Mohan Trading Co. v. UOI

156 ITR 134High Court#22790 most cited
3

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

Issues it is cited on

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

Judgments citing Mohan Trading Co. v. UOI

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

…ur Bench in the case of Prabhulal Sah vs. ITO, reported in 52 TTJ (Jp) 137, the order passed by the Hon’ble Apex Court in the case of Hindustan Steel Co. Ltd. vs. State of Orissa, reported in 83 ITR 26 and the order passed in case of Mohan Trading Co. vs. UOI 156 ITR 134 (MP) and so on. Ld. DR further relied upon the orders passed by the authorities below. Ld. DR further relied upon the judgment passed by the Hon’ble Kerala High Court in the case of Metro Agencies vs. DCIT, reported in [2014] 45 taxmann.com 97 (Kerala). ITA Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 (Nano Agro Science Co.op. Society Ltd.) - 4- 6. We…

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

…ur Bench in the case of Prabhulal Sah vs. ITO, reported in 52 TTJ (Jp) 137, the order passed by the Hon’ble Apex Court in the case of Hindustan Steel Co. Ltd. vs. State of Orissa, reported in 83 ITR 26 and the order passed in case of Mohan Trading Co. vs. UOI 156 ITR 134 (MP) and so on. Ld. DR further relied upon the orders passed by the authorities below. Ld. DR further relied upon the judgment passed by the Hon’ble Kerala High Court in the case of Metro Agencies vs. DCIT, reported in [2014] 45 taxmann.com 97 (Kerala). ITA Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 (Nano Agro Science Co.op. Society Ltd.) - 4- 6. We…

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

…ur Bench in the case of Prabhulal Sah vs. ITO, reported in 52 TTJ (Jp) 137, the order passed by the Hon’ble Apex Court in the case of Hindustan Steel Co. Ltd. vs. State of Orissa, reported in 83 ITR 26 and the order passed in case of Mohan Trading Co. vs. UOI 156 ITR 134 (MP) and so on. Ld. DR further relied upon the orders passed by the authorities below. Ld. DR further relied upon the judgment passed by the Hon’ble Kerala High Court in the case of Metro Agencies vs. DCIT, reported in [2014] 45 taxmann.com 97 (Kerala). ITA Nos. 159 & 160/Rjt/2021 & 311/Rjt/2022 (Nano Agro Science Co.op. Society Ltd.) - 4- 6. We…

Mohan Trading Co. v. UOI (156 ITR 134) — Cited in 3 Judgments | BharatTax