Metro Agencies v. DCIT

45 Taxmann.com 97High Court2014#20899 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2024.

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Issues it is cited on

penalty under section 271bdeletion of penaltysection 271bsection 143(1)(a)income-tax officerreasonable causesection 139(1)section 271section 27scrutiny assessmentsection 139section 143(1)

Judgments citing Metro Agencies v. DCIT

M/S Oriental Metals India Private Limited, Ernakulam vs. DCIT Circle 1, Kochi

In the result, the appeal is allowed

ITA 941/COCH/2022[2017-18]Status: DisposedITAT Cochin25 Jan 2024AY 2017-18

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Vijayakrishnan R. NairFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 139(1)Section 143(3)Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Manomohan Das, JM ITA No.941/Coch/2022: Asst.Year:2017-2018 Oriental Metals India Pvt. Ltd. Dy. CIT, Corporate Ward -2(1) 47-1577, Aluminium Hypermart Central Revenue Building vs. NH Byepass, Thammanam I.S. Press Road Vysali Junction Kochi 682018 Ernakulam 682032 [PAN: AABCO1875H] (Appellant) (Respondent) Appellant by: Sri.Vijayakrishnan R. Nair Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 23.11.2023 Pronouncement: 25.01.2024 O R D E R Per Sanjay Arora, AM: This is an Appeal by Assessee direc…

Nano Agro Science Co Op Society Ltd, Rajkot vs. ITO, Ward-1(2)(2), Rajkot

In the result, assessee’s appeal is allowed

ITA 311/RJT/2022[2015-16]Status: DisposedITAT Rajkot21 Apr 2023AY 2015-16

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 ("नधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2015-16) Nano Agro Science Co.Op. The Income-Tax Officer बनाम/ Society Ltd. Ward-1(2)(2), Rajkot Vs. Plot No.1384, Lodhika Gidc, Metoda Dist. Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaabn0532G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 13/04/2023 Hearing घोषणा क" तार"ख /Date Of 21/04/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Three Appeals At The Instance Of The Assessee Are Directed Against The Order Dated 05.10.2021 (For A.Ys. 2014-15 & 2016-17) & 20.10.2022 (2015-16) Passed By The National Faceless Appeal Centre, Delhi, (In Short ‘Nfac) Arising Out Of The Penalty Order Dated 04.03.2020 (2014-15)

For Appellant: Shri Mehul Ranpura, A.R
Section 139(1)Section 143(1)(a)Section 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 ("नधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2015-16) Nano Agro Science Co.op. The Income-tax Officer बनाम/ Society Ltd. Ward-1(2)(2), Rajkot Vs. Plot No.1384, Lodhika GIDC, Metoda Dist. Rajkot "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAABN0532G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shr…

Nano Agro Science Co Op Society Ltd, Rajkot vs. ITO Ward-1(2)(2), Rajkot

In the result, assessee’s appeal is allowed

ITA 160/RJT/2021[2016-17]Status: DisposedITAT Rajkot21 Apr 2023AY 2016-17

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 ("नधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2015-16) Nano Agro Science Co.Op. The Income-Tax Officer बनाम/ Society Ltd. Ward-1(2)(2), Rajkot Vs. Plot No.1384, Lodhika Gidc, Metoda Dist. Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaabn0532G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 13/04/2023 Hearing घोषणा क" तार"ख /Date Of 21/04/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Three Appeals At The Instance Of The Assessee Are Directed Against The Order Dated 05.10.2021 (For A.Ys. 2014-15 & 2016-17) & 20.10.2022 (2015-16) Passed By The National Faceless Appeal Centre, Delhi, (In Short ‘Nfac) Arising Out Of The Penalty Order Dated 04.03.2020 (2014-15)

For Appellant: Shri Mehul Ranpura, A.R
Section 139(1)Section 143(1)(a)Section 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 ("नधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2015-16) Nano Agro Science Co.op. The Income-tax Officer बनाम/ Society Ltd. Ward-1(2)(2), Rajkot Vs. Plot No.1384, Lodhika GIDC, Metoda Dist. Rajkot "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAABN0532G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shr…

Nano Agro Science Co. Op. Society Ltd., Rajkot vs. The Income-Tax Officer, Ward-1(2)(2), Rajkot

In the result, assessee’s appeal is allowed

ITA 159/RJT/2021[2014-15]Status: DisposedITAT Rajkot21 Apr 2023AY 2014-15

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 ("नधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2015-16) Nano Agro Science Co.Op. The Income-Tax Officer बनाम/ Society Ltd. Ward-1(2)(2), Rajkot Vs. Plot No.1384, Lodhika Gidc, Metoda Dist. Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaabn0532G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 13/04/2023 Hearing घोषणा क" तार"ख /Date Of 21/04/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Three Appeals At The Instance Of The Assessee Are Directed Against The Order Dated 05.10.2021 (For A.Ys. 2014-15 & 2016-17) & 20.10.2022 (2015-16) Passed By The National Faceless Appeal Centre, Delhi, (In Short ‘Nfac) Arising Out Of The Penalty Order Dated 04.03.2020 (2014-15)

For Appellant: Shri Mehul Ranpura, A.R
Section 139(1)Section 143(1)(a)Section 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 ("नधा"रण वष" / Assessment Years : 2014-15, 2016-17 & 2015-16) Nano Agro Science Co.op. The Income-tax Officer बनाम/ Society Ltd. Ward-1(2)(2), Rajkot Vs. Plot No.1384, Lodhika GIDC, Metoda Dist. Rajkot "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAABN0532G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shr…

Metro Agencies v. DCIT (45 Taxmann.com 97) — Cited in 4 Judgments | BharatTax