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

124 Taxmann.com 249Supreme Court of India2021#1031 most cited

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

A penalty levied under Section 271(1)(c) is not sustainable if the notice issued under Section 274 fails to specifically mention whether the charge relates to concealment of income or furnishing inaccurate particulars of income. The Assessing Officer must specify the exact charge for the penalty to be valid.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. · 124 Taxmann.com 249 · Section 271(1)(c) · Section 274 · penalty validity · specific charge · notice defect · concealment of income · inaccurate particulars · penalty sustainability

Sections most often in play

Section 271(1)(c)Section 274Section 153ASection 143(3)Section 132(1)Section 132(4)Section 275Section 270A

Issues it is cited on

section 274(1)section 271(c)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomefurnishing inaccurate particulars of incomesection 140penalty proceedings initiated

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

Gajanan Ferro Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 86/RAN/2022[2014-15]Status: DisposedITAT Ranchi20 Feb 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 84, 85, & 86/Ran/2022 (Assessment Year-2012-13, 2013-14 & 2014-15) Gajanan Ferro Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/02/2025 Date of pronouncemen…

Gajanan Ferro Pvt.Ltd., Kolkata vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 85/RAN/2022[2013-14]Status: DisposedITAT Ranchi20 Feb 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 84, 85, & 86/Ran/2022 (Assessment Year-2012-13, 2013-14 & 2014-15) Gajanan Ferro Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/02/2025 Date of pronouncemen…

Gajanan Ferro Pvt.Ltd., Kolkata vs. Deputy Commissioner Ofincome Tax, Central Circle, Jamshedpur

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

ITA 84/RAN/2022[2012-13]Status: DisposedITAT Ranchi20 Feb 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 84, 85, & 86/Ran/2022 (Assessment Year-2012-13, 2013-14 & 2014-15) Gajanan Ferro Private Limited, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AAFCM 3714 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 06/02/2025 Date of pronouncemen…

Nitu Singh, Jamshedpur vs. Deputy Commissioner Ofincome Tax, Central Circle, Jamshedpur

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 81/Ran/2022 (Assessment Year-2015-16) Rinku Singh, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AKXPS 9628 K Appellant/ Assessee Respondent/ Revenue I.T.A. No. 82/Ran/2022 (Assessment Year-2015-16) Nitu Singh, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Ro…

Rinku Singh, Jamshedpur vs. Deputy Commissioner of Income Tax, Central Circle, Jamshedpur

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 81/Ran/2022 (Assessment Year-2015-16) Rinku Singh, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Road, Bistupur, Jamshedpur-831001. PAN No. AKXPS 9628 K Appellant/ Assessee Respondent/ Revenue I.T.A. No. 82/Ran/2022 (Assessment Year-2015-16) Nitu Singh, D.C.I.T., CA Akshay Ringasia, Suite No. 3, 2nd Central Circle, Vs. Floor, Aviskar Bumra Enclave, Diagonal Jamshedpur. Ro…

Dilip Kumar and Sons, Chennai vs. DCIT / ACIT, Central-1(2), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2325/CHNY/2024[2016-17]Status: DisposedITAT Chennai05 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.S. Sridhar, AdvocateFor Respondent: Ms. Sheila Parthasarthy
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2325/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. Dilip Kumar & Sons, The DCIT, 11/29 Elango Salai, Central-1(2), Teynampet, Chennai. Chennai-600 018. [PAN: AADHD 6701 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S. Sridhar, Advocate ""यथ" क" ओर से /Respondent by : Ms. Sheila Parthasarthy, Addl. CIT…

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

…uthorities have quite correctly ordered the dropping of penalty proceedings against the assessee. . Page 3 of 4 6. The view taken by the Hon’ble Bombay High Court in the case cited above was subsequently upheld by the Hon’ble Apex Court of India reported in 124 Taxmann.com 249. 7. Coming to the facts of the case, we have perused the assessment order and the notice issued u/s 274 of the Act placed on page 13 of the paper book, we note that the AO has not specified the charge for initiation of the penalty whether it was for concealment of income or furnishing inaccurate particulars of income. Accordingly, we are…

Ashok Kumar Grover, Delhi vs. ACIT Circle-61(1), Delhi

In the result, the appeal of the assessee in ITA No

ITA 2969/DEL/2024[2015-16]Status: DisposedITAT Delhi14 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Kirti Sankratyayan,Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.2969/DEL/2024 [A.Y 2015-16] Shri Ashok Kumar Grover Vs. The A.C.I.T 19, Siri Fort Road Circle -61(1) New Delhi Delhi PAN – AAGPG 6935 L (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Deepesh Garg, Adv Department By : Ms. Kirti Sankratyayan,Sr. DR Date of Hearing : 06.11.2024 Date of Pronouncement : 14.11.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the NFAC, De…

Daga Commodities Pvt. Ltd., Delhi vs. DCIT, Central Circle -18, Delhi

ITA 790/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Oct 2024AY 2016-17

Bench: Ms. Madhumita Roydaga Commodities Vs. Dcit, Central Circle-18 Private Limited Ara Centre, Jhandewalan 114 New Delhi House, 27 Delhi Barakhamba Road, Connaught Place, Delhi - 110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcs5420N Appellant .. Respondent

For Appellant: Sh. Pranav Yadav, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 271(1)Section 271(1)(c)

…P a g e | 1 Daga Commodities Pvt. Ltd. vs. DCIT, CC-18 THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Daga Commodities Vs. DCIT, Central Circle-18 Private Limited ARA Centre, Jhandewalan 114 New Delhi House, 27 Delhi Barakhamba Road, Connaught Place, Delhi - 110001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCS5420N Appellant .. Respondent Appellant by : Sh. Pranav Yadav, Adv Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 23.10.2024 Date of Pronouncement 30.10.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed aga…

Ashok Kumar Grover, Delhi vs. ACIT Circle-61(1), Delhi

ITA 2893/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Ms. Madhumita Roysh. Ashok Kumar Grover Vs. Acit 19, Siri Fort Road Circle 61(1) New Delhi-110049 Delhi-110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagpg6935L Appellant .. Respondent

For Appellant: Sh. Somil Aggarwal, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 271(1)Section 271(1)(c)

…P a g e | 1 Sh. Ashok Kumar Grover Vs. ACIT, Circle 61(1) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Sh. Ashok Kumar Grover Vs. ACIT 19, Siri Fort Road Circle 61(1) New Delhi-110049 Delhi-110001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPG6935L Appellant .. Respondent Appellant by : Sh. Somil Aggarwal, Adv Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 28.10.2024 Date of Pronouncement 30.10.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 10.04.2024 passed by the CIT(A) National Facel…

Sukumar Buildwell Private Limited, New Delhi vs. DCIT Central Circle 26, New Delhi

ITA 2101/DEL/2024[2008-09]Status: DisposedITAT Delhi29 Oct 2024AY 2008-09

Bench: Ms Madhumita Royassessment Year: 2008-09 Vs. Dcit Central Circle 26 M/S Sukumar Buildwell Private Limited, 914, 9Th New Delhi Floor, D-Mall, Netaji Subhash Place, Pitampura, New Delhi- 110034 Pan :Aaics7517H (Appellant) (Respondent) Assessee By Ms Shilpi Jain, Ca Department By Shri Sanjay Kumar, Sr, Dr

Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2008-09 Vs. DCIT CENTRAL CIRCLE 26 M/S SUKUMAR BUILDWELL PRIVATE LIMITED, 914, 9TH NEW DELHI FLOOR, D-MALL, NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI- 110034 PAN :AAICS7517H (Appellant) (Respondent) Assessee by Ms Shilpi Jain, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 21.10.2024 Date of pronouncement 29.10.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 19.03.2024 passed by the CIT(A)-29, New Delh…

Mohammed Nasrudeen, Pudhukottai vs. ITO, Ward 3, Cuddalore

In the result, appeal filed by the assessee is allowed

ITA 645/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Jul 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.645/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 V. Shri Mohammed Nasrudeen, The Income Tax Officer, 871-B, South Street, Ammapatinam, Ward-3, Manamelgudi, Cuddalore. Pudhukotai District-614 617. [Pan: Azwpm 6686 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V.Krishnan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(3)Section 148Section 271Section 271(1)(c)Section 274Section 69

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.645/Chny/2024 िनधा"रण वष"/Assessment Year: 2011-12 v. Shri Mohammed Nasrudeen, The Income Tax Officer, 871-B, South Street, Ammapatinam, Ward-3, Manamelgudi, Cuddalore. Pudhukotai District-614 617. [PAN: AZWPM 6686 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri N.V.Krishnan, Advocate ""यथ" क" ओर से /Respond…

Pradeep Dayanand Kothari, Chennai vs. DCIT, Corporate Circle 4(2), Chennai

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 27/CHNY/2024[2007-08]Status: DisposedITAT Chennai05 Jun 2024AY 2007-08

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 V. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4Th Floor, Of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai.

For Appellant: Ms. N.V.Lakshmi, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 v. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4th Floor, of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai. [PAN: AEEPK 6866 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

Pradeep Dayanand Kothari, Chennai vs. DCIT, Tax Corporate Cricle 4(2), Chennai

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 26/CHNY/2024[2006-07]Status: DisposedITAT Chennai05 Jun 2024AY 2006-07

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 V. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4Th Floor, Of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai.

For Appellant: Ms. N.V.Lakshmi, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.26 & 27/Chny/2024 िनधा"रण वष"/Assessment Years: 2006-07 & 2007-08 v. Shri Pradeep Dayanand Kothari, The Dy. Commissioner – Kothari Buildings, 4th Floor, of Income Tax, 114, Mahatma Gandhi Road, Corporate Circle-4(2), Chennai-600 034. Chennai. [PAN: AEEPK 6866 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

Schott Glass India P.Ltd, Mumbai vs. ITO 8(3)(1), Mumbai

In the result, ITA 7356/Mum/2014 of the appeals of the assessee are allowed for statistical purpose and ITA No

ITA 7356/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Jan 2024AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singhschott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3Rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner Of Limited, Dynasty “A” Wing Income Tax 8(3) 303/304, 3Rd Floor, Room No. 204, Aayakar Andheri Kurla Road, Bhavan, M.K. Road, Andheri (E) Mumbai – 400020 Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Appellant By : Ketan Ved Respondent By : Mahesh Jiwade Date Of Hearing 12.12.2023 Date Of Pronouncement 24.01.2024 आदेश / O R D E R Per Amarjit Singh (Am): Both These Appeals Filed By The Assessee Are Directed Agasint The Different Orders Of Ld. Cit(A)-15, Mumbai. Since Both These Appeals

For Appellant: Ketan VedFor Respondent: Mahesh Jiwade
Section 143(2)Section 144C(1)Section 92C

…P a g e | 1 ITA No.7356/Mum/2014 & ITA No.2594/Mum/2012 Schott Glass India Private Limited Vs. ITO-8(3)-1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Schott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCS8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner of Limited, Dynasty “A” Wing…

Schott Glass India Pvt. Ltd., Mumbai vs. D.C.I.T. Circle 8(3), Mumbai

In the result, ITA 7356/Mum/2014 of the appeals of the assessee are allowed for statistical purpose and ITA No

ITA 2594/MUM/2012[2007-08]Status: DisposedITAT Mumbai24 Jan 2024AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singhschott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3Rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner Of Limited, Dynasty “A” Wing Income Tax 8(3) 303/304, 3Rd Floor, Room No. 204, Aayakar Andheri Kurla Road, Bhavan, M.K. Road, Andheri (E) Mumbai – 400020 Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcs8583L Appellant .. Respondent Appellant By : Ketan Ved Respondent By : Mahesh Jiwade Date Of Hearing 12.12.2023 Date Of Pronouncement 24.01.2024 आदेश / O R D E R Per Amarjit Singh (Am): Both These Appeals Filed By The Assessee Are Directed Agasint The Different Orders Of Ld. Cit(A)-15, Mumbai. Since Both These Appeals

For Appellant: Ketan VedFor Respondent: Mahesh Jiwade
Section 143(2)Section 144C(1)Section 92C

…P a g e | 1 ITA No.7356/Mum/2014 & ITA No.2594/Mum/2012 Schott Glass India Private Limited Vs. ITO-8(3)-1 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Schott Glass India Private Vs. Income Tax Officer 8(3)-1 Limited, Dynasty “A” Wing Room No. 201, Aayakar 303/304, 3rd Floor, Bhavan, M.K. Road, Andheri Kurla Road, Mumbai – 400020 Andheri (E) Mumbai – 400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCS8583L Appellant .. Respondent Schott Glass India Private Vs. Deputy Commissioner of Limited, Dynasty “A” Wing…

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…

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 256/RPR/2023[2015-16]Status: DisposedITAT Raipur25 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sakshi Gopal Aggarwal &For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 256/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 PAN : DDCPS1720P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sakshi Gopal Aggarwal & Siddharth Parakh, CAs Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.…

Smt. Dipalben Manish Patel, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 215/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 215/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 Pan : Alupp3271B

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 215/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Dipalben Manish Patel 4-502, Near Maharashtra Mandal, Choubey Colony, Raipur (C.G.)-492 001 PAN : ALUPP3271B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.09.2023 घोषणा क" तार…