Naresh Chand Aganual v. CIT

38 Taxmann.com 397High Court2013#7021 most cited
16

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 133(6)Section 145(3)Section 271(1)(c)Section 143(3)Section 147Section 271(1)(c) Explanation 1Section 44AD

Issues it is cited on

furnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularsconcealment of incomelevy of penaltysection 271(1)section 271section 271(1)(c)section 27indiabusiness

Judgments citing Naresh Chand Aganual v. CIT

INCOME TAX OFFICER- 23(3)(1), MUMBAI, MUMBAI vs. TISYA JEWELS, MUMBAI

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 870/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Jun 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR
Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

INCOME TAX OFFICIER- 23(3)(1), MUMBAI, MUMBAI vs. TISYA JEWELS, MUMBAI

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 869/MUM/2025[2007-08]Status: DisposedITAT Mumbai27 Jun 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR
Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

SCHINDLER INDIA P.LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7493/MUM/2014[2005-06]Status: DisposedITAT Mumbai22 Sept 2023AY 2005-06

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

SCHINDLER INDIA P.LTD,MUMBAI vs. DCIT RG 8(3), MUMBAI

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7492/MUM/2014[2004-05]Status: DisposedITAT Mumbai22 Sept 2023AY 2004-05

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2600/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Feb 2017AY 2008-09

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2599/MUM/2015[2007-08]Status: DisposedITAT Mumbai03 Feb 2017AY 2007-08

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2598/MUM/2015[2006-07]Status: DisposedITAT Mumbai03 Feb 2017AY 2006-07

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2597/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Feb 2017AY 2005-06

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2596/MUM/2015[2004-05]Status: DisposedITAT Mumbai03 Feb 2017AY 2004-05

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2595/MUM/2015[2003-04]Status: DisposedITAT Mumbai03 Feb 2017AY 2003-04

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

HEMA R GUPTA,MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result, appeals of the Assessee are allowed

ITA 2643/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Dec 2016AY 2008-09

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

HEMA R. GUPTA,MUMBAI vs. ITO WD 14(3)(2), MUMBAI

In the result, appeals of the Assessee are allowed

ITA 2640/MUM/2015[2004-05]Status: DisposedITAT Mumbai30 Dec 2016AY 2004-05

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

RAKEHSKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result, appeals of the Assessee are allowed

ITA 2594/MUM/2015[2002-03]Status: DisposedITAT Mumbai30 Dec 2016AY 2002-03

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

HEMA R. GUPTA,MUMBAI vs. ITO WD 14(3)(2), MUMBAI

In the result, both the appeals are allowed

ITA 2639/MUM/2015[2002-03]Status: DisposedITAT Mumbai30 Sept 2016AY 2002-03

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2002-03

For Appellant: Shri. Vimal PunamiyaFor Respondent: Captain Pradeep Arya
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2002-03 Smt. Hema R. Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Shree Ram Sales & Earnesh House, Mumbai. Synthetics, Shop No. 4, Ram Galli, Vs. Pankaj Market Champa, Gally Cross Lane, Mumbai- 400 002. PAN:- AAKPG3030E (Appellant) (Respondent) & Assessment Year: 2008-09 Sh. Nilesh Rakesh Kumar Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Dev Vani Insdustries, Earnesh House, Mumbai. Shop No. 4, Ram Galli, Pankaj Market Champa, Vs. Gally Cross Lane, Mumbai- 400 002. PAN:- AFUPG9510H (…

NILESH RAKESHKUMAR GUPTA,MUMBAI vs. ITO WD 14(3)(2), MUMBAI

In the result, both the appeals are allowed

ITA 2638/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2002-03

For Appellant: Shri. Vimal PunamiyaFor Respondent: Captain Pradeep Arya
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2002-03 Smt. Hema R. Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Shree Ram Sales & Earnesh House, Mumbai. Synthetics, Shop No. 4, Ram Galli, Vs. Pankaj Market Champa, Gally Cross Lane, Mumbai- 400 002. PAN:- AAKPG3030E (Appellant) (Respondent) & Assessment Year: 2008-09 Sh. Nilesh Rakesh Kumar Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Dev Vani Insdustries, Earnesh House, Mumbai. Shop No. 4, Ram Galli, Pankaj Market Champa, Vs. Gally Cross Lane, Mumbai- 400 002. PAN:- AFUPG9510H (…

M/S. PRAHALAD FINANCE & CAPITAL (P) LTD.,GHAZIABAD vs. DCIT, NEW DELHI

The appeal is allowed

ITA 5992/DEL/2015[2006-07]Status: DisposedITAT Delhi31 Mar 2016AY 2006-07
For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Subhakant Sahu, Sr. DR
Section 144Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “I-2” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI PRASHANT MAHARISHI Assessment Year: 2006-07 Prahalad Finance & Capital (P) Ltd., vs. DCIT, C/o. Akhilesh Kumar, Adv. Range-23, Chamber No. 206-07, Ansal “Satyam”, New Delhi. RDC Raj Nagar, Ghaziabad. (PAN: AAACP2619K) (Appellant) (Respondent) Assessee by: Shri Akhilesh Kumar, Adv. Department by: Shri Subhakant Sahu, Sr. DR Date of hearing : 04 .02.2016 Date of pronouncement: 31 :03.2016 ORDER PER I.C. SUDHIR: JUDICIAL MEMBER Upholding the penalty of Rs.31,269 under section 271(1)(c) of the Income-tax Act, 1961 by t…

Naresh Chand Aganual v. CIT (38 Taxmann.com 397) — Cited in 16 Judgments | BharatTax