NEW SORATHIA ENGINEERING CO. v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT)

202 CTR 188High Court2006#23500 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Judgments citing NEW SORATHIA ENGINEERING CO. v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT)

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1502/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 Superfine Hotels Pvt. Ltd. 2nd Floor, J-13, Lal Kothi Yojna, Nehru Sahakar Marge, jaipur. बनाम Vs. Deputy Commissioner of Income Tax, Circle6, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AALCS0201P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assess…

Shri Shivaji Dattatray Sonawane, Nashik vs. The Income Tax Officer, Ward-2(1), Nashik

In the result, appeal of the assessee is allowed

ITA 707/PUN/2023[2016-17]Status: DisposedITAT Pune20 Sept 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryshivaji Dattatray Sonawane, Vs Ito, Ward-2(1), Sonawane Mala, Samangaon Nashik. Road, Sinnar Phata, Nashik Road, Nashik. Pan: Acaps 3868 A Appellant Respondent Assessee By : Shri Naimish Sanjay Dixit Revenue By : Shri M.G. Jasnani, Dr Date Of Hearing : 14/09/2023 Date Of Pronouncement : 20/09/2023 O R D E R Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of National Faceless Appeal Centre [Nfac], Delhi, Dated 05.04.2023 For A.Y.2016-17 As Per The Grounds Of Appeal On Record.

For Appellant: Shri Naimish Sanjay DixitFor Respondent: Shri M.G. Jasnani, DR

Section 271(1)(c)Section 274

…g levied for concealment of income or for furnishing of inaccurate particulars of income. In absence of such finding, the order would be bad in law. This has been held by the Hon'ble Gujarat High Court in the case of New Sorathia Engineering Co. v. CIT [2006] 202 CTR 188 (Guj) / [2006] 282 ITR 642 (Guj). The Hon'ble High Court held that it is incumbent upon the AO to state whether the penalty was being levied for concealment of income or whether any inaccurate particulars of income has been furnished by the assessee. The Hon'ble Delhi High Court in the case of CIT vs. Rajan & Co. [2005] 197 CTR 199 (Del.) has hel…

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…