Gangotri Textiles Ltd. v. DCIT

137 Taxmann.com 198Supreme Court of India2022#12133 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 274Section 271(1)(c)Section 143(3)Section 10ASection 139(1)Section 143(2)Section 153ASection 153C

Issues it is cited on

doctrine of mergernon-speaking ordersection 274section 10apenalty u/s 271(1)(c)concealment of incomefurnishing inaccurate particularsnon-application of mindsection 271(1)levy of penaltysection 271section 271(1)(c)

Judgments citing Gangotri Textiles Ltd. v. DCIT

Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore vs. Sri Maheswary Granites (P) Ltd, Coimbatore

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

ITA 3054/CHNY/2025[2015]Status: DisposedITAT Chennai20 Feb 2026

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3054/Chny/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner Of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore Pan: Aafcs 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. V. Aswathy, Jcit ""यथ" क" ओर से/Respondent By : Shri K.M.C.R. Mohan, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.02.2026

For Appellant: Ms. V. Aswathy, JCITFor Respondent: Shri K.M.C.R. Mohan, Advocate
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3054/CHNY/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore PAN: AAFCS 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. V. Aswathy, JCIT ""यथ" क" ओ…

M/S. R R Industries Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

ITA 2743/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Feb 2026AY 2010-11

Bench: Shri Aby T. Varkey & Ms. Padmavathy. Sआयकर अपील सं./Ita Nos.2741 To 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 To 2010-11 M/S. Rr Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [Pan: Aaacr 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Dcit, Central Circle-1(4), Chennai. (प्रत्यर्थी/Respondent) : Mr.M.K. Rangaswamy, Ca : Ms.R. Anitha, Addl.Cit : 11.02.2026 : 18.02.2026 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), (Hereinafter In Short 'The Ld.Cit(A)'), Chennai-18, Dated 07.08.2025, For The Assessment Year (Hereinafter In Short 'Ay') 2008-09 To 2010-11 Confirming The Penalty- Imposed U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act'). :: 2 ::

Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं सुश्री पद्मावती. एस., लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2741 to 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 to 2010-11 M/s. RR Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [PAN: AAACR 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Date of Pronounce…

M/S. R R Industries Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

ITA 2742/CHNY/2025[2009-10]Status: DisposedITAT Chennai18 Feb 2026AY 2009-10

Bench: Shri Aby T. Varkey & Ms. Padmavathy. Sआयकर अपील सं./Ita Nos.2741 To 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 To 2010-11 M/S. Rr Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [Pan: Aaacr 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Dcit, Central Circle-1(4), Chennai. (प्रत्यर्थी/Respondent) : Mr.M.K. Rangaswamy, Ca : Ms.R. Anitha, Addl.Cit : 11.02.2026 : 18.02.2026 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), (Hereinafter In Short `The Ld.Cit(A)'), Chennai-18, Dated 07.08.2025, For The Assessment Year (Hereinafter In Short `Ay') 2008-09 To 2010-11 Confirming The Penalty- Imposed U/S.271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act'). :: 2 ::

Section 10ASection 143(3)Section 153CSection 2Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं सुश्री पद्मावती. एस., लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2741 to 2743/Chny/2025 निर्धारणवर्ष/Assessment Year: 2008-09 to 2010-11 M/s. RR Industries Ltd., No.94/95, Thiru Vi Ka Industrial Estate, Guindy, Chennai-600 032. [PAN: AAACR 3594 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Date of Pronounce…

M/S. R R Industries Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2741/CHNY/2025[2008-09]Status: DisposedITAT Chennai18 Feb 2026AY 2008-09

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.M.K. Rangaswamy, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2741 to 2743/Chny/2025 िनधा"रणवष"/Assessment Year: 2008-09 to 2010-11 v. M/s. RR Industries Ltd., The DCIT, No.94/95, Central Circle-1(4), Thiru Vi Ka Industrial Estate, Chennai. Guindy, Chennai-600 032. [PAN: AAACR 3594 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.M.K. Rangaswamy, CA ""यथ" क" ओर से /Respondent by :…

Joseph Abraham Peter Joseph, Madurai vs. Income Tax Officer, Central Revenue Building, Madurai

In the result, appeal filed by the assessee is allowed

ITA 2722/CHNY/2025[2014-15]Status: DisposedITAT Chennai05 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.M. Muriga Boopathy, AdvFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2722/Chny/2025 िनधा"रणवष"/Assessment Year: 2014-15 v. Joseph Abraham Peter Joseph, The ITO, 9H Sharon, Pasumpon Street, Non Corporate Circle-2, St. Marutipandi Nagar, Madurai. Narimedu, Madurai-625 002. [PAN: AAYPJ 6586 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.M. Muriga Boopathy, Adv. ""यथ" क" ओर से /Respondent b…

ITO-23(1)(1), Mumbai vs. Chetak Cooperative Housing Society Ltd, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 4098/MUM/2023[2006-07]Status: HeardITAT Mumbai18 Jun 2024AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 250Section 27Section 271Section 271(1)(c)Section 30Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 3776/Mum/2023 (Asst.Year: 2006-07) Chetak Co-operative Housing vs The Income-tax Officer-23(1)(3), Society Ltd, Mumbai 35, Manju Mahal, Pali Hill, Bandra (West), Mumbnai-400 050 PAN :AAAAC0996J APPELLANT RESPONDENT ITA 4098/Mum/2023 (Asst.Year: 2006-07) The Income-tax Officer- vs Chetak Co-operative Housing 23(1)(1), Mumbai Society Ltd, 35, Manju Mahal, Pali Hill, Bandra (West), Mumbnai-400 050 PAN : AAAAC0996J APPELLANT RESPONDENT Assessee by : Shri Anuj Ki…

Chetak Co-Operative Housing Society Ltd., Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 3776/MUM/2023[2006-07]Status: DisposedITAT Mumbai18 Jun 2024AY 2006-07

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri H.M. Bhatt, (SR.DR)
Section 250Section 27Section 271Section 271(1)(c)Section 30Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 3776/Mum/2023 (Asst.Year: 2006-07) Chetak Co-operative Housing vs The Income-tax Officer-23(1)(3), Society Ltd, Mumbai 35, Manju Mahal, Pali Hill, Bandra (West), Mumbnai-400 050 PAN :AAAAC0996J APPELLANT RESPONDENT ITA 4098/Mum/2023 (Asst.Year: 2006-07) The Income-tax Officer- vs Chetak Co-operative Housing 23(1)(1), Mumbai Society Ltd, 35, Manju Mahal, Pali Hill, Bandra (West), Mumbnai-400 050 PAN : AAAAC0996J APPELLANT RESPONDENT Assessee by : Shri Anuj Ki…

Meera Anirudha Mirgunde, Pune vs. The Income Tax Officer, Ward-6(1), Pune

In the result, the appeal of assessee is allowed

ITA 550/PUN/2023[2012-13]Status: DisposedITAT Pune03 Jul 2023AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 148Section 271(1)(c)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.550/PUN/2023 धििाारण वर्ा / Assessment Year : 2012-13 Meera Anirudha Mirgunde, Malhar, S. No. 50/10/9, Plot No. 0389, Narhe Road, Narhe Village, Pune – 411041 PAN : AHMPM3475G ......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 6(1), Pune ……प्रत्यर्थी / Respondent Assessee by : Shri C.H. Naniwadekar & Kiran Sanmane Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearin…

Gangotri Textiles Ltd. v. DCIT (137 Taxmann.com 198) — Cited in 8 Judgments | BharatTax