(i) Swati Pearls and Jewellers Vs. DCIT (Trib) Ashok Raj Nath v. ACIT

119 Taxmann 433Supreme Court of India2001#4513 most cited

What is (i) Swati Pearls and Jewellers Vs. DCIT (Trib) Ashok Raj Nath v. ACIT authority for?

Penalty cannot be levied solely on the basis of voluntary surrender of income, especially when the department has not discharged its burden of proving concealment. If additions are made only on the basis of estimated income applying the assessee's own declared GP rate, penalty on such additional income is not leviable.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Swati Pearls and Jewellers · Suresh Chand Mittal · 119 Taxmann 433 · penalty proceedings · concealment of income · voluntary surrender · estimated income · GP rate · burden of proof · section 271(1)(c)

Sections most often in play

Section 139(1)Section 143(3)Section 271(1)(c)Section 133ASection 147Section 148Section 153ASection 274

Issues it is cited on

section 275(1)(a)section 275(1)section 275protective assessmentpenalty proceedings initiatedrevision under section 263section 271aaasection 153(a)section 264survey under section 133afurnishing inaccurate particulars of incomepenalty under section 271(1)(c)

Judgments citing (i) Swati Pearls and Jewellers Vs. DCIT (Trib) Ashok Raj Nath v. ACIT

DWARKA CEMENT WORKS LIMITED(CONVERTED INTO DWARKA CEMENT WORKS LLP W.E.F 15-09-2022),MUMBAI vs. THE INCOME TAX OFFICER,WARD-6(2)(1),MUMBAI, MUMBAI

ITA 6706/MUM/2025[2015-2016]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 139(1)Section 143(3)Section 148Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 6706/Mum/2025 (Assessment Year: 2015-16) Dwarka Cement Works Limited (converted into Dwarka Cement Works LLP w.e.f. 15.09.2022) 304, Arun Chambers, Tardeo, Mumbai Central, Mumbai-400 034 ITO Ward-6(2)(1), Room No. 510, Vs. Aayakar Bhavan, Maharshi Karve Road, Mumbai 400 020 PAN/GIR No. AAACD2955L (Applicant) (Respondent) Assessee by Shri Satish Mody, Ld. AR Revenue by Shri Annavaram Kosuri, Ld. DR Date of Hearing 19.02.2026 Date of Pronouncement 23.02.2026 आदे…

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)

…e\nmade only on basis of estimated income by applying GP rate declared by\nassessee itself, penalty on said additional income was not leviable - Held, yes\n[Para 9] [In favour of assessee]\nThe Hon'ble Supreme Court in the case of CIT Vs Suresh Chand Mittal,\n119 Taxmann 433 dated 26-07-2001 held that \"The Tribunal held that the\ndepartment had not discharged its burden of proving concealment and had\nsimply rested its conclusion on the act of voluntary surrender done by the\nassessee in good faith and that penalty could not be levied. On reference, the\nHigh Court upheld the Tribunal's findings.\nThe facts of t…

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

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

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 267/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16\nThe ACIT,\nCircle-1,\nJaipur.\nबनाम\nShri Nath Corporation\nVs.1756, Telepara, Johari Bazar,\nJaipur.\nस्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकरअपील सं. / ITA. No. 196/JPR/2024\nनिर्धारणवर्…

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

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

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 267/JPR/2024 fu/kZkj.k o"kZ@AssessmentYears : 2015-16 The ACIT, cuke Shri Nath Corporation Circle-1, Vs. 1756, Telepara, Johari Bazar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS3626B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA. No. 196/JPR/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 The ACIT, cuke…

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…

PRATEEK GUPTA,GHAZIABAD vs. PR, CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 785/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Dec 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16 Prateek Gupta, Vs. Pr. Cit 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201001 Pan Atbpg8602J (Appellant) (Respondent)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 263Section 271Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 Prateek Gupta, Vs. Pr. CIT 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201001 PAN ATBPG8602J (Appellant) (Respondent) Assessee by: Shri Satyajeet Goel, CA Shri Prateek Gupta, CA Department by : Shri Rajesh Kumar, CIT(DR) Shri M. Baranwal, CIT(DR) Date of Hearing 02.12.2022 Date of pronouncement 06.12.2022 O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 05.03.2021 of the Ld. Principal Commis…

SANDEEP GUPTA,GHAZIABAD vs. PR, CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 784/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Dec 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16 Sandeep Gupta, Vs. Pr. Cit 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201009 (Appellant) (Respondent)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 10(38)Section 143(2)Section 143(3)Section 263Section 271Section 271(1)(c)Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 Sandeep Gupta, Vs. Pr. CIT 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201009 (Appellant) (Respondent) Assessee by: Shri Satyajeet Goel, CA Shri Prateek Gupta, CA Department by : Shri Rajesh Kumar, CIT(DR) Shri M. Baranwal, CIT(DR) Date of Hearing 02.12.2022 Date of pronouncement 06.12.2022 O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 05.03.2021 of the Ld. Principal Commissioner of Inco…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2698/CHNY/2018[2003-04]Status: DisposedITAT Chennai30 Nov 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2697/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2696/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2695/CHNY/2018[2000-01]Status: DisposedITAT Chennai30 Nov 2022AY 2000-01

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2694/CHNY/2018[1999-00]Status: DisposedITAT Chennai30 Nov 2022AY 1999-00

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2693/CHNY/2018[1998-99]Status: DisposedITAT Chennai30 Nov 2022AY 1998-99

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

D.SRINIVAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2692/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

D.SRINIVAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2691/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [PAN:ABVPV4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 ि…

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…

NSE IT LTD,MUMBAI vs. DCIT 8(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5935/MUM/2014[2005-06]Status: DisposedITAT Mumbai28 Mar 2018AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5935/Mum/2014 (नििाारण वर्ा / Assessment Year: 2005-06) बिाम/ M/S. Nse. It Ltd, Dcit 8(2), Mumbai Trade Globe, Ground Floor, Andheri Kurla Road, V. Andheri (E), Mumbai 400059 स्थायी ऱेखा सं./ Pan : Aabcn0159P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Sunil NahtaFor Respondent: Shri. T.A Khan(DR)
Section 143(3)Section 148Section 271(1)Section 271(1)(c)

…आयकर अपीऱीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.5935/Mum/2014 (नििाारण वर्ा / Assessment Year: 2005-06) बिाम/ M/s. NSE. IT Ltd, DCIT 8(2), Mumbai Trade Globe, Ground Floor, Andheri Kurla Road, v. Andheri (E), Mumbai 400059 स्थायी ऱेखा सं./ PAN : AABCN0159P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Sunil Nahta Revenue by : Shri. T.A Khan(DR) सुनवाई की तारीख /Date of Hearing : 14-02-2018 घोषणा की तारीख /Date of Pronouncement : 28…

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7249/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 Mar 2018AY 2007-08

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA Nos. 7245 to 7249/Mum/2016- A.Y. 2007-08 to 2011-12 DCIT Vs. M/s Reliance General Insurance Company Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI RAVISH SOOD, JM ITA Nos. 7245 to 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 to 2011-12) DCIT-3(3)(1), M/s Reliance General Room No.609, 6th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next to Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCR6747B (अऩीराथी /Revenue) (प्रत्मथी / Assesse…

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