Jitu Builders (P) Ltd. v. Addl. CIT 27

124 ITD 134Income Tax Appellate Tribunal2010#3641 most cited

What is Jitu Builders (P) Ltd. v. Addl. CIT 27 authority for?

The Assessing Officer cannot levy penalties when the assessee has explained the reasonable cause for each entry in the assessment, as per the provisions of the Act. Identical arguments regarding the High Court declaring the law have been raised.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Also referred to as

Jitu Builders (P) Ltd. v. Addl. CIT · 124 ITD 134 · penalty · reasonable cause · assessee's explanation · violation of Act · assessment order

Judgments citing Jitu Builders (P) Ltd. v. Addl. CIT 27

DCIT Cen Cir 7(3), Mumbai vs. Macrotech Construction P.Ltd, Mumbai

In the result , both the appeals of the revenue are dismissed

ITA 1415/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Apr 2021AY 2013-14

Section 132Section 143(3)Section 269SSection 271D

…otech Construction P. Ltd., ) 29.01.2008; ix) Judgment of Hon'ble Gujarat High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

Income Tax Officer- 2(1), Ujjain vs. Smt. Saroj Thakur, Ujjain

In the result appeal of the revenue is allowed

ITA 539/IND/2018[2013-14]Status: DisposedITAT Indore16 Feb 2021AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2013-14

Section 142(1)Section 143(3)Section 269SSection 271DSection 273B

…ITR 258 - order pronounced on 03.02.2002 Hon’ble Rajasthan High Court in the case of Maheshwari Nirman Udyog – (2008) 170 taxman 502 – order pronounced on 26.07.2007 Hon'ble Ahmedabad Bench of ITAT (TM) in the case of Jitu Builders Private Limited - [2010] 124 ITD 134 - order pronounced on 16.07.2009 Hon'ble Ahmedabad Bench of ITAT in the case of Kamen Jaswantlal Shah - [2012] 19 taxmann.com 99 - order pronounced on 10.02.2012 C. No finding/doubt on the genuineness of the transaction As mentioned at Para B above, assessee explained the commercial expediency for acceptance of cash. Not even an iota of doubt…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Home Developers P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 617/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Builders P. Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 614/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Designer Construction P. Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 613/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Designer Construction P. Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 612/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Designer Construction P. Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 611/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Estate P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 610/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Estate P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 609/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Estate P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 608/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Home Developers P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 607/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Palazzo, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 605/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Home Developers P. Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 604/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Estates P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 601/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Builders P. Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 597/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Hi Rise Builders P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3151/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Land Developers P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3146/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Land Developers P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3142/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Jan 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Land Developers P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3141/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…

DCIT Cen Cir 7(3), Mumbai vs. Lodha Land Developers P.Ltd, Mumbai

In the result, all the appeals filed by the Revenue are dismissed and cross objections filed by the assessee are allowed

ITA 3140/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jan 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…High Court in CIT v. Bombay Conductors & Electricals Ltd (301 ITR 328), rendered on 11.02.2008; (x) Order of Ahmedabad Bench of Hon'ble Tribunal in Jitu Builders (P) Ltd. v. Addl. CIT 27 & other 39 files M/s. Lodha Builders (P.) Ltd & other group companies [124 ITD 134 (Ahd) (TM)], dated 16.07.2009; and (xi) Order of Ahmedabad Bench of Hon'ble Tribunal in ACIT v. Western India Ceramics (P.) Ltd (20 taxmann. Com 317), dated 12.10.2010. 10. It was argued by learned DR that the Hon'ble High Court declares the law as it was always and, hence, there was clearly violation of the provisions of the Act. He further argu…