Peak Estates Ltd 183 ITR 471 Kerala Jaipur Electro Pvt Ltd 183 ITR 476 Rajasthan CIT v. Dadu Vala & Co.

108 ITR 882High Court1977#18563 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115JC Section 139(1)Section 143(3)Section 1963 Section 221(1)Section 80IB

Judgments citing Peak Estates Ltd 183 ITR 471 Kerala Jaipur Electro Pvt Ltd 183 ITR 476 Rajasthan CIT v. Dadu Vala & Co.

SATISH KUMAR JAIN,PROP. M/S JAIN INDUSTRIES vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

The appeal stand allowed

ITA 563/ASR/2024[2014-15]Status: DisposedITAT Amritsar07 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकरअपीलसं./ Ita No. 563/Asr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) Shri Satish Kumar Jain Ito बनाम/ Vs. H No 579 Airport Road Panama Chowk Rani Bagh, Jammu-180003 Jammu-180004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ablpj-6598-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri K.R. Jain (Advocate) – Ld.Ar ""थ"कीओरसे/Respondentby : Sh. Charan Dass (Addl. Cit)– Ld. Sr Dr सुनवाईकीतारीख/Date Of Hearing : 17-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 07-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2014-15 Arises Out Of An Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 30-08- 2024 Confirming Penalty Levied By Ld. Assessing Officer (Ao) U/S 221(1) Vide Order Dated 29-06-2017. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under. 2. The Assessee Was Assessed U/S 143(3) On 19-12-2016. The Assessee Declared Income Of Rs.9.75 Lacs. The Assessee Claimed

For Appellant: Shri K.R. Jain (Advocate) – Ld.ARFor Respondent: Sh. Charan Dass (Addl. CIT)– Ld. Sr DR

Section 115JSection 139(1)Section 143(3)Section 221(1)Section 80I

…thwith. The penalty was discretionary and MAT liability was paid before order was passed u/s 143(3). On similar facts, Ld. AO dropped similar penalty for AY 2015-16 by relying on the decision of Hon’ble High Court of Madras in the case of Smt. Vijayanthimala (108 ITR 882) holding that the default must be willful and not accidental. However, Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. 4. From the facts, it emerges that the assessee has filed its return of income at Rs.9.75 Lacs after claiming deduction u/s 80IB for which the assessee was found entitled to. However, the…

M/S COBRA KCL JV,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, TDS- CIRCLE,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 209/RJT/2019[2011-12]Status: DisposedITAT Rajkot16 Jun 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

Section 143Section 220Section 221Section 221(1)

…t that the nature of business of the assessee is that of infrastructure development and the work is assigned by the State Government Departments. The Ld. AR relied upon the decision of Hon’ble Rajasthan High Court in the case of CIT vs. Dadu Vala Et Co (1988) 170 ITR 491 (Raj.) and the decision of Hon’ble Madras High Court in the case of CIT vs. Smt. Vijayanthimala (1977) 108 ITR 882 (Mad). 2 A.Y. 2011-12 7. The Ld. DR relied upon the Assessment Order and the order of the CIT(A). The Ld. DR further submitted that it is undisputed fact that the assessee made delay in depositing the TDS between 7 to 20 days and in…

DY CIT CC 6 (3), MUMBAI vs. M/S KARANJA TERMINAL AND LOGISTICS PVT LTD., MUMBAI

The appeals of the revenue are dismissed

ITA 6898/MUM/2019[2012-13]Status: DisposedITAT Mumbai21 Oct 2021AY 2012-13

Bench: Shri Shamim Yahya () & Shri Ravish Sood () Ita Nos.6897 & 6898/Mum/2019 (Assessment Years: 2011-12 & 2012-13)

For Appellant: Shri Mihir Naniwadekar, A.RFor Respondent: Shri Ajey Malik, D.R

Section 140A(3)Section 143(1)Section 143(2)Section 143(3)Section 221Section 221(1)

…e of Rs,9,04,92,507/-. The appellant company has also relied on the following case laws: CIT vs. Bikaji Ramchandra 183 ITR 478 BOM CIT vs. Chembara Peak Estates Ltd 183 ITR 471 Kerala Jaipur Electro Pvt Ltd 183 ITR 476 Rajasthan CIT vs. Dadu Vala & Co. (1998) 170 ITR 491 (Raj) CIT vs. Smt. Vijayanthimala (1977) 108 ITR 882 (Mad.) CIT. VS Munni lal & Co. (2006) 157 taxman 466 (Raj) CIT vs. Raunaq & Co Pr. LTd (1983) 140 ITR 407, 411 (Del) CIT V. Chembara Peak Estates Ltd.( 1990) 183 ITR 471 474 (ker) CIT Vs. Dadu Wala & Co. (1988) 179 ITr 491 494 (Raj) Mahadev Ram s. RTA (1973) Tax LR 2227 (Ori) Brajalal Bank v. S…

DY CIT CC 6 (3), MUMBAI vs. M/S KARANJA TERMINAL AND LOGISTICS PVT LTD., MUMBAI

The appeals of the revenue are dismissed

ITA 6897/MUM/2019[2011-12]Status: DisposedITAT Mumbai21 Oct 2021AY 2011-12

Bench: Shri Shamim Yahya () & Shri Ravish Sood () Ita Nos.6897 & 6898/Mum/2019 (Assessment Years: 2011-12 & 2012-13)

For Appellant: Shri Mihir Naniwadekar, A.RFor Respondent: Shri Ajey Malik, D.R

Section 140A(3)Section 143(1)Section 143(2)Section 143(3)Section 221Section 221(1)

ARCH PHARMALABS LIMITED,MUMBAI vs. DY. CIT, CIRCLE 32, MUMBAI

In the result, the appeal is dismissed

ITA 3416/MUM/2014[2012-13]Status: DisposedITAT Mumbai31 Aug 2017AY 2012-13

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Ms. Arch Pharma Labs Dcit-32 Ltd. Aayakarbhavan Vs. H Wing, 4Th Floor, Tex Ground Floor, M.K. Centre Off; Sakivihar Road, Road, Chandivli, Mumbai-400020. Andheri (E) Mumbai-400072. Pan No. Aaccm0306Q Appellant Respondent Assessee By : Shri Ajay R. Singh, Ar Revenue By : Shripurushottamkashyap, Dr Date Of Hearing : 06/06/2017 Date Of Pronouncement : 31/08/2017

For Appellant: Shri Ajay R. Singh, ARFor Respondent: ShriPurushottamKashyap, DR

Section 140A(1)Section 221Section 221(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Ms. Arch Pharma Labs DCIT-32 Ltd. AayakarBhavan Vs. H wing, 4th floor, Tex Ground floor, M.K. Centre Off; Sakivihar Road, Road, Chandivli, Mumbai-400020. Andheri (E) Mumbai-400072. PAN No. AACCM0306Q Appellant Respondent Assessee by : Shri Ajay R. Singh, AR Revenue by : ShriPurushottamKashyap, DR Date of Hearing : 06/06/2017 Date of pronouncement : 31/08/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevan…