MAK Data (P.) Ltd. v. CIT

38 Taxmann.com 448Supreme Court of India2013#510 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 367,154 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)
Read the full judgment

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

Assistant Commissioner of Income Tax Circle-3(1), Hubballi vs. Shri Sadashivayya S Soppimath, Hubbali

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

ITA 14/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Feb 2020AY 2013-14

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaranassessment Year : 2013-14

For Appellant: Shri Priyadarshi Misra, JCIT (DR)For Respondent: Shri S.V Ravishankar, Advocate
Section 271Section 271(1)(c)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER Assessment year : 2013-14 The ACIT. Commissioner of Income-tax, Vs. Shri Sadashivayya S Soppimath, Circle-3(1), Rose S-1, Akruti Gardens, Hubballi-580 025. Bhavani Nagar, Hubballi-24. PAN – AGHPS 4167 K APPELLANT RESPONDENT Assessee by : Shri Priyadarshi Misra, JCIT (DR) Revenue by : Shri S.V Ravishankar, Advocate Date of hearing : 18.02.2020 Date of Pronouncement : 28.02.2020 O R D E R Per B.R Baskaran, Accountant Member The appeal filed by the Revenue is directed ag…

M/S. Mitutoyo South Asia Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6051/DEL/2016[2008-09]Status: DisposedITAT Delhi27 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 147Section 14ASection 271(1)(c)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.6051/Del./2016 Assessment Year: 2008-09 M/s. Mitutoyo South Asia Vs. DCIT, Pvt. Ltd., Circle-6(1), C-122, Okhla Industrial New Delhi Area, Phase-I, ] New Delhi PAN :AAACM6682R (Appellant) (Respondent) Appellant by Shri Vinod K. Nagpal, CA Shri Balram Sharma, CA Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 15.01.2020 Date of pronouncement 27.02.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 29/09/2016 passe…

Satish Saraf, Mumbai vs. Deputy Commissioner Central Circle-4(3), Central Range-4, Mumbai

ITA 6567/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Feb 2020AY 2010-11

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am

For Appellant: Shri A. K. Ghosh, ARFor Respondent: Shri V. Vinod Kumar
Section 131Section 132Section 132(4)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6567, 6605 & 6568/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11, 2012-13 & 2013-14) Satish Saraf, DCIT CC 4(3), C-2201, Rustomjee Air India Building, बिधम/ Elenza, Near Inorbil Mall, Nariman Point, Vs. Mumbai 400 021 Malad (W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./PAN No. AAGPS5830G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri A. K. Ghosh, AR प्रत्यथीकीओरसे/Respondentby : Shri V. Vinod Kumar, DR सुनवाईकीतारीख/ : 27.11.2019 Date of Hearin…

Sunil Kumar, New Delhi vs. ACIT, Central Circle-26, New Delhi

In the result, appeal of the assessee is allowed

ITA 7704/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Oct 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 139Section 153ASection 271Section 271(1)(c)Section 271ASection 275Section 275(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F+SMC’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 7704/Del./2018 A.Y. : 2013-14 Mr. Sunil Kumar vs. ACIT, 14, Ashoka Avenue Road, Central Circle-26 DLF Farms, Chattarpur, New Delhi New Delhi PAN : AIAPK9773A (Appellant) (Respondent) Revenue by Sh. S.L.Anuragi, Sr. DR Assessee by Sh. Rajesh Malhotra, CA Date of Hearing 25.07.2019 Date of Pronouncement 21.10.2019 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER : The foresaid appeal has been filed by the assessee against impugned order dated 30.10.2018 passe…

Shri Pranav Dhanibhai Patel, Surat vs. Deputy Commissioner of Income Tax, Central Circle-4, Surat

In the result, the appeal of the assessee stands allowed

ITA 152/SRT/2018[2011-12]Status: DisposedITAT Surat30 Sept 2019AY 2011-12

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.152/Srt/2018: "नधा"रण वष"/Assessment Year: 2011-12 Shri Pranav Dhanibhai Patel, V Dcit, Central Circle-4, Surat. 2, Tirupati Society, Ajrmar Chowk, . B/H. Navyug College, Surat. [Pan: Adipp 5397 G] अपीलाथ" / Appellant ""यथ"/Respondent

Section 133ASection 147Section 148Section 271(1)Section 271(1)(c)Section 50CSection 54B

…Pranav Dhanibhai Patel Vs. DCIT, Cen. Cir.-4, Surat/ITA No.152/SRT/2018 for A.Y. 2011-12 Page 1 of 5 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.152/SRT/2018: "नधा"रण वष"/Assessment Year: 2011-12 Shri Pranav Dhanibhai Patel, V DCIT, Central Circle-4, Surat. 2, Tirupati Society, Ajrmar Chowk, . B/h. Navyug College, Surat. [PAN: ADIPP 5397 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Asutosh P. Nanavaty – AR राज"वक"ओरसे /Revenue by Shri Mayank…

Ashtavinayak Construction, Navi Mumbai vs. JCIT Cir. 22(3), Mumbai

In the result, the appeal is dismissed

ITA 5367/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 M/S Ashtavinayaka Jcit Circle 22(3), Mumbai. Construction, Vs. Plot No. R-478, Ttc Industrial Area, Midc, Rabale, Navi Mumbai- 400701. Pan No. Aadfa1724G Appellant Respondent

For Appellant: Mr. Bhadresh Doshi, ARFor Respondent: Mr. S.K. Mishra, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s Ashtavinayaka JCIT Circle 22(3), Mumbai. Construction, Vs. Plot No. R-478, TTC Industrial area, MIDC, Rabale, Navi Mumbai- 400701. PAN No. AADFA1724G Appellant Respondent Assessee by : Mr. Bhadresh Doshi, AR Revenue by : Mr. S.K. Mishra, DR Date of Hearing : 12/07/2019 Date of pronouncement : 30/09/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is directed agai…

Kalavati Hanumandas Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Dhule

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

ITA 1323/PUN/2017[2013-14]Status: DisposedITAT Pune29 Aug 2019AY 2013-14
For Appellant: NoneFor Respondent: Mrs. Shabana Parveen
Section 14ASection 271(1)Section 271(1)(c)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1323/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Kalavati Hanumandas Agrawal, 3218, Agra Road, Opp. Shere Punjab Lodge, Dhule-424001. .......अपीलाथ" / Appellant PAN : ACNPA1427E बनाम / V/s. ……""यथ" / Respondent ACIT, Circle Dhule. Assessee by : None Revenue by : Mrs. Shabana Parveen सुनवाई क" तारीख / Date of Hearing : 29.08.2019 घोषणा क" तारीख / Date of Pronouncemen…

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 756/CHNY/2015[2007-2008]Status: DisposedITAT Chennai20 Aug 2019AY 2007-2008

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…आयकर अपील"य अ"धकरण, ‘ए’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.754, 755 & 756/CHNY/2015 "नधा"रण वष" /Assessment years : 2000-01, 2001-02 & 2007-08. S. Sathyanarayanan, The Assistant Commissioner of Vs. Old No.19, New No.45, Income Tax, Giriappa Road, Central Circle I(5) (i/c) T. Nagar, Chennai 600 034. Chennai 600 017. [PAN ABCPS 0844B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 755/CHNY/2015[2001-2002]Status: DisposedITAT Chennai20 Aug 2019AY 2001-2002

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…आयकर अपील"य अ"धकरण, ‘ए’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.754, 755 & 756/CHNY/2015 "नधा"रण वष" /Assessment years : 2000-01, 2001-02 & 2007-08. S. Sathyanarayanan, The Assistant Commissioner of Vs. Old No.19, New No.45, Income Tax, Giriappa Road, Central Circle I(5) (i/c) T. Nagar, Chennai 600 034. Chennai 600 017. [PAN ABCPS 0844B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 754/CHNY/2015[2000-2001]Status: DisposedITAT Chennai20 Aug 2019AY 2000-2001

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…आयकर अपील"य अ"धकरण, ‘ए’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.754, 755 & 756/CHNY/2015 "नधा"रण वष" /Assessment years : 2000-01, 2001-02 & 2007-08. S. Sathyanarayanan, The Assistant Commissioner of Vs. Old No.19, New No.45, Income Tax, Giriappa Road, Central Circle I(5) (i/c) T. Nagar, Chennai 600 034. Chennai 600 017. [PAN ABCPS 0844B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

Smt. Shobha Sardana, New Delhi vs. DCIT, Faridabad

In the result, the appeal of the assessee is dismissed

ITA 4978/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2019AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11 Smt. Shobha Sardana, Vs. Dcit, C/O-M/S. Rra Taxindia, D- Central Circle-I, 28, South Extension, Part-1, Faridabad New Delhi. Pan :Abaps9735M (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Sh. Somil Aggarwal, Advocates Respondent By Sh. S.S. Rana, Cit(Dr)

Section 132(1)Section 143(3)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Smt. Shobha Sardana, Vs. DCIT, C/o-M/s. RRA TAXINDIA, D- Central Circle-I, 28, South Extension, Part-1, Faridabad New Delhi. PAN :ABAPS9735M (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta & Sh. Somil Aggarwal, Advocates Respondent by Sh. S.S. Rana, CIT(DR) Date of hearing 11.07.2019 Date of pronouncement 31.07.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 08/08/2016 passed by the Ld. Commission…

Suresh B Desai, Surat vs. DCIT Central Circle-3, Surat

In the result, the appeal of the assessee stands allowed

ITA 1721/AHD/2017[2012-13]Status: DisposedITAT Surat26 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.1720 & 1721/Ahd/2017 िनधा"रणवष"/Assessment Years: 2011-12 & 2012-13 Suresh B Desai, Vs. Deputy Commissioner Of 101, Vishal Apartment, Near Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [Pan: Aappd 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रतीक"ओरसे /Assessee By Shri S.R.Meena –Sr.Dr राज"वक"ओरसे /Revenue By 26.07.2019 सुनवाईकीतारीख/ Date Of Hearing: 26.07.2019 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per O.P.Meena, Am: The Above Two Appeals By The Assessee Are Directed Against The 1. Common Order Of Learned Commissioner Of Income Tax(Appeals)-4, Surat (In Short The “Cit(A)”) Dated 29.05.2017 For The A.Y. 2011-12 & 2012-13 Challenging The Confirmation Of Penalty Levied U/S.271(1)(C) Of The Act Amounting To Rs.2,01,980/- & Rs.18,370/- Respectively.

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

…Suresh B Desai Vs. DCIT, C.C.-3, Surat /ITA No’s.1720 & 1721/AHD/2017 A.Y. 2011-12 & 12-13 Page 1 of 9 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No’s.1720 & 1721/AHD/2017 िनधा"रणवष"/Assessment Years: 2011-12 and 2012-13 Suresh B Desai, Vs. Deputy Commissioner of 101, Vishal Apartment, NEar Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [PAN: AAPPD 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – CA िनधा"रतीक"ओरस…

Suresh B Desai, Surat vs. DCIT Central Circle-3, Surat

In the result, the appeal of the assessee stands allowed

ITA 1720/AHD/2017[2011-12]Status: DisposedITAT Surat26 Jul 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.1720 & 1721/Ahd/2017 िनधा"रणवष"/Assessment Years: 2011-12 & 2012-13 Suresh B Desai, Vs. Deputy Commissioner Of 101, Vishal Apartment, Near Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [Pan: Aappd 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रतीक"ओरसे /Assessee By Shri S.R.Meena –Sr.Dr राज"वक"ओरसे /Revenue By 26.07.2019 सुनवाईकीतारीख/ Date Of Hearing: 26.07.2019 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per O.P.Meena, Am: The Above Two Appeals By The Assessee Are Directed Against The 1. Common Order Of Learned Commissioner Of Income Tax(Appeals)-4, Surat (In Short The “Cit(A)”) Dated 29.05.2017 For The A.Y. 2011-12 & 2012-13 Challenging The Confirmation Of Penalty Levied U/S.271(1)(C) Of The Act Amounting To Rs.2,01,980/- & Rs.18,370/- Respectively.

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

…Suresh B Desai Vs. DCIT, C.C.-3, Surat /ITA No’s.1720 & 1721/AHD/2017 A.Y. 2011-12 & 12-13 Page 1 of 9 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No’s.1720 & 1721/AHD/2017 िनधा"रणवष"/Assessment Years: 2011-12 and 2012-13 Suresh B Desai, Vs. Deputy Commissioner of 101, Vishal Apartment, NEar Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [PAN: AAPPD 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – CA िनधा"रतीक"ओरस…

Sadbhavna Devlopers, Surat vs. The Deputy Commissioner of Income Tax, Central Circle-2, Surat

In the result, appeal of the assessee is allowed

ITA 479/SRT/2018[2013-14]Status: DisposedITAT Surat15 Jul 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri O.P.Meenaआ.अ.सं./I.T.A.No.479/Srt/2018 "नधा"रण वष"/Assessment Year : 2013-14 Sadbhavana Developers, Vs. The Income Tax Officer, Shop No.47, 2Nd Floor, Sweet Home Central Circle-2, Surat. & Sweet House, Rajwadi Parti Plot, Amroli, Surat – 395 009. [Pan: Acafs 8340 R] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah – Ca राज"व क" ओर से /Revenue By Shri P.S.Choudhary –Sr.Dr

Section 143(3)Section 271Section 271(1)(c)Section 68

…Sadbhavana Developers Vs. ITO, Central Circle-2, Surat / ITA No.479/SRT/2018 for A.Y. 2013-14 Page 1 of 8 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.479/SRT/2018 "नधा"रण वष"/Assessment Year : 2013-14 Sadbhavana Developers, Vs. The Income Tax Officer, Shop No.47, 2nd Floor, Sweet Home Central Circle-2, Surat. and Sweet House, Rajwadi Parti Plot, Amroli, Surat – 395 009. [PAN: ACAFS 8340 R] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee by Shri Rases…

V.K.Lalaco Pvt. Ltd., Mumbai vs. DCIT - Ward -3(3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7030/MUM/2018[2013-14]Status: DisposedITAT Mumbai19 Jun 2019AY 2013-14

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2013-14

For Appellant: Shri Hari S. Raheja, A.RFor Respondent: Shri Rajiv Gubgotra, D.R
Section 143(3)Section 14ASection 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. V.K. Lalco Pvt. Ltd., DCIT, Ward 3(3)(2), 1017/18, Dalamal Tower, Room No.609, 6th Floor, 10th Floor, Vs. Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400 021 Mumbai - 400020 PAN: AAACV9820A (Appellant) (Respondent) Present for: Assessee by : Shri Hari S. Raheja, A.R. Revenue by : Shri Rajiv Gubgotra, D.R. Date of Hearing : 10.06.2019 Date of Pronouncement : 19.06.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present app…

Sony Dadc Manufacturing (India ) P.Ltd, Navi Mumbai vs. Asst CIT 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3648/MUM/2016[2003-04]Status: DisposedITAT Mumbai16 May 2019AY 2003-04

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2003-04

For Appellant: Shri Neeraj Sheth, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 254Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2003-04 M/s. Sony DADC Assistant Commissioner Manufacturing (India) Pvt. of Income Tax, Ltd., Range-11(1), C-106, Trans Thane Room No.439, Vs. Creek, Aayakar Bhavan, MIDC Industrial Area, M.K. Road, Pawane Village, Mumbai Navi Mumbai – 400 705 PAN: AACCS1614B (Appellant) (Respondent) Present for: Assessee by : Shri Neeraj Sheth, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 16.05.2019 O R…

Sonali D. Mehta, Mumbai vs. Assistant Commissioner of Income Tax 17 (3) Erstwhile Deputy Commissioner Income Tax 12(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6708/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 May 2019AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2008-09

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Mrs. Sonali D. Mehta, ACIT 17(3), 105, Apollo Street, Erstwhile- DCIT-12(1), 2nd Floor, Room No.31, Vs. Mumbai M.S. Marg, Fort, Mumbai – 400 023 PAN: AANPM 7994C (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 10.04.2019 Date of Pronouncement : 15.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by…

ACIT, New Delhi vs. M/S. Abag Hi- Tech Education Pvt. Ltd., New Delhi

ITA 472/DEL/2016[2012-13]Status: DisposedITAT Delhi14 May 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Amit Singhania, AdvocateFor Respondent: Ms. Ashima Neb, Senior DR
Section 132Section 139(1)Section 143Section 271(1)(c)Section 271A

…s Pr.CIT vs. Smt. Ritu Singal – (2018) 92 taxmann.com 224 (Delhi) after discussing the decisions relied upon by the ld. AR rendered by Hon’ble Apex Court in ACIT vs. 11 ITA No.472/Del./2016 Gebilal Kanhaialal 348 ITR 561 (SC) and Mak Data (P.) Ltd. vs. CIT 358 ITR 539 (SC), Hon’ble High Court of Gujarat in CIT vs. Mahendra C. Shah – 299 ITR 305 (Guj.), Hon’ble Allahabad High Court in CIT vs. Radha Kishan Goel - 278 ITR 454 (All.), Hon’ble Delhi High Court in Mothers Pride Education Personnel (P.) Ltd. vs. DCIT ITA No.3372 (Delhi of 2011 dated 12.10.2012, reversed the decision rendered by the Tribunal sett…

ACIT, Central Circle-2(3), Kolkata vs. Shri Sanjay Dhingra, New Delhi

ITA 234/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…