New Sorathia Engg. Co. Ltd. v. CIT

155 Taxmann 513High Court2006#5968 most cited

What is New Sorathia Engg. Co. Ltd. v. CIT authority for?

A penalty for furnishing inaccurate particulars of income can be deleted if levied on a wrong charge by the Assessing Officer.

19

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

Also referred to as

New Sorathia Engg. Co. Ltd. v. CIT · section 271(1)(c) · penalty u/s 271(1)(c) · furnishing inaccurate particulars of income · wrong charge · levy of penalty · concealment of income · section 274

Sections most often in play

Section 143(3)Section 147Section 271(1)(c)Section 274Section 275

Issues it is cited on

furnishing inaccurate particulars of incomefurnishing inaccurate particularsconcealment of incomenon-application of mindpenalty under section 271(1)(c)penalty u/s 271(1)(c)section 274levy of penaltysection 271(1)section 271section 271(1)(c)section 27

Judgments citing New Sorathia Engg. Co. Ltd. v. CIT

MORAJ GROUP HOSPOTALITIES INC,NAVI MUMBAI vs. CENTRAL CIRCLE 5(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2047/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri. Pradip Kapasi, CAFor Respondent: Shri. Annavaran Kosuri, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Moraj Group Hospitalities INC Central Circle 5(2), Mumbai Plot No. 57, Sector 17, Koperkhairne, Vs. Navi Mumbai – 400709 (PAN : AASFM1669B) (Appellant) (Respondent) Present for: Assessee : Shri. Pradip Kapasi, CA Revenue : Shri. Annavaran Kosuri, Sr. DR Date of Hearing : 23.07.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)- 53, Mumb…

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 1502/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Apr 2025AY 2015-16
For Appellant: Shri S.L. Poddar, Adv. &For Respondent: Shri P.P. Meena, CIT
Section 250Section 271(1)(c)Section 35A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA. No. 1502/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16\nSuperfine Hotels Pvt. Ltd.\n2nd Floor, J-13, Lal Kothi Yojna,\nNehru Sahakar Marge, jaipur.\nबनाम\nVs.\nDeputy Commissioner of\nIncome Tax,\nCircle6,\nJaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AALCS0201P\nअपीलार्थी / Appellant\nप्रत्यर्थी / R…

BALAJI METAL AND SPONGE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 5(4), KOLKATA, KOLKATA

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

ITA 1486/KOL/2024[2012-2013]Status: DisposedITAT Kolkata29 Nov 2024AY 2012-2013

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 139Section 144Section 148Section 250Section 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1486/KOL/2024 Assessment Year: 2012-13 Balaji Metal And Sponge Pvt. Ltd……………………………………….Appellant [PAN: AACCB4997Q] Vs. ITO, IT Department, NFAC, Delhi...........................................Respondent Appearances: Assessee represented by: S.K.Tulsiyan, Adv. Department represented by: Ranu Biswas, ADDL.CIT, Sr. DR. Date of concl…

M/S. D.K. INDUSTRIES,KOLKATA vs. I.T.O., WARD - 34(3), KOLKATA, KOLKATA

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

ITA 1417/KOL/2024[2010-2011]Status: DisposedITAT Kolkata13 Nov 2024AY 2010-2011

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(3)Section 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1417/KOL/2024 Assessment Year: 2010-11 M/s. D.K. Industries…………………………………………………………Appellant [PAN: AABFD 9250 E] Vs. ITO, Ward-34(3), Kolkata......................................................Respondent Appearances: Assessee represented by: S.K. Tulsiyan, Adv. Department represented by: Ankur Goyal, JCIT, Sr. D/R. Date of conclud…

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

ITA 185/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…inaccurate particulars of income. Since, the learned Assessing Officer has levied the penalty on a wrong charge, same deserves to be deleted and in support reliance placed at following decisions: - “1. New Sorathia Engg. Co. Ltd., Vs. CIT (2005) 282 ITR 642/155 Taxmann 513(Guj.), 2. Chandra Prakash Bubna Vs. ITO (2015) 64 taxmann.com 155 (Kolkata-Trib.) 3. CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) 4. CIT vs. SSA’s Emerald Meadows (2016) 73 taxmann.com 248 (SC).” 08. As regards to the decision of Hon'ble Calcutta High Court in case of CIT vs. Prasanna Dugar (2015) 59 taxma…

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

ITA 184/PAT/2023[2014-15]Status: HeardITAT Patna29 Aug 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…inaccurate particulars of income. Since, the learned Assessing Officer has levied the penalty on a wrong charge, same deserves to be deleted and in support reliance placed at following decisions: - “1. New Sorathia Engg. Co. Ltd., Vs. CIT (2005) 282 ITR 642/155 Taxmann 513(Guj.), 2. Chandra Prakash Bubna Vs. ITO (2015) 64 taxmann.com 155 (Kolkata-Trib.) 3. CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) 4. CIT vs. SSA’s Emerald Meadows (2016) 73 taxmann.com 248 (SC).” 08. As regards to the decision of Hon'ble Calcutta High Court in case of CIT vs. Prasanna Dugar (2015) 59 taxma…

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…inaccurate particulars of income. Since, the learned Assessing Officer has levied the penalty on a wrong charge, same deserves to be deleted and in support reliance placed at following decisions: - “1. New Sorathia Engg. Co. Ltd., Vs. CIT (2005) 282 ITR 642/155 Taxmann 513(Guj.), 2. Chandra Prakash Bubna Vs. ITO (2015) 64 taxmann.com 155 (Kolkata-Trib.) 3. CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) 4. CIT vs. SSA’s Emerald Meadows (2016) 73 taxmann.com 248 (SC).” 08. As regards to the decision of Hon'ble Calcutta High Court in case of CIT vs. Prasanna Dugar (2015) 59 taxma…

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

ITA 161/PAT/2023[2015-16]Status: HeardITAT Patna29 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…inaccurate particulars of income. Since, the learned Assessing Officer has levied the penalty on a wrong charge, same deserves to be deleted and in support reliance placed at following decisions: - “1. New Sorathia Engg. Co. Ltd., Vs. CIT (2005) 282 ITR 642/155 Taxmann 513(Guj.), 2. Chandra Prakash Bubna Vs. ITO (2015) 64 taxmann.com 155 (Kolkata-Trib.) 3. CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) 4. CIT vs. SSA’s Emerald Meadows (2016) 73 taxmann.com 248 (SC).” 08. As regards to the decision of Hon'ble Calcutta High Court in case of CIT vs. Prasanna Dugar (2015) 59 taxma…

NOVA PROMOTERS AND FINLEASE PVT. LTD.,DELHI vs. ITO, NEW DELHI

ITA 3173/DEL/2014[2000-01]Status: DisposedITAT Delhi06 Aug 2024AY 2000-01

Bench: Shri S.Rifaur Rahman & Ms.Madhumita Roynova Promoters & Vs. Ito, Ward 13(3) Finlease Pvt. Ltd. Ito Building, I.P. Estate 7, Kapil Vihar, Pitampura, Delhi – 34

For Appellant: NoneFor Respondent: Shri Anshul
Section 147Section 271(1)(c)Section 68

…P a g e | 1 Nova Promoters and Finlease Pvt. Ltd. Vs. ITO, Ward 13(3) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER & MS.MADHUMITA ROY, JUDICIAL MEMBER Nova Promoters and Vs. ITO, Ward 13(3) Finlease Pvt. Ltd. ITO Building, I.P. Estate 7, Kapil Vihar, Pitampura, Delhi – 34 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACN9562D Appellant .. Respondent Appellant by : None Respondent by : Shri Anshul Date of Hearing 30.05.2024 Date of Pronouncement 06.08.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order d…

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

In the result, appeal filed by the assessee is allowed

ITA 146/SRT/2023[2012-13]Status: DisposedITAT Surat04 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

Section 10(5)Section 144Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.146/SRT/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The ITO, 201, 2nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off CG Road, Ahmedabad "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AITPP0535A (Assessee) (Respondent) Assessee by Shri Divyang Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 21/08/2023 Date of Hearing 04/09/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

SHRI RAMESHBHAI AMTHABHAI DESAI,,AHMEDABAD vs. THE ITO, WARD-1(1)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1440/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2012-13

Bench: Or During The Course Of Hearing Of The Appeal.” Total Tax Effect 67,053”

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Sudhendu Das, Sr. D.R
Section 271(1)(c)Section 274Section 54Section 54FSection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1440 /Ahd/2019 Assessment Year 2012-13 Rameshbhai A. Desai, ITO, A-32, Jay Ambenagar Ward-1(1)(2), Society, Nr. Drive In Vs Ahmedabad Cinema, Thaltej, (Respondent) Ahmedabad PAN: ABPPD0852R (Appellant) Assessee by: Shri Biren Shah, A.R. Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 19-05-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the orde…

SARITABEN RAHUL KAKADIA,SURAT vs. ITO, WARD 3(2)(3), SURAT

In the result, appeal of the assessee is allowed

ITA 553/SRT/2019[2013-14]Status: DisposedITAT Surat10 May 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.553/Srt/2019 ("नधा"रणवष" / Assessment Years: (2013-14) (Virtual Court Hearing) Saritaben Rahul Kakadia, Vs. The Ito, Ward-3(2)(3), S.R. Textiles, 59, Vishnu Nagar, Surat. Near Ankur Char Rasta, Varachha, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Clnpk0716K (Assessee) (Respondent) Assessee By : Shri Hiren Vepari, Ca Revenue By : Ms Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 15/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2013-14, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A) Surat-3/10420/2016-17 Dated 22.10.2019, Which In Turn Arise Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Hiren Vepari, CAFor Respondent: Ms Sita Ram Meena, Sr. DR
Section 133(6)Section 271(1)(C)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.553/SRT/2019 ("नधा"रणवष" / Assessment Years: (2013-14) (Virtual Court Hearing) Saritaben Rahul Kakadia, Vs. The ITO, Ward-3(2)(3), S.R. Textiles, 59, Vishnu Nagar, Surat. Near Ankur Char Rasta, Varachha, Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: CLNPK0716K (Assessee) (Respondent) Assessee by : Shri Hiren Vepari, CA Revenue by : Ms Sita Ram Meena, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 15/02/2022 घोषणाक"तार"ख/Date of Pronouncement : 10/05/2022 आदेश / O R D E R PER DR. A. L. SAINI,…

SHRI JAI HIND AGARWAL,JAIPUR vs. ITO, WD-5(4), JAIPUR

In the result, this appeal of the assessee is allowed

ITA 146/JPR/2021[2013-14]Status: DisposedITAT Jaipur27 Dec 2021AY 2013-14

Bench: Or At The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 271(1)(c)Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 146/JP/2021 Assessment Year: 2013-14 cuke Shri Jai Hind Agarwal, I.T.O., Vs. 70-A, Near Valmiki Bhawan, Gupta Ward 5(4), Garden, Ajmer Road, Jaipur. Jaipur. PAN No.: ABEPA 3189 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) lquokbZ dh rkjh[k@ Date…

BALAJI TELEFILMS LTD,MUMBAI vs. DCIT 4(3)(CR)4, MUMBAI

The appeal stands allowed in terms of our above order

ITA 7650/MUM/2016[2014-15]Status: DisposedITAT Mumbai18 Sept 2020AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

BALAJI TELEFILMS LTD,MUMBAI vs. DCIT 4(3) CEN RG 4, MUMBAI

The appeal stands allowed in terms of our above order

ITA 5580/MUM/2016[2007-08]Status: DisposedITAT Mumbai18 Sept 2020AY 2007-08

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

BALAJI TELEFILMS LTD,MUMBAI vs. DCIT 4(3)(CR)4, MUMBAI

The appeal stands allowed in terms of our above order

ITA 7645/MUM/2016[2008-09]Status: DisposedITAT Mumbai18 Sept 2020AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

M/S. YAELSTAR DIAMONDS PVT. LTD.,,SURAT vs. THE DCIT, CIRCLE-2(1)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 198/SRT/2018[2007-08]Status: DisposedITAT Surat11 Dec 2019AY 2007-08
Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)

…Yelstar Diamond Pvt. Ltd. v. DCIT-Circle-2(1)(1)Surat/I.T.A.No. 198/SRT/2018/A.Y. 07-08 Page 1 of 10 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.198/SRT/2018 िनधा"रणवष"/Assessment Year:2007-08 Yaelstar Diamond (P) Ltd, Deputy Commissioner of FC-3011, 3rd Floor, Bharat Diamond Income Tax, Circle-2(1)(1), Bourse, Bandra Kurla Complex, Surat Mumbai-400 051. [PAN: AAACY 3155 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Kiran K. Shah, AR िनधा"रतीक"ओरसे /Assessee by Shri Sreenivas…

OLEANDER FARMS P. LTD,NAVI MUMBAI vs. DCIT CC 47, MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 5197/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Nov 2016AY 2004-05

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year 2004-05

For Appellant: Shri. J.P. Bairagra, ARFor Respondent: Ms. Beena Santosh, DR
Section 132(1)Section 153CSection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year 2004-05 M/s. Oleander Farms P. Vs. The DCIT,CC-47, Mumbai. Ltd. D-73/1, TTC Industrial Area, MIDC Road, Turbhe, Navi Mumbai- 400 705. PAN No. AAACO 6556 G Appellant) .. Respondent) Appellant by: Shri. J.P. Bairagra, AR Respondent by: Ms. Beena Santosh, DR Date of Hearing: 23.11.2016 Date of Pronouncement: 28.11.2016 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2004-05. It is directed aga…

PRAKASH H SAVLA,MUMBAI vs. ASST CIT CEN CIR 33, MUMBAI

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

ITA 3381/MUM/2015[2003-04]Status: DisposedITAT Mumbai11 Nov 2016AY 2003-04

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2003-04

For Appellant: Shri V. Chandra Shekhar, &For Respondent: Shri Kailash Gaikwad, DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J” MUMBAI BEFORE SHRI C. N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2003-04 Prakash H Savla Vs. ACIT G-1/2, Mangal Kunj S.V. Rd, Opp. Central Circle-33 Jambli Gully Jain Temple, Mumbai-400020. Borivali (W) Mumbai-400092 PAN No. AACPS7628E (Appellant) (Respondent) Assessee by : Shri V. Chandra Shekhar, & Shri Harsh Shah, AR Revenue by: Shri Kailash Gaikwad, DR Date of Hearing : 05/10/2016 Date of pronouncement: 11/11/2016 ORDER PER N.K. PRADHAN, A.M This is an appeal filed by the assessee. The relevant assessme…

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