Pr. CIT v. Sandeep Chandak

405 ITR 648High Court2018#1988 most cited

What is Pr. CIT v. Sandeep Chandak authority for?

A mere technical defect or incorrect provision mentioned in the caption of a penalty notice issued under Section 271AAB does not vitiate the penalty proceedings if the body of the notice makes the intention clear and the assessee understood the charge.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Sandeep Chandak · penalty under section 271AAB · defect in penalty notice · section 271(1)(c) · search penalty proceedings · validity of notice · incorrect provision in notice · Allahabad High Court · Supreme Court confirmation

Also reported as

93 Taxmann.com 405

Sections most often in play

Section 271AABSection 132Section 153ASection 271(1)(c)Section 274Section 143(3)Section 132(4)Section 139(1)

Issues it is cited on

section 271aab(1)penalty under section 271aabsection 271aab(1a)section 271aabsection 22(1)section 271aasection 275section 292bbsection 271asection 271(l)(c)penalty proceedings initiatedpenalty under section 271(1)(c)

Judgments citing Pr. CIT v. Sandeep Chandak

Mahendra Kanchanlal Maher Indl, Chennai vs. DCIT, Central Circle1 (3), Chennai

In the result, the appeals filed by the assessees in ITA

ITA 288/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

…आयकरअपीलीयअिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "संह, उपा"य"एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 287/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Narendra C. Maher, The DCIT, No.49, Barnaby Road, v. Central Circle -1(3), Kilpauk, Chennai – 600 010. Chennai. PAN: AAHPM 8353R (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./ITA No.: 288/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Mahendra K. Maher, The DCIT, No.49, Barnaby Road, v.…

Narendra C. Maher Indl, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessees in ITA

ITA 287/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

…आयकरअपीलीयअिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "संह, उपा"य"एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 287/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Narendra C. Maher, The DCIT, No.49, Barnaby Road, v. Central Circle -1(3), Kilpauk, Chennai – 600 010. Chennai. PAN: AAHPM 8353R (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./ITA No.: 288/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Mahendra K. Maher, The DCIT, No.49, Barnaby Road, v.…

Asst. Commissioner of Income Tax, Central Circle, Tirupati vs. Palakala Gunasekhar, Tirupati

Appeals are dismissed in above terms

ITA 757/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Jan 2022AY 2017-18

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.Chakradhar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 271Section 271ASection 274

…also placed on the judgment in DCIT vs R. Elangovan (Trib. Chennai) (CL 113), where again it was held that since the penalty notice u/s. 271AAB was vague, penalty cannot be levied. Further, ld CIT(A) has referred to the judgment of Pr. CIT vs Sandeep Chandak 405 ITR 648 (All.). This judgment was discussed and distinguished in the case of Ravi Mathur vs DCIT (TS-8004-ITAT- 2018(Jaipur)-O) (CL-131-155). 5. Ld. Counsel for the assessee submitted that before levying the penalty u/s 271AAB of the Act Ld. A.O has to issue notice u/s 274 of the Act, as provided in Section 271AAB(3) of the Act. In the notice issued to…

Asst. Commissioner of Income Tax, Central Circle, Tirupati vs. Pallam Reddy Sreelakshmi, Tirupati

Appeals are dismissed in above terms

ITA 756/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Jan 2022AY 2017-18

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.Chakradhar, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 271Section 271ASection 274

…also placed on the judgment in DCIT vs R. Elangovan (Trib. Chennai) (CL 113), where again it was held that since the penalty notice u/s. 271AAB was vague, penalty cannot be levied. Further, ld CIT(A) has referred to the judgment of Pr. CIT vs Sandeep Chandak 405 ITR 648 (All.). This judgment was discussed and distinguished in the case of Ravi Mathur vs DCIT (TS-8004-ITAT- 2018(Jaipur)-O) (CL-131-155). 5. Ld. Counsel for the assessee submitted that before levying the penalty u/s 271AAB of the Act Ld. A.O has to issue notice u/s 274 of the Act, as provided in Section 271AAB(3) of the Act. In the notice issued to…

M/S. Pasupati Breeding Farm Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 313/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Pragati Milk Product Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 312/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 311/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 310/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Pramod Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 307/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

N.Santhanam, Chennai vs. ACIT Central Circle-1(2), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 328/CHNY/2020[2014-15]Status: DisposedITAT Chennai26 Oct 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.328/Chny/2020 ("नधा"रणवष" / Assessment Year: 2014-15) Mr. N.Santhanam Vs The Assistant Commissioner Old No.14, New No.12, Income Tax, Seethammal Colony Extension, Central Circle-1(2) 1St Cross Street, Teynampet, Chennai-600 034. Chennai-600 018. Pan: Axups 6533R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms.R.Anita, Addl.CIT
Section 132Section 132(4)Section 143(2)Section 143(3)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.328/Chny/2020 ("नधा"रणवष" / Assessment Year: 2014-15) Mr. N.Santhanam Vs The Assistant Commissioner Old No.14, New No.12, Income Tax, Seethammal Colony Extension, Central Circle-1(2) 1st Cross Street, Teynampet, Chennai-600 034. Chennai-600 018. PAN: AXUPS 6533R (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ"क"ओरसे/ Appellant by : M…

Smt. Rashmi Jalan, Kolkata vs. A.C.I.T.Central Circle-1(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 326/KOL/2020[2013-14]Status: DisposedITAT Kolkata30 Sept 2020AY 2013-14
Section 132Section 142(1)Section 143(3)Section 250Section 271ASection 274

…Allahabad High Court in the relied on the decision of the Hon’ble Allahabad High Court in the relied on the decision of the Hon’ble Allahabad High Court in the case of Pr. CIT, Kanpur vs. Sandeep Chandak (2018) 405 I Pr. CIT, Kanpur vs. Sandeep Chandak (2018) 405 ITR 648, for the proposition that , for the proposition that penalty u/s 271AAB of the Act is mandatory where the three conditions as mentioned penalty u/s 271AAB of the Act is mandatory where the three conditions as mentioned penalty u/s 271AAB of the Act is mandatory where the three conditions as mentioned above are satisfied. He also relied on the dec…

Shri Rajendra Kumar Jain, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the appeal filed by the assessee is allowed and that of the Revenue is dismissed with no order as to cost

ITA 708/JPR/2019[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar,AdvocawteFor Respondent: Shri B.K. Gupta, CIT DR
Section 132Section 132(4)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No.708/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 The ACIT cuke Shri Rajendra Kumar Jain Vs. D-23-25, Pram Bhawan, Central Circle-1 Lal Bahadur Nagar, JLN Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.881/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke The DC…

Deputy Commissioner of Income Tax, Central Circle-1, Jaipur vs. Shri Jugal Kishore Garg, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 880/JPR/2019[2014-15]Status: DisposedITAT Jaipur11 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Smt. Runi Paul , Addl.CIT DR fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 271A

…es made by the appellant. Such advances were owned up as undisclosed income by the appellant. 5.4 Further during the course of appellate proceedings the Ld. A/R was specifically asked about applicability of the decision in the case of Sandeep Chandak Vs. CIT 93 Taxmann.com 405, in which case the SLP filed by the appellant in that case was dismissed by Hon'ble Supreme Court. The Ld. A/R submitted as under: 1. That the case Shri Sandeep Chandak in ITA No. 122 of 2017 decided by Hon'ble Allahabad High Court is totally different from the facts of the facts of the assessee's case. In the case of Shri Sandeep Chandak…

Shri Nikhil Madan, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 117/JPR/2018[2015-16]Status: DisposedITAT Jaipur27 Jul 2020AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Runi Pal (JCIT)
Section 132Section 143(3)Section 153B(1)(b)Section 271Section 271(1)(c)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’B’, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 117/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Nikhil Madan Assistant Commissioner of Vs. 8, Nikhil Apartment, Income-tax, 670, Adarsh Nagar, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AIGPM 5610 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri R.K.…

Sri Sanjay Kumar Sharda, West Singhbhum vs. ACIT, C.C.-1, Ranchi

Appeal is allowed

ITA 282/RAN/2019[2016-17]Status: DisposedITAT Ranchi16 Jul 2020AY 2016-17

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2016-17 बनाम Sri Sanjay Kumar Sharda Acit, Central Circle-1, Ranchi / Barajamda, West Singhbhum, V/S. Jharkhand-833221. Pan No.Ahwps4875Q अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 271Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI ‘E-COURT’AT KOLKATA Before Shri S.S, Godara, JM & Dr. A.L. Saini, AM Assessment Year:2016-17 बनाम Sri Sanjay Kumar Sharda ACIT, Central Circle-1, Ranchi / Barajamda, West Singhbhum, V/s. Jharkhand-833221. PAN No.AHWPS4875Q अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, AR ""यथ" क" ओर से/By Respondent Shri A.K. Mohanti, Addl. CIT सुनवाई क" तार"ख/Date of Hearing 16-07-2020 घोषणा क" तार"ख/Date of Pronouncement 16-07-2020 आदेश /O R D E R Per S. S. Godara(Oral): This assessee’s appeal for assessment year 2016-17 arises against t…

Shri Aeshwarya Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1129/JPR/2019[2014-15]Status: DisposedITAT Jaipur07 Jan 2020AY 2014-15

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1129/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2014-15 Cuke Shri Aeshwarya Jain The Dcit Vs. 65, Shopping Centre Central Circle Kota Kota Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Abjpj 3114 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.L. Poddar, Advocate Jktlo Dh Vksj Ls@ Revenue By : Ms.Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 03/01/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/01/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Dated 28-06-2019 Of Ld. Cit(A)-2, Udaipur Arising From Penalty Order Passed U/S 271Aab Of The Act For The Assessment Year 2014-15. The Assessee Has Raised The Following Grounds. ‘’1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Has Erred In Passing The Order U/S 271Aab Of The I.T. Act, 1961 Which Is Void Ab Inito Deserves To Be Quashed.

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Ms.Chanchal Meena, JCIT-DR
Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 271ASection 69

…ed expenditure incurred on furniture and fixture and not entered in the books of account of the assessee. The ld. DR relied on the orders of the authorities below as well as the decision of Hon'ble Allahabad High Court in the case of CIT vs Sandeep Chandak, 405 ITR 648 (All.) 2.5 We have considered the rival submissions as well as relevant materials available on record. In the case in hand during search and seizure action u/s 132 of the Act, the assessee in his statement recorded u/s 132(4) of the Act had disclosed and surrendered income of Rs. 10.00 lacs on account of expenditure of furniture and fixture i…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…