Rajesh Kumar v. CIT

Asst. CIT Circle-9(3)(2), Mumbai vs. M/S Future E-Commerce Infrastructure Ltd, Mumbai

In the result, the appeal of the revenue is allowed

Bench: Shri Aby T Varkey & Shri Amarjit Singhasst. Commissioner Of Vs. M/S Future E-Commerce Income Tax, Circle- Infrastructure Limited 9(3)(2), Room No. 418, Ground Floor, Knowledge 4Th Floor, Aayakar House, Off Jogeshwari Bhavan, M.K. Road, Vikhroli Link Road, Mumbai – 400020 Jogeshwari (East) Mumbai - 400060 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aabcf1008K Respondent .. Appellant

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Triumph International Finance India Ltd., Mumbai vs. Jt. CIT (OSD), CC-7(1), Mumbai

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

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.195 To 197/Mum/2021 (A.Ys.1998-99, 1999-2000 & 2002-03)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Gunwanti Naginj Jain, Mumbai vs. ITO -21(1)(4), Mumbai

In the result, appeal of the assessee is allowed

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Sudha Naren Seth, Mumbai vs. ITO 16(3)(3) (Erstwhile ITO, 11(3)(3)), Mumbai

In the result, appeal of the assessee is allowed

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Ravi Gehi (HUF), Mumbai vs. ACIT Circle-24 (3), Mumbai

In the result the appeal of the assessee is allowed

Bench: Us, The Assessee Has Also Raised Revised Ground Of Appeal Stating That The Notice Under Section 274 Read With Section 271(1)(C) Dated 18Th March 2015 Is Bad In Law & It Does Not Specify Whether The Penalty Is Levied For Ravi Gehi (Huf)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval Ravi Gehi (HUF) ITA No.7002/Mum/2019; AY 09-10 its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an…

Mohan Manoj Dhupelia, Mumbai vs. DCIT, CC-1(1), Mumbai

In the result, the appeals filed by the assessee are allowed

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2005-06 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Mr. Mohan Manoj Dhupelia, The Deputy Commissioner Of 12-13, Esplanade, 3Rd Floor, 3, A.K. Vs. Income Tax, Central Circle-1(1), Nayak Marg, Fort, Mumbai. Mumbai-400 001. Pan No. Aaipd 4113 F Appellant Respondent Assessee By : Mr. K. Shivaram, Ar Revenue By : Mr. Sanjay J. Sethi, Dr Date Of Hearing : 10/08/2021 Date Of Pronouncement : 05/10/2021

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Mr. Amrish Manoj Dhupelia, Mumbai vs. DCIT CC 1(1), Mumbai

Appeals of the assessee are allowed

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 4636/Mum/2019 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ Ita No. 4637/Mum/2019 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita No. 4638/Mum/2019 (ननधाायण वर्ा / Assessment Year 2012-13) Mr. Ambrish Manoj Dhupelia The Dy. Commissioner Of 12-13, Esplanade, 3 R D Floor, 3, Income Tax, Central Circle- A.K. Nayak Marg, Fort, 1(1), Old Cgo Building, फनाभ/ 9Th Mumbai-400 001 Annexe, Floor, Room No.903, M.K. Road, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacw1258P अऩीराथी की ओय े/ Appellant By : Shri K. Shvram, Ar प्रत्मथी की ओय े/ Respondent By : Shri Brajendra Kumar, Dr ुनवाई की तायीख / Date Of Hearing: 14.09.2021 घोर्णा की तायीख / Date Of Pronouncement: 14.09.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: These Appeals Of The Assessee Are Arising Out Of Orders Of The Commissioner Of Income Tax (Appeals)]-47, Mumbai [In Short Cit(A)], In Appeal Nos. Cit(A)-47/10023/18-19, Cit(A)- 47/10015/18-19, Cit(A)-47/10042/18-19, Cit(A)-47/10026/18-19 Vide Dated 30.05.2019. The Assessments Were Framed By The Dy.

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Ashiana Family Trust, Mumbai vs. Assistant Commissioner of Income Tax 27(1), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Sri Mahavir Singh, Vp & Sri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 5459/Mum/2019 (ननधाायण वषा / Assessment Year 2012-13) Ashiana Family Trust The Asst. Commissioner Of 13 Vasant Vihar Dr. Cg Road, Income Tax, Circle 27(1) 4Th Floor, Tower No.6, Vashi Chembur, Mumbai फनाभ/ Railway Station Complex Vs. Vashi, Navi Mumbai-400 703 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aabta6326J अऩीराथी की ओय से/ Appellant By : Dr. P Daniel, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 24.06.2021 घोषणा की तायीख / Date Of Pronouncement: 31.08.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: This Appeal Of Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)]-24, Mumbai, [In Short Cit(A)], In Appeal No. Cit(A)-24/Acit-27(1)/It-588/45/2018-19 Dated 14.06.2019. The Assessment Was Framed By The Dy. Commissioner Of Income Tax, Ward 17(2), Mumbai (In Short Dcit/ Ao) For The A.Y. 2012-13 Vide Order Dated 13.11.2014 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). The Penalty Was Levied By Asst. Commissioner Of Income Tax, Circle 27(1), Mumbai Under Section 271(1)(C) Of The Act Vide Order Dated 28.05.2015. Ashiana Family Trust; Ay 12-13 The First Issue In This Appeal Of Assessee Is Against The Order Of 2. Cit(A) Confirming The Levy Of Penalty By The Assessing Officer Under Section 271(1)(C) Of The Act, Even Though There Is Defect In The Notice Issued Under Section 274 Read With Section 271(1)(C) Of The Act. For This, Assessee Has Raised The Following Ground No.1: -

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री भहावीय ससिंह, उऩाध्मऺ एविं श्री एभ. फारगणेश, रेखा सदस्म के सभऺ । BEFORE SRI MAHAVIR SINGH, VP AND SRI M. BALAGANESH, AM आमकय अऩीर सिं./ ITA No. 5459/Mum/2019 (ननधाायण वषा / Assessment Year 2012-13) Ashiana Family Trust The Asst. Commissioner of 13 Vasant Vihar Dr. CG Road, Income Tax, Circle 27(1) 4th Floor, Tower No.6, Vashi Chembur, Mumbai फनाभ/ Railway Station Complex Vs. Vashi, Navi Mumbai-400 703 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./PAN No. AABTA6326J अऩीराथी की ओय से/ Appellant by…

DCIT CC 7(2), Mumbai vs. Ruchi Soya Industries Ltd, Mumbai

In the result, all the appeal of Revenue is dismissed and the appeal of assessee is allowed

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am Aayakr Apila Sam./ Ita No. 1532/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2007-08) The Dy. Commissioner Of M/S Ruchi Soya Industries Income Tax, Cirrccircle-7(2) Ltd. Room No. 655, Aayakar Ruchi House, Royal Palms, Bhavan, Mumbai-400 020 Vs. Survey No.169, Aarey Milk Colony, Near Mayur Nagar Goregaon (East) Mumbai-400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थामी रेखा िं./Pan No. Aaacr2892L

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Lubrizol India Pvt Ltd., Thane vs. Dy CIT (Ltu)-2, Mumbai

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Singh, Vp & Shri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 6284/Mum/2019 (ननधाायण वषा / Assessment Year 2011-12) Lubrizol India Private Limited The Dy. Commissioner Of 9/3, Thane Belapur Road, Income Tax, (Ltu)-2 फनाभ/ 29Th Turbhe, Navi Mumbai-400 705 Florr, Centre No.1, World Trade Centre, Cuffe Vs. Parade, Mumbai-400 005 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aaaml0126H अऩीराथी की ओय से/ Appellant By : Shri Niraj Sheth, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 21.06.2021 घोषणा की तायीख / Date Of Pronouncement: 12.07.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: This Appeal Of Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)]-1, Mumbai [In Short Cit(A)], Dated 06.08.2019. The Assessment Was Framed By The Dy. Commissioner Of Income Tax, (Ltu)-2, Mumbai (In Short Acit/ Ito/ Lubrizol India Private Limited; Ay: 11-12 Ao) For The A.Y. 2011-12 Vide Order Dated 23.02.2015 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Bhavya Shashank Shanbhag, Mumbai vs. DCIT CC 1(1), Mumbai

In the result, both the appeals of the assessee are allowed

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

M/S Olive Softgel, Mumbai vs. ITO Ward 26 (2)(4), Mumbai

In the result, appeal of the assessee is allowed

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Anil Bajaria, Mumbai vs. ACIT 26 (1), Mumbai

In the result, appeal of the assessee is allowed

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…