Ravi Sud v. ACIT

37 Taxmann.com 440Income Tax Appellate Tribunal2013#5271 most cited

What is Ravi Sud v. ACIT authority for?

The validity of assessment proceedings cannot be challenged during penalty proceedings.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Ravi Sud v. ACIT · 133A · 143(3) · 271(1)(c) · penalty proceedings · assessment validity

Also reported as

39 ITR (Trib) 356

Sections most often in play

Section 133ASection 143(3)Section 271(1)(c)Section 139(1)Section 143(2)Section 250Section 139(5)Section 142(1)

Issues it is cited on

section 133(a)section 115jcsurrender of incomedeletion of penaltytax collected at sourcesection 260apenalty under section 271(1)(c)furnishing inaccurate particulars of incomepenalty u/s 271(1)(c)concealment of incomeadvance taxprincipal commissioner of income-tax

Judgments citing Ravi Sud v. ACIT

Golani Brothers, Mumbai vs. DCIT Cen Cir 7(2), Mumbai

In the result, appeals of assessee are allowed

ITA 4594/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Oct 2016AY 2008-09
For Appellant: Shri. Vimal PunmiyaFor Respondent: Shri Jeevanlal Lavedia
Section 143(3)Section 148Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.4593, 4594, 4595 & 4596/Mum/2016 (Assessment Year : 2007-2008 to 2010-2011) M/s. Golani Brothers Vs. Dy. CIT, CC-7(2), Mumbai 303, Dalamal Chambers, 29, New Marine Lines, Mumbai – 400020 PAN/GIR No. : AACFG5348R (Appellant) .. ( Respondent) Assessee by : Shri. Vimal Punmiya Revenue by : Shri Jeevanlal Lavedia Date of Hearing : 05/10/2016 Date of Pronouncement 21/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the order of CIT(A) for the assessment…

Golani Brothers, Mumbai vs. DCIT Cen Cir 7(2), Mumbai

In the result, appeals of assessee are allowed

ITA 4593/MUM/2016[2007-08]Status: DisposedITAT Mumbai21 Oct 2016AY 2007-08
For Appellant: Shri. Vimal PunmiyaFor Respondent: Shri Jeevanlal Lavedia
Section 143(3)Section 148Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA No.4593, 4594, 4595 & 4596/Mum/2016 (Assessment Year : 2007-2008 to 2010-2011) M/s. Golani Brothers Vs. Dy. CIT, CC-7(2), Mumbai 303, Dalamal Chambers, 29, New Marine Lines, Mumbai – 400020 PAN/GIR No. : AACFG5348R (Appellant) .. ( Respondent) Assessee by : Shri. Vimal Punmiya Revenue by : Shri Jeevanlal Lavedia Date of Hearing : 05/10/2016 Date of Pronouncement 21/10/2016 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the assessee against the order of CIT(A) for the assessment…