Parkinson Electrical Corprn v. ITO

84 Taxmann 82High Court1996#11855 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 271BSection 274Section 44ABSection 115JBSection 143(2)Section 148Section 271(1)(c)Section 275(1)(a)

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 Parkinson Electrical Corprn v. ITO

KRISHNA ENTERPRISES,DELHI vs. ACIT CIRCLE 34(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 5654/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner Of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. Pan- Aahfk4892P Assessee Revenue

Section 148Section 271(1)(c)Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. PAN- AAHFK4892P Assessee Revenue Assessee by Shri Suresh Kumar Gupta, CA Revenue by Shri B.S. Anand, Sr. DR Date of Hearing 25.06.2025 Date of Pronouncement 19.09.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the order dated 20.11.2024 of Nati…

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.…

ODEON BUILDERS PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE 19(1), DELHI, DELHI

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

ITA 286/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Jun 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2017-18 Odeon Builders Private Vs. Acit Limited Circle – 19 (1) M-116, 2Nd Floor, Connaught Delhi Place, Central, Delhi-110001 Pan No.Aaaco0155H (Appellant) (Respondent) Appellant By Sh. Suresh Gupta, Ca Respondent By Sh.M. G. Joseph Gangte, Cit Dr Date Of Hearing: 21/05/2024 Date Of Pronouncement: 11/06/2024 Order Per Sudhir Kumar, Jm:

Section 115JSection 143(2)Section 271Section 271BSection 44Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Odeon Builders Private Vs. ACIT Limited Circle – 19 (1) M-116, 2nd Floor, Connaught Delhi place, Central, Delhi-110001 PAN No.AAACO0155H (APPELLANT) (RESPONDENT) Appellant by Sh. Suresh Gupta, CA Respondent by Sh.M. G. Joseph Gangte, CIT DR Date of hearing: 21/05/2024 Date of Pronouncement: 11/06/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, [hereinafter refe…

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…

NORTH EASTERN CONSTRUCTIONS,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(2), DIBRUGARH

In the result, the appeal of assessee is allowed

ITA 184/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Jun 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271Section 271BSection 273BSection 274Section 44A

…1 North Eastern Constructions IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 184/Gau/2019 Assessment Year:2015-16 North Eastern Constructions Vs. The ITO, Ward-1(2), Dibrugarh PAN: AALFN 7864Q Appellant Respondent Date of Hearing 11.06.2020 Date of Pronouncement 17.06.2020 For the Appellant Shri Sanjay Modi, FCA, ld.AR For the Respondent Shri M. K.Das,Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee against the…

Parkinson Electrical Corprn v. ITO (84 Taxmann 82) — Cited in 9 Judgments | BharatTax