Ms. Sandhya Gadkari Sharma v. DCIT

142 DTR 129Reported decision2016#19113 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2023.

Judgments citing Ms. Sandhya Gadkari Sharma v. DCIT

Smt. Krishna, Alwar vs. ITO, Ward-Bhiwadi, Alwar

In the result, both appeal of the assessee in ITA No

ITA 435/JPR/2023[2010-11]Status: DisposedITAT Jaipur19 Oct 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (FCA.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 151(1)Section 271(1)(c)Section 69

…of penalty AO had not given a clear finding whether penalty was imposed on assessee for having concealed particulars of income or having furnished inaccurate particulars of income. HC upheld the order of Tribunal. • Ms. Sandhya Gadkari Sharma Vs. DCIT (2016) 142 DTR 129 (Mum.) (Trib.) It is incumbent upon the AO to specify whether the penalty u/s 271(1)(c) is being levied for concealment of income or for furnishing inaccurate particulars of income. In the absence of specific charge, levy of penalty would be bad in law. In the instant case, AO initiated the proceedings u/s 271(1)(c) without making out any particu…

Smt. Krishna, Alwar vs. ITO, Ward-Bhiwadi, Alwar

In the result, both appeal of the assessee in ITA No

ITA 434/JPR/2023[2010-11]Status: DisposedITAT Jaipur19 Oct 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (FCA.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 151(1)Section 271(1)(c)Section 69

Raj Kumar Jain, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, appeal of the assessee is allowed

ITA 323/JPR/2022[2014-15]Status: DisposedITAT Jaipur08 Dec 2022AY 2014-15

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri P.R. Meena (CIT)

Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 153B(1)(b)Section 271Section 271ASection 271aSection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 323/JP/2022 Assessment Year : 2014-15. cuke Shri Raj Kumar Jain Assistant Commissioner of Vs. 602, Plearl Passion, Income Tax, Rajendra Marg, Bapu Nagar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABDPJ 8188 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L.…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT

Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

…'ble ITAT in the case of Mradula Agarwal vs. Income Tax Officer in ITA No. 176/JP/2016 dated 16.09.2016. Besides ITAT Bangalore Bench in the case of H. Laxmi Narayan (2015) 41 ITR 465 and Mumbai ITAT Bench in the case of Sandhya Gadkari Sharma vs. DCIT (2016) 142 DTR 129 have also followed the decision. All these decision imposed a duty upon the Learned Assessing Officer for following the due procedure in the course of levy of penalty by issuing correct 20 Mangi Lal Kandoi, Jaipur vs. ACIT, Jaipur and relevant show cause notices. These decisions have laid importance to the fact that levy of penalty should not…