Price Waterhouse Coopers (P.) Ltd. v. CIT

25 Taxmann.com 400Supreme Court of India2012#2102 most cited

What is Price Waterhouse Coopers (P.) Ltd. v. CIT authority for?

Penalty under section 271(1)(c) for furnishing inaccurate particulars is not leviable if the error is bona fide, inadvertent, or a mere computational mistake, and not a malafide attempt to conceal income.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Price Waterhouse Coopers v. CIT · 25 Taxmann.com 400 · Section 271(1)(c) penalty · furnishing inaccurate particulars · bona fide error · inadvertent error · computation error · levy of penalty · section 274 · Supreme Court ruling on penalty

Sections most often in play

Section 271(1)(c)Section 143(3)Section 10(23C)Section 142(1)Section 147Section 148Section 263Section 274

Issues it is cited on

section 276csection 10(5)section 276short deduction of tdsshort deduction of taxsection 271cfurnishing inaccurate particularspenalty under section 271(1)(c)furnishing inaccurate particulars of incomepenalty u/s 271(1)(c)section 274levy of penalty

Judgments citing Price Waterhouse Coopers (P.) Ltd. v. CIT

GOPALKRISHNA NARLA RAO,MUMBAI vs. ITO WARD 16(2)(4), MUMBAI

In the result, appeal is allowed

ITA 6488/MUM/2025[2015-2016]Status: DisposedITAT Mumbai16 Mar 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Jagadishgopalkrishna Narla Rao, Income Tax Officer, A/12/46 Sunder Nagar Kalina, Ward 16(2)(4), Vs. Santacruz East, Mumbai - 400020 Mumbai - 400098 (Appellant) : (Respondent) Pan No. Aabpr 1916R Appellant By : Shri M Subramnian Respondent By : Shri Swapnil Choudhari, Sr.- Dr (Appellant) (Respondent) Date Of Hearing : 22.01.2026 Date Of Pronouncement : 16 .03.2026

For Appellant: Shri M SubramnianFor Respondent: Shri Swapnil Choudhari, Sr.- DR
Section 142(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “G-” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER Gopalkrishna Narla Rao, Income Tax Officer, A/12/46 Sunder Nagar Kalina, Ward 16(2)(4), Vs. Santacruz East, Mumbai - 400020 Mumbai - 400098 (Appellant) : (Respondent) PAN NO. AABPR 1916R Appellant by : Shri M Subramnian Respondent by : Shri Swapnil Choudhari, Sr.- DR (Appellant) (Respondent) Date of Hearing : 22.01.2026 Date of Pronouncement : 16 .03.2026 O R D E R Per Saktijit Dey, Vice President: This is an appeal by the assessee against order dated 14.07.2025 passed by Nation…

NEYSA JEWLLERY LTD, ,MUMBAI vs. DCIT, CIR-2(3)(1), MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 5934/MUM/2025[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Pawan Singh& Shri Arun Khodpia(Physical Hearing)

Section 10ASection 133ASection 143(3)Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical hearing) Neysa Jewellery Limited DCIT, Circle – 2(3)(1), Mumbai (Incorporated as Shreeji Jewellery Vs Aayakar Bhavan, Limited), Plot GJ-11, Seepz, Seepz, Mumbai – 400020. Sez, MIDC, Andheri (East), Mumbai – 400096. [PAN : AAECS 1821 N] Appellant / Assessee Respondent / Revenue Assessee by Shri Devendra Jain, Advocate Revenue by Shri Leyaqat Ali Aafaqui, Sr. DR Date of Institution 26.09.2025 Date of hearing 14.01.2026 Date of pronouncement 12.02.2026 Order under sect…

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

ITA 529/IND/2025[2018 -2019]Status: HeardITAT Indore22 Dec 2025

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

Section 10Section 271(1)(c)Section 43(1)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT Circle-1(1) M/s. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) PAN: AABAR2266H Assessee by Shri Ashish Porwal, Sr. DR Revenue by Shri Vinod Joshi, AR Date of Hearing 08.12.2025 Date of Pronouncement 22.12.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 19.02.2025 passed by learned Commission…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

ITA 509/IND/2025[2014-15]Status: DisposedITAT Indore22 Dec 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

Section 10Section 271(1)(c)Section 43(1)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT Circle-1(1) M/s. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) PAN: AABAR2266H Assessee by Shri Ashish Porwal, Sr. DR Revenue by Shri Vinod Joshi, AR Date of Hearing 08.12.2025 Date of Pronouncement 22.12.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 19.02.2025 passed by learned Commission…

COCOCART VENTURES PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 14(1)(1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 3139/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 115BSection 142(1)Section 154Section 270ASection 270A(9)(a)Section 274Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No. 3139/Mum/2025 Assessment Year: 2022-23 Cococart Ventures Vs. Income Tax Officer, Private Limited Ward 14(1)(1), 1501, 15th Floor, Mumbai Brindhavan Terraces, Aayakar Bhavan, Deonar Farm Road, Near M.K. Road, Mumbai- Barc Hospital Gate, 400020 Deonar, T.F. Donar S. O, Mumbai, 400088 PAN:AAICC9694H (Appellant) (Respondent) Appellant by Shri Jaiprakash Bairagra & Rupa Nanda Respondent by Mr. Virabhadra S. Mahajan, SR. D.R. Date of Hearing 18.06.2025 Date of Prono…

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT(TDS), KANPUR

The appeal stand allowed

ITA 289/AGR/2024[2017-18]Status: DisposedITAT Agra28 Mar 2025AY 2017-18
Section 10(5)Section 201(1)Section 271C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AGRA BEFORE HON'BLE SHRI SATBEER SINGH GODARA, JM AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपीलसं./ ITA No. 287/Agr/2024 (निर्धारणवर्ष / Assessment Year: 2015-16) & 2. आयकर अपीलसं./ ITA No. 289/Agr/2024 (निर्धारणवर्ष / Assessment Year: 2017-18) The Chief Manager (Administration) State Bank of India Regional Business Office (RBO), 372/44, Gwalior Road Civil Lines, Jhansi Addl. CIT (TDS) Kanpur बनाम/ Vs. स्थायीलेखासं./जीआइआरसं./PAN/GIR/TAN No.AGRS-14799-B (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant by : प्रत्यर्थीकी ओरसे/Respondent by: : : (प्रत्यर्…

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT (TDS), KANPUR

The appeal stands allowed

ITA 288/AGR/2024[2016-17]Status: DisposedITAT Agra28 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.288/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) The Chief Manager (Admin) Addl. Cit (Tds) बनाम/ State Bank Of India (Rbo) Kanpur 327/44, Gwalior Road, Civil Lines Vs. Jhansi – 284 001 "थायीलेखासं./जीआइआरसं./Tan No. Agrs-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: NoneFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 10(5)Section 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.288/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) The Chief Manager (Admin) Addl. CIT (TDS) बनाम/ State Bank of India (RBO) Kanpur 327/44, Gwalior Road, Civil Lines Vs. Jhansi – 284 001 "थायीलेखासं./जीआइआरसं./TAN No. AGRS-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None ""थ"कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 11-02-2025 घोषणाकीतारीख /Date of Pronouncement…

THE CHIEF MANAGER (ADMINISTRATION)STATE BANK OF INDIA,)N,JHANSI vs. ADDITIONAL CIT (TDS), KANPUR

The appeal stand allowed

ITA 287/AGR/2024[2015-16]Status: DisposedITAT Agra28 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No. 287/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No. 289/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) The Chief Manager (Administration) Addl. Cit (Tds) State Bank Of India Kanpur बनाम/ Regional Business Office (Rbo), Vs. 372/44, Gwalior Road Civil Lines, Jhansi "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Agrs-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak Maheshwari, Adv.-Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015-16 & 2017-18 Arises Out Of Separate Orders Of First Appellate Authority. The Grievance Of The Assessee Is Identical I.E., Confirmation Of Levy Of Penalty U/S 271C. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 10-06-2024 Confirming Levy Of Penalty U/S 271C.

For Appellant: Shri Deepak Maheshwari, Adv.-Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 10(5)Section 201(1)Section 271C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No. 287/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No. 289/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) The Chief Manager (Administration) Addl. CIT (TDS) State Bank of India Kanpur बनाम/ Regional Business Office (RBO), Vs. 372/44, Gwalior Road Civil Lines, Jhansi "थायीलेखासं./जीआइआरसं./PAN/GIR/TAN No.AGRS-14799-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Deepak Maheshwari, Adv.-Ld. A…

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA
Section 11Section 11(6)Section 250Section 270ASection 274

…ITA No.1666/Bang/2024 Dcit(E), Circle-1, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017=18 DCIT (E) RASHTROTTHANA PARISHAT Circle-1 Keshava Shilpa, K G Nagar Bengaluru Vs. Basavanagudi Bengaluru South 560004 PAN NO : AAATR1735R APPELLANT RESPONDENT Appellant by : Ms. Neera Malhotra CIT-D.R. Respondent by : Sri Prakash Shridhar Hegde, CA Date of Hearing : 12.11.2024 Date of Pronouncement : 30.12.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the…

ACIT-3(4), MUMBAI vs. RELIANCE INDUSTRIES LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

ITA 2898/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Reliance Industries Ltd., Dy. Cit Circle 3(4), 3Rd Floor, Maker Chamber Iv 222 Room No. 559, Aayakar Bhavan, Nariman Point, Vs. Maharshi Karve Road, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent Assessment Year: 2016-17 Acit-3(4), Reliance Industries Ltd., Room No. 481(2), 4Th Floor, 3Rd Floor, Maker Chamber Iv Aayakar Bhavan, N.M. Road, Vs. Nariman Point, New Marine Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Respondent: Mr. Madhur Agrawal
Section 14ASection 271(1)(c)Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Reliance Industries Ltd., Dy. CIT Circle 3(4), 3rd floor, Maker Chamber IV 222 Room No. 559, Aayakar Bhavan, Nariman Point, Vs. Maharshi Karve Road, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent Assessment Year: 2016-17 ACIT-3(4), Reliance Industries Ltd., Room No. 481(2), 4th floor, 3rd floor, Maker Chamber IV Aayakar Bhavan, N.M. Road, Vs. Nariman Point, New Marine Lines, Mumbai-400021. Mumbai-400020. PAN NO.…

EUREKA OUTSOURCING SOLUTIONS PVT LTD,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE (1), THANE

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

ITA 2845/MUM/2023[2015-16]Status: DisposedITAT Mumbai23 Jan 2024AY 2015-16

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Eureka Outsourcing Solutions Pvt. Ltd. Dy. Cit, Circle (1) 5Th Floor, High Street Cum Highland Thane Corporate Centre, Kapurbawadi, Vs. Thane-400 607

For Appellant: Shri Vijaykumar S. BiyaniFor Respondent: Shri P. D. Choughule
Section 143(3)Section 197Section 250Section 271(1)(c)Section 40A(2)(b)

…e assessee will invite penalty under section 271(1)(c). That is clearly not the intendment of the Legislature. 13. The assessee has also placed reliance on the decision of the Hon'ble Apex Court in the case of Price Waterhouse Coopers (P) Ltd. vs. CIT [2012] 25 Taxmann.com 400 (SC). From the above stated decisions, it is pertinent to point out that even in the present case, the assessee was not queried about the provisions of lease equalization but had voluntarily by written submission stated to the ld. A.O. that the disallowance of Rs.10,99,081/- was the difference between the actual amount and the disallowan…

AKRAM HOSSAIN MULLICK,HOWRAH vs. ACIT, KOLKATA

In the result, appeal of the assessee is partly allowed

ITA 320/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Jul 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri S. P. Datta, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.320 /Kol/2023 Assessment Year: 2014-15 Akram Hossain Mullick Deputy/Assistant Commr. NA, Dharsa Mullick Para, of Income Tax, Circle-47, Vs. Balitikuri, Howrah-711113 Kolkata. (PAN: AEUPM 6002 Q) (Appellant) (Respondent) Present for: Appellant by : Shri S. P. Datta, Advocate Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 22.06.2023 Date of Pronouncement : 11.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the asses…

GTPL RAJWADI NETWORK PVT. LTD.,BAMROLI vs. DY. COMMISSIONER OF INCOME TAX, CIR-1(1)(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 95/SRT/2023[2014-15]Status: DisposedITAT Surat31 May 2023AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 143(3)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.95/SRT/2023 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) GTPL Rajwadi Network Pvt. Dy. Commissioner of Income- Ltd. Tax, Circle-1(1)(2), Surat- Vs. Plot No.72 Shop No.1-2-3, 395001 Bamroli Road, Bamroli-394210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCG 1544 M (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by : Shri Sapnesh R Sheth, CA राज" की ओर से/Revenue by : Shri Vinod Kumar, Sr- DR सुनवाई क" तार"ख/ Date of Hearing : 08/05/2023 घोषणा क" तार"ख/D…

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1209/Chny/2017 (िनधा1रण वष1 / Assessment Year: 2009-10) Shri D. Senthil Kumar The ACIT बनाम/ No.25, Rathinasabapathy Street, Circle-II Co-operative A Colony, K.K.Pudur Coimbatore. Vs. Coimbatore-641 038. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJUPS-1904-Q (अपीलाथ"/Appellant) : ("#थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri S. Sridha…

RIGHT TIGHT FASTNERS PVT LTD.,MUMBAI vs. DCIT-11(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 684/MUM/2023[2013-14]Status: DisposedITAT Mumbai19 May 2023AY 2013-14

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 271Section 271(1)(c)Section 80I

…1 ITA 684/Mum/2023 M/s Right Tight Fastners Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.684/Mum/2023 (Assessment year 2013-14) Right Tight Fastners Pvt Ltd Vs Deputy Commissioner of Income Office No.112, Bhaveshwar Arcade Tax-11(1)(1), Mumbai 204, Aayakar Bhavan, 2nd Floor, Annexe, Near Shreyas Cinema Ghatkopar (West), Mumbai-400 086 M.K. Road, Mumbai-400 020 APPELLANT RESPONDENT Assessee represented by Shri Shashank Mehta Department represented by Shri Manoj Kumar Singh, Sr.AR Date of hearing 16…

R.M CHEMICALS P LTD ,INDORE vs. THE DCIT/AIT 4 (1), INDORE

Appeal is allowed

ITA 353/IND/2022[2013-14]Status: DisposedITAT Indore05 Apr 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2013-14 M/S.R.M. Chemicals Acit , 4(1), Pvt.Ltd., Bhopal बनाम/ 74,Jumerati, Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaacr7154D Assessee By Shri Hitesh Chimnani, Ca & Shri Yash Kukreja, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.04.2023 Date Of Pronouncement 03.07.2023

Section 271(1)(c)Section 274Section 80

…आयकरअपील"यअ"धकरण,इंदौर"यायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s.R.M. Chemicals ACIT , 4(1), Pvt.Ltd., Bhopal बनाम/ 74,Jumerati, Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AAACR7154D Assessee by Shri Hitesh Chimnani, CA and Shri Yash Kukreja, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.04.2023 Date of Pronouncement 03.07.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 10.08.2022passed by learned Commissi…

THE DCIT-1(3)(1) MUMBAI, MUMBAI vs. M/S FERN INFRASTRUCTURE PVT LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1402/MUM/2022[2012-13]Status: DisposedITAT Mumbai08 Feb 2023AY 2012-13

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 139Section 143Section 154Section 271(1)Section 271(1)(c)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO.1402/MUM/2022 (A.Y: 2012-13) Dy. Commissioner of Income Tax- 1(3)(1) v. M/s Fern Infrastructure Pvt. Ltd., Room No. 535, 5th Floor 109, Wing, Akruti Comm. Complex Aayakar Bhavan, M.K. Road Next to Akruti Centre Point Mumbai- 400020 Central Road, Andheri (E) Mumbai- 400093 PAN: AABCF2322C (Appellant) (Respondent) Assessee Represented by : None Department Represented by : Shri Nimesh Yadav Date of Hearing : 28.11.2022 Date of Pronouncement : 08.…

MOHITE AND MOHITE (ENGINEERS AND CONTRACTORS),KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 288/PUN/2022[2015-16]Status: DisposedITAT Pune22 Dec 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.286 To 288/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14 To 2015-16 Mohite & Mohite Vs. Acit, Central Circle, (Engineers & Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. Pan : Aacfm4102F Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 22.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The Ld. Cit(A)-11, Pune [‘The Cit(A)’] Dated 15.02.2022 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.286/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 271(1)(c)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.286 to 288/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14 to 2015-16 Mohite and Mohite Vs. ACIT, Central Circle, (Engineers and Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. PAN : AACFM4102F Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 22.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeal…

MOHITE AND MOHITE (ENGINEERS AND CONTRACTORS),KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 287/PUN/2022[2014-15]Status: DisposedITAT Pune22 Dec 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.286 To 288/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14 To 2015-16 Mohite & Mohite Vs. Acit, Central Circle, (Engineers & Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. Pan : Aacfm4102F Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 22.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The Ld. Cit(A)-11, Pune [‘The Cit(A)’] Dated 15.02.2022 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.286/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 271(1)(c)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.286 to 288/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14 to 2015-16 Mohite and Mohite Vs. ACIT, Central Circle, (Engineers and Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. PAN : AACFM4102F Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 22.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeal…

MOHITE AND MOHITE (ENGINEERS AND CONTRACTORS),KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR, CENTRAL CIRCLE, KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 286/PUN/2022[2013-14]Status: DisposedITAT Pune22 Dec 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.286 To 288/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14 To 2015-16 Mohite & Mohite Vs. Acit, Central Circle, (Engineers & Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. Pan : Aacfm4102F Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 22.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The Ld. Cit(A)-11, Pune [‘The Cit(A)’] Dated 15.02.2022 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.286/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 143(3)Section 271(1)(c)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.286 to 288/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14 to 2015-16 Mohite and Mohite Vs. ACIT, Central Circle, (Engineers and Contractors), Kolhapur. 240/B, Mohite House, General Thorat Marg, Tarabai Park, Kolhapur- 416003. PAN : AACFM4102F Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 22.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeal…

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