Properties & Infrastructure Ltd. v. PCIT

156 Taxmann.com 625High Court2023#16897 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 271(1)(c)Section 1961 Section 271(1)(c) of the Income Tax Act Section 274

Issues it is cited on

penalty proceedings initiated furnishing inaccurate particulars of income furnishing inaccurate particulars concealment of income section 271(1)section 271 section 271(1)(c)section 27 prescribed nfac

Judgments citing Properties & Infrastructure Ltd. v. PCIT

M/S KUMAON MANDAL VIKASH NIGAM LTD.,NANITAL vs. ACIT, CIRCLE-3, NANITAL

In the result, the appeal of the assesse is allowed

ITA 44/DDN/2025[2013-14]Status: DisposedITAT Dehradun09 Jul 2025AY 2013-14

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 271Section 271(1)(c)Section 274(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M/s Kumaon Mandal ACIT, Vikash Nigam Ltd., Circle-3, 01, Oak Park Campus, Vs. Nanital. Mallital, Nanital-263001. PAN-AABCK4290L (Appellant) (Respondent) Assessee by Shri Pavan Kumar Nath, Adv. Department by Shri Amar Pal Singh, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Cent…

ASHOK KUMAR GROVER,DELHI vs. ACIT CIRCLE-61(1), DELHI, DELHI

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

ITA 2969/DEL/2024[2015-16]Status: DisposedITAT Delhi14 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Kirti Sankratyayan,Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.2969/DEL/2024 [A.Y 2015-16] Shri Ashok Kumar Grover Vs. The A.C.I.T 19, Siri Fort Road Circle -61(1) New Delhi Delhi PAN – AAGPG 6935 L (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Deepesh Garg, Adv Department By : Ms. Kirti Sankratyayan,Sr. DR Date of Hearing : 06.11.2024 Date of Pronouncement : 14.11.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the NFAC, De…

DAGA COMMODITIES PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE -18, DELHI

ITA 790/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Oct 2024AY 2016-17

Bench: Ms. Madhumita Roydaga Commodities Vs. Dcit, Central Circle-18 Private Limited Ara Centre, Jhandewalan 114 New Delhi House, 27 Delhi Barakhamba Road, Connaught Place, Delhi - 110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcs5420N Appellant .. Respondent

For Appellant: Sh. Pranav Yadav, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR

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

…P a g e | 1 Daga Commodities Pvt. Ltd. vs. DCIT, CC-18 THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Daga Commodities Vs. DCIT, Central Circle-18 Private Limited ARA Centre, Jhandewalan 114 New Delhi House, 27 Delhi Barakhamba Road, Connaught Place, Delhi - 110001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCS5420N Appellant .. Respondent Appellant by : Sh. Pranav Yadav, Adv Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 23.10.2024 Date of Pronouncement 30.10.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed aga…

ASHOK KUMAR GROVER,DELHI vs. ACIT CIRCLE-61(1),DELHI, DELHI

ITA 2893/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Ms. Madhumita Roysh. Ashok Kumar Grover Vs. Acit 19, Siri Fort Road Circle 61(1) New Delhi-110049 Delhi-110001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagpg6935L Appellant .. Respondent

For Appellant: Sh. Somil Aggarwal, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR

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

…P a g e | 1 Sh. Ashok Kumar Grover Vs. ACIT, Circle 61(1) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Sh. Ashok Kumar Grover Vs. ACIT 19, Siri Fort Road Circle 61(1) New Delhi-110049 Delhi-110001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPG6935L Appellant .. Respondent Appellant by : Sh. Somil Aggarwal, Adv Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 28.10.2024 Date of Pronouncement 30.10.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 10.04.2024 passed by the CIT(A) National Facel…

SUKUMAR BUILDWELL PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE 26, NEW DELHI

ITA 2101/DEL/2024[2008-09]Status: DisposedITAT Delhi29 Oct 2024AY 2008-09

Bench: Ms Madhumita Royassessment Year: 2008-09 Vs. Dcit Central Circle 26 M/S Sukumar Buildwell Private Limited, 914, 9Th New Delhi Floor, D-Mall, Netaji Subhash Place, Pitampura, New Delhi- 110034 Pan :Aaics7517H (Appellant) (Respondent) Assessee By Ms Shilpi Jain, Ca Department By Shri Sanjay Kumar, Sr, Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2008-09 Vs. DCIT CENTRAL CIRCLE 26 M/S SUKUMAR BUILDWELL PRIVATE LIMITED, 914, 9TH NEW DELHI FLOOR, D-MALL, NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI- 110034 PAN :AAICS7517H (Appellant) (Respondent) Assessee by Ms Shilpi Jain, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 21.10.2024 Date of pronouncement 29.10.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 19.03.2024 passed by the CIT(A)-29, New Delh…