Income Tax Officer v. Sunil Bhagwandas Vorani (HUF)

169 Taxmann.com 23Reported decision2024#23043 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 271(1)(c)Section 133(6)Section 143(3)Section 145(3)Section 147 Section 271(1)(c) Explanation 1 Section 40A(3)(a)Section 40A(3)(b)

Issues it is cited on

furnishing inaccurate particulars of income penalty under section 271(1)(c)furnishing inaccurate particulars penalty u/s 271(1)(c)concealment of income levy of penalty section 271(1)section 271 section 271(1)(c)section 27 section 143 section 14

Judgments citing Income Tax Officer v. Sunil Bhagwandas Vorani (HUF)

Income Tax Officer- 23(3)(1), Mumbai vs. Tisya Jewels, Mumbai

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 870/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Jun 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR

Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

Income Tax Officier- 23(3)(1), Mumbai vs. Tisya Jewels, Mumbai

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 869/MUM/2025[2007-08]Status: DisposedITAT Mumbai27 Jun 2025AY 2007-08

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR

Section 271(1)(c)Section 298

Hetal Ramanlal Shah, Surat vs. ITO, Ward-1(2)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 1274/SRT/2024[2008-09]Status: DisposedITAT Surat09 Apr 2025AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Dalzin Madan, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 143(3)Section 271(1)(c)Section 40A(3)(a)Section 40A(3)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1274/SRT/2024 (Assessment Year: 2008-09) Hetal Ramanlal Shah, Vs. Income Tax Officer, 44-A, Suryapur Society, Ward-1(2)(2), Opp. Jain Temple, Rander Road, Surat Surat-395002 Current Jurisdiction Income Tax Officer, Ward-1(2)(1), Surat [PAN No.AFSPS3691C] (Appellant) .. (Respondent) Appellant by : Ms. Dalzin Madan, C.A. Respondent by: Shri Mukesh Jain, Sr. DR 26.03.2025 Date of Hearing Date of Pronouncement 09.04.2025 O R D E R PER SIDDHARTHA NAUTIYAL…