PCIT v. Neeraj Jindal

393 ITR 1High Court2017#627 most cited

What is PCIT v. Neeraj Jindal authority for?

If an assessment under Section 148/147 is accepted without modification or addition, or if an amount is surrendered in a return filed under Section 153A, no penalty under Section 271(1)(c) for concealment or furnishing inaccurate particulars of income can be imposed.

157

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Neeraj Jindal · 393 ITR 1 · Section 271(1)(c) penalty · concealment of income · furnishing inaccurate particulars · Section 153A assessment · surrender of income · Section 148 reassessment · assessment accepted without modification

Also reported as

79 Taxmann.com 96

Sections most often in play

Section 153ASection 271(1)(c)Section 139(1)Section 143(3)Section 148Section 147Section 132Section 274
Read the full judgment

Issues it is cited on

section 90(3)section 65(b)section 276section 80hhc(3)section 65b(4)section 163section 153b(1)section 42azadi bachao andolanhouse property incomesection 115japenalty under section 271(1)(c)

Judgments citing PCIT v. Neeraj Jindal

Amit Bansal, Haryana vs. ACIT Central Circle-16, Delhi

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

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.3665/Del/2023 (ASSESSMENT YEAR 2015-16) Amit Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AGBPB 2366DJ (Appellant) (Respondent) Suresh Chand Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AANPC 3204B (Appellant) (Respondent) Assessee by Shri Ruchesh Sinha, Adv. Respondent by Shri Om Parkash, S…

Anjappar Chettinad A/C Restaurant, Chennai vs. DCIT, Chennai

The appeal stand allowed

ITA 464/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.464/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) M/S. Anjappar Chettinad A/C Dcit Restaurant Central Circle-1(3) बनाम/ #7/2, J.P.Towers, Chennai Nungambakkam High Road, Vs. Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaifa-0590-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : S/Shri V.Padmanabhan & Venkata Raman (Cas)- Ld.Ars " थ"कीओरसे/Respondent By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 19-06-2024 घोषणा की तारीख /Date Of Pronouncement : 24-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: S/Shri V.Padmanabhan & Venkata RamanFor Respondent: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DR
Section 132Section 132ASection 139Section 153ASection 153A(1)Section 271(1)(c)

…rival submissions, the appeal is disposed-off as under. The Ld. AR has submitted that returned income has been accepted by the revenue and therefore, no penalty could be levied in terms of decision of Hon’ble High Court of Delhi in the case of Neeraj Jindal (79 Taxmann.com 96) which has been considered by Hon’ble High Court of Madras in the case of R.P. Darrmalingam (CRL O.P.No.28572 of 2018 & Crl. M.P.No.16630 of 2018 dated 09-11- 2023). A copy of the decisions has been placed on record. 2. It could be noted that pursuant to search action on assessee group, a notice u/s 153A was issued to the assessee on 18-10-…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7760/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7759/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7758/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7757/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7756/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6769/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6767/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6744/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6743/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3627/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3626/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3625/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3624/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3623/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

ACIT, New Delhi vs. Sh. Rajinder Kumar, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3368/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…oncealment of income nor furnishing of inaccurate of particulars of such income. Hence, penalty u/s 271(1)(c) of the Act is not exigible. 6.5. The above order of ITAT Delhi was further confirmed by the Hon'ble Delhi High Court in PCIT v. Neeraj Jindal, [2017] 393 ITR 1 (Delhi) dated 09.02.2017 (Relevant para: 28 & 29, Page 748-759 of case law compendium, Volume 3.2) wherein it was held that the when an assessee has filed revised returns after search had been conducted and such revised return was accepted by the AO then merely by virtue of the fact that such return showed a higher income, penalty under section 271…

The Assistant Commissioner of Income Tax, Central Circle-2, Viskahapatnam vs. Sri Vijaya Visakha Milk Producers Company Limited, Visakhapatnam

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

ITA 239/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam28 May 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 131Section 132Section 143(3)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAMBENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner of Vs. M/s Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, BHPV Post Visakhapatnam NH-5, Nathayyapalem Visakhapatnam [PAN :AAJCS7398P] (अपीलार्थी…

Shri Devendra Swarupchand Shingavi, Pune vs. Commissioner of Income Tax(A), Pune-11, Pune

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

ITA 316/PUN/2024[2015-16]Status: HeardITAT Pune20 May 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri B C MalakarFor Respondent: Shri Uma Shankar Prasad
Section 132Section 153ASection 271(1)(c)

…he attention of the Bench to the following decisions cited in the statement of facts filed before the CIT(A): 1. Kirit Dahyabhai Patel vs. ACIT (2017) 80 taxmann.com 162 (Gujarat HC) 2. PCIT-19, Delhi vs. Neeraj Jindal (2017) 79 taxmann.com 96 (Delhi), (2017) 393 ITR 1 (Delhi) 3. Sureshbhai Gordhanbhai Prajapati Vs. DCIT, ITA No.526/Ahd/2018, date of order 19/09/2019 for A.Y. 2012-13. 4. Vithalbhai Gordhanbhai Prajapati Vs. DCIT Central Circle – 1(2), Ahmedabad, ITA No.4/Ahd/2018, date of order 19/07/2019 for A.Y.2008-09 5. M/s. OSE Infrastructure Ltd. Vs. ACIT, ITA No.5891 to 5895/Del/2016 dated 14/08/2018 (ITAT…

Dharmenbhai Mahendrabhai Sutaria, HUF, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…