SBI DFHI Ltd. v. ACIT

71 Taxmann.com 178Income Tax Appellate Tribunal2016#14425 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

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

Issues it is cited on

section 271(1b)bona fide mistake minimum alternate tax management fees deletion of penalty retrospective amendment section 271(l)(c)mistake apparent on record enduring benefit furnishing inaccurate particulars of income penalty 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

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, AHMEDABAD\n\nBEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER\n\nITA Nos.1741 & 1750/Ahd/2019 (Assessment Year : 2009-10)\n\n| 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)\n\nITA No.1785/Ahd/2019 (Assessment Year : 2009-10)\n\n| The DCIT, Central Circle-2(1)(1) Vadodara – 390 007 (Appellant) | Vs. | Sun Pharmaceutical Industries Ltd. SPARC, Tandalja, Vadodara 390 020 (Respondent)\n\nAsses…

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

SUN PHARMACEUTICALS INDUSTRIES LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-2(1)(1),, VADODARA

The appeal of the assessee stands allowed in above terms

ITA 431/AHD/2017[1999-2000]Status: DisposedITAT Ahmedabad07 Sept 2022AY 1999-2000

For Appellant: Shri Bandish SoparkarFor Respondent: Shri A. P. Singh, CIT/D.R

Section 143(3)Section 250(6)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 1999-2000 Sun Pharmaceutical The ACIT, Industries Ltd. ‘SPARC’ Circle-2(1)(1), Baroda Tandalija Road, Vadodara Vs (Respondent) PAN No: AADCS3124K (Appellant) Appellant by: Shri Bandish Soparkar, Shri Parin Shah, A.R. Respondent by : Shri A. P. Singh, CIT/D.R. Date of hearing : 28-06-2022 Date of pronouncement : 07-09-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the Assessee against the orde…

M/S.ROBUST TRANSPORTATION PRIVATE LIMITED,MUMBAI vs. DCIT-3(3)(1), MUMBAI

In the result, this appeal by the assessee stands allowed

ITA 3195/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Aug 2018AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Saktijit Dey, Jm

For Appellant: Shri Ashwani KumarFor Respondent: Shri R. P. Meena

Section 14ASection 250(6)Section 271(1)(c)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM I.T.A. No. 3195/Mum/2018 (Assessment Year: 2014-15) M/s. Robust Transportation Private DCIT-3(3)(1), Limited Mumbai Vs. 608, Regent Chambers, Nariman Point, Mumbai-400 021 PAN/GIR No. AAECR 0046 G (Appellant) (Respondent) : Appellant by : Shri Ashwani Kumar Respondent by : Shri R. P. Meena : 20.06.2018 Date of Hearing : 23.08.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-8, Mumbai (‘CI…

A.C.I.T. CENTRAL CIRCLE-20, MUMBAI vs. ANKUR DRUGS & PHARMA LTD., MUMBAI

In the result appeal of the Revenue in I

ITA 7529/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Feb 2018AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 7529/Mum/2011 (नििाारण वर्ा / Assessment Year: 2006-07)

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. R.P Meena, CIT DR

Section 132(1)Section 139(1)Section 153ASection 271(1)(c)Section 80I

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No. 7529/Mum/2011 (नििाारण वर्ा / Assessment Year: 2006-07) बिाम/ ACIT, Central Circle-20 M/s. Ankur Drugs & R.No. 402, Pharma Ltd., 4t h floor, 29t h Floor, Lotus Business v. Aayakar Bhavan, Park, Andheri Link Road, M.K Road, Andheri(W), Mumbai-400020 Mumbai- 400056 स्थायी ऱेखा सं./ PAN : AACCA2062M (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri. Vijay Mehta Revenue by : Shri. R.P Meena, C…

DCIT, CHENNAI vs. GREATSHINE HOLDINGS PRIVATE LIMITED, CHENNAI

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

ITA 271/CHNY/2017[2012-13]Status: DisposedITAT Chennai26 Feb 2018AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 271/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner Of M/S. Greatshine Holdings Private Limited, 6Th Floor, Samson Towers, Income Tax, Vs. Corporate Circle 2(1), 403L, Pantheon Road, Egmore, Chennai 600 034. Chennai 600 008. [Pan:Aadcg6913E] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri Mohd. Mustafa, Jcit ""यथ" क" ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 01.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 26.02.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 6, Chennai Dated 28.11.2016 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Penalty Levied Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short]. 2. Brief Facts Of The Case Are That The Assessee Is Engaged In Generator

For Appellant: Shri Mohd. Mustafa, JCITFor Respondent: Shri S. Sridhar, Advocate

Section 143(3)Section 271(1)(c)Section 32(1)(iia)

…आयकर अपील"य अ"धकरण, ‘‘ए’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No. 271/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner of M/s. Greatshine Holdings Private Limited, 6th Floor, Samson Towers, Income Tax, Vs. Corporate Circle 2(1), 403L, Pantheon Road, Egmore, Chennai 600 034. Chennai 600 008. [PAN:AADCG6913E] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appella…