North Eastern Constructions v. ITO

117 Taxmann.com 321Income Tax Appellate Tribunal2020#10335 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 271BSection 44ABSection 10(26)Section 139(1)Section 142(1)Section 148Section 271(1)(c)Section 273B

Issues it is cited on

failure to get accounts auditedsection 271jsection 272bbbsection 271bbsection 272aasection 271fbsection 272bbsection 271casection 272bsection 32(2)section 271basection 271fa

Judgments citing North Eastern Constructions v. ITO

G.S.EXPRESS PVT.LTD,LUCKNOW vs. DCIT-CC-2, LUCKNOW

In the result, the appeal is held to be partly allowed

ITA 633/LKW/2024[2018-19]Status: DisposedITAT Lucknow28 Aug 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 G.S. Express Private Ltd., C-877 Vs. The D. Commissioner Of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow Pan: Aaccg5655J (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Lucknow Under Section 250 Of The Income Tax Act, 1961, Dismissing The Appeal Of The Assessee Against The Orders Of The Ld. Ao, Imposing A Penalty Under Section 271B On 29.03.2022. The Grounds Of Appeal Are As Under: - “1-That The Ld. C.I.T. (A)-3, Lucknow Erred On Facts & In Law In Not Considering That The Show Cause Notice U/S 271B Of 1. T. Act Dated 31.12.2019, Did Not Specify That Whether The Penalty Is For Failure To Get Accounts Audited Or Failure To Furnish The Report & Thus Non Striking Of Irrelevant Clause Renders The Penalty Notice Invalid As Also The Consequential Penalty Order As Illegal & Liable To Be Quashed. Without Prejudice To Above 2-That The Ld. C.I.T. (A) Erred On Facts & In Law In Confirming Penalty Of Rs. 1,50,000/- U/S 2718 Of 1. T. Act, Without Appreciating That There Was A Reasonable Cause For Delay In Audit & Obtaining Report U/S 44Ab Of It Act As Due To Search & Seizure On 01.02.2018 The Entire Records Were Seized By Investigation Wing. 3-That The Ld. C.I.T. (A) Did Not Appreciate That Books Of Accounts & Related Records Were Seized By Investigation Wing & Only After Obtaining Copy Of Seized Documents

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Amit Kumar, DR
Section 132Section 139Section 250Section 271Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2018-19 G.S. Express Private Ltd., C-877 vs. The D. Commissioner of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow PAN: AACCG5655J (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Amit Kumar, DR Date of hearing: 29.07.2025 Date of pronouncement: 28.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A)-3, Lucknow under section…

PRITI SOMANI,KOLKATA vs. ITO, WARD-3(1), GANGTOK

In the result, the appeal of assessee is allowed

ITA 1388/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Apr 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Coubeyआयकर अपील सं/Ita No.1387 & 1388/Kol/2023 (नििाारण वर्ा / Assessment Years : 2012-2013 & 2013-2014) Priti Somani, Vs Ito, Ward-3(1), Gangtok C/O S.N.Ghosh&Associates,Advs 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 Pan No. :Axdps 0604 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Somnath Ghosh & Shri Sarnath Ghosh, Advocates राजस्व की ओर से /Revenue By : Shri Sailen Samadder, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/03/2025 घोषणा की तारीख/Date Of Pronouncement : 22/04/2025

For Appellant: Shri Somnath GhoshFor Respondent: Shri Sailen Samadder, Sr. DR
Section 139(1)Section 142(1)Section 271BSection 274Section 44A

…आयकर अपीलीय अधिकरण, “डी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR COUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1387 & 1388/KOL/2023 (नििाारण वर्ा / Assessment Years : 2012-2013 & 2013-2014) Priti Somani, Vs ITO, Ward-3(1), Gangtok C/o S.N.Ghosh&Associates,Advs 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 PAN No. :AXDPS 0604 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Somnath Ghosh & Shri Sarnath Ghosh, Advocates राजस्व की ओर से /Revenue b…

PRITI SOMANI,KOLKATA vs. ITO, WARD -3(1), GANGTOK

In the result, the appeal of assessee is allowed

ITA 1387/KOL/2023[2012-13]Status: DisposedITAT Kolkata22 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Coubeyआयकर अपील सं/Ita No.1387 & 1388/Kol/2023 (नििाारण वर्ा / Assessment Years : 2012-2013 & 2013-2014) Priti Somani, Vs Ito, Ward-3(1), Gangtok C/O S.N.Ghosh&Associates,Advs 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 Pan No. :Axdps 0604 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Somnath Ghosh & Shri Sarnath Ghosh, Advocates राजस्व की ओर से /Revenue By : Shri Sailen Samadder, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/03/2025 घोषणा की तारीख/Date Of Pronouncement : 22/04/2025

For Appellant: Shri Somnath GhoshFor Respondent: Shri Sailen Samadder, Sr. DR
Section 139(1)Section 142(1)Section 271BSection 274Section 44A

…आयकर अपीलीय अधिकरण, “डी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR COUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1387 & 1388/KOL/2023 (नििाारण वर्ा / Assessment Years : 2012-2013 & 2013-2014) Priti Somani, Vs ITO, Ward-3(1), Gangtok C/o S.N.Ghosh&Associates,Advs 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 PAN No. :AXDPS 0604 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri Somnath Ghosh & Shri Sarnath Ghosh, Advocates राजस्व की ओर से /Revenue b…

MAKASHOOD ASHARAF,LAKHIMPUR KHERI vs. THE INCOME TAX OFFICER, LAKHIMPUR KHERI

In the result, the appeal of the assessee is allowed

ITA 200/LKW/2022[2016-17]Status: DisposedITAT Lucknow25 Oct 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR
Section 143(3)Section 250Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 PAN:BKWPA9250R (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR Date of hearing: 29.08.2024 Date of pronouncement: 25.10.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal filed against the order of the ld.…

M/S. GILL RICE MILL,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, LUDHIANA

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

ITA 121/ASR/2023[2017-18]Status: DisposedITAT Amritsar11 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.121/Asr/2023 Assessment Year: 2017-18

Section 143(1)Section 250Section 271Section 271BSection 273BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.121/Asr/2023 Assessment Year: 2017-18 M/s Gill Rice Mill Guru Sar Vs. DCIT-Central Circle-3, Sahnewala, Dabwali Road, Ludhiana. Bathinda. [PAN:-AAOFG3664J] (Respondent) (Appellant) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Smt. Ratinder Kaur, Sr. DR Date of Hearing 10.07.2023 Date of Pronouncement 11.07.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (App…

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1145/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Mar 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1144/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Mar 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1143/MUM/2021[2013-14]Status: DisposedITAT Mumbai31 Mar 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1142/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…

MAHARASHTRA STATE PHARMACY COUNCIL ,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1141/MUM/2021[2011-12]Status: DisposedITAT Mumbai31 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA NOs. 1141, 1142, 1143, 1144 & 1145/MUM/2021 (A.Ys: 2011-12, 2012-13, 2013-14, 2014-15 & 2014-15) Maharashtra State Pharmacy Council v. CIT (Appeals) 404, R-Square Opp ESIS Hospital National Faceless Appeal Centre LBS Marg, Mulund (W) Delhi Mumbai - 400080 PAN: AAALM1121C (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya Department by Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 31.03.2022 O R D E R PER B…