Karnataka Agro Chemicals (2014) 49 Taxmann.com 324 (Kar). (ii) Commissioner of Income Tax v. Dynamic Enterprises

40 Taxmann.com 318High Court2013#20779 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 45(2)Section 45(4)Section 47(2)

Judgments citing Karnataka Agro Chemicals (2014) 49 Taxmann.com 324 (Kar). (ii) Commissioner of Income Tax v. Dynamic Enterprises

M/S. Anand Diagnostic Laboratory, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

In the result, the appeal by the assessee is partly allowed

ITA 969/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Apr 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Arjunraj, AdvocateFor Respondent: Shri Netrapal M S, Addl. CIT(DR)(ITAT)
Section 143Section 143(3)

…ions which were in favour of the appellant and squarely on similar facts and circumstances. (i) Commissioner of Income Tax-IV, Bangalore V. Karnataka Agro Chemicals (2014) 49 Taxmann.com 324 (Kar). (ii) Commissioner of Income Tax V. Dynamic Enterprises (2013) 40 Taxmann.com 318 (Kar) (iii) Commissioner of Income Tax V. P.N.Panjavani (2012) 21 Taxmann.com 458 (Kar) (iv) Girish Textile Industries V. Assistant Commissioner of Income Tax, Circle-23(1) (2006) 10 SOT 474 (Mumbai) 13. The learned Commissioner of Income Tax (Appeals)-15, Bengaluru erred in relying on the ratio laid down by the Hon'ble Supreme Court in th…

M/S. Anand Diagnostic Laboratory, Bengaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

In the result, the appeal by the assessee is partly allowed

ITA 968/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Arjunraj, AdvocateFor Respondent: Shri Netrapal M S, Addl. CIT(DR)(ITAT)
Section 143Section 143(3)

…ions which were in favour of the appellant and squarely on similar facts and circumstances. (i) Commissioner of Income Tax-IV, Bangalore V. Karnataka Agro Chemicals (2014) 49 Taxmann.com 324 (Kar). (ii) Commissioner of Income Tax V. Dynamic Enterprises (2013) 40 Taxmann.com 318 (Kar) (iii) Commissioner of Income Tax V. P.N.Panjavani (2012) 21 Taxmann.com 458 (Kar) (iv) Girish Textile Industries V. Assistant Commissioner of Income Tax, Circle-23(1) (2006) 10 SOT 474 (Mumbai) 13. The learned Commissioner of Income Tax (Appeals)-15, Bengaluru erred in relying on the ratio laid down by the Hon'ble Supreme Court in th…

The ITO, Ward-6(1)(4), Ahmedabad vs. Shri Gondaliya Kamleshbhai Keshavbhai (HUF), Ahmedabad

In the result, the grounds raised are rejected and the appeal of the Revenue is dismissed

ITA 1492/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2009-10

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Ito, Ward-6(1)(4) Shri Gondaliya Kamleshbhai Ahmedabad. Vs Keshavbhai (Huf) 18A, Sardar Patel Co-Op Society Muktajivan Swaminarayan Mandir, Maninagar, Ahmedabad. Pan : Aaahg 9234 N

For Respondent: Shri V.K. Singh, Sr.DR
Section 143(1)Section 147Section 148Section 2(47)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2009-10 ITO, Ward-6(1)(4) Shri Gondaliya Kamleshbhai Ahmedabad. Vs Keshavbhai (HUF) 18A, Sardar Patel Co-op Society Muktajivan Swaminarayan Mandir, Maninagar, Ahmedabad. PAN : AAAHG 9234 N (Applicant) (Responent) : Assessee by None Revenue by : Shri V.K. Singh, S…

B. Alim Builders, Mumbai vs. ITO 12(3)(4), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 1151/MUM/2017[2005-06]Status: DisposedITAT Mumbai29 Aug 2018AY 2005-06

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1151/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) B. Alim Builders बिधम/ Ito-12(3)(4) 501, Tulsiani Chamber, Free Now Assessed With Ito- Vs. Press Journal Marg, Nariman 17(1)(5) Point, Mumbai-400021. Aayakar Bhavan, Mk Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb4534H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri D.G. Pansari (Sr.Ar) Assessee By: Shri Prakash K. Jotwani सुनवाई की तारीख / Date Of Hearing: 21.08.2018 घोषणा की तारीख /Date Of Pronouncement: 29.08.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 09.11.2016 Passed By The Commissioner Of Income Tax (Appeals)-28 Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Ay. 2005- 06 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “L. The Ld. Cit(A) Erred On The Facts & In Law In Accepting Penalty Levied By Ld. Ao U/S 271(1)(C) For Furnishing Inaccurate Particulars Of Income Overlooking The Facts That Quantum Is Pending At Tribunal & Overlooking To Case Law. Commissioner Of Income Tax V Dynamic Enterprises

For Appellant: Shri Prakash K. JotwaniFor Respondent: Shri D.G. Pansari (Sr.AR)
Section 143(2)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1151/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) B. Alim Builders बिधम/ ITO-12(3)(4) 501, Tulsiani Chamber, Free Now Assessed with ITO- Vs. Press Journal Marg, Nariman 17(1)(5) Point, Mumbai-400021. Aayakar Bhavan, MK Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFB4534H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri D.G. Pansari (Sr.AR) Assessee by: Shri Prakash K. Jotwani सुनवाई की तारीख / Date of Hearing: 21.08.2018 घोषणा की तारीख…