Pr.CIT v. Golden Peace Hotels and Resorts (P.) Ltd.

124 Taxmann.com 248High Court2021#3642 most cited

What is Pr.CIT v. Golden Peace Hotels and Resorts (P.) Ltd. authority for?

Penalty proceedings under section 271(1)(c) are not sustainable if the Assessing Officer has not recorded satisfaction regarding concealment of income or furnishing of inaccurate particulars by the assessee. Such satisfaction is a prerequisite for initiating penalty proceedings.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

Pr. CIT v. Golden Peace Hotels and Resorts · section 271(1)(c) · penalty proceedings · concealment of income · inaccurate particulars · satisfaction of AO · unsustainable penalty · non-application of mind

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153Section 153CSection 292BSection 115JBSection 144C(13)

Issues it is cited on

non application of mindfurnishing inaccurate particulars of incomepenalty proceedings initiatedfurnishing inaccurate particularssection 274concealment of incomepenalty u/s 271(1)(c)non-application of mindpenalty under section 271(1)(c)levy of penaltysection 254section 271(1)(c)

Judgments citing Pr.CIT v. Golden Peace Hotels and Resorts (P.) Ltd.

Everest Kanto Cylinder Ltd, Mumbai vs. DCIT Circle 3(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5790/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Dec 2025AY 2010-11

Bench: Shri Rahul Chaudhary & Shri Prabhash Shankareverest Kanto Cylinder V/S. Deputy Commissioner Of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Shekhar Gupta,ARFor Respondent: Shri Hemanshu Joshi, (Sr.DR)
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Everest Kanto Cylinder v/s. Deputy Commissioner of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Shekhar Gupta,AR Respondent by : Shri Hemanshu Joshi, (Sr.DR) Date of Hearing 12.11.2025 Date of Pronouncement 10.12.2…

DCIT Central Circle 7 (1) Mumbai, Mumbai vs. Panther Investrade Limited, Mumbai

In the result, both the Cross appeals no

ITA 416/MUM/2025[2003-04]Status: DisposedITAT Mumbai04 Aug 2025AY 2003-04

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Rajiv Khandelwal & Akash Kumar, ARsFor Respondent: Shri Virabhadra S. Mahajan (Sr. DR)
Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA no.416/MUM/2025 (A.Y. 2003-04) Deputy Commissioner of v/s. Panther Investrade Limited, Income Tax, Central Circle – बनाम 121, 1st Floor, Radha Bhavan 7(1), 653, 6th Floor, Aaykar Nagindas Master Road, Fort, Bhavan, M.K. Road, Mumbai – Mumbai – 400 023, 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP3259R Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रत्याक्षेपसं./C.O. No.50/MUM/2025 (Arising out of ITA No. 416/MUM/2025) (A.Y. 2003-04) प्रत…

DCIT(Central Circle)-7(1), Mumbai vs. Panther Investrade Limited, Mumbai

In the result, both the Cross appeals no

ITA 415/MUM/2025[2002-03]Status: DisposedITAT Mumbai04 Aug 2025AY 2002-03

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Rajiv Khandelwal & Akash Kumar, ARsFor Respondent: Shri Virabhadra S. Mahajan (Sr. DR)
Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA no.416/MUM/2025 (A.Y. 2003-04) Deputy Commissioner of v/s. Panther Investrade Limited, Income Tax, Central Circle – बनाम 121, 1st Floor, Radha Bhavan 7(1), 653, 6th Floor, Aaykar Nagindas Master Road, Fort, Bhavan, M.K. Road, Mumbai – Mumbai – 400 023, 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP3259R Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रत्याक्षेपसं./C.O. No.50/MUM/2025 (Arising out of ITA No. 416/MUM/2025) (A.Y. 2003-04) प्रत…

DCIT, Central Circle - 7(1), Mumbai vs. Triumph Securities Ltd, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 962/MUM/2024[2003-04]Status: DisposedITAT Mumbai15 Jan 2025AY 2003-04

Bench: Shri Amarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Rajiv Khandelwal (VirtuallyFor Respondent: Dr. P. Daniel – Spl. Counsel
Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.962/Mum/2024 (Assessment Year: 2003-04) DCIT, Central Circle-7(1), vs TRIUMPH SECURITIES LTD, Mumbai, 121, Radha Bhavan, 1ST Floor, Room No.676B, 6th Floor, Nagindas, Master Road, Fort, Aayakar Bhavan, M.K. Road, Mumbai-400 023 Mumbai-400 020 PAN: AABCT1510A APPELLANT RESPONDENT Assessee by : Shri Rajiv Khandelwal (Virtually appeared) Respondent by : Dr. P. Daniel – Spl. Counsel Date of hearing : 16/01/2025 Date of pronouncement : 22/01/2025 ORDER PER ANIKESH…

Sri. Basavana Mathikere Betaswamy Gowda Ramaswamy Gowda, Bangalore vs. Income Tax Officer, Ward-2(2)(2), Bangalore

In the result, the appeal of the assessee is hereby partly allowed

ITA 1313/BANG/2024[2009-10]Status: DisposedITAT Bangalore25 Nov 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2009-10

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri V Parithivel, JCIT (DR)
Section 271(1)(C)Section 271(1)(c)Section 274

…sence of any specific charge for initiation of penalty u/s 271(1)(c) of the Act, the penalty levied u/s 271(1)(c) of the Act is not sustainable. The Hon’ble High Court of Bombay in the case of Pr. CIT VS. Golden Peas Holiday and Resorts Pvt. Ltd., reported in 124 Taxmann.com 248 has held as under: 5. We have carefully examined the record as well as duly considered the rival contentions. Both the Commissioner (Appeals) as well as the ITAT have categorically held that in the present case, there is no record of satisfaction by the Assessing Officer that there was any concealment of income or that any inaccurate part…

S.Amit & Co., Mumbai vs. Assistant Commissioner of Income Tax, Circle-19(3), Mumbai

In the result, appeal filed by the Assessee is allowed

ITA 3015/MUM/2023[2009-10]Status: DisposedITAT Mumbai20 Dec 2023AY 2009-10

Bench: Shri.Narender Kumar Choudhry () & Shri Gagan Goyal()

Section 143(1)Section 148Section 250Section 271(1)(c)Section 274

…1 ITA 3015/Mum/2023 S. Amit & Co. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL(ACCOUNTANT MEMBER) I.T.A. No.3015/Mum/2023 (Assessment year : 2009-10) S.Amit & Co. vs Asst. Commissioner of Income- 42, 4th Floor, Garden View tax, Circle-19(3), Mumbai 45, August Kranti Marg Near Gowalia Tank Mumbai-400 036 PAN: AAGFS8553A APPLICANT RESPONDENT Present for the Assessee Shri Ketan L Vajani – Ld. CA Present for the Department ShriMahesh Parwani - Ld. SR DR Date of hearing 12/12/2023 Date of pronouncement 20/12/2023 O R D E…

Braganza and Fulari Ventures Private Limited, Mapusa vs. Asst. Commissioner of Income Tax, Circle - 2(1), Panaji

In the result, the appeal is allowed

ITA 28/PAN/2022[2014-15]Status: DisposedITAT Panaji06 Oct 2023AY 2014-15

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.28/Pan/2022 निर्धारण वषा / Assessment Year : 2014-15 Braganza & Fulari Ventures Vs. Acit, Private Limited, Circle-2(1), 303-304, 3Rd Floor, Panaji B&F Habitat Building, Canca Parra Bypass, Ximer Bardez, Mapusa, Goa – 403507 Pan : Aaecb3628E Appellant Respondent

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.28/PAN/2022 निर्धारण वषा / Assessment Year : 2014-15 Braganza and Fulari Ventures Vs. ACIT, Private Limited, Circle-2(1), 303-304, 3rd Floor, Panaji B&F Habitat Building, Canca Parra Bypass, Ximer Bardez, Mapusa, Goa – 403507 PAN : AAECB3628E Appellant Respondent Assessee by None Revenue by Shri N. Shrikanth Date of hearing 05-10-2023 Date of pronouncement 06-10-2023 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee i…

Shri Rajesh Ramchandra Dake, Panvel vs. Dy CIT CC-1, Mumbai

ITA 2/MUM/2021[2010-11]Status: DisposedITAT Mumbai28 Dec 2022AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 02 & 04/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2010-11 & 2012-13) Dcit, Cen. Cir-1, Shri Rajesh 6Th Floor, R. No. 10, A- Ramchandra Dake, बनाम/ B/2, Usha Prabha Chs, Wing, Ashar It Park, Ram Ganesh Gadkari Raoda No. 16-Z, Wagle Vs. Indl. Estate Marg, Prabhu Ali, Thane-400 604 Panvel – 410206, स्थधयीलेखधसं./जीआइआरसं./ Pan No. Afqpd1100D (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Sanjay V. Deshmukh, Ld. Dr सुनवधईकीतधरीख/ : 28.12.2022 Date Of Hearing घोर्णधकीतधरीख / : 28.12.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Even Date 19.09.2019, Passed By Ld. Cit(A)-11, Pune In Relation To Penalty Proceedings U/S 271(1)(C) For Ay 2010-11 & 2012-13. 2

For Appellant: NoneFor Respondent: Shri Sanjay V
Section 143(3)Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 02 & 04/Mum/2021 (ननधधारणवर्ा / Assessment Year: 2010-11 & 2012-13) DCIT, Cen. Cir-1, Shri Rajesh 6th floor, R. No. 10, A- Ramchandra Dake, बनाम/ B/2, Usha Prabha CHS, wing, Ashar IT Park, Ram Ganesh Gadkari Raoda no. 16-Z, Wagle Vs. Indl. Estate Marg, Prabhu Ali, Thane-400 604 Panvel – 410206, स्थधयीलेखधसं./जीआइआरसं./ PAN No. AFQPD1100D (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Sanjay V. Deshmukh, Ld. DR स…

De Dietrich Process Systems India P. Ltd., Navi Mumbai vs. Dy CIT - 19(3)(1), Mumbai

ITA 2021/MUM/2020[2014-15]Status: DisposedITAT Mumbai10 Oct 2022AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2021 & 2022/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) Dcit-19(3)(1), Mumbai De Dietrich Process Systems Aayakar Bhavan, India Pvt. Ltd. बिधम/ Mumbai-400 020 R. No. 548/549, Road No. 16, Vs. Ttc Indl. Area, Midc Rabale, Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccd8576D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Sanjay R. Parikh, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nair, Ld. Dr सुनवाईकीतारीख/ : 13.07.2022 Date Of Hearing घोषणाकीतारीख / : 10.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 24.12.2019, Passed By Ld. Cit(A)-16, Mumbai In Relation To The Penalty Proceedings U/S 271(1)(C) For Ay 2014-15 & 2015-16. 2

For Appellant: Shri Sanjay R. Parikh, Ld. ARFor Respondent: Shri Mahita Nair, Ld. DR
Section 143(3)Section 271(1)(c)Section 274Section 40Section 40aSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 2021 & 2022/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) DCIT-19(3)(1), Mumbai De Dietrich Process Systems Aayakar Bhavan, India Pvt. Ltd. बिधम/ Mumbai-400 020 R. No. 548/549, Road No. 16, Vs. TTC Indl. Area, MIDC Rabale, Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ PAN No. AACCD8576D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Sanjay R. Parikh, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nair, Ld. DR सुनवाईकीतारीख/ : 13.…

Mrs Chhaya Himmat Jagda, Mumbai vs. Income Tax Officer-32(1)(2), Mumbai

ITA 968/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Aug 2022AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am आयकरअपीलसं./ I.T.A. No. 968/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2014-15) Ito Ward 32(1)(2) Mrs. Chhaya Himmat C-11, Pratyakshkar Jagda 602-Manas Moti Bhavan, Bandra Kurla बनाम/ Building No. 1 (6Th Floor), Complex, Bandra(East), Mumbai-400 051 Devidas Lane, Near Vs. Lawrence School, Borivali (West), Mumbai-400 092 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaepj7836R (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri M. Subramanian, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Praveen Shekhar, Ld. Dr सुनवधईकीतधरीख/ : 04.08.2022 Date Of Hearing घोर्णधकीतधरीख / : 24.08.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 21.04.2022, Passed By National Faceless

For Appellant: Shri M. SubramanianFor Respondent: Shri Praveen Shekhar
Section 10(38)Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI PRASHANT MAHARISHI, AM आयकरअपीलसं./ I.T.A. No. 968/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2014-15) ITO ward 32(1)(2) Mrs. Chhaya Himmat C-11, Pratyakshkar Jagda 602-Manas Moti Bhavan, Bandra Kurla बनाम/ Building No. 1 (6th floor), Complex, Bandra(east), Mumbai-400 051 Devidas Lane, Near Vs. Lawrence School, Borivali (west), Mumbai-400 092 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AAEPJ7836R (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri M. Subramanian, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Pra…

Deputy Commissioner of Income-Tax, (Exemptions), Circle, Pune vs. Maharashtra Academy of Engineering and Education Research, Pune

In the result, the appeal of the assessee is allowed and that

ITA 1907/PUN/2018[2010-11]Status: DisposedITAT Pune27 Jun 2022AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 10Section 11Section 13Section 13(1)(c)Section 143(3)Section 254Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 1857 & 1858/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Maharashtra Academy of Engineering Vs. ITO, and Educational Research, Ward-11(1), S.No.124, Ex-Serviceman Colony, Pune Paud Road, Kothrud, Pune – 411029 PAN: AAAAM1206F Appellant Respondent ITA Nos. 1905, 1906 & 1907/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 DCIT (Exemptions) Vs. Maharashtra Academy of Circle, Pune Engineering and Educational Research, S.No.124,…

Deputy Commissioner of Income-Tax, (Exemption) Circle, Pune vs. Maharashtra Academy of Engineering and Education Research, Pune

In the result, the appeal of the assessee is allowed and that

ITA 1906/PUN/2018[2009-10]Status: DisposedITAT Pune27 Jun 2022AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 10Section 11Section 13Section 13(1)(c)Section 143(3)Section 254Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 1857 & 1858/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Maharashtra Academy of Engineering Vs. ITO, and Educational Research, Ward-11(1), S.No.124, Ex-Serviceman Colony, Pune Paud Road, Kothrud, Pune – 411029 PAN: AAAAM1206F Appellant Respondent ITA Nos. 1905, 1906 & 1907/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 DCIT (Exemptions) Vs. Maharashtra Academy of Circle, Pune Engineering and Educational Research, S.No.124,…

Deputy Commissioner of Income-Tax, (Exemptions), Circle, Pune vs. Maharashtra Academy of Engineering and Education Research, Pune

In the result, the appeal of the assessee is allowed and that

ITA 1905/PUN/2018[2008-09]Status: DisposedITAT Pune27 Jun 2022AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 10Section 11Section 13Section 13(1)(c)Section 143(3)Section 254Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 1857 & 1858/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Maharashtra Academy of Engineering Vs. ITO, and Educational Research, Ward-11(1), S.No.124, Ex-Serviceman Colony, Pune Paud Road, Kothrud, Pune – 411029 PAN: AAAAM1206F Appellant Respondent ITA Nos. 1905, 1906 & 1907/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 DCIT (Exemptions) Vs. Maharashtra Academy of Circle, Pune Engineering and Educational Research, S.No.124,…

Maharashtra Academy of Engineering and Educational Research, Pune vs. Income-Tax Officer, Ward - 11(1), Pune

In the result, the appeal of the assessee is allowed and that

ITA 1857/PUN/2018[2008-09]Status: DisposedITAT Pune27 Jun 2022AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 10Section 11Section 13Section 13(1)(c)Section 143(3)Section 254Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 1857 & 1858/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Maharashtra Academy of Engineering Vs. ITO, and Educational Research, Ward-11(1), S.No.124, Ex-Serviceman Colony, Pune Paud Road, Kothrud, Pune – 411029 PAN: AAAAM1206F Appellant Respondent ITA Nos. 1905, 1906 & 1907/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 DCIT (Exemptions) Vs. Maharashtra Academy of Circle, Pune Engineering and Educational Research, S.No.124,…

Maharashtra Academy of Engineering and Educational Research, Pune vs. Income-Tax Officer, Ward - 11(1), Pune

In the result, the appeal of the assessee is allowed and that

ITA 1858/PUN/2018[2009-10]Status: DisposedITAT Pune27 Jun 2022AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 10Section 11Section 13Section 13(1)(c)Section 143(3)Section 254Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 1857 & 1858/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Maharashtra Academy of Engineering Vs. ITO, and Educational Research, Ward-11(1), S.No.124, Ex-Serviceman Colony, Pune Paud Road, Kothrud, Pune – 411029 PAN: AAAAM1206F Appellant Respondent ITA Nos. 1905, 1906 & 1907/PUN/2018 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 DCIT (Exemptions) Vs. Maharashtra Academy of Circle, Pune Engineering and Educational Research, S.No.124,…

Shreem Construction, Kolhapur vs. Assistant Commissioner of Income-Tax, Central Circle, Kolhapur

In the result, both the appeals of the are allowed

ITA 478/PUN/2020[2008-09]Status: HeardITAT Pune13 Jun 2022AY 2008-09
For Respondent: Shri M.G. Jasnani
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM I.T.A No. 477 & 478/PUN/2020 A.Y. 2007-08 & 2008-09 Shreen Construction Gat No. 315, Plot No. 1, Shri Chhatrapati Shahu Co-op. Industrial Estate, Shirol, Dist. Kolhapur PAN; ABAFS 6064 P : Appellant Vs. The Asstt. C.I.T. Central Cir. Kolhapur : Respondent Appellants by : None Respondent by : Shri M.G. Jasnani Date of Hearing : 13-06-2022 Date of Pronouncement : 13-06-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM These appeals preferred by the assessee emanates from separate orders of the CIT(A…

Shreem Construction, Kolhapur vs. Assistant Commissioner of Income-Tax, Central Circle, Kolhapur

In the result, both the appeals of the are allowed

ITA 477/PUN/2020[2007-08]Status: HeardITAT Pune13 Jun 2022AY 2007-08
For Respondent: Shri M.G. Jasnani
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM I.T.A No. 477 & 478/PUN/2020 A.Y. 2007-08 & 2008-09 Shreen Construction Gat No. 315, Plot No. 1, Shri Chhatrapati Shahu Co-op. Industrial Estate, Shirol, Dist. Kolhapur PAN; ABAFS 6064 P : Appellant Vs. The Asstt. C.I.T. Central Cir. Kolhapur : Respondent Appellants by : None Respondent by : Shri M.G. Jasnani Date of Hearing : 13-06-2022 Date of Pronouncement : 13-06-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM These appeals preferred by the assessee emanates from separate orders of the CIT(A…

Sonigara Jewellers Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle -6, Pune

In the result, the appeal is allowed

ITA 355/PUN/2020[2011-12]Status: HeardITAT Pune09 Jun 2022AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2011-12 Sonigara Jewellers Private Limited, Vs. Dcit, Circle-6, 858/59, A 2, Ramsukh Vaishnav, Pune Raviwar Peth, Pune 411 002 Maharashtra, Pan : Aajcs7349N Appellant Respondent

Section 133ASection 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER "नधा"रण वष" / Assessment Year : 2011-12 Sonigara Jewellers Private Limited, Vs. DCIT, Circle-6, 858/59, A 2, Ramsukh Vaishnav, Pune Raviwar Peth, Pune 411 002 Maharashtra, PAN : AAJCS7349N Appellant Respondent Assessee by Shri Rohit Tapadiya Revenue by Shri M.G. Jasnani Date of hearing 09-06-2022 Date of pronouncement 09-06-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-4, Pune on 31-01-2020 confirmi…

Villoo'S Greenfield Farms, Pune vs. Deputy Commissioner of Income-Tax, Central Circle -1 (1), Pune

In the result, both the appeals of the respective assessees as captioned above are allowed

ITA 1280/PUN/2019[2012-13]Status: DisposedITAT Pune13 May 2022AY 2012-13

Bench: Us That In Respect Of Both These Cases, The Issue Involved & The Facts & Circumstances Are Absolutely Identical. These Cases Are Therefore, Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience.

For Respondent: Shri Subhas Dabade
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM Sr. I.T.A. No. A.Y. Appellant Respondent No. 1. 386/PUN/2019 2012-13 Poonawalla Finvest & Agro The Dy. CIT Pvt. Ltd. Central Circle 16-B/1 Sarosh Bhawan, 1(1) Pune. Dr. Ambedkar Road, Pune Camp, Pune-411 001 PIN; AAACT6842Q 2. 1280/PUN/2019 2012-13 Villoo Greenfield Farms -do- 16-B/1 Sarosh Bhawan, Dr. Ambvedkar Road, Camp, Pune-411 001 PAN: AACFG5039H Appellants by : Shri Nikhil Pathak Respondent by : Shri Subhas Dabade Date of Hearing : 12-05-2022 Date of Pronouncement : 13-05-2022 ORDER PE…

Poonawalla Finvest and Agro Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Central Circle -1 (1), Pune

In the result, both the appeals of the respective assessees as captioned above are allowed

ITA 386/PUN/2019[2012-13]Status: DisposedITAT Pune13 May 2022AY 2012-13

Bench: Us That In Respect Of Both These Cases, The Issue Involved & The Facts & Circumstances Are Absolutely Identical. These Cases Are Therefore, Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience.

For Respondent: Shri Subhas Dabade
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM Sr. I.T.A. No. A.Y. Appellant Respondent No. 1. 386/PUN/2019 2012-13 Poonawalla Finvest & Agro The Dy. CIT Pvt. Ltd. Central Circle 16-B/1 Sarosh Bhawan, 1(1) Pune. Dr. Ambedkar Road, Pune Camp, Pune-411 001 PIN; AAACT6842Q 2. 1280/PUN/2019 2012-13 Villoo Greenfield Farms -do- 16-B/1 Sarosh Bhawan, Dr. Ambvedkar Road, Camp, Pune-411 001 PAN: AACFG5039H Appellants by : Shri Nikhil Pathak Respondent by : Shri Subhas Dabade Date of Hearing : 12-05-2022 Date of Pronouncement : 13-05-2022 ORDER PE…