Mohd. Farhan A. Shaikh v. DCIT, Central Circle-1, Bengaluru

280 Taxmann 334High Court2021#2781 most cited
42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 271(1)(c)Section 274Section 250Section 270ASection 270AASection 270A(8)Section 270A(9)Section 10A(7)

Issues it is cited on

section 274(1)section 270(a)section 43b(f)immunity under section 270aasection 2(45)section 36(l)(iii)section 271(l)section 211record datesection 270a(8)section 271(l)(c)section 32(1)(iia)

Judgments citing Mohd. Farhan A. Shaikh v. DCIT, Central Circle-1, Bengaluru

Ashok Kumar Singh, Durg vs. Income Tax Officer-2(2), Bhilai, Durg

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 150/RPR/2023[2010-11]Status: DisposedITAT Raipur04 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 150/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) Pan : Bcfps1394K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 150/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) PAN : BCFPS1394K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncemen…

Prashant Manohar Bhagwat, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 86/RPR/2023[2014-5]Status: DisposedITAT Raipur18 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 86/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 Pan : Ahfpb6105K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 86/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 PAN : AHFPB6105K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.08.2023 घोषणा क" तार"ख / Date of Pr…

Khomram Chandrawanshi (HUF), Raipur vs. Income Tax Officer-4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 165/RPR/2022[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(3)Section 271(1)(c)Section 274Section 4

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 165/RPR/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (HUF) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) PAN : AAKHK2082E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Aggarwal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Beer Singh Bisht, Pauri vs. The Income Tax Officer, Ward-1(4)(3), Kothdwar

In the result, appeal of the assessee is allowed

ITA 42/DDN/2021[2014-15]Status: DisposedITAT Dehradun23 Jun 2023AY 2014-15
Section 143(3)Section 147Section 148Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE,SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Sh. Beer Singh Bisht, Income Tax Officer, Nainidanda, Near Block Ward-1(4)(3), Office, District-Pauri, Vs Kothdwar Uttrakhand PAN – ADZPB5408P (Appellant) (Respondent) Appellant By Sh. S.K. Ahuja, Advocate Smt. Sweta Ahuja, Advocate Respondent by Sh. A.S. Rana, Sr. DR Date of Hearing 19.06.2023 Date of Pronouncement 23.06.2023 ORDER This is an appeal against order dated 05.11.2021 passed by National Faceless Appeal Centre (NFAC), Delhi, pertaining to assessmen…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Murliwala Agrotech Private Limited, Rajasthan vs. DCIT Circle-14, Delhi

In the result, the appeal of the assessee is allowed

ITA 609/DEL/2022[2015-16]Status: DisposedITAT Delhi01 Jun 2023AY 2015-16

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2015-16 Murliwala Agrotech Private Limited, Vs Dcit, G-20-245, Ricco Industrial Area, Circle-14, Gudli Udaipur, Delhi. Rajasthan – 313024. Pan: Aaccm0796Q (Applicant) (Respondent) Assessee By : Shri Susheel Kumar, Ca & Ms Archana Jain, Ca Revenue By : Ms Raja Rajeshwari R. Sr. Dr Date Of Hearing : 24.05.2023 Date Of Pronouncement : 01.06.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.609/Del/2022 For Ay 2015-16 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals)-26, New Delhi [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Appeal No.10255/19-20 Dated 10.12.2021 Against The Order U/S 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 27.06.2019 Passed By The Ld. Assessing Officer, Circle-2, Udaipur (Hereinafter Referred To As ‘Ld. Ao’). 2. The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Confirming The Levy Of Penalty U/S 271(1)(C) Of The Act In The Facts & Circumstances Of The Instant Case.

For Appellant: Shri Susheel Kumar, CA &For Respondent: Ms Raja Rajeshwari R. Sr. DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2015-16 Murliwala Agrotech Private Limited, Vs DCIT, G-20-245, RICCO Industrial Area, Circle-14, Gudli Udaipur, Delhi. Rajasthan – 313024. PAN: AACCM0796Q (Applicant) (Respondent) Assessee by : Shri Susheel Kumar, CA & Ms Archana Jain, CA Revenue by : Ms Raja Rajeshwari R. Sr. DR Date of Hearing : 24.05.2023 Date of Pronouncement : 01.06.2023 ORDER PER M. BALAGANESH, AM: This appeal in ITA No.609/Del/2022 for AY 2015-16 arises out of the order of the Commi…

Mini Tradex Private Limited, New Delhi vs. ITO Ward - 16(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8029/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Jun 2023AY 2015-16

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2015-16 Mini Tradex Private Limited, Vs Ito, C/O Rohit Tiwari, Ward-16(4), 8024, Ats Greens Paradiso, New Delhi. Chi Iv, Noida, Uttar Pradesh – 201310. Pan: Aagcm0239E (Applicant) (Respondent) Assessee By : Ms Tanya, Advocate Revenue By : Ms Raja Rajeshwari R. Sr. Dr Date Of Hearing : 24.05.2023 Date Of Pronouncement : 01.06.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.8029/Del/2019 For Ay 2015-16 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals)-6, Delhi [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Appeal No.Cit(A), Delhi-6/10103/18-19 Dated 07.05.2019 Against The Order U/S 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 18.06.2018 Passed By The Ld. Assessing Officer, Ward-16(4), New Delhi (Hereinafter Referred To As ‘Ld. Ao’). 2. The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Confirming The Levy Of Penalty U/S 271(1)(C) Of The Act In The Facts & Circumstances Of The Instant Case.

For Appellant: Ms Tanya, AdvocateFor Respondent: Ms Raja Rajeshwari R. Sr. DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2015-16 Mini Tradex Private Limited, Vs ITO, C/o Rohit Tiwari, Ward-16(4), 8024, ATS Greens Paradiso, New Delhi. CHI IV, Noida, Uttar Pradesh – 201310. PAN: AAGCM0239E (Applicant) (Respondent) Assessee by : Ms Tanya, Advocate Revenue by : Ms Raja Rajeshwari R. Sr. DR Date of Hearing : 24.05.2023 Date of Pronouncement : 01.06.2023 ORDER PER M. BALAGANESH, AM: This appeal in ITA No.8029/Del/2019 for AY 2015-16 arises out of the order of the Commissioner of I…

Gateway Terminals India Pvt. Ltd., Mumbai vs. DCIT- Panvel -Circle Panvel, Panvel

The appeal of the assessee is allowed

ITA 3132/MUM/2018[2012-13]Status: DisposedITAT Mumbai18 Jul 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Gateway Terminals India Pvt. Ltd The Dcit, Gti House, Jawaharlal Nehru Port, Panvel, Circle Panvel Vs. Seva Uran, Mumbai-400 707 (Respondent) (Appellant) Pan No. Aaccg1899E Assessee By : Shri Manish Kanth, Ar Revenue By : Shri Hoshang B. Irani, Dr Date Of Hearing: 02.06.2022 Date Of Pronouncement : 18.07.2022

For Appellant: Shri Manish Kanth, ARFor Respondent: Shri Hoshang B. Irani, DR
Section 115JSection 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Gateway Terminals India Pvt. Ltd The DCIT, GTI House, Jawaharlal Nehru Port, Panvel, Circle Panvel Vs. Seva Uran, Mumbai-400 707 (Respondent) (Appellant) PAN No. AACCG1899E Assessee by : Shri Manish Kanth, AR Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 02.06.2022 Date of pronouncement : 18.07.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee against the order passed by the Commissioner of income-tax (Appeal)-2, Thane, [the learned CIT (A)] dated…