Industries Co. Limited (2007) 161 Taxman 191(SC) 2. Krish Infrastructure Private Limited v. ACIT

35 Taxmann.com 38Income Tax Appellate Tribunal2013#17718 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing Industries Co. Limited (2007) 161 Taxman 191(SC) 2. Krish Infrastructure Private Limited v. ACIT

Income-Tax Officer, Ward 6(3), Pune vs. M/S Raviraj Ventures, Pune

In the result, Revenue’s appeal is dismissed

ITA 667/PUN/2022[2016-17]Status: DisposedITAT Pune15 May 2023AY 2016-17

Bench: Shri S.S.Viswanethra Ravi & Dr. Dipak P. Ripoteincome Tax Officer, Vs M/S.Raviraj Ventures, Ward-6(3), Pune. 1 To 5, Millenium Star, Dhole Patil Road, Pune – 411001. Pan: Aagfr 3176 G Appellant/Revenue Respondent/Assessee Assessee By : Shri Rajiv Thakkar, Ar Revenue By : Shri M.G.Jasnani, Jt.Cit Date Of Hearing : 16/02/2023 Date Of Pronouncement. : 15/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Pune-11, Dated 30.06.2022 Emanating From The Order Of The Acit, Dated 30.11.2018 Under Section 271(1)(C)Of The Income Tax Act, 1961 For The A.Y.2016-17. The Revenue Has Raised The Following Grounds Of Appeal: “1. The Cit(A) Erred Both On Facts & In Law In Passing The Order. 2. The Cit (A) Erred In Law As Well As On Facts By Deleting The Penalty U/S 271(L)(C) Of The I.T. Act, 1961 Of Rs.1,59,55,025/- Levied By The Ao Towards Furnishing Inaccurate Particulars Of Income For Not Following Recognization Of Revenue As Per As-9, As Raviraj Ventures [R]

For Appellant: Shri Rajiv Thakkar, ARFor Respondent: Shri M.G.Jasnani, Jt.CIT

Section 132Section 132(4)Section 139(1)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCHES :: PUNE BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Income Tax Officer, Vs M/s.Raviraj Ventures, Ward-6(3), Pune. 1 to 5, Millenium Star, Dhole Patil Road, Pune – 411001. PAN: AAGFR 3176 G Appellant/Revenue Respondent/Assessee Assessee by : Shri Rajiv Thakkar, AR Revenue by : Shri M.G.Jasnani, Jt.CIT Date of hearing : 16/02/2023 Date of pronouncement. : 15/05/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Revenue is directed against the order of ld.Commissioner of Income Tax(Appeals), Pun…

M/S.Kathawala Realtors LLP, Mumbai vs. DCIT(A)-6(4), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1633/MUM/2019[2014-15]Status: DisposedITAT Mumbai13 Dec 2019AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Sood

For Appellant: S/shri Naresh Jain, Mahavir Jain A.R‟sFor Respondent: Shri Manoj Kumar Singh, D.R

Section 133ASection 143(1)Section 143(2)Section 143(3)

…P a g e | 1 ITA Nos. 1633 & 1634/Mum/2019 AYs.2014-15 & 2015-16 M/s Kathawala Realtors LLP Vs. DCIT(A)-6(4) IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri G. Manjunatha, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.1633 & 1634/Mum/2019 (Assessment Years: 2014-15 & 2015-16) M/s Kathawala Realtors LLP DCIT -6(4) 42, Cambata Building, Room No. 1925, 19th Floor, 4th Floor, M.K. Road, Air India Building, Vs. Churchgatte, Nariman Point, Mumbai – 20 Mumbai - 400021 PAN – AAKFK5930H (Appellant) (Respondent) Appellant by: S/shri Naresh Jain, Mahavir Jain A.R‟s Respondent by: Shri M…

The ACIT, (OSD)Circle-8, Ahmedabad vs. Satyam Developers Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 2727/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad05 Aug 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

Section 145Section 145(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2727/Ahd/2011 ("नधा"रण वष" / Assessment Year : 2008-09) ACIT (OSD) बनाम/ Satyam Developers Ltd. Circle-8, Ahmedabad Satyam House, B/h. Vs. Rajpath Club, S. G. Highway, Bodakdev, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKCS9247C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri S. K. Dev, Sr.D.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से / Respondent Ms. Nupur Shah, A…

ITO 1(1)(1)(5), Agra vs. Shanti Constructions, Agra

In the result, the appeal filed by revenue is dismissed

ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)

For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR

Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Income Tax Officer, Ward,1(1)(5), Vs.. M/s Shanti Constructions, UG-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (PAN: AAUFS3185N) (Respondent) Revenue by: Shri Sunil Bajpai CIT DR. Assessee by: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.A. Date of Hearing 19.02.2019 Date of Pronouncement 16.05.2019 ORDER Per Dr. M. L. MEENA, AM. This appeal filed by the revenue is directed against the order dated 28.03.2017 passed by the Comm…

ITO 14(2)(2), Mumbai vs. Sea Sagar Construction Co., Mumbai

In the result appeal filed by Revenue in ITA No

ITA 3751/MUM/2014[2000-01]Status: DisposedITAT Mumbai30 Apr 2019AY 2000-01

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3751/Mum/2014 (नििाारण वर्ा / Assessment Year: 2000-01) बिाम/ Ito 14(2)(2) M/S. Sea Sagar R.No. 304, 3 Rd Floor, Construction Company, Earnest House, Abhay House, 1St Floor, V. Nariman Point, 428, Kalbadevi Road, Mumbai- 400021 Mumbai 400002 स्थायी ऱेखा सं./ Pan: Aacfs2838L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. D.G Pansari Assessee By: Shri. Nitesh Joshi सुनवाई की तारीख /Date Of Hearing : 30.01.2019 घोषणा की तारीख /Date Of Pronouncement : 30.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue , Being Ita No. 3751/Mum/2014, Is Directed Against Appellate Order Dated 12.03.2014, Passed By Learned Commissioner Of Income Tax (Appeals)-25, Mumbai (Hereinafter Called “The Cit(A)”) Vide Cit(A)-25/It-204/14(2)(2)/11-12, For Assessment Year 2000-01, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 29.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 254 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2000-01. This Is Second Round Of Litigation Before The Tribunal. 2. The Grounds Of Appeal Raised By Revenue In The Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called “The Tribunal”) Read As Under:-

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari

Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3751/Mum/2014 (नििाारण वर्ा / Assessment Year: 2000-01) बिाम/ ITO 14(2)(2) M/s. Sea Sagar R.No. 304, 3 rd Floor, Construction Company, Earnest House, Abhay House, 1st Floor, v. Nariman Point, 428, Kalbadevi Road, Mumbai- 400021 Mumbai 400002 स्थायी ऱेखा सं./ PAN: AACFS2838L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. D.G Pansari Assessee by: Shri. Nitesh Joshi सुनवाई की तारीख /Date of…