SBI DFHI Ltd. v. ACIT

49 Taxmann.com 543High Court2014#17991 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10(2A)Section 115JBSection 133ASection 143(3)Section 14ASection 154Section 2(24)Section 250

Issues it is cited on

section 271(1b)bona fide mistakeminimum alternate taxmanagement feesdeletion of penaltyretrospective amendmentsection 271(l)(c)mistake apparent on recordenduring benefitfurnishing inaccurate particulars of incomepenalty under section 271(1)(c)book profits

Judgments citing SBI DFHI Ltd. v. ACIT

Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara vs. M/S. Sun Pharmaceuticals Industries Ltd, Vadodara

In the result, the appeal filed by the Assessee in ITA No

ITA 1785/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10) | Sun Pharmaceutical Industries Ltd. SPARC, Tandalja, Vadodara 390 020 PAN No.: AADCS 3124 K (Appellant) | Vs. | The DCIT, Central Circle-2(1)(1) Vadodara – 390 007 (Respondent) ITA No.1785/Ahd/2019 (Assessment Year : 2009-10) | The DCIT, Central Circle-2(1)(1) Vadodara – 390 007 (Appellant) | Vs. | Sun Pharmaceutical Industries Ltd. SPARC, Tandalja, Vadodara 390 020 (Respondent) Assessee by : Shri S.N. Soparkar, Sr.…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal filed by the Assessee in ITA No

ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10) Vs. Sun Pharmaceutical The DCIT, Industries Ltd. Central Circle-2(1)(1) SPARC, Tandalja, Vadodara – 390 007 Vadodara 390 020 PAN No. : AADCS 3124 K (Appellant) .. (Respondent) And The DCIT, Vs. Sun Pharmaceutical Central Circle-2(1)(1) Industries Ltd. Vadodara – 390 007 SPARC, Tandalja, Vadodara 390 020 (Appellant) .. (Respondent) Assessee by : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, AR Revenue by…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, the appeal filed by the Assessee in ITA No

ITA 1741/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10) Vs. Sun Pharmaceutical The DCIT, Industries Ltd. Central Circle-2(1)(1) SPARC, Tandalja, Vadodara – 390 007 Vadodara 390 020 PAN No. : AADCS 3124 K (Appellant) .. (Respondent) And The DCIT, Vs. Sun Pharmaceutical Central Circle-2(1)(1) Industries Ltd. Vadodara – 390 007 SPARC, Tandalja, Vadodara 390 020 (Appellant) .. (Respondent) Assessee by : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, AR Revenue by…

Swadesh Textiles P. Ltd, Mumbai vs. ITO 4(3)(4), Mumbai

In the result, the appeal is partly allowed

ITA 5140/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Aug 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Swadeshi Textiles Pvt. Ltd. Ito-4(3)(4), Mumbai ¾, 1St Floor, Kapadia Vs. Chambers, 599, Jss Road, Chira Bazar, Mumbai- 400002. Pan No. Aagcs2102Q Appellant Respondent Assessee By : Mr. Snehal J. Shah, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 22/05/2018 Date Of Pronouncement: 17/08/2018

For Appellant: Mr. Snehal J. Shah, ARFor Respondent: Mr. V. Justin, DR
Section 115JSection 234BSection 234CSection 234DSection 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Swadeshi Textiles Pvt. Ltd. ITO-4(3)(4), Mumbai ¾, 1st floor, Kapadia Vs. Chambers, 599, JSS Road, Chira Bazar, Mumbai- 400002. PAN No. AAGCS2102Q Appellant Respondent Assessee by : Mr. Snehal J. Shah, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 22/05/2018 Date of pronouncement: 17/08/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against the…

ITO 3(1)(1), Mumbai vs. Alia Creative Consultants P. Ltd, Mumbai

ITA 4857/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Jan 2018AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4857/Mum/2016 & Cross Objection No.304/Mum/2017 (िनधा"रण वष" / Assessment Year: 2011-12)

For Appellant: Sanjiv M. Shah, Ld. ARFor Respondent: Rajat Mittal, Ld. DR
Section 10ASection 115JSection 143(3)Section 271(1)(c)

…of the grounds for which the penalty was being initiated and therefore, there was no strength in assessee’s legal grounds. On merits, reliance has been placed on the judgment of Hon’ble Madras High Court rendered in Sri Gokulam Hotels India (P) Ltd. Vs. ACIT [49 Taxmann.com 543 09/07/2014] for the contention that penalty was leviable in case the assessee failed to pay the tax within the meaning of Section 115JB. 5. We have carefully heard the rival contentions and perused relevant material including cited case laws. It is undisputed fact that the assessee has been assessed at Rs.‘Nil’ under the normal provisions…

SBI DFHI Ltd. v. ACIT (49 Taxmann.com 543) — Cited in 5 Judgments | BharatTax