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 366,339 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

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

In the result appeal of the assessee is hereby allowed

ITA 252/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…

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

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

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…

DCIT, Central Circle 30, New Delhi vs. Prakash Industries Ltd, Hissar

In the result, the appeal of the revenue is dismissed

ITA 1929/DEL/2023[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2011-12 Dcit Vs. Prakash Industries Ltd. Central Circle 30 15 Km Stone Delhi Road, New Delhi Hisar, Haryana – 125044 Pan No.Aabcp6765H (Appellant) (Respondent) Appellant By Sh. P N Barnwal, Cit Dr Respondent By Sh. Ajay Wadhwa, Advocate Ms. Ayushi Gupta, Advocate Date Of Hearing: 29/02/2024 Date Of Pronouncement: 05/03/2024 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-30, New Delhi Dated 21.04.2023 Pertaining To A.Y.2011-12. 2. The Grievance Of The Revenue Read As Under :-

Section 115JSection 132Section 143(2)Section 147Section 148Section 153Section 153ASection 154Section 234Section 234B

…t in as much as mentioned elsewhere after the date of search i.e. 30.10.2012 the pending proceedings get abated and, therefore, the AO cannot assume jurisdiction to tinker with abated proceedings. The findings of the Hon’ble High Court of Delhi Neeraj Jindal 393 ITR 1 need a special mention here. The findings read as under :- “21. Thus, it is clear that when the A.O. has accepted the revised return filed by the assessee under Section 153A, no occasion arises to refer to the previous return filed under Section 139 of the Act. For all purposes, including for the purpose of levying penalty under Section 271(1)(c)…

Income-Tax Officer, Ward 6(3), Pune vs. M/S Raviraj Ventures, Pune

In the result, Revenue’s appeal is dismissed

ITA 667/PUN/2022[2016-17]Status: DisposedITAT Pune15 May 2023AY 2016-17

Bench: Shri S.S.Viswanethra Ravi & Dr. Dipak P. Ripoteincome Tax Officer, Vs M/S.Raviraj Ventures, Ward-6(3), Pune. 1 To 5, Millenium Star, Dhole Patil Road, Pune – 411001. Pan: Aagfr 3176 G Appellant/Revenue Respondent/Assessee Assessee By : Shri Rajiv Thakkar, Ar Revenue By : Shri M.G.Jasnani, Jt.Cit Date Of Hearing : 16/02/2023 Date Of Pronouncement. : 15/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Pune-11, Dated 30.06.2022 Emanating From The Order Of The Acit, Dated 30.11.2018 Under Section 271(1)(C)Of The Income Tax Act, 1961 For The A.Y.2016-17. The Revenue Has Raised The Following Grounds Of Appeal: “1. The Cit(A) Erred Both On Facts & In Law In Passing The Order. 2. The Cit (A) Erred In Law As Well As On Facts By Deleting The Penalty U/S 271(L)(C) Of The I.T. Act, 1961 Of Rs.1,59,55,025/- Levied By The Ao Towards Furnishing Inaccurate Particulars Of Income For Not Following Recognization Of Revenue As Per As-9, As Raviraj Ventures [R]

For Appellant: Shri Rajiv Thakkar, ARFor Respondent: Shri M.G.Jasnani, Jt.CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCHES :: PUNE BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Income Tax Officer, Vs M/s.Raviraj Ventures, Ward-6(3), Pune. 1 to 5, Millenium Star, Dhole Patil Road, Pune – 411001. PAN: AAGFR 3176 G Appellant/Revenue Respondent/Assessee Assessee by : Shri Rajiv Thakkar, AR Revenue by : Shri M.G.Jasnani, Jt.CIT Date of hearing : 16/02/2023 Date of pronouncement. : 15/05/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Revenue is directed against the order of ld.Commissioner of Income Tax(Appeals), Pun…

Pooja Upadhyay, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 258/JPR/2022[2012-13]Status: HeardITAT Jaipur17 Apr 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Devang Gargieya (Adv.)For Respondent: Smt Chanchal Meena (Addl. CIT)
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 258/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Pooja Upadhyay ITO Vs. B-177, Bapu Nagar, Ward 5(1), Mangal Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPU 6953 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt C…

Assistant Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…s 139 of the Act: “(i) Kirit Dahyabhai Patel vs. ACIT [Tax Appeal No. 1181 of 2010, Tax Appeal No. 1182 to 1185 of 2010, judgment dated 03/12/2014 – Gujarat High Court (ii) PCIT vs. Neeraj Jindal [Income Tax Appeal No. 463 of 2016, judgment dated 09/02/2017; 79 Taxmann.com 96] – Delhi High Court Page 62 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. (iii) Shrikant Mohta vs. CIT [ITAT No.19 & 20 of 2015, GA No.246 & 247 of 2015, judgment dated 25/06/2018] – Calcutta High Court”…

Abci Infrastructures Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-1, Guwahati

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…s 139 of the Act: “(i) Kirit Dahyabhai Patel vs. ACIT [Tax Appeal No. 1181 of 2010, Tax Appeal No. 1182 to 1185 of 2010, judgment dated 03/12/2014 – Gujarat High Court (ii) PCIT vs. Neeraj Jindal [Income Tax Appeal No. 463 of 2016, judgment dated 09/02/2017; 79 Taxmann.com 96] – Delhi High Court Page 62 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. (iii) Shrikant Mohta vs. CIT [ITAT No.19 & 20 of 2015, GA No.246 & 247 of 2015, judgment dated 25/06/2018] – Calcutta High Court”…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…s 139 of the Act: “(i) Kirit Dahyabhai Patel vs. ACIT [Tax Appeal No. 1181 of 2010, Tax Appeal No. 1182 to 1185 of 2010, judgment dated 03/12/2014 – Gujarat High Court (ii) PCIT vs. Neeraj Jindal [Income Tax Appeal No. 463 of 2016, judgment dated 09/02/2017; 79 Taxmann.com 96] – Delhi High Court Page 62 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. (iii) Shrikant Mohta vs. CIT [ITAT No.19 & 20 of 2015, GA No.246 & 247 of 2015, judgment dated 25/06/2018] – Calcutta High Court”…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…s 139 of the Act: “(i) Kirit Dahyabhai Patel vs. ACIT [Tax Appeal No. 1181 of 2010, Tax Appeal No. 1182 to 1185 of 2010, judgment dated 03/12/2014 – Gujarat High Court (ii) PCIT vs. Neeraj Jindal [Income Tax Appeal No. 463 of 2016, judgment dated 09/02/2017; 79 Taxmann.com 96] – Delhi High Court Page 62 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. (iii) Shrikant Mohta vs. CIT [ITAT No.19 & 20 of 2015, GA No.246 & 247 of 2015, judgment dated 25/06/2018] – Calcutta High Court”…

Deputy Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…s 139 of the Act: “(i) Kirit Dahyabhai Patel vs. ACIT [Tax Appeal No. 1181 of 2010, Tax Appeal No. 1182 to 1185 of 2010, judgment dated 03/12/2014 – Gujarat High Court (ii) PCIT vs. Neeraj Jindal [Income Tax Appeal No. 463 of 2016, judgment dated 09/02/2017; 79 Taxmann.com 96] – Delhi High Court Page 62 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. (iii) Shrikant Mohta vs. CIT [ITAT No.19 & 20 of 2015, GA No.246 & 247 of 2015, judgment dated 25/06/2018] – Calcutta High Court”…

Beni Prasad Lahoti, Howrah vs. DCIT, CC-2(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

…ITA Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-09, 09-10, 10-11 & 2012-13 Beni Prasad Lahoti,...................................Appellant 12, Hardutt Rai Chamaria Road, Howrah-711101 [PAN: AAUPL9647E] -Vs.- Deputy Commissioner of Income Tax,........Respondent Central Circle-2(2), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Palli, Kolk…

Beni Prasad Lahoti, Howrah vs. DCIT, CC-2(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

…ITA Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-09, 09-10, 10-11 & 2012-13 Beni Prasad Lahoti,...................................Appellant 12, Hardutt Rai Chamaria Road, Howrah-711101 [PAN: AAUPL9647E] -Vs.- Deputy Commissioner of Income Tax,........Respondent Central Circle-2(2), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Palli, Kolk…

Anmol Arora, Delhi vs. DCIT Central Circle-15, New Delhi

In the result, this appeal filed by the assessee stands allowed

ITA 2114/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Oct 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2015-16]

Section 10(38)Section 143(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER [Assessment Year: 2015-16] Anmol Arora, DCIT, M-75, Greater Kailash Central Circle-15, Part-1, Vs Room No.353, E-2, ARA Centre, New Delhi-110048 Jhandewalan Extension, New Delhi-110055 PAN-AGFPA6810M Assessee Revenue Assessee by Sh. Alok Mittal, CA Revenue by Sh. Kanav Bali, Sr. DR Date of Hearing 11.10.2022 Date of Pronouncement 18.10.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of the Ld. CIT(A)-23, New Delhi,…

Pr. Commissioner of Income Tax-3 vs. Ms. Minu Bakshi

The appeal is dismissed

ITA/57/2021HC Delhi12 Jul 2022

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU

Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 164Section 271(1)(c)

…al particulars in the original return. 4. That being said, Mr Sharma fairly states that this very issue was, broadly, considered by a Division Bench of this Court in the matter of Principal Commissioner of Income Tax-19 v. Neeraj Jindal & Ors., (2017) 393 ITR 1 (Delhi) [hereafter referred to as “Neeraj Jindal case”.] 4.1. We are also informed by Mr Sharma that a Special Leave Petition [diary No.24342/2017] was preferred against the said judgment which was dismissed on 28.08.2017, keeping the questions of law open. 5. However, we note that the coordinate bench of this Court in the Neeraj Jindal case…

Krishan Lal Madhok, Delhi vs. ACIT, Central Circle- 15, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 6422/DEL/2018[2007-08]Status: DisposedITAT Delhi06 Sept 2021AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2007-08]

For Appellant: Shri Priyanshu Goel, CAFor Respondent: Shri Rocktim Saikia, Sr. DR
Section 132Section 139Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2007-08] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Respondent] Date of Hearing : 06.09.2021 Date of Pronouncement : 06.09.2021 Assessee by : Shri Priyanshu Goel, CA Revenue by : Shri Rocktim Saikia, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against…

Jamnalal Bajaj Foundation, New Delhi vs. DCIT (E), New Delhi

The appeal of the assessee is allowed

ITA 2033/DEL/2017[2009-10]Status: DisposedITAT Delhi03 Sept 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11(2)Section 11(3)Section 12ASection 143(3)Section 271Section 271(1)(C)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2033/DEL/2017 (A.Y 2009-10) (THROUGH VIDEO CONFERENCING) Jamnalal Bajaj Foundation Vs DCIT(E) C/o. Bajaj Auto Ltd. Circle-1(1), Room No. 2418, B/60-61, Naraina Industrial 24th Floor, E-2, Pratyaksh Area, Phase-II, New Delhi Kar Bhawan, Civic Centre, AAATJ0402B J. L. Nehru Marg, (APPELLANT) New Delhi (RESPONDENT) Appellant by Ms. Vasanti Patel, Adv, Sh. Mahender Govil, CA Respondent by Sh. Munish Kumar, CIT DR Date of Hearing 12.08.2021 Date of Pron…

Sai Samarth Enterprises, Mumbai vs. DCIT, CC- 1, Thane

In the result, the appeals filed by the assessee are hereby allowed

ITA 3718/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 May 2021AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 3718/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No. 3720/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 3721/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ M/S. Sai Samarth Enterprises Dcit-Central Circle-1, 107, Patel Building, Parel, Thane. Vs. Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abufs9008B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Suchek Anchaliya Revenue By: Shri T. S. Khalsa (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/03/2021 घोषणा की तारीख /Date Of Pronouncement: 24/05/2021 आदेश / O R D E R Per Amarjit Singh, (Jm): The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 29.03.2018 Passed By The Commissioner Of Income Tax (Appeals)- 11, Pune [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11, 2011-12, 2012-13 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Suchek AnchaliyaFor Respondent: Shri T. S. Khalsa (Sr. AR)
Section 132Section 132oSection 139(1)Section 143(2)Section 153ASection 153CSection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 3718/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No. 3720/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 3721/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ M/s. Sai Samarth Enterprises DCIT-Central Circle-1, 107, Patel Building, Parel, Thane. Vs. Mumbai. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUFS9008B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Suchek Anchaliya Revenue by: Shri T…

El El Hotels & Investments Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 918/DEL/2010[2006-07]Status: DisposedITAT Delhi16 Feb 2021AY 2006-07
For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Ms Nidhi Srivastava, CIT-DR
Section 115JSection 132Section 143(3)Section 153A

…n the nature of a second chance given to the assessee which incidentally gives him an opportunity to make good omission, if any, in the original return and, therefore, an assessee can raise a fresh claim u/s 153A proceedings:- a) PCIT vs. Neeraj Jindal (2017) 393 ITR 1 (Del); b) CIT vs. B.G. Shirke Construction Technology Pvt. Ltd. (2017) 395 ITR 371 (Bom); c) CIT vs. M/s Surya Merchants Ltd., ITA No.4309/Del/2013; S. Splendor Landbase Ltd. vs. ACIT, ITA No.2461/Del/2016, order dated 6th d) June, 2018; 18 e) DCIT vs. Megha Engg. & Infrastructure Ltd., ITA No.607, 608, 609 & 610/H/2016, 1375/H/16, 1540/H/17’ f) Ak…

Shri Mohamed Mohtram Farooqui, Jhunjhunu vs. ACIT, Circle, Jhunjhunu

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

ITA 1252/JPR/2019[1993-94]Status: DisposedITAT Jaipur09 Dec 2020AY 1993-94
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Ms. Chanchal Meena (Addl. CIT)
Section 132(12)Section 132(4)Section 132(5)Section 132ASection 139(1)Section 143(3)Section 271(1)(c)

…r in which such income has been derived and pays the tax, together with interest, if any, in respect of such income.” 17. The said explanation came up for consideration before the Hon’ble Delhi High Court in case of Principal CIT vs Neeraj Jindal reported in 393 ITR 1 and it would be relevant to refer to the findings of the Hon’ble High Court which held as under: “23. Explanation-5 to Section 271(1) was inserted by the Taxation Laws (Amendment) Act, 1984, with effect from 1 October, 1984. The Explanation is applicable to cases where in the course of a search under Section 132 of the Act, the assessee is found t…

ITO 2(2)(1), Mumbai vs. I.A. & I.C Pvt .Ltd, Mumbai

In the result, these appeals by Revenue are partly allowed

ITA 5316/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Mar 2020AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 132(4)Section 153C

…articulars as may be prescribed and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; 6. The Hon'ble Delhi High Court in the case of Pr.CIT vs Neeraj Jindal[2017] 393 ITR 1 (Del) has referred to the provisions of section 153A and held as under: "20. Therefore, the position that emerges from the above-mentioned provision is that once the assessee files a revised return under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. On similar…