N.G. Technologies (In Liquidation) v. Commissioner of Income-tax

70 Taxmann.com 37Supreme Court of India2016#9892 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 263 Section 271(1)(c)Section 32(1)(iia)Section 40(a)(ii)

Judgments citing N.G. Technologies (In Liquidation) v. Commissioner of Income-tax

SAIPHIA TECHNOLOGY PRIVATE LIMITED,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS) , NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

Appeal is partly allowed

ITA 172/IND/2024[2015-16]Status: HeardITAT Indore22 Jan 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2015-16 Saiphia Technology Private Nfac Limited, Delhi 1St Floor Ankit Plaza, बनाम/ Kolar Road, Vs. Near Nayapura Bus Stop, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aancs1814Q Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 22.01.2025

Section 143Section 143(3)Section 271(1)(c)Section 32(1)(iia)Section 40

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER Assessment Year:2015-16 Saiphia Technology Private NFAC Limited, Delhi 1st Floor Ankit Plaza, बनाम/ Kolar Road, Vs. Near Nayapura Bus Stop, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AANCS1814Q Assessee by Shri Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.01.2025 Date of Pronouncement 22.01.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 23.01.2024…

RAJARAM PATIDAR,BHOPAL MADHYA PRADESH vs. INCOME TAX OFFICER 2(4), HOSHANGABAD ROAD

Appeal is partly allowed as indicated above

ITA 129/IND/2024[2010-11]Status: DisposedITAT Indore27 Jun 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2010-11 Rajaram Patidar, Income-Tax Officer, H.No.112, Near Ram Lila 2(4), Maidan, Hoshangabad Road, बनाम/ Ward No. 52-53, Bhopal Vs. Misrod (Assessee/Appellant) (Revenue/Respondent) Pan: Bkapp7594R Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.06.2024 Date Of Pronouncement 27.06.2024

Section 143(2)Section 271(1)(c)Section 54B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rajaram Patidar, Income-tax Officer, H.No.112, Near Ram Lila 2(4), Maidan, Hoshangabad Road, बनाम/ Ward No. 52-53, Bhopal Vs. Misrod (Assessee/Appellant) (Revenue/Respondent) PAN: BKAPP7594R Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.06.2024 Date of Pronouncement 27.06.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 10.01.202…

SHAILENDRA NAHAR,MUMBAI vs. ASST CIT 25(2), MUMBAI

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

ITA 260/MUM/2017[2008-09]Status: DisposedITAT Mumbai22 Oct 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.260/Mum/2017 (नििाारण वर्ा / Assessment Year : 2008-09) बिाम/ Mr. Shailendra Nahar Acit 25(2) 201, H Panchavan C-10, 412 Bkc Complex, Complex, Mumbai-400051 V. Laxman Mhatre Road, Borivali (W), Mumbai- 400051 स्थायी ऱेखा सं./ Pan: Aavpn1018L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Rajeev Khandelwal Revenue By : Shri. Chaudhary Arun Kumar Singh

For Appellant: Shri. Rajeev KhandelwalFor Respondent: Shri. Chaudhary Arun Kumar

Section 10(38)Section 111ASection 143(3)Section 271Section 271(1)(c)

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.260/Mum/2017 (नििाारण वर्ा / Assessment Year : 2008-09) बिाम/ Mr. Shailendra Nahar ACIT 25(2) 201, H Panchavan C-10, 412 BKC Complex, Complex, Mumbai-400051 v. Laxman Mhatre Road, Borivali (W), Mumbai- 400051 स्थायी ऱेखा सं./ PAN: AAVPN1018L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Rajeev Khandelwal Revenue by : Shri. Chaudhary Arun Kumar Singh सुनवाई की तारीख /Date of Hearing : 10…

A.C.I.T. CENTRAL CIRCLE-20, MUMBAI vs. ANKUR DRUGS & PHARMA LTD., MUMBAI

In the result appeal of the Revenue in I

ITA 7529/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Feb 2018AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 7529/Mum/2011 (नििाारण वर्ा / Assessment Year: 2006-07)

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. R.P Meena, CIT DR

Section 132(1)Section 139(1)Section 153ASection 271(1)(c)Section 80I

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No. 7529/Mum/2011 (नििाारण वर्ा / Assessment Year: 2006-07) बिाम/ ACIT, Central Circle-20 M/s. Ankur Drugs & R.No. 402, Pharma Ltd., 4t h floor, 29t h Floor, Lotus Business v. Aayakar Bhavan, Park, Andheri Link Road, M.K Road, Andheri(W), Mumbai-400020 Mumbai- 400056 स्थायी ऱेखा सं./ PAN : AACCA2062M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri. Vijay Mehta Revenue by : Shri. R.P Meena, C…

DCIT, CHENNAI vs. GREATSHINE HOLDINGS PRIVATE LIMITED, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 271/CHNY/2017[2012-13]Status: DisposedITAT Chennai26 Feb 2018AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 271/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner Of M/S. Greatshine Holdings Private Limited, 6Th Floor, Samson Towers, Income Tax, Vs. Corporate Circle 2(1), 403L, Pantheon Road, Egmore, Chennai 600 034. Chennai 600 008. [Pan:Aadcg6913E] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri Mohd. Mustafa, Jcit ""यथ" क" ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 01.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 26.02.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 6, Chennai Dated 28.11.2016 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Penalty Levied Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short]. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In Generator

For Appellant: Shri Mohd. Mustafa, JCITFor Respondent: Shri S. Sridhar, Advocate

Section 143(3)Section 271(1)(c)Section 32(1)(iia)

…आयकर अपील"य अ"धकरण, ‘‘ए’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No. 271/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner of M/s. Greatshine Holdings Private Limited, 6th Floor, Samson Towers, Income Tax, Vs. Corporate Circle 2(1), 403L, Pantheon Road, Egmore, Chennai 600 034. Chennai 600 008. [PAN:AADCG6913E] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appella…

CAPRICON REALTY LTD.,MUMBAI vs. ACIT CIR 2(1), MUMBAI

In the result, appeal of assessee is allowed

ITA 5724/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Nov 2017AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 5724/Mum/2013 (नििाारण वर्ा / Assessment Year : 2005-06)

For Appellant: Shri. K. Gopal/For Respondent: Shri H.N Singh,CIT-DR

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

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No. 5724/Mum/2013 (नििाारण वर्ा / Assessment Year : 2005-06) बिाम/ Capricon Realty Ltd. ACIT, CIR 2(1) 213 Sir Vithaldas Chambers Aayakar Bhavan 16 Mumbai Samachar Marg, M K Road v. Mumbai 400001 Mumbai 400020 स्थायी ऱेखा सं./ PAN : AAACC4297J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. K. Gopal/ Ms. Neha Paranjpe Revenue by : Shri H.N Singh,CIT-DR सुनवाई की तारीख /Date of Hearing : 04-1…

DCIT 19(3), MUMBAI vs. WADHWA CONSTRUCTIONS, MUMBAI

The appeal of the Revenue is dismissed

ITA 4470/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Apr 2017AY 2008-09

Section 2Section 271(1)(c)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ,‘ जी’’,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री मनोज कुमार अग्रवाल, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2008-09 DCIT-19(3) M/s. Wadhwa Constructions बनाम/ Room No.305, 3rd Floor, 425/A, Vasukamal, Piramal Chambers, 14th Road, Bandra (West) Vs. Lalbaug, Parel, Mumbai – 400 050 Mumbai – 400 012 ( याजस्व /Revenue) (यनधाारयती /Assessee) PAN. No.AAAFW6792M याजस्व की ओर से / Revenue by Ms. Anupama Singla – DR यनधाारय…

DCIT, NEW DELHI vs. M/S. GRANITE GATE PROPERTIES PVT. LTD., NEW DELHI

ITA 2239/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Dec 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadi N Mishra

For Appellant: Shri Sanjeev Sapra, CAFor Respondent: Shri A.K. Saroha, CIT (DR)

Section 271

…FIT FOR PUBLICATION (JM) (AM) ITA Nos. 2239, 2240/Del/2014 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "C", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADI N MISHRA, ACCOUNTANT MEMBER ITA Nos.:- 2239, 2240/Del/2014 Assessment Years: 2010-11, 2011-12 DCIT, Circle 12 (1) M/s. Granite Gate Properties Pvt. New Delhi. Ltd. Vs. C-23, Greater Kailash Part-1, New Delhi - 110 048 PAN AADCR6248M (Appellant) (Respondent) Department by : Shri A.K. Saroha, CIT (DR) Assessee by: Shri Sanjeev Sapra, CA Date of Hearing 19/10/2016 Date of pronouncement 16/12/2016 O R D E R Per ANADI N MISHRA. A.M. (A)These a…

M/S. INTERTEC,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal stands allowed

ITA 6119/DEL/2013[2007-08]Status: DisposedITAT Delhi03 Aug 2016AY 2007-08

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri T Vasanthan, Sr. DR

Section 143(3)Section 271Section 271(1)(c)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. D. AGRAWAL, HON’BLE VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.6119/Del/2013 (Assessment Year 2007-08) Intertec, Vs. DCIT, Circle 24(1), Farm No.8, Khasra No.56/23/2, New Delhi Dera Mandi Village Mehrauli, New Delhi -110 047 GIR / PAN :AAAFI 2013H (Appellant) (Respondent) Appellant by :Shri M. P. Rastogi, Adv. Shri P N Shasstry, CA Respondent by :Shri T Vasanthan, Sr. DR Date of hearing: 28.06.2016 Date of Pronouncement: 03.08.2016 ORDER PER BEENA A. PILLAI, JM: The present appeal has been filed by the asse…

SHRI ADITYA MALLA,NOIDA vs. ITO, NOIDA

In the result, appeal filed by the assessee stands partly allowed

ITA 2457/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jul 2016AY 2011-12

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri Pradip Dinodia. CAFor Respondent: Shri T. Vasanthan, Sr. DR

Section 24Section 271(1)(c)Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. D. AGRAWAL, HON’BLE VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.2457/Del/2016 (Assessment Year 2011-12) Aditya Malla, Vs. ITO, Wad 1(1), C/o Col. L. B. Malla (Retd.) NOIDA 1796, Sector 29, NOIDA GIR / PAN :ACIPM2637F (Appellant) (Respondent) Appellant by :Shri Pradip Dinodia. CA Shri R. K. Kapoor, CA Respondent by :Shri T. Vasanthan, Sr. DR Date of hearing: 11.07.2016 Date of Pronouncement: 27.07.2016 ORDER PER BEENA A. PILLAI, JM: The present penalty appeal has been preferred by the assessee against the ord…

M/S. GUPTA INTERNATIONAL,PANIPAT vs. ACIT, PANIPAT

In the result, the appeal of the assessee is partly allowed

ITA 2247/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jul 2016AY 2009-10

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Smt. Beena A. Pillai Mt. Beena A. Pillai Mt. Beena A. Pillaimt. Beena A. Pillai

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri T. Vasanthan, Senior DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘C’ : NEW DELHI BENCH ‘ BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND G.D. AGRAWAL, VICE PRESIDENT AND AND AND , JUDICIAL MEMBER SMT. BEENA A. PILLAI MT. BEENA A. PILLAI MT. BEENA A. PILLAI, JUDICIAL MEMBER MT. BEENA A. PILLAI , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 2247/Del/2014 ITA No…