MAK Data (P.) Ltd. v. CIT

38 Taxmann.com 448Supreme Court of India2013#505 most cited

What is MAK Data (P.) Ltd. v. CIT authority for?

A voluntary disclosure of income does not automatically exempt an assessee from penalty proceedings under Section 271(1)(c). The Assessing Officer must satisfy himself about initiating penalty proceedings during the assessment, but is not required to record this satisfaction in a specific written manner.

186

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

MAK Data (P.) Ltd. v. CIT · Section 271(1)(c) · penalty for concealment · furnishing inaccurate particulars · voluntary disclosure of income · surrender of income · initiation of penalty · Assessing Officer satisfaction for penalty · recording of satisfaction · Section 274 · Section 270A

Also reported as

358 ITR 539

Sections most often in play

Section 271(1)(c)Section 143(3)Section 270ASection 132Section 139(1)Section 153CSection 153ASection 37(1)

Issues it is cited on

section 276csurrender of incomeunder-reporting of incomepenalty u/s 270apenalty under section 271(1)(c)furnishing inaccurate particularsconcealment of incomefurnishing inaccurate particulars of incomepenalty u/s 271(1)(c)section 274section 270levy of penalty

Judgments citing MAK Data (P.) Ltd. v. CIT

SHRI AJAY MAYOR,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1607/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad13 Mar 2026AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S. N. Soparkar, Sr. Adv. &For Respondent: Shri C Dharani Nath, Sr. DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1607/Ahd/2019 (Assessment Year: 2013-14) Ajay Mayor, Vs. Deputy Commissioner of The Retreat, Opp. Under Bridge, Income Tax, Shahibaug, Ahmedabad-380004 Circle-1(2), Ahmedabad [PAN No.AKWPM6450E] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Adv. & Ms. Ukti Shah, ARs Respondent by: Shri C Dharani Nath, Sr. DR Date of Hearing 10.03.2026 13.03.2026 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1840/BANG/2025[2018-19]Status: DisposedITAT Bangalore22 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1839/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1838/BANG/2025[2016-17]Status: DisposedITAT Bangalore22 Jan 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1837/BANG/2025[2015-16]Status: DisposedITAT Bangalore22 Jan 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1836/BANG/2025[2014-15]Status: DisposedITAT Bangalore22 Jan 2026AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1835/BANG/2025[2013-14]Status: DisposedITAT Bangalore22 Jan 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 132Section 139Section 139(1)Section 153CSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 22.01.2026 O R D E R PER BENCH: These 6 appeals, filed by the assessee…

RUPESH TAMBI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, the appeal of the assessee is Partly allowed

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16
For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 1Section 132Section 133ASection 271Section 271A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA No. 1470/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nRupesh Tambi\nH-157, Tambi Bhawan,\nBani Park, Jaipur\nJhakereshwar Mahadev Marg\nबनाम\nACIT,\nVs.\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABBPT2319M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Asses…

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

ITA 1055/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jul 2025AY 2020-21
Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “C” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1049, 1050, 1051, 1052, 1053, 1054 &\n1055/MUM/2025\n Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018-\n19, 2019-2020 & 2020-21\nSwaran Nadhan Salaria,\nMahek, Salaria Bunglow, A B Nair\nRoad, Juhu,\nMumbai-400049.\nPAN NO. AMOPS 4918 D\nAppellant\nVs.\nDCIT-Central Circle1 (2),\n906, 9th floor, Pratishtha Bhavan,\nOld CGO Annexe, M.K. Road,\nMumbai-400020.\nRespondent\nAssessee by\n: Mr. Rakesh Joshi\nRevenue by\n: Mr.…

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

ITA 1050/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16
Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “C” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1049, 1050, 1051, 1052, 1053, 1054 &\n1055/MUM/2025\n Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018-\n19, 2019-2020 & 2020-21\nSwaran Nadhan Salaria,\nMahek, Salaria Bunglow, A B Nair\nRoad, Juhu,\nMumbai-400049.\nPAN NO. AMOPS 4918 D\nAppellant\nVs.\nDCIT-Central Circle1 (2),\n906, 9th floor, Pratishtha Bhavan,\nOld CGO Annexe, M.K. Road,\nMumbai-400020.\nRespondent\nAssessee by\nMr. Rakesh Joshi\nRevenue by\nMr. Vira…

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

ITA 1049/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15
Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “C” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1049, 1050, 1051, 1052, 1053, 1054 &\n1055/MUM/2025\n Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018-\n19, 2019-2020 & 2020-21\nSwaran Nadhan Salaria,\nMahek, Salaria Bunglow, A B Nair\nRoad, Juhu,\nMumbai-400049.\nPAN NO. AMOPS 4918 D\nAppellant\nVs.\nDCIT-Central Circle1 (2),\n906, 9th floor, Pratishtha Bhavan,\nOld CGO Annexe, M.K. Road,\nMumbai-400020.\nRespondent\nAssessee by\n: Mr. Rakesh Joshi\nRevenue by\n: Mr.…

KAYCEE FINSTOCK PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE

In the result, appeal of the assessee bearing ITA No

ITA 6688/MUM/2024[2014-15]Status: DisposedITAT Mumbai18 Jun 2025AY 2014-15

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjeekaycee Finstock Pvt Ltd. Vs Deputy Commissioner Of Income 7Th 705, Floor, Maker Tax -2(1)(1), Mumbai Chamber V, Nariman Point, Aayakar Bhavan, Mumbai-400020 Mumbai Pan : Aacck6191P Applicant Respondent

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Hemanshu Joshi– Sr. DR
Section 115JSection 143(3)Section 250Section 271Section 271(1)(c)Section 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Kaycee Finstock Pvt Ltd. vs Deputy Commissioner of Income 7th 705, Floor, Maker Tax -2(1)(1), Mumbai Chamber V, Nariman Point, Aayakar Bhavan, Mumbai-400020 Mumbai PAN : AACCK6191P APPLICANT RESPONDENT Assessee by : Shri Rakesh Joshi Respondent by : Shri Hemanshu Joshi– Sr. DR. Date of hearing : 16/06/2025 Date of pronouncement : 18/06/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee was filed against the order of the National…

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2018-19 DC/ACIT(CNTRL) Rajesh Kumar Jaiswal 186/167, Old Katra vs. Income Tax Department, Allahabad-211002 3rd Floor, 38 MG Marg, Allahabad-211001. PAN: ACUPJ7251L (Appellant) (Respondent) Assesseeby: Sh. Nikhil Agarwal & Ms. Vidisha Srivastava, Advocates Sh. R.C. Agarwal & Sh. Atul Kesarwani, CAs Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 11.02.2025 Date of pronouncement: 02.05.2025 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an…

ANATEK SERVICES PVT LTD,MUMBAI vs. ITO WARD 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 368/MUM/2025[2002-03]Status: DisposedITAT Mumbai30 Apr 2025AY 2002-03
Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI\nBEFORE SHRI. OM PRAKASH KANT, AM\nAND\nMS. KAVITHA RAJAGOPAL, JM\nITA No. 366 to 368/Mum/2025\n(Assessment Year: 1999-2000, 2001-02 & 2002-03)\nAnatek Services Pvt. Ltd.\n8, Valmiki Apartments, CST Road,\nSantacruz, Mumbai – 400098.\nVs.\nIncome Tax Officer – 14(1)(1)\nIncome Tax Officer, Ayakar Bhavan,\nMumbai - 400020.\nPAN/GIR No. AAACA9079Q\n(Appellant)\n(Respondent)\nAssessee by\nShri. Haridas Bhat\nRespondent by\nShri. Ram Krishn Kedia (SR. DR.)\nDate of Hearing\n12.03.2025\nDate of Pronouncement\n30.04.2025\nORDER\nPer Kavitha Rajag…

ANATEK SERVICES PVT LTD,MUMBAI vs. INCOME TAX OFFICER 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 367/MUM/2025[2001-02]Status: DisposedITAT Mumbai30 Apr 2025AY 2001-02
Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI\nBEFORE SHRI. OM PRAKASH KANT, AM\nAND\nMS. KAVITHA RAJAGOPAL, JM\nITA No. 366 to 368/Mum/2025\n(Assessment Year: 1999-2000, 2001-02 & 2002-03)\nAnatek Services Pvt. Ltd.\n8, Valmiki Apartments, CST Road,\nSantacruz, Mumbai – 400098.\nVs.\nIncome Tax Officer – 14(1)(1)\nIncome Tax Officer, Ayakar Bhavan,\nMumbai - 400020.\nPAN/GIR No. AAACA9079Q\n(Appellant)\n(Respondent)\nAssessee by\nShri. Haridas Bhat\nRespondent by\nShri. Ram Krishn Kedia (SR. DR.)\nDate of Hearing\n12.03.2025\nDate of Pronouncement\n30.04.2025\nORDER\nPer Kavitha Rajag…

ANATEK SERVICES PVT LTD,MUMBAI vs. INCOME TAX OFFICER -14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 366/MUM/2025[1999-00]Status: DisposedITAT Mumbai30 Apr 2025AY 1999-00

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Haridas BhatFor Respondent: Shri. Ram Krishn Kedia (SR. DR.)
Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 366 to 368/Mum/2025 (Assessment Year: 1999-2000, 2001-02 & 2002-03) Anatek Services Pvt. Ltd. Income Tax Officer – 14(1)(1) 8, Valmiki Apartments, CST Road, Income Tax Officer, Ayakar Bhavan, Santacruz, Mumbai – 400098. Vs. Mumbai – 400020. PAN/GIR No. AAACA9079Q (Appellant) : (Respondent) Assessee by : Shri. Haridas Bhat Respondent by : Shri. Ram Krishn Kedia (SR. DR.) Date of Hearing : 12.03.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Kavitha Rajagopal, J M: These captioned app…

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