Orissa, 82 ITR 26, (SC) 6. Brij Mohan Vs. CIT, 120 ITR 001, (SC) 7. B.N. Sharma v. CIT

244 ITR 247High Court2000#11351 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2007 to 2023.

Judgments citing Orissa, 82 ITR 26, (SC) 6. Brij Mohan Vs. CIT, 120 ITR 001, (SC) 7. B.N. Sharma v. CIT

Smt. Pritpal Kaur, Ludhiana vs. Income Tax Officer Ward 4(3), Jalandhar

ITA 59/ASR/2021[2010-11]Status: DisposedITAT Amritsar07 Aug 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 144Section 148Section 2Section 271F

…Sundaram Iyengar & Sons (P) Ltd. 1976 CTR (SC) 25 : (1975) 101 ITR 764 (SC); (ii) Asstt. CIT vs. Velliappa Textiles Ltd. (2003) 184 CTR (SC) 193 : (2003) 263 ITR 550 (SC); (iii) Engineers Impex (P) Ltd. & Ors. vs. D.D. Sharma (2000) 161 CTR (Del) 25 : (2000) 244 ITR 247 (Del). Further he also pleaded that if the penalty is levied for not filing the original return in time then also it cannot be levied after such a long period as held in the various decisions that penalty cannot be levied beyond a reasonable time. For this proposition, he relied on the following decisions: (i) Krishna Bhatta vs. ITO (1981) 23 C…

Gunti Ashwin Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2365/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Naveen Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2364/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Anil Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2363/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Prasad, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2362/HYD/2018[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Prasad, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2361/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Prasad (HUF), Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2360/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

…[AIR 1954 SC 496, at page 498], TMT Thangalakshmi v. ITO [205 ITR 176 (Mad.)], CIT v. A.K. Das [77 ITR 31, at page 52 (Cal.)], CIT v. T.V. Sundaram Iyengar & Sons (P) Ltd. [101 ITR 764, at page 773 (SC)], Engineers Impex Pvt. Ltd. & Others v. D.D. Sharma [244 ITR 247 (Del.)]. Every statutory provision for imposition of penalty has two distinct components: - (i) That which lays down the conditions for imposition of penalty. (ii) That which provides for computation of the quantum of penalty. Section 271(1)(c) and clause (iiii) relate to the conditions for imposition of penalty, whereas, on th…

M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

…[AIR 1954 SC 496, at page 498], TMT Thangalakshmi v. ITO [205 ITR 176 (Mad.)], CIT v. A.K. Das [77 ITR 31, at page 52 (Cal.)], CIT v. T.V. Sundaram Iyengar & Sons (P) Ltd. [101 ITR 764, at page 773 (SC)], Engineers Impex Pvt. Ltd. & Others v. D.D. Sharma [244 ITR 247 (Del.)]. Every statutory provision for imposition of penalty has two distinct components: - (i) That which lays down the conditions for imposition of penalty. (ii) That which provides for computation of the quantum of penalty. Section 271(1)(c) and clause (iiii) relate to the conditions for imposition of penalty, whereas, on th…

Orissa, 82 ITR 26, (SC) 6. Brij Mohan Vs. CIT, 120 ITR 001, (SC) 7. B.N. Sharma v. CIT (244 ITR 247) — Cited in 9 Judgments | BharatTax