Which sections of the Income Tax Act does Prem Brothers Infrastructure LLP v. NFAC come up under?

It is most often cited in judgments turning on Section 270A, Section 143(3), Section 270AA, Section 274, Section 270A(8), Section 270A(9).

Prem Brothers Infrastructure LLP v. NFAC

Q: How many judgments cite Prem Brothers Infrastructure LLP v. NFAC?

32 judgments on BharatTax cite Prem Brothers Infrastructure LLP v. NFAC (142 Taxmann.com 38), spanning 2023 to 2026.

142 Taxmann.com 38High Court2022#3796 most cited

What is Prem Brothers Infrastructure LLP v. NFAC authority for?

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Prem Brothers Infrastructure LLP v. NFAC · penalty proceedings · limb of the charge · concealment of income · furnishing inaccurate particulars · section 271(1)(c) · section 274 · Assessing Officer · penalty notice

Also reported as

288 Taxmann 768

Sections most often in play

Section 270A Section 143(3)Section 270AA Section 274 Section 270A(8)Section 270A(9)Section 142(1)Section 271(1)(c)

Issues it is cited on

immunity under section 270aa section 270a(8)section 270aa section 274(1)section 270a(9)section 270(a)section 270a(2)section 271aab(1)section 158bfa section 270a(1)mis-reporting of income penalty under section 271aab

Judgments citing Prem Brothers Infrastructure LLP v. NFAC

MUSTAFA ALIHUSAIN SUNELWALA,PUNE vs. ITO, WARD-14(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1396/PUN/2025[2022-23]Status: DisposedITAT Pune16 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Smt. Deepa KhareFor Respondent: Shri Madhan Thirmanpalli

Section 142(1)Section 144Section 270(9)Section 270ASection 274Section 54F

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1396/PUN/2025 धििाारण वर्ा / Assessment Year : 2022-23 Mustafa Alihusain Sunelwala, ITO, Ward-14(1), Pune Flat No. 1004, Brahma Exuberance, A Wing, Kondhwa Khurd, NIBM Road, Vs. Pune-411048 PAN : DCNPS4268E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare Department by : Shri Madhan Thirmanpalli Date of hearing : 14-01-2026 Date of 16-02-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA,…

S S R S MEM EDU SOCIETY,SOUTH EXTENSION PART-II vs. ACIT, NEW DELHI

ITA 3064/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआयअसं.3064/दिल्ली/2025 (नि.व. 2018-19)

For Appellant: Shri V.K Tulsian, Chartered Accountant (Virtual)For Respondent: Shri Om Prakash, Sr. DR

Section 270A

…आयकर अपीलीय अधिकरण दिल्ली पीठ “सी”, दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री ब्रजेश कुमार सिंह, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आयअसं.3064/दिल्ली/2025 (नि.व. 2018-19) ITA No.3064/DEL/2025 (Α.Υ.2018-19) S S R S MEM EDU Society, A-47, South Extension Part-II, Shahpur Jat, New Delhi 110049 PAN: AADTS-5289-E ...अपीलार्थी/Appellant Vs. Assistant Commissioner of Income-Tax, Assessment, NFAC, Delhi 110002 ....प्रतिवादी/Respondent अपीलार्थी द्वारा / Appellant by: Shri V.K Tuls…

SMT. URMILA DHELIA ,MUMBAI vs. INCOME TAX OFFICER WARD 23(3)(1), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 4204/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jan 2026AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 143(3)Section 250Section 270Section 270ASection 270A(2)(a)Section 270A(9)Section 270A(9)(a)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER I.T.A. No. 4204/Mum/2025 A.Y: 2018-19 Smt. Urmila Dhelia Vs ITO, Ward -23(3)(1) D 67/651 MIG Colony, Piramal Chambers, Kala Nagar, Bandhra (E), Lalbaug, Mumbai – 400 Mumbai – 400051. 012. PAN – AAEPD1367R (Appellant) (Respondent) Assessee by Shri Karsh Kapadia Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 13.01.2026 Date of Pronouncement 20.01.2026 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned orde…

CAPACITE INFRAPROJECTS LIMITED ,MUMBAI vs. ACIT/DCIT CENTRAL CIRCLE 1(2), MUMBAI, MUMBAI

The appeal of the assessee are allowed in above terms

ITA 6315/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 6315 /MUM/2024 (A.Y: 2017-18) & Capacite Infraprojects Limited Vs. ACIT/DCIT Central Circle 1(2) 605 607, Shrikant Chambers, Pratishtha Bhavan, 9th Floor, Phase 1, Sion Trombay Road, Churchgate, Mumbai- 400020 Chembur- 400071 PAN: AAECC9463G (Appellant) (Respondent) Assessee Represented by : Shri. Viraj Mehta Department Represented by : Shri. Virabhadra S. Mahajan Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 10.09.2025 O R D E R…

CAPACITE INFRAPROJECTS LIMITED ,MUMBAI vs. ACIT/DCIT CENTRAL CIRCLE 1(2) MUMBAI , MUMBAI

The appeal of the assessee are allowed in above terms

ITA 6309/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Sept 2025AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

URMILA RAJENDRA MUNDRA,AJMER vs. INCOME TAX OFFICER, WARD-2(2), AJMER, AJMER

In the result grounds raised by the assessee is allowed

ITA 577/JPR/2025[2022-23]Status: DisposedITAT Jaipur01 Aug 2025AY 2022-23

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 250Section 270ASection 270A(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 577/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2022-23 cuke Urmila Rajendra Mundra Income Tax Officer, Vs. Prop. M/s Jai Shree Agency Ward 2(2), 24/96, Tulsi Bhawan, Babu Ajmer Mohalla Kaiser Ganj, Ajmer 305001 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPM1004A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee b…

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

ITA 3297/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…{ "clean_text": "आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'B' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री जगदीश, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI JAGADISH, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024\nनिर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21\nSt. Joseph's Educational Trust,\n56-C, Old Mahabalipuram Road,\nSholinganallur,\nChennai-600 119.\n[PAN: AAMTS 3888 G]\n(अपीलार्थी/Appellant)\nv.\nThe DCIT,\nCentral Circle-1(3),\nChennai.\n(प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA Nos.3295 to 3297/C…

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (PAN: AAMTS 3888 G) (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

ITA 3294/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

SAVAN SABEER,BANGALORE vs. INCOME TAX OFFICER, WARD 1, KALPETTA

In the result, appeal of the assessee stands allowed

ITA 657/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Jan 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Savan Sabeer .......... Appellant K.K. Reidency, Hal Vinayaka Nagar Road Konera Agrahara, Bangalore 560016 [Pan: Dvops2307L] Vs. The Income Tax Officer .......... Respondent Ward - 1, Kalpetta Appellant By: Shri P.M. Veeramani, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 16.01.2025 Date Of Pronouncement: 29.01.2025

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 143(3)Section 148Section 2Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2018-19 Savan Sabeer .......... Appellant K.K. Reidency, HAL Vinayaka Nagar Road Konera Agrahara, Bangalore 560016 [PAN: DVOPS2307L] vs. The Income Tax Officer .......... Respondent Ward - 1, Kalpetta Appellant by: Shri P.M. Veeramani, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 16.01.2025 Date of Pronouncement: 29.01.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 26.06.2023 for Assessment Year (AY) 2018-…

SILVER OAK BUILDCON PVT. LTD.,PUNE vs. ACIT-6, PUNE, PUNE

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

ITA 2589/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Miss Aarti ThakkarFor Respondent: Shri Arvind Desai, Addl. CIT-DR

Section 143(1)Section 143(2)Section 270ASection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2017-18 Silver Oak Buildcon Private Limited ACIT, Circle – 6, Pune 4, Rachana Park Atreya Co-op. Hsg Society, Opp. Sadhana Institute of Vs. Mgmt., Vetalbaba Chowk, Gokhale Road, Pune – 411016 PAN: AAOCS9800M (Appellant) (Respondent) Assessee by : Miss Aarti Thakkar Department by : Shri Arvind Desai, Addl. CIT-DR Date of hearing : 14-01-2025 Date of pronouncement : 15-01-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed ag…

SUSHIL RAJENDRA KOTHARI ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19(3), , MUMBAI

In the result, the appeals of the assessee is allowed

ITA 4734/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Revenue /For Respondent: Date of Hearing

Section 270Section 270ASection 270A(8)Section 270A(9)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.4734/Mum/2023 (Assessment Year: 2017-18) Sushil Rajendra Kothari 102, Kalpavraksha Apartment 27 Ridge Road, Malabar Hill, Mumbai-400006. PAN : AGZPK8404H Appellant) : Appellant/Assessee by : Revenue / Respondent by : Date of Hearing : Date of Pronouncement : National Faceless Appeal Centre, Delhi / ACIT Circle- Vs. 19(3), Matru Mandir, Mumbai-400007. Respondent) Shri Dharmesh Shah, AR Shri Nagnath Bhimrao Pasale, Sr. DR 12.11.2024 21.11.2024 ORDER Per Padmavathy S, AM: This appeal by the assessee…

SHRI RAM CO.OP. CREDIT SOCIETY LIMITED,DAHOD vs. THE ACIT., PANCHMAHAL CIRCLE,, GODHRA

The appeal of the assessee is allowed

ITA 1412/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2017-18

Bench: Dr. Brr Kumarasstt.Year : 2017-18 Shri Ram Co-Op Credit Society Ltd. Acit, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. Pan : Aagas 4007 A (Applicant) (Responent) : Assessee By Ms.Urvashi Shodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश

For Respondent: Shri Ravindra, SR.DR

Section 250Section 270Section 270ASection 270A(9)Section 80PSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR ACCOUNTANT MEMBER Asstt.Year : 2017-18 Shri Ram Co-op Credit Society Ltd. ACIT, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. PAN : AAGAS 4007 A (Applicant) (Responent) : Assessee by Ms.Urvashi Shodhan, AR Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 08/10/2024 घोषणा क" तारीख /Date of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 11.06.2023 for…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. JAINA MARKETING AND ASSOCIATES

ITA/500/2024HC Delhi23 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 14ASection 270Section 270A

…$~111 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 500/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Advocate. versus JAINA MARKETING AND ASSOCIATES .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 23.09.2024 1. The Principal Commissioner impugns the order of the Income Tax Appellate Tribunal [‘Tribunal’] which has annulled the imposition of penalty under Section 270(A)(9) of the Income Tax Act, 1961 [‘Act’], observing as follows: - 7. As…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. JAINA MARKETING AND ASSOCIATES

ITA - 500 / 2024HC Delhi23 Sept 2024

Section 14ASection 270Section 270A

ACIT CIRCLE-16(1), DELHI vs. MAHASHIAN DI HATTI PRIVATE LIMITED , DELHI

Appeal of the Revenue is dismissed

ITA 1484/DEL/2024[2017-18]Status: DisposedITAT Delhi14 Aug 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhasstt. Yr: 2017-18

Section 139(4)Section 142(1)Section 143(3)Section 270ASection 271ASection 44A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Asstt. Yr: 2017-18 ACIT, Circle-16(1), Vs Mahashian Di Hatti Pvt. Ltd., New Delhi. 9/44, Kirti Nagar Industrial Area, New Delhi-110015. PAN: AAACM 4165 F APPELLANT RESPONDENT Assessee represented by Shri Vinod Kumar Bindal, CA; Ms. Rinky Sharma, ITP; & Shri Saurabh Sharma, Adv. Department represented by Shri Amit Shukla, Sr. DR Date of hearing 08.08.2024 Date of pronouncement 08.08.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the Revenue, is directed ag…

UJALA CREDIT CO-OPERATIVE SOCIETY LIMITED,NSP PITAMPURA DELHI vs. DCIT CIRCLE 43(1), DELHI

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

ITA 1850/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Jun 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Manish Tiwari, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1849 & 1850/Del/2024 (Assessment Years: 2015-16 & 2017-18) Ujala Credit Co-operative Vs. National Faceless Appeal Society Ltd, Centre, Delhi C-410, 4th Floor, PP Tower, Netaji Subhash Place, Pitampura, Delhi (Appellant) (Respondent) PAN:AAAAU4592L Assessee by : Shri Gaurav Jain, Adv Ms. Bharti Sharma, CA Revenue by: Shri Manish Tiwari, Sr. DR Date of Hearing 06/06/2024 Date of pronouncement 12/06/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos.184…

UJALA CREDIT CO-OPERATIVE SOCIETY LIMITED,NETAJI SUBHASH PLACE vs. ACIT CIRCLE 40(1), DELHI

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

ITA 1849/DEL/2024[2015-2016]Status: DisposedITAT Delhi12 Jun 2024AY 2015-2016

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Manish Tiwari, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

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