Pr. CIT v. Kulwant Singh Bhatia

304 CTR 103Reported decision2018#13980 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2018 to 2023.

Judgments citing Pr. CIT v. Kulwant Singh Bhatia

M/S Shri Kalyanika Infra, Jabalpur vs. D.C.I.T., Jabalpur

In the result, the appeal of the assesse is allowed

ITA 24/JAB/2021[2014-2015]Status: DisposedITAT Jabalpur30 Nov 2023AY 2014-2015

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Pavan Ved, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT- DR
Section 143(3)Section 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 24/JAB/2021 : Asstt. Year: 2014-15 Shri Kalyanika Infra Vs The DCIT, Central Circle, Megaventures P. Ltd., Jabalpur 482001 (MP) D-24, Dixit Enclace, Bandariya Triraha, Jabalpur-482001 (MP) (APPELLANT) (RESPONDENT) PAN No. AAQCS 7582 Q Assessee by : Pavan Ved, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT- DR Date of Hearing: 29.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by as…

M/S Tarun Devcon, Jabalpur vs. D.C.I.T., Jabalpur

In the result, the appeal of the assesse is allowed

ITA 23/JAB/2021[2014-2015]Status: DisposedITAT Jabalpur30 Nov 2023AY 2014-2015

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Pavan Ved, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT- DR
Section 143(3)Section 153CSection 271(1)(c)

…g levied that is whether it was for furnishing inaccurate particulars of income or for concealment of income etc. 3. The Ld. CIT(A) was not justified and had no authority to ignore binding decision of Hon'ble MP HC in the case of PCIT Vs. Kulwant singh Bhatia 304 CTR 103. The Id. CIT(A) was incompetent to ignore this decision. 4. The penalty order is null and void as the LAO has not discharged his initial burden of showing whether the assessee had concealed particulars of income or furnished inaccurate particulars of income as held by Hon'ble MP HC and upheld by Hon'ble SC in the case of sureshchand mittal 251 IT…

The ACIT -4(1), Indore vs. Shri Mukesh Sangla, Indore

Appeal is dismissed

ITA 1/IND/2021[2010-11]Status: DisposedITAT Indore11 Mar 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2010-11 Acit-4(1), Shri Mukesh Sangla, Indore बनाम/ Indore (Appellant) (Respondent ) Vs. P.A. No.Anaps5579F

Section 132Section 139Section 139(1)Section 153ASection 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year:2010-11 ACIT-4(1), Shri Mukesh Sangla, Indore बनाम/ Indore (Appellant) (Respondent ) Vs. P.A. No.ANAPS5579F Revenue by Shri P.K. Mitra, CIT-DR Assessee by Shri Ajay Tulsiyan & Ms. Shalini Mehta, CAs Date of Hearing: 04.01.2022 Date of Pronouncement: 11.03.2022 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeal at the instance of Revenue is directed against the order of Learned…

The DCIT-Central-2, Indore vs. M/S. Kalyan Toll Infrastructure Ltd., Indore

In the result all the grounds raised by Revenue in the case of

ITA 878/IND/2019[2010-11]Status: DisposedITAT Indore23 Sept 2020AY 2010-11

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274Section 36

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2010-11 DCIT, Central-2, Indore : Revenue V/s M/s. Kalyan Toll Infrastructure Ltd, 15/3, Vidhyadeep, Manoramaganj, Indore PAN : AACCK1840M : Respondent Assessment Year 2008-09 DCIT, Central-2, Indore : Revenue V/s M/s. Keti Construction (India) Ltd, 15/3, Vidhyadeep, Manoramaganj, Indore PAN : AABCK5930D : Respondent Revenue by Shri Punit Kunar, Sr.DR Assessee by Shri Ajay Tulsiyan & Ms. Shalini Mehta, CAs…

The DCIT (Central), Indore vs. M/S Keti Construction (India) Ltd., Indore

In the result all the grounds raised by Revenue in the case of

ITA 877/IND/2019[2008-09]Status: DisposedITAT Indore23 Sept 2020AY 2008-09

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274Section 36

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2010-11 DCIT, Central-2, Indore : Revenue V/s M/s. Kalyan Toll Infrastructure Ltd, 15/3, Vidhyadeep, Manoramaganj, Indore PAN : AACCK1840M : Respondent Assessment Year 2008-09 DCIT, Central-2, Indore : Revenue V/s M/s. Keti Construction (India) Ltd, 15/3, Vidhyadeep, Manoramaganj, Indore PAN : AABCK5930D : Respondent Revenue by Shri Punit Kunar, Sr.DR Assessee by Shri Ajay Tulsiyan & Ms. Shalini Mehta, CAs…

Vaibhav Global Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 731/JPR/2018[2010-11]Status: DisposedITAT Jaipur19 Dec 2018AY 2010-11
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

…nd if it is so he has to say so in the notice and record a finding in the penalty order ….” (Emphasis Supplied). 20. Further, our reference was drawn to the decision of the Hon’ble Madhya Pradesh High Court, in case of Pr. CIT vs. Kulwant Singh Bhatia (2018) 304 CTR 103 wherein it was held as under:- Vaibhav Global Ltd. vs. ACIT “Penalty u/s 271(1)(c) validity-Non-specific notice-Penalty notices under section 274 r/w s. 271(1)(c) were issued in the typed format without striking off either of two charges, i.e. “have concealed the particulars of your income, or …. or “furnished inaccurate particulars of income”-C…

Vaibhav Global Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the penalty is directed to be deleted and appeal of the assessee is allowed

ITA 730/JPR/2018[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10
For Appellant: Shri Vijay Mehta (C.A.) &For Respondent: Smt. Roli Agarwal (CIT)
Section 143(3)Section 271(1)(c)Section 92C

…nd if it is so he has to say so in the notice and record a finding in the penalty order ….” (Emphasis Supplied). 20. Further, our reference was drawn to the decision of the Hon’ble Madhya Pradesh High Court, in case of Pr. CIT vs. Kulwant Singh Bhatia (2018) 304 CTR 103 wherein it was held as under:- Vaibhav Global Ltd. vs. ACIT “Penalty u/s 271(1)(c) validity-Non-specific notice-Penalty notices under section 274 r/w s. 271(1)(c) were issued in the typed format without striking off either of two charges, i.e. “have concealed the particulars of your income, or …. or “furnished inaccurate particulars of income”-C…

Pr. CIT v. Kulwant Singh Bhatia (304 CTR 103) — Cited in 7 Judgments | BharatTax