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.

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,…

Raj Kumari Maheshwari, Jaipur vs. Dy CIT, CC-II, Jaipur

In the result, this appeal of the assessee is allowed

ITA 125/JPR/2021[2010-11]Status: DisposedITAT Jaipur13 Jun 2022AY 2010-11
For Appellant: Shri R. K. Bhatra (C.A.)For Respondent: Ms Monisha Choudhary (JCIT) a
Section 153ASection 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 125/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Deputy cuke Smt. Raj Kumari Maheshwari Commissioner of 18, Gopal Li Ka Rasta, Vs. Income-Tax, Jaipur. Central Circle-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHXPM 3143 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. K. Bhatra (…

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…

Neelesh Satish Kanade, Pune vs. Assistant Commissioner of Income Tax

In the result, the appeal is allowed

ITA 2773/PUN/2016[2006-07]Status: DisposedITAT Pune12 May 2022AY 2006-07

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryनिर्धारण वषा / Assessment Year : 2006-07 Neelesh Satish Kanade, Vs. Acit, 1073, Bhosale Mystiqa, Central Circle-2(1), Model Colony, Pune Pune 411 016 Pan : Agdpk4376L Appellant Respondent

Section 139Section 139(1)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER निर्धारण वषा / Assessment Year : 2006-07 Neelesh Satish Kanade, Vs. ACIT, 1073, Bhosale Mystiqa, Central Circle-2(1), Model Colony, Pune Pune 411 016 PAN : AGDPK4376L Appellant Respondent Assessee by Smt. Deepa Khare Revenue by Shri Rajesh Gawli Date of hearing 11-05-2022 Date of pronouncement 12-05-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-12, Pune on 06-09-2016 in relation to the penalty impo…

M/S. Shree Hatkeshwara Cargo Movers, Pune vs. Assistant Commissioner of Income-Tax, Circle - 5, Pune

In the result, both the appeals are allowed

ITA 1586/PUN/2018[2010-11]Status: HeardITAT Pune11 Jan 2022AY 2010-11

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita Nos.1586 & 1587/Pun/2018 निर्धारण वषा / Assessment Years : 2010-11 & 2012-13 M/S. Shree Hatkeshwara Cargo Vs. Acit, Circle-5, Movers Pune Office No.8, Wonder City, Katraj By-Pass Road, Pune – 411046 Pan: Aatfs8504N Appellant Respondent

Section 133ASection 143(3)Section 147Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.1586 & 1587/PUN/2018 निर्धारण वषा / Assessment Years : 2010-11 & 2012-13 M/s. Shree Hatkeshwara Cargo Vs. ACIT, Circle-5, Movers Pune Office No.8, Wonder City, Katraj By-Pass Road, Pune – 411046 PAN: AATFS8504N Appellant Respondent Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 11-01-2022 Date of pronouncement 11-01-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : Both the appeals by the assessee are directed against…

M/S. Shree Hatkeshwara Cargo Movers, Pune vs. Assistant Commissioner of Income-Tax, Circle - 5, Pune

In the result, both the appeals are allowed

ITA 1587/PUN/2018[2012-13]Status: HeardITAT Pune11 Jan 2022AY 2012-13

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita Nos.1586 & 1587/Pun/2018 निर्धारण वषा / Assessment Years : 2010-11 & 2012-13 M/S. Shree Hatkeshwara Cargo Vs. Acit, Circle-5, Movers Pune Office No.8, Wonder City, Katraj By-Pass Road, Pune – 411046 Pan: Aatfs8504N Appellant Respondent

Section 133ASection 143(3)Section 147Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.1586 & 1587/PUN/2018 निर्धारण वषा / Assessment Years : 2010-11 & 2012-13 M/s. Shree Hatkeshwara Cargo Vs. ACIT, Circle-5, Movers Pune Office No.8, Wonder City, Katraj By-Pass Road, Pune – 411046 PAN: AATFS8504N Appellant Respondent Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 11-01-2022 Date of pronouncement 11-01-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : Both the appeals by the assessee are directed against…

M/S. Shubham Developers Promoters and Builders, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is allowed

ITA 1556/PUN/2018[2013-14]Status: DisposedITAT Pune10 Jan 2022AY 2013-14

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.1556/Pun/2018 निर्धारण वषा / Assessment Year : 2013-14 M/S. Shubham Developers Vs. Dcit, Circle-8, Promoters & Builders Pune R.G. Bhilare & Co. Chartered Accountants Plot No.9, Jatan Niwas, Ruturaj Soc., Off Pune Satara Road, Pune-411037 Pan: Abtfs0303E Appellant Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1556/PUN/2018 निर्धारण वषा / Assessment Year : 2013-14 M/s. Shubham Developers Vs. DCIT, Circle-8, Promoters & Builders Pune R.G. Bhilare & Co. Chartered Accountants Plot No.9, Jatan Niwas, Ruturaj Soc., Off Pune Satara Road, Pune-411037 PAN: ABTFS0303E Appellant Respondent Assessee by Ms. Diksha Agarwal Revenue by Shri S.P. Walimbe Date of hearing 10-01-2022 Date of pronouncement 10-01-2022 आदेश / ORDER PER VISWANETHRA RAVI, JM : Th…

Shri Gufran Ahmed Chaudhari, Valsad vs. The Income Tax Officer, Vapi Ward-1, Vapi

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.618/SRT/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8th Floor, RBL, 63/751, Chanod Colony, GIDC, s. Vapi-396195 Fortune Square-II, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:ASNPS 4835N (Assessee) (Respondent) आयकरअपीलसं./ITA No.623/SRT/2018 (िनधा"रणवष" / Assessment Year: (2011-12) Gufan Ahmed Chaudhary, V The Income Tax Officer, Ward-3, 7th Floor, Fortune Square- Prop. Saba…

Shri Prakash F.Singh, Vapi vs. The ITO, Ward-7, Vapi

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.618/SRT/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8th Floor, RBL, 63/751, Chanod Colony, GIDC, s. Vapi-396195 Fortune Square-II, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:ASNPS 4835N (Assessee) (Respondent) आयकरअपीलसं./ITA No.623/SRT/2018 (िनधा"रणवष" / Assessment Year: (2011-12) Gufan Ahmed Chaudhary, V The Income Tax Officer, Ward-3, 7th Floor, Fortune Square- Prop. Saba…

Eagle Flask Industries Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal is allowed

ITA 474/PUN/2017[2004-05]Status: DisposedITAT Pune02 Sept 2021AY 2004-05

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.474 & 2000/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05

Section 143(3)Section 271(1)(c)Section 274Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.474 & 2000/PUN/2017 िनधा"रण वष" / Assessment Year : 2004-05 Eagle Flask Industries Pvt. Ltd., Vs. DCIT, Circle-8, 4th Floor, Parmar Gallery, Pune/ Shivarkar Road, Wanowari, DCIT, Circle-14, Pune – 411 047 Pune PAN : AAACE4197M Appellant Respondent Assessee by Shri M.K. Kulkarni Revenue by Shri T. Vijaya Bhaskar Reddy Date of hearing 02-09-2021 Date of pronouncement 02-09-2021 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by…

Eagle Flask Industries Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, the appeal is allowed

ITA 2000/PUN/2017[2004-05]Status: DisposedITAT Pune02 Sept 2021AY 2004-05

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.474 & 2000/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05

Section 143(3)Section 271(1)(c)Section 274Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.474 & 2000/PUN/2017 िनधा"रण वष" / Assessment Year : 2004-05 Eagle Flask Industries Pvt. Ltd., Vs. DCIT, Circle-8, 4th Floor, Parmar Gallery, Pune/ Shivarkar Road, Wanowari, DCIT, Circle-14, Pune – 411 047 Pune PAN : AAACE4197M Appellant Respondent Assessee by Shri M.K. Kulkarni Revenue by Shri T. Vijaya Bhaskar Reddy Date of hearing 02-09-2021 Date of pronouncement 02-09-2021 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by…

Income-Tax Officer, Ward - 5(1), Pune vs. Maharashtra State Co-Operative Credit Societies Deposit Gurantee Corp. Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 1493/PUN/2018[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „A‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.709/PUN/2017 निर्धारण वषा / Assessment Year : 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 PAN: AABTM4090M Appellant Respondent आयकर अपीऱ सं. / ITA Nos.1492 & 1493/PUN/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp…

Income-Tax Officer, Ward - 5(1), Pune vs. Maharashtra State Co-Operative Credit Societies Deposit Gurantee Corp. Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 1492/PUN/2018[2007-08]Status: DisposedITAT Pune18 Aug 2021AY 2007-08

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „A‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.709/PUN/2017 निर्धारण वषा / Assessment Year : 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 PAN: AABTM4090M Appellant Respondent आयकर अपीऱ सं. / ITA Nos.1492 & 1493/PUN/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp…

Income Tax Officer, Pune vs. Maharashtra State Co-Operative Credit Societies Deposite Gurantee Corp.Ltd, Pune

In the result, quantum assessment appeals for the A

ITA 709/PUN/2017[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, „A‟ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.709/PUN/2017 निर्धारण वषा / Assessment Year : 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 PAN: AABTM4090M Appellant Respondent आयकर अपीऱ सं. / ITA Nos.1492 & 1493/PUN/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 ITO, Ward 5(1), Vs. Maharashtra State Co-operative Pune Credit Societies Deposit Guarantee Corp…