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

272 Taxmann 157High Court2020#4658 most cited
25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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.

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 909/CHNY/2020[2002-03]Status: DisposedITAT Chennai13 May 2022AY 2002-03

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 908/CHNY/2020[2001-02]Status: DisposedITAT Chennai13 May 2022AY 2001-02

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 907/CHNY/2020[2000-01]Status: DisposedITAT Chennai13 May 2022AY 2000-01

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 906/CHNY/2020[1999-2000]Status: DisposedITAT Chennai13 May 2022AY 1999-2000

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 905/CHNY/2020[1998-99]Status: DisposedITAT Chennai13 May 2022AY 1998-99

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…