, Ward - 2(2)(5), Now Income Tax Officer - 1(2)(6), Surat

In the result, grounds of appeal raised by the assessee are allowed

ITA 580/SRT/2023[2013-14]Status: DisposedITAT Surat29 Dec 2023AY 2013-14

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.580/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) Yash Bhupeshbhai Tamakuwala, Vs. The Ito, 1/208, Kharadi Sheri, Nanpura, Ward- 1(2)(6), Surat – 395001. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajypt3602P (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.580/SRT/2023 Assessment Year: (2013-14) (Physical Hearing) Yash Bhupeshbhai Tamakuwala, Vs. The ITO, 1/208, Kharadi Sheri, Nanpura, Ward- 1(2)(6), Surat – 395001. Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AJYPT3602P (Appellant) (Respondent) Appellant by Shri Dhruvang Diwan, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 22/11/2023 29/12/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY)…

S.Amit & Co., Mumbai vs. Assistant Commissioner of Income Tax, Circle-19(3), Mumbai

In the result, appeal filed by the Assessee is allowed

ITA 3015/MUM/2023[2009-10]Status: DisposedITAT Mumbai20 Dec 2023AY 2009-10

Bench: Shri.Narender Kumar Choudhry () & Shri Gagan Goyal()

Section 143(1)Section 148Section 250Section 271(1)(c)Section 274

…1 ITA 3015/Mum/2023 S. Amit & Co. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL(ACCOUNTANT MEMBER) I.T.A. No.3015/Mum/2023 (Assessment year : 2009-10) S.Amit & Co. vs Asst. Commissioner of Income- 42, 4th Floor, Garden View tax, Circle-19(3), Mumbai 45, August Kranti Marg Near Gowalia Tank Mumbai-400 036 PAN: AAGFS8553A APPLICANT RESPONDENT Present for the Assessee Shri Ketan L Vajani – Ld. CA Present for the Department ShriMahesh Parwani - Ld. SR DR Date of hearing 12/12/2023 Date of pronouncement 20/12/2023 O R D E…

Torane Ispat Udyog Pvt. Ltd., Palghar vs. ITO, Ward 15(3)(1), Mumbai

In the result, ground No.1 of the appeal is allowed

ITA 2385/MUM/2023[2010-11]Status: DisposedITAT Mumbai03 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2010-11 Torane Ispat Udyog Pvt. Ltd. V. Ito, Ward 15(3)(1), Survey No.5/2,5/3, 6 & 7, Mumbai Village Torane Taluka Wada, Palghar (Appellant) (Respondent) Pan No.Aacct9196K Assessee By: Shri Kumar Kale Revenue By: Shri P.D. Chougule, D.R. Date Of Hearing : 2.11.2023 Date Of : 3.11.2023 Pronouncement O R D E R

For Appellant: Shri Kumar KaleFor Respondent: Shri P.D. Chougule, D.R

Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment Year: 2010-11 Torane Ispat Udyog Pvt. Ltd. v. ITO, Ward 15(3)(1), Survey No.5/2,5/3, 6 & 7, Mumbai Village Torane Taluka Wada, Palghar (Appellant) (Respondent) PAN No.AACCT9196K Assessee by: Shri Kumar Kale Revenue by: Shri P.D. Chougule, D.R. Date of hearing : 2.11.2023 Date of : 3.11.2023 pronouncement O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee against the appellate order passed by the National Faceless Appeal Centre, Delhi (Learned CIT-A)…

Janakkumar Mukundprasad Patel, Surat vs. Income Tax Officer Ward 1 Bardoli, Surat

In the result, the appeal of the assessee is allowed

ITA 418/SRT/2023[2014-15]Status: DisposedITAT Surat30 Oct 2023AY 2014-15

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.418/Srt/2023 ("नधा"रण वष" / Assessment Year: (2014-15) (Physical Court Hearing) Janakkumar Mukundprasad Income Tax Officer, Ward 1, Patel Bardoli Vs. 57 Omnagar, Tarsadi Kosamba (R.S) Surat-394120 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Auzpp 2106 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Ms. Chaitali Shah, Ca िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 05/10/2023 सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement 30/10/2023 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2014-15, Is Directed Against The Order Passed By The National Faceless Appeal Centre, Delhi [In Short, “Nfac/Ld. Cit(A)”] Dated 18.04.2023, Which In Turn Arises Out Of A Penalty Order Passed By The Income Tax Officer Ward-1 Bardoli, Under Section 271(1)(C) Of The Income Tax Act, 1961 (In Short ‘The Act’), Dated 02.06.2017. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Assessing Officer Has Erred In Levying Penalty U/S 271(1)(C) When Assessing Office Had Not Specified In The Notice U/S 274 R.W.S. 271(1)(C) Whether The Penalty Was Leviable For Concealment Of Particulars Income Or For Furnishing Inaccurate Particulars Thereof. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Of Assessing Office In Levying Penalty Of Rs.3,09,062/- U/S 271(1)(C) Of The I.T. Act, 1961. 3. It Is Therefore Prayed That Penalty Levied By The Assessing Office & Confirmed By Cit(A) May Please Be Deleted.

Section 142(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, "SMC” BENCH, SURAT BEFORE DR. A. L. SAINI, AM आयकर अपील सं./ITA No.418/SRT/2023 ("नधा"रण वष" / Assessment Year: (2014-15) (Physical Court Hearing) Janakkumar Mukundprasad Income Tax Officer, Ward 1, Patel Bardoli Vs. 57 Omnagar, Tarsadi Kosamba (R.S) Surat-394120 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AUZPP 2106 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by Ms. Chaitali Shah, CA िनधा"रती की ओर से /Respondent by Shri Vinod Kumar, Sr. DR 05/10/2023 सुनवाई की तारीख/Date of Hearing घोषणा की तारीख/Date of Pronouncement 30/10/2023 आदेश / ORDER PER DR. A. L.…

Ruchit Dineshbhai Doshi, Surat vs. Income Tax Officer Ward - 2(2)(1), Surat

In the result, grounds of appeal raised by the assessee are allowed

ITA 216/SRT/2023[2013-14]Status: DisposedITAT Surat25 Jul 2023AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla Bo, Surat. Surat-395007 (Gujarat) Pan No. Afxpd 4008 F Appellant/ Assessee Respondent/ Revenue

Section 148Section 254(1)Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla BO, Surat. Surat-395007 (Gujarat) PAN No. AFXPD 4008 F Appellant/ assessee Respondent/ revenue Assessee represented by Shri Mehul Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 28/03/2023 Date of hearing 31/05/2023 Date of pronouncement 25/07/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appe…

Gautam Puranmal Poddar, Kalyan vs. ACIT, Circle 3(2), Kalyan

In the result, the appeals of the assessee are allowed

ITA 584/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR

Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 583 & 584/MUM/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar ACIT, Circle-3(2), (HUF), 2nd floor, Rani Mansion, Plot No. RL 1 Milap Nagar MIDC Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. PAN No. AAEHG 6868 A Appellant Respondent Assessee by : Mr. Jayant Bhatt, CA Revenue by : Mr. Paresh Deshpande, DR : Date of Hearing 27/04/2023 Date of pronouncement : 28/04/2023 ORDER PER OM…

Gautam Puranmal Poddar, Kalyan vs. ACIT, Circle 3(2), Kalyan

In the result, the appeals of the assessee are allowed

ITA 583/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Apr 2023AY 2014-15

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR

Section 10(38)Section 143(3)Section 271Section 271(1)(c)