Prem Arora v. DCIT

149 TTJ 590Income Tax Appellate Tribunal2012#22652 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2017.

Judgments citing Prem Arora v. DCIT

ACIT, New Delhi vs. Sh. Harveer Singh Kalra, New Delhi

In the result, the appeals of the department are dismissed

ITA 6441/DEL/2016[2009-10]Status: DisposedITAT Delhi31 May 2017AY 2009-10

Bench: Sh. N. K. Sainiita Nos. 6438 & 6439/Del/2016 : Asstt. Years : 2010-11 & 2011-12 Acit, Vs Smt. Mehar Anand, Central Circle-14, A-29, Defence Colony, New Delhi-110055 New Delhi-110065 (Appellant) (Respondent) Pan No. Afepa9193B Ita Nos. 6440 & 6441/Del/2016 : Asstt. Years : 2009-10 & 2011-12 Acit, Vs Sh. Harveer Singh Kalra, Central Circle-14, A-29, Defence Colony, New Delhi-110055 New Delhi-110065 (Appellant) (Respondent) Pan No. Afbpk6171Q Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Chadha, Ca Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 16.05.2017 Date Of Pronouncement : 31.05.2017 Order These Appeals By The Department Are Directed Against The Separate Orders Each Dated 07.09.2016 Of Ld. Cit(A)-Xxvi, New Delhi.

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amrit Lal, Sr. DR
Section 139(1)Section 153ASection 271(1)(c)

…ld not be automatically imposed. The reliance was placed on the following case laws: " Pr. CIT Vs Sh. Neeraj Jindal and Others (2017) 393 ITR 1 " ACIT Vs Bikramjit Singh Kalra in ITA Nos. 6436 & 6437/Del/2016 order dated 28.04.2017 " Prem Arora Vs DCIT (2012) 149 TTJ 590 (ITAT Del.) " Pawan Kumar Gupta Vs ACIT in ITA Nos. 4652 to 4655/Del/2011 order dated 25.07.2014 " ADIT Vs Nortel Networks Ltd. (2013) 144 ITD 639 (ITAT Del.) 11. I have considered the submissions of both the parties and carefully gone through the material available on the record. It is noticed that an identical issue has been decided by the Hon’…

ACIT, New Delhi vs. Smt. Mehar Anand, New Delhi

In the result, the appeals of the department are dismissed

ITA 6438/DEL/2016[2010-11]Status: DisposedITAT Delhi31 May 2017AY 2010-11

Bench: Sh. N. K. Sainiita Nos. 6438 & 6439/Del/2016 : Asstt. Years : 2010-11 & 2011-12 Acit, Vs Smt. Mehar Anand, Central Circle-14, A-29, Defence Colony, New Delhi-110055 New Delhi-110065 (Appellant) (Respondent) Pan No. Afepa9193B Ita Nos. 6440 & 6441/Del/2016 : Asstt. Years : 2009-10 & 2011-12 Acit, Vs Sh. Harveer Singh Kalra, Central Circle-14, A-29, Defence Colony, New Delhi-110055 New Delhi-110065 (Appellant) (Respondent) Pan No. Afbpk6171Q Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Chadha, Ca Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 16.05.2017 Date Of Pronouncement : 31.05.2017 Order These Appeals By The Department Are Directed Against The Separate Orders Each Dated 07.09.2016 Of Ld. Cit(A)-Xxvi, New Delhi.

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amrit Lal, Sr. DR
Section 139(1)Section 153ASection 271(1)(c)

…ld not be automatically imposed. The reliance was placed on the following case laws: " Pr. CIT Vs Sh. Neeraj Jindal and Others (2017) 393 ITR 1 " ACIT Vs Bikramjit Singh Kalra in ITA Nos. 6436 & 6437/Del/2016 order dated 28.04.2017 " Prem Arora Vs DCIT (2012) 149 TTJ 590 (ITAT Del.) " Pawan Kumar Gupta Vs ACIT in ITA Nos. 4652 to 4655/Del/2011 order dated 25.07.2014 " ADIT Vs Nortel Networks Ltd. (2013) 144 ITD 639 (ITAT Del.) 11. I have considered the submissions of both the parties and carefully gone through the material available on the record. It is noticed that an identical issue has been decided by the Hon’…

Robin Bipin Mehta, Mumbai vs. ACIT CC 20, Mumbai

In the result, appeal of the assessee is allowed

ITA 4270/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Apr 2017AY 2011-12

Bench: Shri R.C.Sharma, Am Mr. Robin Bipin Mehta Vs. Acit- Cc-20, Mumbai – 3, Deepak, 1St Floor, 401, 400 021 S.V.Road, Vile Parle (West) Mumbai – 400 056 Pan/Gir No. Aabpm8343D Appellant) .. Respondent)

Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 271(1)(c)

…21,65,932/- which was offered for taxation in the return of income filed u/s 153A of the Act. The CIT (A) as well as the ITAT deleted the penalty levied by the A.O by relying on the decision of the Hon'ble Tribunal in the case of in Prem Arora v. DCIT [(2012) 149 TTJ 590 (Del)]. In an appeal filed by the Department, the High Court held as under:- "21. Thus, it is clear that when the A.O has accepted the revised return filed by the assessee under section 153A, no occasion arises to refer to previous return filed under Section 139 of the Act. For all the purposes, including for the purpose of levying penalty under…

Prem Arora v. DCIT (149 TTJ 590) — Cited in 3 Judgments | BharatTax