Madhushree Gupta v. Union of India

317 ITR 143High Court#17632 most cited
5

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

Judgments citing Madhushree Gupta v. Union of India

M/S. Singh Consultancy Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 3061/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Apr 2021AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2009-10

For Appellant: Sh. S.K. Gupta, CAFor Respondent: Sh. H.K. Choudhary, CIT-DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…tion of recording nature of default by the AO in the assessment order qua this addition, the penalty cannot be imposed on such addition. Referring to the 6 decision of the Hon’ble Delhi High Court in the case of Madhushree Gupta vs Union of India reported in 317 ITR 143(Del), he submitted that Hon’ble High Court in the said decision has held that the presence of prima facie satisfaction for initiation of penalty proceedings was and remains a jurisdictional fact which cannot be wished away as the provision stands even today, i.e post amendment. Relying on various other decisions, he submitted that where it is…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2204/DEL/2016[2004-05]Status: DisposedITAT Delhi26 Feb 2018AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…penalty under section 271(1)(c). The AO has merely initiated the penalty proceedings by mentioning as such without even pointing out against which addition/disallowance, penalty is being initiated. The Hon'ble Delhi High Court in the case of Madhu Shree Gupta 317 ITR 143 (Del), the Hon'ble Court held that the presence of prima facie satisfaction for initiation of penalty proceedings was and remains a jurisdiction fact which cannot be washed away as the provisions stands even today i.e. post amendment. The Hon'ble ITAT, Delhi Bench in the case of Global Green Co. Ltd. Vs. DCIT (ITA No. 1390/Del/2011) vide its orde…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2203/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi26 Feb 2018

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…penalty under section 271(1)(c). The AO has merely initiated the penalty proceedings by mentioning as such without even pointing out against which addition/disallowance, penalty is being initiated. The Hon'ble Delhi High Court in the case of Madhu Shree Gupta 317 ITR 143 (Del), the Hon'ble Court held that the presence of prima facie satisfaction for initiation of penalty proceedings was and remains a jurisdiction fact which cannot be washed away as the provisions stands even today i.e. post amendment. The Hon'ble ITAT, Delhi Bench in the case of Global Green Co. Ltd. Vs. DCIT (ITA No. 1390/Del/2011) vide its orde…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2202/DEL/2016[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…penalty under section 271(1)(c). The AO has merely initiated the penalty proceedings by mentioning as such without even pointing out against which addition/disallowance, penalty is being initiated. The Hon'ble Delhi High Court in the case of Madhu Shree Gupta 317 ITR 143 (Del), the Hon'ble Court held that the presence of prima facie satisfaction for initiation of penalty proceedings was and remains a jurisdiction fact which cannot be washed away as the provisions stands even today i.e. post amendment. The Hon'ble ITAT, Delhi Bench in the case of Global Green Co. Ltd. Vs. DCIT (ITA No. 1390/Del/2011) vide its orde…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2201/DEL/2016[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…penalty under section 271(1)(c). The AO has merely initiated the penalty proceedings by mentioning as such without even pointing out against which addition/disallowance, penalty is being initiated. The Hon'ble Delhi High Court in the case of Madhu Shree Gupta 317 ITR 143 (Del), the Hon'ble Court held that the presence of prima facie satisfaction for initiation of penalty proceedings was and remains a jurisdiction fact which cannot be washed away as the provisions stands even today i.e. post amendment. The Hon'ble ITAT, Delhi Bench in the case of Global Green Co. Ltd. Vs. DCIT (ITA No. 1390/Del/2011) vide its orde…

Madhushree Gupta v. Union of India (317 ITR 143) — Cited in 5 Judgments | BharatTax