Lachman Chaturbhuj Java v. RG Nitsure and Ors.

132 ITR 631High Court1981#12152 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing Lachman Chaturbhuj Java v. RG Nitsure and Ors.

ANUJA ANIL JOGLKEAR,MUMBAI vs. ITO 5(1)(3), MUMBAI

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

ITA 6314/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6314/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Anuja Anil Joglekar Ito 5(1)(3) R.No. 146B, Aayakar Aayakar Bhavan, Mumbai Vs. Bhavan, M.K. Rd. Mumbai Pin:400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aeipj7731H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Kalpesh Turalkar Revenue By: Shri Saurabh Deshpande (Dr) सुनवाई की तारीख / Date Of Hearing: 17.08.2017 घोषणा की तारीख /Date Of Pronouncement: 08 .11.2017 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 02.06.2016 Passed By The Commissioner Of Income Tax (Appeals)-10, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11 Wherein The Penalty Levied By The Ao Has Been Confirmed.

For Appellant: Shri Kalpesh TuralkarFor Respondent: Shri Saurabh Deshpande (DR)
Section 143(3)Section 271(1)(c)Section 274

…No.6314/M/2016 A.Y. 2010-11 Representative of the assessee has argued that the assessee filed the return of income on account of bonafide advise of CA therefore no penalty is leviable in view of law settled in Lachman Chaturbhuj Java Vs. RG Nitsure and Ors. 132 ITR 631 and Price Water House Cooper 248 ITR 306. It is also argued that there was no concealment of income and furnishing of inaccurate particulars of income ,therefore, no penalty is leviable in view of the law settled in Reliance Petro Product Ltd. 322 ITR 158. On the other hand Ld Representative of the department has placed reliance upon the order pa…

COMMISSIONER OF INCOME TAX DEL vs. M/S ARYA EXPORTS & INDUSTRIES

ITA/206/2005HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260ASection 80Section 80H

…is received to an application seeking renewal within a reasonable time, after the filing of such application it should be deemed to have been allowed. Illustratively reference may be made to the decisions in Lachman Chaturbhuj Java v. R.G. Nitsure (1981) 132 ITR 631 (Bom.); Harmanjit Trust v. Commissioner of Income Tax, Patiala-I (1984) 148 ITR 214; Commissioner of Income Tax v. Bishwanath Khirwal (1986) 161 ITR 382 and Commissioner of Income Tax v. Surinder Kumar Parmod Kumar (1992) 193 ITR 71. The decision in Shrikar Hotels Pvt. Ltd. v. Commissioner of Income Tax (2017) 394 ITR 657 (All.) also support…

ITO 14(1)3, MUMBAI vs. ASHOKKUMAR M PARIKH, MUMBAI

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 4986/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ratkumar Maneklal Parikh & 19 Sh.Ashokkumar Maneklal Parikh penalty levied on the assessee was deleted on the fact that he followed the advice of a professional tax expert:- T. Ashok Pai 292 ITR 11(SC) Dilip N. Shroff 291 ITR 519 (SC) Lachman Chaturbhuj Java 132 ITR 631 (Bom) Shyam Gopal Charitable Trust 290 ITR 99 (Del) Deepak Kumar 232 CTR (P&H) 78 Sania Mirza 259 CTR (AP) 386 State of Kerala v. Krishna Kurup Madhava Kurup air 1971 Ker. 211 The Supreme Court in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507, has held that legal advice given by the members of the legal profession m…

ITO 14(1)3, MUMBAI vs. BHARATKUMAR M PARIKH, MUMBAI

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 4985/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ratkumar Maneklal Parikh & 19 Sh.Ashokkumar Maneklal Parikh penalty levied on the assessee was deleted on the fact that he followed the advice of a professional tax expert:- T. Ashok Pai 292 ITR 11(SC) Dilip N. Shroff 291 ITR 519 (SC) Lachman Chaturbhuj Java 132 ITR 631 (Bom) Shyam Gopal Charitable Trust 290 ITR 99 (Del) Deepak Kumar 232 CTR (P&H) 78 Sania Mirza 259 CTR (AP) 386 State of Kerala v. Krishna Kurup Madhava Kurup air 1971 Ker. 211 The Supreme Court in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507, has held that legal advice given by the members of the legal profession m…

ASHOKKUMAR MANEKLAL PARIKH,MUMBAI vs. ITO 14(1)(3),

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 3709/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ratkumar Maneklal Parikh & 19 Sh.Ashokkumar Maneklal Parikh penalty levied on the assessee was deleted on the fact that he followed the advice of a professional tax expert:- T. Ashok Pai 292 ITR 11(SC) Dilip N. Shroff 291 ITR 519 (SC) Lachman Chaturbhuj Java 132 ITR 631 (Bom) Shyam Gopal Charitable Trust 290 ITR 99 (Del) Deepak Kumar 232 CTR (P&H) 78 Sania Mirza 259 CTR (AP) 386 State of Kerala v. Krishna Kurup Madhava Kurup air 1971 Ker. 211 The Supreme Court in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507, has held that legal advice given by the members of the legal profession m…

BHARTKUMAR MANEKLAL PARIKH,MUMBAI vs. ITO 14(1)(3),

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 3708/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ratkumar Maneklal Parikh & 19 Sh.Ashokkumar Maneklal Parikh penalty levied on the assessee was deleted on the fact that he followed the advice of a professional tax expert:- T. Ashok Pai 292 ITR 11(SC) Dilip N. Shroff 291 ITR 519 (SC) Lachman Chaturbhuj Java 132 ITR 631 (Bom) Shyam Gopal Charitable Trust 290 ITR 99 (Del) Deepak Kumar 232 CTR (P&H) 78 Sania Mirza 259 CTR (AP) 386 State of Kerala v. Krishna Kurup Madhava Kurup air 1971 Ker. 211 The Supreme Court in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507, has held that legal advice given by the members of the legal profession m…

ASHOKKUMAR MANEKLAL PARIKH,MUMBAI vs. ITO 14(1)(3), MUMBAI

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 179/MUM/2013[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ratkumar Maneklal Parikh & 19 Sh.Ashokkumar Maneklal Parikh penalty levied on the assessee was deleted on the fact that he followed the advice of a professional tax expert:- T. Ashok Pai 292 ITR 11(SC) Dilip N. Shroff 291 ITR 519 (SC) Lachman Chaturbhuj Java 132 ITR 631 (Bom) Shyam Gopal Charitable Trust 290 ITR 99 (Del) Deepak Kumar 232 CTR (P&H) 78 Sania Mirza 259 CTR (AP) 386 State of Kerala v. Krishna Kurup Madhava Kurup air 1971 Ker. 211 The Supreme Court in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507, has held that legal advice given by the members of the legal profession m…

BHARATKUMAR MANEKLAL PARIKH,MUMBAI vs. ITO 14(1)(3), MUMBAI

In the result, appeals of the assessee are allowed, whereas appeals of the Revenue are dismissed

ITA 1250/MUM/2013[2010-11]Status: DisposedITAT Mumbai21 Oct 2015AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./I.T.A. No.3708/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.1250/Mum/2013 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ Shri Bharatkumar Maneklal The Ito 14(1)(3), Parikh, Mumbai. Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4985/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 आमकय अऩीर सं./I.T.A. No.4986/Mum/2014 (नििाारण वषा / Assessment Year : 2010-2011 बिाम/ The Ito 14(1)(3), Shri Bharatkumar Mumbai. Maneklal Parikh, Vs. Arunodaya, 10 Th Floor, Flat No. 1002 & 1003, Opp. New India Colony, C.D. Bariwala Marg, Andheri (W), Mumbai – 400 058. स्थामी रेखा सं./ Pan : Aacpp7754L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Respondent: Shri Aarsi Prasad (D.R)
Section 143(1)Section 143(3)Section 45Section 55(2)(a)

…ratkumar Maneklal Parikh & 19 Sh.Ashokkumar Maneklal Parikh penalty levied on the assessee was deleted on the fact that he followed the advice of a professional tax expert:- T. Ashok Pai 292 ITR 11(SC) Dilip N. Shroff 291 ITR 519 (SC) Lachman Chaturbhuj Java 132 ITR 631 (Bom) Shyam Gopal Charitable Trust 290 ITR 99 (Del) Deepak Kumar 232 CTR (P&H) 78 Sania Mirza 259 CTR (AP) 386 State of Kerala v. Krishna Kurup Madhava Kurup air 1971 Ker. 211 The Supreme Court in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 118 ITR 507, has held that legal advice given by the members of the legal profession m…

Lachman Chaturbhuj Java v. RG Nitsure and Ors. (132 ITR 631) — Cited in 8 Judgments | BharatTax