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 274Section 143(3)Section 270ASection 153ASection 250Section 147Section 143(2)
Read the full judgment

Issues it is cited on

section 270a(8)section 271(l)record datesection 271(l)(c)section 274section 270a(9)furnishing inaccurate particularsfurnishing inaccurate particulars of incomeconcealment of incomenon-application of mindpenalty proceedings initiatedpenalty u/s 271(1)(c)

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

Income-Tax Officer, Ward - 5(1), Pune vs. Maharashtra State Co-Operative Credit Societies Deposit Gurantee Corp. Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 1493/PUN/2018[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „A‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.709/PUN/2017 निर्धारण वषा / Assessment Year : 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 PAN: AABTM4090M Appellant Respondent आयकर अपीऱ सं. / ITA Nos.1492 & 1493/PUN/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp…

Income-Tax Officer, Ward - 5(1), Pune vs. Maharashtra State Co-Operative Credit Societies Deposit Gurantee Corp. Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 1492/PUN/2018[2007-08]Status: DisposedITAT Pune18 Aug 2021AY 2007-08

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „A‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.709/PUN/2017 निर्धारण वषा / Assessment Year : 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 PAN: AABTM4090M Appellant Respondent आयकर अपीऱ सं. / ITA Nos.1492 & 1493/PUN/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp…

Income Tax Officer, Pune vs. Maharashtra State Co-Operative Credit Societies Deposite Gurantee Corp.Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 709/PUN/2017[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „A‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.709/PUN/2017 निर्धारण वषा / Assessment Year : 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 PAN: AABTM4090M Appellant Respondent आयकर अपीऱ सं. / ITA Nos.1492 & 1493/PUN/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp…

Manav Packaging Industries Pvt.Ltd, Pune vs. Income-Tax Officer, Ward - 11(1), Pune

In the result, the appeal of assessee in ITA No

ITA 2420/PUN/2017[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri S.P. Walimbe
Section 143Section 271(1)(c)Section 274Section 43B

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.2418 to 2420/PUN/2017 नििाारण वषा / Assessment Years : 2006-07 to 2008-09 Manav Packaging Industries Pvt. Ltd., Plot No. 76/77, D-3, Block MIDC, Chinchwad, Pune PAN : AABCM1824A ......अऩीऱाथी / Appellant बिाम / V/s. The ITO, Ward-11(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 30-06-2021 घो…

Manav Packaging Industries Pvt.Ltd, Pune vs. Income-Tax Officer, Ward - 11(1), Pune

In the result, the appeal of assessee in ITA No

ITA 2419/PUN/2017[2007-08]Status: DisposedITAT Pune18 Aug 2021AY 2007-08

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri S.P. Walimbe
Section 143Section 271(1)(c)Section 274Section 43B

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.2418 to 2420/PUN/2017 नििाारण वषा / Assessment Years : 2006-07 to 2008-09 Manav Packaging Industries Pvt. Ltd., Plot No. 76/77, D-3, Block MIDC, Chinchwad, Pune PAN : AABCM1824A ......अऩीऱाथी / Appellant बिाम / V/s. The ITO, Ward-11(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 30-06-2021 घो…

Manav Packaging Industries Pvt.Ltd, Pune vs. Income-Tax Officer, Ward - 11(1), Pune

In the result, the appeal of assessee in ITA No

ITA 2418/PUN/2017[2006-07]Status: DisposedITAT Pune18 Aug 2021AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri S.P. Walimbe
Section 143Section 271(1)(c)Section 274Section 43B

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.2418 to 2420/PUN/2017 नििाारण वषा / Assessment Years : 2006-07 to 2008-09 Manav Packaging Industries Pvt. Ltd., Plot No. 76/77, D-3, Block MIDC, Chinchwad, Pune PAN : AABCM1824A ......अऩीऱाथी / Appellant बिाम / V/s. The ITO, Ward-11(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 30-06-2021 घो…

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

In the result, appeal of the assessee is allowed

ITA 4635/MUM/2019[2005-06]Status: DisposedITAT Mumbai05 Aug 2021AY 2005-06

Bench: Shri C.N. Prasad, Hon'Bleshri Ambrish Manoj Dhupelia V. Dcit – Central Circle – 1(1) 12-13, Esplanade, 3Rd Floor, 3 Old Cgo Building, Annexe A.K. Nayak Marg, Fort 9Th Floor, Room No. 903 Mumbai - 400001 M.K. Road, Mumbai-400020 Pan: Aaipd2710L (Appellant) (Respondent) Assessee By : Dr. K. Shivram & Shri Sanjay Parikh Department By : Smita Verma

For Appellant: Dr. K. Shivram &For Respondent: Smita Verma
Section 271Section 271(1)(c)Section 274

…both the limbs without striking off the irreverent limb and specifying the charge for which the notice was issued. Ld.Counsel for the assessee submits that Hon'ble Bombay High Court (Full Bench at Goa) in the case of Mr. Mohd. Farhan A. Shaikh v. DCIT [(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. Therefore, it is submitted that since the notice issued u/s.…

Bhavya Shashank Shanbhag, Mumbai vs. DCIT CC 1(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 4633/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Aug 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Dr. K. Shivram &For Respondent: Smita Verma
Section 271Section 271(1)(c)Section 274

…both the limbs without striking off the irreverent limb and specifying the charge for which the notice was issued. Ld.Counsel for the assessee submits that Hon'ble Bombay High Court (Full Bench at Goa) in the case of Mr. Mohd. Farhan A. Shaikh v. DCIT [(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. Therefore, it is submitted that since the notices issued u/s…

Bhavya Shashank Shanbhag, Mumbai vs. DCIT CC 1(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 4632/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Aug 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Dr. K. Shivram &For Respondent: Smita Verma
Section 271Section 271(1)(c)Section 274

…both the limbs without striking off the irreverent limb and specifying the charge for which the notice was issued. Ld.Counsel for the assessee submits that Hon'ble Bombay High Court (Full Bench at Goa) in the case of Mr. Mohd. Farhan A. Shaikh v. DCIT [(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. Therefore, it is submitted that since the notices issued u/s…

Rajmata Jijabai Co.Op.Hsg. Soc. Ltd., Mumbai vs. ITO Warad 15 (1)(3) Now ITO Ward 26 (2)(5), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6694/MUM/2019[2007-08]Status: DisposedITAT Mumbai26 Jul 2021AY 2007-08

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 6694/Mum/2019 (ननधाायण वर्ा / Assessment Year 2007-08) Rajmata Jijabai Co-Op Hsg. The Income Tax Officer, Society Ltd. Ward, Mumbai फनाभ/ 28, Veena Beena, Gurunank Road, Bandra West, Vs. Mumbai-400 050 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaaar2683R अऩीराथी की ओय े/ Appellant By : Shri M. Subramanian, Ar प्रत्मथी की ओय े/ Respondent By : Shri Bharat Andhale, Dr ुनवाई की तायीख / Date Of Hearing: 26.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 26.07.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: This Appeal Of The Assessee Is Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-38, Mumbai [In Short Cit(A)], In Appeal No. Cit(A)-38/Ito.15(1)(3)/It.10814/2014-15 Vide Dated 24.07.2019. The Assessment Was Framed By The Income Rajmata Jijabai Co-Op Hsg. Society Ltd.; Ay 07-08 Tax Officer, Ward 15(1)(3), Mumbai (In Short Ito/ Ao) For The A.Y. 2007-08 Vide Order Dated 27.12.2010 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’). The Penalty Is Levied By Ito, Ward 15(1)(3), Mumbai Under Section 271(1)(C) Vide Order Dated 26.03.2014. 2. The Only Issue In This Appeal Of Assessee Is Against The Order Of Cit(A) Confirming The Action Of The Assessing Officer In Levying The Penalty Under Section 271(1)(C) Of The Act. For This, Assessee Has Raised The Following Ground No.1:-

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Bharat Andhale, DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…s, whether the penalty is initiated for concealing the particulars of income or for furnishing of inaccurate particulars of such income. We noted that this issue is now covered by the decision of Hon’ble Bombay High court Mohd. Farhan A. Shaikh V. ACIT (2021) 434 ITR 1 (Bom), wherein it is held that the assessee must be informed of the grounds of the penalty proceedings only through statutory notice. An omnibus notice suffers from the vice of vagueness. CIT v. Kaushalya (Smt ) (1995] 216 ITR 660 (Bom)(HC) distinguished Ventura Textiles Ltd. v. CIT [2020] 426 ITR 478 (Bom)(HC) distinguished. Dilip N. Shroff v. JCI…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commiossioner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 53/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Jul 2021AY 2012-13

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Incme Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 52/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 51/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 50/ASR/2021[2009-10]Status: DisposedITAT Amritsar20 Jul 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissoner of Income Tax Central Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 49/ASR/2021[2008-09]Status: DisposedITAT Amritsar20 Jul 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Shrimati Ravneet Kaur Grewal, Mohali vs. Deputy Commissioner of Income Taxcentral Circle-1, Jalandhar

In the result, the bunch of appeals of the assessee is allowed

ITA 48/ASR/2021[2007-08]Status: DisposedITAT Amritsar20 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 48 to 53/Asr/2021 Assessment Years: 2007-08 to 2012-13 Smt. Ravneet Kaur Grewal, Vs. DCIT, C.C.-1 1075, Sector 69, Mohali Jalandhar. [PAN: BFNPK9092] (Appellant) (Respendent) Appellant by Sh. Sudhir Sehgal, AR. Respondent by Sh. DR Date of Hearing 14.07.2021 Date of Pronouncement 20 .07.2021 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals is filed by the assessee against the order even dated 21.06.2021, passed by the CIT(A)-5, Ludhiana. 2. The…

Neelimala Estates Private Limited, Hyderabad vs. Income Tax Officer, Ward-16(2), Hyderabad

Appeals are allowed in above terms

ITA 677/HYD/2018[2005-06]Status: DisposedITAT Hyderabad19 Jul 2021AY 2005-06

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

For Appellant: NONEFor Respondent: Shri Sunku Srinivasu, 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. 676 & 677/HYD/2018 Assessment Years: 2004-05 & 2005-06 Neelimala Estates Pvt. Ltd., Income Tax Officer, HYDERABAD Vs Ward-16(2), [PAN: AABCN5962A] Hyderabad (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Sunku Srinivasu, DR Date of Hearing : 19-05-2021 Date of Pronouncement : 19-07-2021 O R D E R PER S.S.GODARA, J.M. : These two assessee’s appeals for AYs.2004-05 & 2005-06 arises from the CIT(A)-4,…

Neelimala Estates Private Limited, Hyderabad vs. Income Tax Officer, Ward-16(2), Hyderabad

Appeals are allowed in above terms

ITA 676/HYD/2018[2004-05]Status: DisposedITAT Hyderabad19 Jul 2021AY 2004-05

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

For Appellant: NONEFor Respondent: Shri Sunku Srinivasu, 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. 676 & 677/HYD/2018 Assessment Years: 2004-05 & 2005-06 Neelimala Estates Pvt. Ltd., Income Tax Officer, HYDERABAD Vs Ward-16(2), [PAN: AABCN5962A] Hyderabad (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Sunku Srinivasu, DR Date of Hearing : 19-05-2021 Date of Pronouncement : 19-07-2021 O R D E R PER S.S.GODARA, J.M. : These two assessee’s appeals for AYs.2004-05 & 2005-06 arises from the CIT(A)-4,…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. M/S Optiseru Muskan Service Private Limited, Hyderabad

Appeal is dismissed in above terms

ITA 2117/HYD/2018[2005-06]Status: DisposedITAT Hyderabad12 Jul 2021AY 2005-06

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri P. Murali Mohana Rao, C.AFor Respondent: Smt. N. Esther, D.R
Section 271Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES : BENCH “A” HYDERABAD (Through Video Conference) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 2117/Hyd./2018 A.Y : 2005-06 Dy.CIT, Circle 16(2) vs. M/s Optiserv Muskan Service Pvt. Ltd. Hyderabad Hyderabad [PAN: AAACO5993P] (Appellant) (Respondent) For Revenue: Smt. N. Esther, D.R. For Assessee: Shri P. Murali Mohana Rao, C.A. Date of Hearing : 01/06/2021 Date of Pronouncement : 12/07/2021 O R D E R PER S.S. GODARA, J.M. This Revenue’s appeal for A.Y. 2005-06 arises against the CIT(A)- 4 Hyderabad’s orde…

Lubrizol India Pvt Ltd., Thane vs. Dy CIT (Ltu)-2, Mumbai

In the result, the appeal of assessee is allowed

ITA 6284/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 6284/Mum/2019 (ननधाायण वषा / Assessment Year 2011-12) Lubrizol India Private Limited The Dy. Commissioner Of 9/3, Thane Belapur Road, Income Tax, (Ltu)-2 फनाभ/ 29Th Turbhe, Navi Mumbai-400 705 Florr, Centre No.1, World Trade Centre, Cuffe Vs. Parade, Mumbai-400 005 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aaaml0126H अऩीराथी की ओय से/ Appellant By : Shri Niraj Sheth, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 21.06.2021 घोषणा की तायीख / Date Of Pronouncement: 12.07.2021 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)]-1, Mumbai [In Short Cit(A)], Dated 06.08.2019. The Assessment Was Framed By The Dy. Commissioner Of Income Tax, (Ltu)-2, Mumbai (In Short Acit/ Ito/ Lubrizol India Private Limited; Ay: 11-12 Ao) For The A.Y. 2011-12 Vide Order Dated 23.02.2015 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri Niraj Sheth, 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 SHRI MAHAVIR SINGH, VP AND SHRI M. BALAGANESH, AM आमकय अऩीर सिं./ ITA No. 6284/Mum/2019 (ननधाायण वषा / Assessment Year 2011-12) Lubrizol India Private Limited The Dy. Commissioner of 9/3, Thane Belapur Road, Income Tax, (LTU)-2 फनाभ/ 29th Turbhe, Navi Mumbai-400 705 Florr, Centre No.1, World Trade Centre, Cuffe Vs. parade, Mumbai-400 005 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./PAN No. AAAML0126H अऩीराथी की ओय से/ Appellan…