SHANTIDEVI MAHAVIR PRASAD GUPTA v. INCOME TA OFFICER

151 ITD 445Income Tax Appellate Tribunal2014#12188 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 101section 111section 271(l)(c)section 2(22)deemed dividendsection 2(22)(e)furnishing inaccurate particulars of incomefurnishing inaccurate particularssection 153csection 139(1)section 271section 271(1)(c)

Judgments citing SHANTIDEVI MAHAVIR PRASAD GUPTA v. INCOME TA OFFICER

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Shri Edgar Braz Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 98/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Shri Edgar Braz Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 97/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Mrs Natalina Vaz., Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 112/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Mrs Natalina Vaz., Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 111/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Peter Soccoro Vaz, Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 108/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. Peter Soccoro Vaz, Caranzalem, Goa

Appeals of the Revenue are DISMISSED

ITA 107/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Smt Vanda Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 102/PAN/2019[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

Deputy Commissioner of Income Tax, Circle -1(1), Panaji vs. Smt Vanda Afonso, Calangute

Appeals of the Revenue are DISMISSED

ITA 101/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr

For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)

…inaccurate particulars of income. 2. On facts and in circumstances of the case, the Ld. CIT(A) erred in not considering the decision of the Hon'ble ITAT Mumbai in the case of SHANTIDEVI MAHAVIR PRASAD GUPTA VS INCOME TA OFFICER [ITAT-2014 (MUMBAI)- O], (2014) 151 ITD 445 (MUMBAI) where the Hon'ble ITAT ITAT-Panaji Page 3 of 6 ITA No’s.97, 98, 101,102, 107, 108, 111 & 112/PAN/2019 Edgar Braz Afonsi, Natalina Estela Vaz & Peter Soccoro Vaz has rejected the assessee's argument that deemed dividend being notional income, assessee cannot be said to have concealed income / furnished inaccurate particulars. 3. On the f…

SHANTIDEVI MAHAVIR PRASAD GUPTA v. INCOME TA OFFICER (151 ITD 445) — Cited in 8 Judgments | BharatTax