PCIT v. Goa Coastal Resorts and Recreation (P.) Ltd.

272 Taxmann 157High Court2020#4665 most cited
25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 274Section 142(1)Section 115JBSection 143(2)Section 260ASection 147

Issues it is cited on

furnishing inaccurate particulars of incomepenalty under section 271(1)(c)section 271aabpenalty proceedings initiatedfurnishing inaccurate particularssection 274concealment of incomesection 54fsection 260section 260anon-application of mindsection 271aa

Judgments citing PCIT v. Goa Coastal Resorts and Recreation (P.) Ltd.

KLIN INDUSTRIES,SANDHA KHAMIDANA, JUNAGADH vs. THE ACIT, CIRCLE, JUNAGADH, JUNAGADH

In the result, the appeal of the assessee is allowed

ITA 857/RJT/2025[2014-15]Status: HeardITAT Rajkot15 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini

For Appellant: Shri R.B. Shah, ARFor Respondent: Shri Gopi Nath Chaubey, Sr. DR
Section 115JSection 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 273BSection 80J

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.857/RJT/2025 िनधा"रण वष" / Assessment Year: (2014-15) Klin Industries Assistant Commissioner of Saandha, Khamidana, Income-tax, Circle-Junagadh बनाम/ Junagadh-362220 (Gujarat) Vs. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFK6145M (Appellant) (Respondent) Appellant by : Shri R.B. Shah, AR Respondent by : Shri Gopi Nath Chaubey, Sr. DR Date of Hearing : 24/12/2025 Date of Pronouncement : 15/01/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, AM…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

DIALNET COMMUNICATIONS LTD.,NEW DELHI vs. ITO WARD - 7(3), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 7885/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2015-16 Dial Net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. Pan: Aabcd 5472 D Appellant Respondent

Section 271(1)Section 271(1)(c)Section 274

…ITA No. 7885/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment year: 2015-16 Dial net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. PAN: AABCD 5472 D APPELLANT RESPONDENT Assessee represented by Shri Harsh Gollmudi, Adv. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 24.07.2025 Date of pronouncement 19.09.2025 O R D E R PER AMITABH SHUKLA, A.M: This appeal, preferred by the assessee for…

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Accordingly, Ground No.2 raised by the Revenue is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

…Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 1 अपीलीय अधिकरण, इन्दौर न्यायपीठ, इन्दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No. 808/Ind/2024 Assessment Year: 2017-18 Gaurav Ajmera 38, Ram Mohalla, Ratlam (Appellant / Assessee) DCIT (Central)-2 Indore (Respondent /Revenue ) बनाम/ Vs. P.A. No. AGLPA8863C Assessee by | Shri Pawan Ved, AR Revenue by | Shri Ashish Porwal, Sr. DR Date of Hearing: 07.08.2025 Date of Pronouncement: 25.08.2025 आदेश/ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by orde…

R V R NAGESH LEGAL HEIR OF LATE VENGATTARAYALU RAJAN,KANCHIPURAM vs. INCOME TAX OFFICER, NON CORP WARD - 22(4), TAMBARAM, TAMBARAM

ITA 789/CHNY/2025[2011-12]Status: DisposedITAT Chennai20 Aug 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.789/Chny/2025

Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.789/Chny/2025 Assessment Years: 2011-12 RVR Nagesh Legal Heir of Late Vengattarayalu Rajan, No.119/2, Balakrishna Nagar, 1 Main Road, Gerugambakkam, Kanchipuram, Tamil Nadu-600 122. [PAN: AHJPR9558A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by प्रत्यर्थी की ओर से /Revenue by Income Tax Officer, Non-Corp Ward-22(4), Tambaram…

JETHANAND ATMARAM DHANWANI,ADIPUR vs. ITO WARD - 1, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

ITA 51/RJT/2025[2014-15]Status: DisposedITAT Rajkot04 Jun 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 51/Rjt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. Ito, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/Pan/Gir No.: Afvpd8813Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 10/03/2025 Date Of Pronouncement : 04/06/2025

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH(SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 51/RJT/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. ITO, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/PAN/GIR No.: AFVPD8813Q (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. A.R. Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 10/03/2025 Date of Pronouncement : 04/06/2025 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assess…

LYKA LABS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1417/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Jun 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1415/Mum./2024 (Assessment Year : 2010-11) ITA no.1416/Mum./2024 ITA no.1417/Mum./2024 (Assessment Year : 2011-12) (Assessment Year : 2014-15) Lyka Labs Limited Ground Floor- Spencer Bldg, Forjett Street, ……………. Appellant AK Marg, Mumbai-400036 PAN – AAACL0820G v/s DCIT-2(2)(1) Aaykar Bhavan, Maharshi Karve ……………. Respondent Marg, Marine Line Mumbai-400020 Assessee by :Shri Jayesh Dadia Revenue by :Shri Mirza Azhar Beig Date of Hearing – 22/05/202…

LYKA LABS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1) , MUMBAI

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1416/MUM/2024[2011-12]Status: DisposedITAT Mumbai06 Jun 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1415/Mum./2024 (Assessment Year : 2010-11) ITA no.1416/Mum./2024 ITA no.1417/Mum./2024 (Assessment Year : 2011-12) (Assessment Year : 2014-15) Lyka Labs Limited Ground Floor- Spencer Bldg, Forjett Street, ……………. Appellant AK Marg, Mumbai-400036 PAN – AAACL0820G v/s DCIT-2(2)(1) Aaykar Bhavan, Maharshi Karve ……………. Respondent Marg, Marine Line Mumbai-400020 Assessee by :Shri Jayesh Dadia Revenue by :Shri Mirza Azhar Beig Date of Hearing – 22/05/202…

LYKA LABS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1415/MUM/2024[2010-11]Status: DisposedITAT Mumbai06 Jun 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1415/Mum./2024 (Assessment Year : 2010-11) ITA no.1416/Mum./2024 ITA no.1417/Mum./2024 (Assessment Year : 2011-12) (Assessment Year : 2014-15) Lyka Labs Limited Ground Floor- Spencer Bldg, Forjett Street, ……………. Appellant AK Marg, Mumbai-400036 PAN – AAACL0820G v/s DCIT-2(2)(1) Aaykar Bhavan, Maharshi Karve ……………. Respondent Marg, Marine Line Mumbai-400020 Assessee by :Shri Jayesh Dadia Revenue by :Shri Mirza Azhar Beig Date of Hearing – 22/05/202…

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1164 & 1165/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri D. Anand,…

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1164 & 1165/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri D. Anand,…

HASMUKHBHAI DAHYABHAI PATEL,VAPI vs. DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, appeal filed by the assessee is allowed

ITA 115/SRT/2023[2012-13]Status: DisposedITAT Surat19 Sept 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Bandish Soparkar, AdvocateFor Respondent: Shri Vinod Kumar, Sr- DR
Section 143(3)Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.115/SRT/2023 ("नधा"रणवष" / Assessment Years: (2012-13) (Virtual Court Hearing) Hasmukbhai Dahyabhai Patel Dy. Commissioner of Income- Kevdi Fadiya, Vapi Chala- tax, Vapi Circle, Vapi, Income Vs. Vapi, 8th Floor, 396191 Tax Office, Fortune Square-II, Above TBZ, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABTPP 6530 G (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by : Shri Bandish Soparkar, Advocate राज" की ओर से/Revenue by : Shri Vinod Kumar, Sr- DR सुनवा…

M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद$ एवं "ी मनोमोहन दास, "ाियक सद$ के सम( BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09 M. Arun DCIT No.53, Rajasekaran Street, Vs. Central Circle-II(4), Mylapore, Chennai – 600 004. Chennai. [PAN: AAGPA-8202-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent by : Shri S. Senthil Kumaran, CIT : 09.05.…

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1209/Chny/2017 (िनधा1रण वष1 / Assessment Year: 2009-10) Shri D. Senthil Kumar The ACIT बनाम/ No.25, Rathinasabapathy Street, Circle-II Co-operative A Colony, K.K.Pudur Coimbatore. Vs. Coimbatore-641 038. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJUPS-1904-Q (अपीलाथ"/Appellant) : ("#थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri S. Sridha…

KAMLESH M. KANUNGO,MUMBAI vs. DCIT CC 1(4) , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1618/MUM/2021[2007-08]Status: DisposedITAT Mumbai03 Oct 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri Gagan Goyalkamlesh M. Kanungo, C/O. D.C. Bothra& Co. Llp (Ca), (Formerly Known As D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai-400004. Pan: Abbpk9675R ...... Appellant Vs. Dy.Cit- Cc-1(4), 9Th Floor, Old Cgo Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Rajkumar Singh Respondent By : Sh. Manoj Sinha Date Of Hearing : 08/07/2022 Date Of Pronouncement : 03/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-47, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 10.02.2021 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2007-08. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Rajkumar SinghFor Respondent: Sh. Manoj Sinha
Section 133Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kamlesh M. Kanungo, C/o. D.C. Bothra& Co. LLP (CA), (Formerly known as D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400004. PAN: ABBPK9675R ...... Appellant Vs. Dy.CIT- CC-1(4), 9th Floor, Old CGO Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant by : Sh. Rajkumar Singh Respondent by : Sh. Manoj Sinha Date of hearing : 08/07/2022 Date of pronouncement : 03/10/2022 ORDER PER GAGAN GOYAL, A.M…

PVP VENTURES LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(2), CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 778/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (Advocate)-Ld. A.RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 139(2)Section 143(3)Section 22(1)Section 271(1)(c)Section 274Section 69A

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.778/Chny/2019 (िनधाBरणवषB / Assessment Year: 2008-09) M/s. PVP Ventures Ltd. DCIT बनाम/ 9th Floor, KRM Centre, Corporate Circle-5(2), Vs. Chetpet, Chennai – 600 031. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-3101-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)-Ld. A.R ""…

ASHOKA MACHINE TOOLS INTL. PVT LTD,NEW DELHI vs. ITO WARD -3(3), NEW DELHI

Appeal is allowed

ITA 1900/DEL/2019[2009-10]Status: DisposedITAT Delhi19 May 2022AY 2009-10

Bench: Shri Kul Bharat

Section 271Section 271(1)(c)Section 274

…1 Ashoka Machine Tools Intl. Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _1900/DEL/2019____ [Assessment Year: 2009-10 M/s Ashoka Machine Tools Intl. Pvt. Ltd. Vs Income-tax Officer, 18/13, Ganga Plaza, Ist Floor, Ward 3(3), New Delhi WEA, Pusa Lane, Karol Bagh, New Delhi-110002 PAN- AAACA2041E APPELLANT RESPONDENT Appellant by Sh. Manish Malik, Sh. Vinod Gupta, Adv. Respondent by Sh. Om Prakash, Sr. DR Date of hearing 11.05.2022 Date of pronouncement 19.05.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is direct…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 912/CHNY/2020[2005-06]Status: DisposedITAT Chennai13 May 2022AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 911/CHNY/2020[2004-05]Status: DisposedITAT Chennai13 May 2022AY 2004-05

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 910/CHNY/2020[2003-04]Status: DisposedITAT Chennai13 May 2022AY 2003-04

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

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PCIT v. Goa Coastal Resorts and Recreation (P.) Ltd. (272 Taxmann 157) — Cited in 25 Judgments | BharatTax