How many judgments cite Mr. Mohd. Farhan A. Shaikh v. ACIT?

672 judgments on BharatTax cite Mr. Mohd. Farhan A. Shaikh v. ACIT (434 ITR 1), spanning 2020 to 2026.

Which sections of the Income Tax Act does Mr. Mohd. Farhan A. Shaikh v. ACIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 270A, Section 153A, Section 250.

Mr. Mohd. Farhan A. Shaikh v. ACIT

434 ITR 1High Court2021#82 most cited

What is Mr. Mohd. Farhan A. Shaikh v. ACIT authority for?

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify the exact charge by not striking off the irrelevant limb (concealment of income or furnishing inaccurate particulars of income). Such an omnibus or vague notice renders the penalty proceedings bad in law, and any penalty imposed on its basis is liable to be quashed.

672

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2026.

Also referred to as

Mr. Mohd. Farhan A. Shaikh v. ACIT · Section 271(1)(c) · Section 274 · defective penalty notice · non-striking off irrelevant limb · non-specification of charge · omnibus notice · vagueness · concealment of income · furnishing inaccurate particulars · penalty quashed

Sections most often in play

Section 271(1)(c)Section 274 Section 143(3)Section 270A Section 153A Section 250 Section 147 Section 143(2)

Read the full judgment

Issues it is cited on

section 270a(8)section 271(l)record date section 271(l)(c)section 274 section 270a(9)furnishing inaccurate particulars furnishing inaccurate particulars of income concealment of income non-application of mind penalty proceedings initiated penalty u/s 271(1)(c)

Judgments citing Mr. Mohd. Farhan A. Shaikh v. ACIT

Jyoti Ajit Kulkarni, Pune vs. DCIT Cent. Cir. 5(3), Mumbai

In the result, appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 6352/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Nov 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Chandrashekar LSFor Respondent: Shri B.K. Bagchi

Section 271(1)(c)Section 274

…place these two Tax Appeals before the Division Bench concerned for further adjudication.” Mrs. Jyoti Ajit Kulkarni 7. As could be seen from the above the Hon'ble Bombay High Court (Full Bench at Goa) in the case of Mr. Mohd. Farhan A. Shaikh v. ACIT [(2021) 434 ITR 1 (Bom)] while dealing with the issue of non-strike off of the irrelevant part in the notice issued u/s.271(1)(c) of the Act, held that assessee must be informed of the grounds of the penalty proceedings only through statutory notice and an omnibus notice suffers from the vice of vagueness. Ratio of this full bench decision of the Hon'ble Bombay High…

M/S Wellknown Polysters Ltd., Mumbai vs. DCIT Central Circle-7(4), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 1270/MUM/2019[2014-15]Status: DisposedITAT Mumbai26 Oct 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2014-15

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri T.S. Khalsa, D.R

Section 115JSection 271ASection 274

…sis of such defective notice would be invalid and has to be deleted. The Ld. AR in defense of his arguments relied on the following decisions: a) PCIT Vs Shri R Elangovan ( Tax Case appeal No. 770 & 771 of 2018 dated 30/03/2021)(Mad) b) Mohd. Farhan A Shaikh (125 Taxmann.com 253)(Bom) The Ld. AR therefore prayed that the penalty proceedings and consequent order may kindly be quashed and declared to be invalid. 10. The Ld. D.R., on the other hand, relied heavily on the order of AO on the ground that the penalty has been imposed in terms of the provisions of section 271AAB of the Act in respect of bogus capital p…

M/S Chemstar Organics (India) Ltd., Mumbai vs. ITO 1 (1)(2), Mumbai

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

ITA 6914/MUM/2019[2006-07]Status: DisposedITAT Mumbai25 Oct 2021AY 2006-07

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2006-07 M/S Chemstar Organics (India) Ltd., Income Tax Officer-1(1)(2), 4Th Floor, Pnb House, Phiroz Shah Vs. Room No. 534, 5Th Floor, Aayakar Mehta Road, Fort, Bhavan, M.K. Road, Mumbai-400 001. Mumbai-400020. Pan No. Aaacc 9210 F Appellant Respondent Assessee By : Mr. Satish Mody, Ar Revenue By : Ms. Shreekala Pardeshi, Dr Date Of Hearing : 24/08/2021 Date Of Pronouncement : 25/10/2021

For Appellant: Mr. Satish Mody, ARFor Respondent: Ms. Shreekala Pardeshi, DR

Section 144Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2006-07 M/s Chemstar Organics (India) Ltd., Income Tax Officer-1(1)(2), 4th floor, PNB House, Phiroz Shah Vs. Room No. 534, 5th floor, Aayakar Mehta Road, Fort, Bhavan, M.K. Road, Mumbai-400 001. Mumbai-400020. PAN No. AAACC 9210 F Appellant Respondent Assessee by : Mr. Satish Mody, AR Revenue by : Ms. Shreekala Pardeshi, DR Date of Hearing : 24/08/2021 Date of pronouncement : 25/10/2021 ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed b…

Sojiram Ispat Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(2), Hyderabad

Appeal is allowed in above terms

ITA 327/HYD/2020[2009-10]Status: DisposedITAT Hyderabad08 Oct 2021AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Mohd. AfzalFor Respondent: Shri Swaroop Mannava, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 327/HYD/2020 Assessment Year: 2009-10 Sojiram Ispat Pvt. Dy.CIT, Circle 3(2) Ltd. Vs Hyderabad HYDERABAD [PAN: AAJCS 3789A] (Appellant) (Respondent) For Assessee : Shri Mohd. Afzal For Revenue : Shri Swaroop Mannava, DR Date of Hearing : 16-09-2021 Date of Pronouncement : 08-10-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2009-10 arises from the CIT(A)-3, Hyderabad’s order dated 23-03-2020 passed…

Florence Estates and Constructions Limited, Hyderabad vs. Income Tax Officer, Ward-15(2), Hyderabad

Appeal is allowed in above terms

ITA 920/HYD/2018[2005-06]Status: DisposedITAT Hyderabad07 Oct 2021AY 2005-06

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: NONEFor Respondent: Shri Rohit Mujumdar, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No.920/HYD/2018 Assessment Year: 2005-06 Florence Estates and Income Tax Officer, Constructions Limited, Vs Ward-17(2), HYDERABAD HYDERABAD [PAN: AAACF8549E] (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Rohit Mujumdar, DR Date of Hearing : 05-10-2021 Date of Pronouncement : 07-10-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2005-06 arises from the CIT(A)-5, Hyderabad’s order date…

Mohan Manoj Dhupelia, Mumbai vs. DCIT, CC-1(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 4198/MUM/2019[2005-06]Status: DisposedITAT Mumbai05 Oct 2021AY 2005-06

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2005-06 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Mr. Mohan Manoj Dhupelia, The Deputy Commissioner Of 12-13, Esplanade, 3Rd Floor, 3, A.K. Vs. Income Tax, Central Circle-1(1), Nayak Marg, Fort, Mumbai. Mumbai-400 001. Pan No. Aaipd 4113 F Appellant Respondent Assessee By : Mr. K. Shivaram, Ar Revenue By : Mr. Sanjay J. Sethi, Dr Date Of Hearing : 10/08/2021 Date Of Pronouncement : 05/10/2021

For Appellant: Mr. K. Shivaram, ARFor Respondent: Mr. Sanjay J. Sethi, DR

Section 271(1)Section 271(1)(c)Section 274

…articulars of income or had furnished inaccurate particulars of income. 3.1. We find that this issue is no longer res-integra in view of the Full Bench decision of the Hon’ble Jurisdictional High Court in the case of Mohd. Farhan A Shaikh vs. DCIT reported in 434 ITR 1 (Bom). The relevant portion of the said order is reproduced hereunder:- Mr. Mohan Manoj Dhupelia “181. It does. The primary burden lies on the Revenue. In the assessment proceedings, it forms an opinion, prima facie or otherwise, to launch penalty proceedings against the assessee. But that translates into action only through the statutory notice u…

Income Tax Officer, Ward-15(4), Hyderabad vs. Arun Kumar Etta, Hyderabad

Appeal is dismissed in above terms

ITA 1837/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Sept 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri T.Chaitanya Kumar, ARFor Respondent: Shri Rohit Mujumdar, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 1837/HYD/2017 Assessment Year: 2012-13 Income Tax Officer, Shri Arun Kumar Etta, Ward-15(4), Vs HYDERABAD HYDERABAD [PAN: AAHPE9051G] (Appellant) (Respondent) For Revenue : Shri Rohit Mujumdar, DR For Assessee : Shri T.Chaitanya Kumar, AR Date of Hearing : 28-09-2021 Date of Pronouncement : 04-10-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2012-13 arises from the CIT(A)-7, Hyderabad’s order da…

Merla Geetha Rani, Hyderabad vs. Income Tax Officer, Ward-12(2), Hyderabad

Appeal is allowed in above terms

ITA 1090/HYD/2017[2009-10]Status: DisposedITAT Hyderabad20 Sept 2021AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Smt.S.Sandhya, ARFor Respondent: Shri Kiran Katta, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No.1090/HYD/2017 Assessment Year: 2009-10 Merla Geetha Rani, Income Tax Officer, HYDERABAD Vs Ward-12(2), [PAN: AIPPM4467J] Hyderabad (Appellant) (Respondent) For Assessee : Smt.S.Sandhya, AR For Revenue : Shri Kiran Katta, DR Date of Hearing : 16-08-2021 Date of Pronouncement : 20-09-2021 O R D E R PER BENCH : This assessee’s appeal for AY.2009-10 arises from the CIT(A)-1, Hyderabad’s order dated 08-03-2017 passed in ca…

Mr. Amrish Manoj Dhupelia, Mumbai vs. DCIT CC 1(1), Mumbai

Appeals of the assessee are allowed

ITA 4636/MUM/2019[2010-11]Status: DisposedITAT Mumbai14 Sept 2021AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 4636/Mum/2019 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ Ita No. 4637/Mum/2019 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita No. 4638/Mum/2019 (ननधाायण वर्ा / Assessment Year 2012-13) Mr. Ambrish Manoj Dhupelia The Dy. Commissioner Of 12-13, Esplanade, 3 R D Floor, 3, Income Tax, Central Circle- A.K. Nayak Marg, Fort, 1(1), Old Cgo Building, फनाभ/ 9Th Mumbai-400 001 Annexe, Floor, Room No.903, M.K. Road, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacw1258P अऩीराथी की ओय े/ Appellant By : Shri K. Shvram, Ar प्रत्मथी की ओय े/ Respondent By : Shri Brajendra Kumar, Dr ुनवाई की तायीख / Date Of Hearing: 14.09.2021 घोर्णा की तायीख / Date Of Pronouncement: 14.09.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: These Appeals Of The Assessee Are Arising Out Of Orders Of The Commissioner Of Income Tax (Appeals)]-47, Mumbai [In Short Cit(A)], In Appeal Nos. Cit(A)-47/10023/18-19, Cit(A)- 47/10015/18-19, Cit(A)-47/10042/18-19, Cit(A)-47/10026/18-19 Vide Dated 30.05.2019. The Assessments Were Framed By The Dy.

For Appellant: Shri K. Shvram, ARFor Respondent: Shri Brajendra Kumar, DR

Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री भनोज कुभाय अग्रवार, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI MANOJ KUMAR AGGARWAL, AM आमकय अऩीर िं./ ITA No. 4636/Mum/2019 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ ITA No. 4637/Mum/2019 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ ITA No. 4638/Mum/2019 (ननधाायण वर्ा / Assessment Year 2012-13) Mr. Ambrish Manoj Dhupelia The Dy. Commissioner of 12-13, Esplanade, 3 r d Floor, 3, Income Tax, Central Circle- A.K. Nayak Marg, Fort, 1(1), Old…

Late Shri Harshad S. Mehta (Through L/H.Smt.Jyoti H Mehta), Mumbai vs. ACIT Cen Cir 23, (Now DCIT Central Range-4 (1)), Mumbai

In the result, all the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 6615/MUM/2018[1990-91]Status: DisposedITAT Mumbai07 Sept 2021AY 1990-91

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1990-91 Late Shri Harshad S. Dy. Cit, Mehta, Central Circle -23 [Now (Through L/H Smt. Jyoti Dcit, Central Range- H. Mehta), 4(1)], Vs. 32, Madhuli Apartment, Room No.1916, Dr. A.B. Road, Air India Building, Worli, Nariman Point, Mumbai – 400 018 Mumbai - 400021 Pan: Abapm1848F (Appellant) (Respondent) Assessment Year: 1990-91 Dy. Cit, Late Shri Harshad S. Central Circle-4(1), Mehta, Central Range-4, (Through L/H Smt. Jyoti Room No.1916, H. Mehta), Vs. 19Th Floor, 32, Madhuli Apartment, Air India Building, Dr. A.B. Road, Nariman Point, Worli, Mumbai - 400021 Mumbai – 400 018 Pan: Abapm1848F (Appellant) (Respondent) Assessment Year: 1990-91 Late Shri Harshad S. Dy. Cit, Mehta, Central Circle -4(1), (Through L/H Smt. Jyoti Air India Building, H. Mehta), Nariman Point, Vs. 32, Madhuli Apartment, Mumbai - 400021 Dr. A.B. Road, Worli, Mumbai – 400 018 Pan: Abapm1848F (Appellant) (Respondent)

For Appellant: Shri Vijay Mehta A.RFor Respondent: Dr. P. Daniel, D.R

Section 132(1)Section 143(3)

…ut striking of the correct limb in the notice is invalid and hence the order passed consequent to such notice is also invalid and void ab initio. In defense of his arguments the ld AR relied on the following decisions: a. Mohd. Farhan A. Shaikh v. DCIT & Ors [434 ITR 1 (Bom.)(FB)] [Page No. 220-278 of PB NO. 2] b. Shri Jitesh Jayendra Badaliya v. ITO [ITA No. 7272/Mum/2018] dated 03.03.2021[Page No. 279-286 of PB NO. 2] c. Pavile Projects Private Limited v. DCIT [ITA No. 1181/Murn/2019] dated 20.05.2020 [Page No. 287-292 of PB NO. 2] 17 ITA No.6615/M/2018 & ors. Late Shri Harshad S. Mehta, (Through L/H Smt. Jyot…

Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad vs. Zenotech Laboratories Limited, Hyderabad

Appeals are dismissed in above terms

ITA 844/HYD/2019[2013-14]Status: DisposedITAT Hyderabad03 Sept 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Ashok Kardam, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 843 & 844/HYD/2019 Assessment Year: 2006-07 & 2013-14 Dy.Commissioner of M/s.Zenotech Laboratories Income Tax, Vs Limited, Circle-17(2), HYDERABAD HYDERABAD [PAN: AAFCS6617R] (Appellant) (Respondent) For Revenue : Shri Ashok Kardam, DR For Assessee : Shri K.A.Sai Prasad, AR Date of Hearing : 02-06-2021 Date of Pronouncement : 03-09-2021 O R D E R PER S.S.GODARA, J.M. : These two Revenue’s appeals for AYs.2006-07 &…

Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad vs. Zenotech Laboratories Limited, Hyderabad

Appeals are dismissed in above terms

ITA 843/HYD/2019[2006-07]Status: DisposedITAT Hyderabad03 Sept 2021AY 2006-07

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Ashok Kardam, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 843 & 844/HYD/2019 Assessment Year: 2006-07 & 2013-14 Dy.Commissioner of M/s.Zenotech Laboratories Income Tax, Vs Limited, Circle-17(2), HYDERABAD HYDERABAD [PAN: AAFCS6617R] (Appellant) (Respondent) For Revenue : Shri Ashok Kardam, DR For Assessee : Shri K.A.Sai Prasad, AR Date of Hearing : 02-06-2021 Date of Pronouncement : 03-09-2021 O R D E R PER S.S.GODARA, J.M. : These two Revenue’s appeals for AYs.2006-07 &…

ACIT, Circle-7(1), Hyd, Hyderabad vs. Maruti Cottex Ltd., Hyd, Nalgonda

Appeal is dismissed in above terms

ITA 30/HYD/2016[2011-12]Status: DisposedITAT Hyderabad02 Sept 2021AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri Rohit Mujumdar, DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 30/HYD/2016 Assessment Year: 2011-12 Asst.Commissioner M/s Maruti Cottex Ltd., of Income Tax, Vs Survey no. 257, Circle-7(1), Choutuppal HYDERABAD Nalgonda 508 252 [PAN: AABCM 3763C] (Appellant) (Respondent) For Revenue : Shri Rohit Mujumdar, DR For Assessee : Smt. S. Sandhya, AR Date of Hearing : 10-06-2021 Date of Pronouncement : 02-09-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2011-12 arises…

Eagle Flask Industries Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is allowed

ITA 474/PUN/2017[2004-05]Status: DisposedITAT Pune02 Sept 2021AY 2004-05

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.474 & 2000/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05

Section 143(3)Section 271(1)(c)Section 274Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.474 & 2000/PUN/2017 िनधा"रण वष" / Assessment Year : 2004-05 Eagle Flask Industries Pvt. Ltd., Vs. DCIT, Circle-8, 4th Floor, Parmar Gallery, Pune/ Shivarkar Road, Wanowari, DCIT, Circle-14, Pune – 411 047 Pune PAN : AAACE4197M Appellant Respondent Assessee by Shri M.K. Kulkarni Revenue by Shri T. Vijaya Bhaskar Reddy Date of hearing 02-09-2021 Date of pronouncement 02-09-2021 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by…

Eagle Flask Industries Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is allowed

ITA 2000/PUN/2017[2004-05]Status: DisposedITAT Pune02 Sept 2021AY 2004-05

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.474 & 2000/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05

Section 143(3)Section 271(1)(c)Section 274Section 43B

Jayesh Kishore Jhaveri, Mumbai vs. Jt CIT 19 (2), Mumbai

ITA 97/MUM/2020[1997-1998]Status: DisposedITAT Mumbai01 Sept 2021AY 1997-1998

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita Nos.97, 98 & 101/Mum/2020 (Assessment Years: 1997-98, 2006-07 & 2007-08)

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Usha Gaikwad, D.R

Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 274

…ITA Nos. 97,98 & 101/Mum/2020 A.Ys. 1997-98, 2006-07 & 2007-08 1 Jayesh Kishore Jhaveri Vs. Jt. Commissioner of Income Tax -19(2) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.97, 98 & 101/MUM/2020 (Assessment Years: 1997-98, 2006-07 & 2007-08) Jayesh Kishore Jhaveri Jt. CIT-19(2), 59-B, Fionica Building, Vs. 2nd Floor, Matru Mandir 5th Floor, Walkeshwar Road, Income Tax Office Tardeo, Mumbai – 400 006 Mumbai – 400 007 PAN No. AABPJ8798D (Assessee) (Revenue) Assessee by : Shri Vijay Mehta, A.R Re…

Ashiana Family Trust, Mumbai vs. Assistant Commissioner of Income Tax 27(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5459/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Aug 2021AY 2012-13

Bench: Sri Mahavir Singh, Vp & Sri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 5459/Mum/2019 (ननधाायण वषा / Assessment Year 2012-13) Ashiana Family Trust The Asst. Commissioner Of 13 Vasant Vihar Dr. Cg Road, Income Tax, Circle 27(1) 4Th Floor, Tower No.6, Vashi Chembur, Mumbai फनाभ/ Railway Station Complex Vs. Vashi, Navi Mumbai-400 703 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aabta6326J अऩीराथी की ओय से/ Appellant By : Dr. P Daniel, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 24.06.2021 घोषणा की तायीख / Date Of Pronouncement: 31.08.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: This Appeal Of Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)]-24, Mumbai, [In Short Cit(A)], In Appeal No. Cit(A)-24/Acit-27(1)/It-588/45/2018-19 Dated 14.06.2019. The Assessment Was Framed By The Dy. Commissioner Of Income Tax, Ward 17(2), Mumbai (In Short Dcit/ Ao) For The A.Y. 2012-13 Vide Order Dated 13.11.2014 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). The Penalty Was Levied By Asst. Commissioner Of Income Tax, Circle 27(1), Mumbai Under Section 271(1)(C) Of The Act Vide Order Dated 28.05.2015. Ashiana Family Trust; Ay 12-13 The First Issue In This Appeal Of Assessee Is Against The Order Of 2. Cit(A) Confirming The Levy Of Penalty By The Assessing Officer Under Section 271(1)(C) Of The Act, Even Though There Is Defect In The Notice Issued Under Section 274 Read With Section 271(1)(C) Of The Act. For This, Assessee Has Raised The Following Ground No.1: -

For Appellant: Dr. P Daniel, ARFor Respondent: Shri Brajendra Kumar, DR

Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री भहावीय ससिंह, उऩाध्मऺ एविं श्री एभ. फारगणेश, रेखा सदस्म के सभऺ । BEFORE SRI MAHAVIR SINGH, VP AND SRI M. BALAGANESH, AM आमकय अऩीर सिं./ ITA No. 5459/Mum/2019 (ननधाायण वषा / Assessment Year 2012-13) Ashiana Family Trust The Asst. Commissioner of 13 Vasant Vihar Dr. CG Road, Income Tax, Circle 27(1) 4th Floor, Tower No.6, Vashi Chembur, Mumbai फनाभ/ Railway Station Complex Vs. Vashi, Navi Mumbai-400 703 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./PAN No. AABTA6326J अऩीराथी की ओय से/ Appellant by…

DCIT CC 7(2), Mumbai vs. Ruchi Soya Industries Ltd, Mumbai

In the result, all the appeal of Revenue is dismissed and the appeal of assessee is allowed

ITA 1532/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Aug 2021AY 2007-08

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am Aayakr Apila Sam./ Ita No. 1532/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2007-08) The Dy. Commissioner Of M/S Ruchi Soya Industries Income Tax, Cirrccircle-7(2) Ltd. Room No. 655, Aayakar Ruchi House, Royal Palms, Bhavan, Mumbai-400 020 Vs. Survey No.169, Aarey Milk Colony, Near Mayur Nagar Goregaon (East) Mumbai-400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थामी रेखा िं./Pan No. Aaacr2892L

For Appellant: Shri Bharat Andhle, DRFor Respondent: Shri S.S. Nagar, AR

Section 143(3)Section 254Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण “D” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री भनोज कुभाय अग्रवार, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI MANOJ KUMAR AGGARWAL, AM Aayakr ApIla saM./ ITA No. 1532/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2007-08) The Dy. Commissioner of M/s Ruchi Soya Industries Income Tax, CirrcCircle-7(2) Ltd. Room No. 655, Aayakar Ruchi House, Royal Palms, Bhavan, Mumbai-400 020 Vs. Survey No.169, Aarey Milk Colony, Near Mayur Nagar Goregaon (East) Mumbai-400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant)…

Kotarki Construction Pvt Ltd, Bidar vs. Joint Commissioner of Income Tax Gulbarga Range, Gulbarga

In the result, the appeal by the assessee is allowed

ITA 3395/BANG/2018[2010-11]Status: DisposedITAT Bangalore31 Aug 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2010-11

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Elamurugu G., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 271(1)(c)Section 274Section 40Section 43BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2010-11 Kotarki Construction Pvt. Ltd., Vs. The Joint Commissioner # 131/1, Venkatadri Kotarki of Income Tax, Building, Gandhi Gunj, Gulbarga Range, Chidri Road, Gulbarga. Bidar – 585 401. PAN: AACCK 6097J APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Shri Elamurugu G., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.08.2021 Date of Pronouncement : 31.08.2021 O R D E R Per Chandra Poojari, Accountant Member This…

Gajanan Financial Services Private Limited, Hyderabad vs. ACIT, Circle-2(3), Hyderabad

ITA 255/HYD/2017[2005-06]Status: DisposedITAT Hyderabad18 Aug 2021AY 2005-06

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai. (D.R.)

Section 143(2)Section 143(3)Section 147Section 148Section 70(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ A ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA Nos.255 & 256/Hyd/2017 (Assessment Year : 2005-06) M/s. Gajanan Financial Services Pvt. Ltd., Hyderabad. PAN AABCG 4528M …..Appellant. Vs. Asst. Commissioner of Income Tax, Circle 2(3), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Y.V.S.T. Sai. (D.R.) Date of Hearing : 7.4.2021. Date of Pronouncement : 18.08.2021. O R D E R Per Shri S.S. Godara, J.M. : These assessee’s appeals for Asst. Yea…