Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. v. JCIT, Range-3, Baroda

123 ITD 293Income Tax Appellate Tribunal#8158 most cited

What is Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. v. JCIT, Range-3, Baroda authority for?

The case supports the principle that to establish an intention to suppress profit for tax evasion, specific facts and evidence, such as names, addresses, and details of services rendered, are required to be presented by the Assessing Officer.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Also referred to as

Hindustan Petroleum Corporation Limited · Indian Petro Chemicals Pvt. Ltd. · ITO v. Hindustan Petroleum Corporation Limited · 16 ITD 574 · 123 ITD 293 · tax evasion · suppression of profit · contractual expenses · payment to transporters · evidence · Assessing Officer · penalty proceedings

Issues it is cited on

section 274(1)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomesection 140full and true disclosuresection 271(l)(c)additional depreciation

Judgments citing Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. v. JCIT, Range-3, Baroda

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…ion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for transportation work got done through them. The AO observed that necessary details such as quantity transported and rates charged by the ESM compa…

Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. v. JCIT, Range-3, Baroda (123 ITD 293) — Cited in 13 Judgments | BharatTax