Parekh Automobiles v. ITO

68 TTJ 722Income Tax Appellate Tribunal#12962 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 1961Section 1963Section 139(4) of the Income Tax ActSection 143(1) of the Income Tax ActSection 154 of the Income Tax ActSection 1962Section 199 of the Income Tax ActSection 234A

Judgments citing Parekh Automobiles v. ITO

HASBRO SA,SWITZERLAND vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX), CIRCLE 1(1)(1), DELHI, NEW DELHI

In the result, appeal filed by the assessee is allowed with above directions for statistical purposes

ITA 2842/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 139(4)Section 143(1)Section 154Section 199Section 250

…ssee should not be denied the opportunity. Similarly it was held in Dwarka Prasad v. ITO 63 ITD 1 (TM) that additional evidence if in the interest of justice, and renders assistance to the authority in passing order, may be admitted. Other similar rulings are 68 TTJ 722, 231 ITR 1, 21 SOT 218, 293 [TR 53, 94 ITO 79 etc. In View of the guidance available in the afore-cited judicial pronouncements, I hold that the additional evidence as mentioned in para 2.3 above are admissible u/r 46A and are taken on record."  The judgment of Hon'ble Delhi ITAT in case of Electra (Jaipur) (P) Ltd vis Inspecting Assistant Commi…

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5525/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…see should not be denied the opportunity. Similarly it was held in Dwarka Prasad VIs ITO 63 ITD 1 (TM) that additional evidence if in the interest of justice, and renders assistance to the authority in passing order, may be admitted. Other similar rulings are 68 TTJ 722, 231 ITR 1, 21 SOT ITA Nos. 5524 & 5525/Del/2013 218,293 ITR 53, 941TD 79 etc. In view of the guidance available in the afore-cited judicial pronouncements, 1 hold that the additional evidence as mentioned in para 2.3 above are admissible u/r 46A and are taken on record. 2.4.2 Having decided the question of admission of additional evidence, now t…

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5524/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…see should not be denied the opportunity. Similarly it was held in Dwarka Prasad VIs ITO 63 ITD 1 (TM) that additional evidence if in the interest of justice, and renders assistance to the authority in passing order, may be admitted. Other similar rulings are 68 TTJ 722, 231 ITR 1, 21 SOT ITA Nos. 5524 & 5525/Del/2013 218,293 ITR 53, 941TD 79 etc. In view of the guidance available in the afore-cited judicial pronouncements, 1 hold that the additional evidence as mentioned in para 2.3 above are admissible u/r 46A and are taken on record. 2.4.2 Having decided the question of admission of additional evidence, now t…

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5492/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…see should not be denied the opportunity. Similarly it was held in Dwarka Prasad VIs ITO 63 ITD 1 (TM) that additional evidence if in the interest of justice, and renders assistance to the authority in passing order, may be admitted. Other similar rulings are 68 TTJ 722, 231 ITR 1, 21 SOT ITA Nos. 5524 & 5525/Del/2013 218,293 ITR 53, 941TD 79 etc. In view of the guidance available in the afore-cited judicial pronouncements, 1 hold that the additional evidence as mentioned in para 2.3 above are admissible u/r 46A and are taken on record. 2.4.2 Having decided the question of admission of additional evidence, now t…

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5491/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up
Section 14ASection 35D

…see should not be denied the opportunity. Similarly it was held in Dwarka Prasad VIs ITO 63 ITD 1 (TM) that additional evidence if in the interest of justice, and renders assistance to the authority in passing order, may be admitted. Other similar rulings are 68 TTJ 722, 231 ITR 1, 21 SOT ITA Nos. 5524 & 5525/Del/2013 218,293 ITR 53, 941TD 79 etc. In view of the guidance available in the afore-cited judicial pronouncements, 1 hold that the additional evidence as mentioned in para 2.3 above are admissible u/r 46A and are taken on record. 2.4.2 Having decided the question of admission of additional evidence, now t…

SHRI MADHUBHAI P. VASANI ( HUF),,AHMEDABAD vs. ACIT, CIRCLE-5(3), AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1569/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Or During The Course Of Hearing Of The Appeal.

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Satish Solanki, Sr.DR
Section 271(1)(c)Section 54

…considered view a reasonable cause prevented the assessee from filing the documents during the assessment proceedings. In holding so, we find support and guidance from the order of the Hon'ble ITAT, Rajkot in the case of Parekh Automobiles vs. ITO reported in 68 TTJ 722 wherein it was held as under: "Thus, assessee was misguided by the CA and, therefore, he could not produce the necessary evidence before him. On appeal, he produced the evidence of cash payment before the learned CIT(A). Therefore the intention of the assessee was a bona fide one and the learned CIT(A) should have taken into account the fresh evi…

ACIT, NEW DELHI vs. M/S. NIIT TECHNOLOGIES LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed and cross objection of the assessee is allowed for statistical purposes

ITA 3076/DEL/2012[2006-07]Status: DisposedITAT Delhi27 Feb 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 10BSection 29Section 32Section 32(2)Section 43A

…see should not be denied the opportunity. Similarly it was held in Dwarka Prasad VIs ITO 63 ITD 1 (TM) that additional evidence if in the interest of justice, and renders assistance to the authority in passing order, may be admitted. Other similar rulings are 68 TTJ 722, 231 ITR 1, 21 SOT 218,293 ITR 53, 941TD 79 etc. In view of the guidance available in the afore-cited judicial pronouncements, 1 hold that the additional ITA No. 3076 & C.O. No. 318/Del/2012 19 evidence as mentioned in para 2.3 above are admissible u/r 46A and are taken on record. 2.4.2 Having decided the question of admission of additional evid…

ACIT, NEW DELHI vs. M/S NIIT LTD.,, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 4961/DEL/2012[2007-08]Status: DisposedITAT Delhi20 May 2016AY 2007-08

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2007-08 Acit, Circle 9(1), Room No. 163, Vs. M/S. Niit Ltd, B-234, Okhla Indl. C.R. Building, New Delhi Area, Phase-I, New Delhi Gir/Pan : Aaacn0085D (Appellant) (Respondent)

Section 10BSection 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 ACIT, Circle 9(1), Room No. 163, Vs. M/s. NIIT Ltd, B-234, Okhla Indl. C.R. Building, New Delhi Area, Phase-I, New Delhi GIR/PAN : AAACN0085D (Appellant) (Respondent) Appellant by Ms. Paramita M. Biswas, CIT(DR) Respondent by Sh. Rohit Jain & Ms. Bhavita Kumar Date of hearing 05.04.2016 Date of pronouncement 20.05.2016 ORDER PER O.P. KANT, A.M.: This appeal of the Revenue is directed against order dated 05/07/2012 of learned Commissioner of Income-…

Parekh Automobiles v. ITO (68 TTJ 722) — Cited in 8 Judgments | BharatTax