Shiv Bhagwan Gupta v. ACIT

125 Taxmann.com 306Reported decision2021#9371 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 132Section 132(4)Section 139(1)Section 153ASection 270ASection 271(1)(c)Section 271AABSection 271AAB(1A)

Issues it is cited on

section 271aab(1)penalty under section 271aabsection 271aab(1a)section 271aabsection 271aasection 271asection 127section 274levy of penaltycross objectionsection 271section 12

Judgments citing Shiv Bhagwan Gupta v. ACIT

FUTURE GAMING AND HOTEL SERVICES P LTD,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

The appeal stand allowed in terms of our above order

ITA 950/CHNY/2024[2019-20]Status: DisposedITAT Chennai31 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/S. Future Gaming & Hotel Acit बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. Gn Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : S/Shri S. Sridhar & N. Arjun Raj (Advocate) - Ld. Ars " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Cit-Dr A/W Ms. Anitha (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: S/Shri S. Sridhar & N. Arjun Raj (Advocate) - LdFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. CIT-DR a/w Ms. Anitha (Addl. CIT) – Ld.
Section 153ASection 271A

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/s. Future Gaming and Hotel ACIT बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. GN Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCM-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : S/Shri…

ASSTT. CIT CENTRAL CIRCLE-2, KANPUR vs. ZAIN ALAM, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 237/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT.CIT, CENTRAL CIRCLE-2, KANPUR vs. ZAINA FATIMA AHMAD, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 236/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT.CIT, CENTRAL CIRCLE-2, KANPUR vs. SHAHEEN RABIA, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 235/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT. CIT, CENTRAL CIRCLE-2, KANPUR vs. MEHTAB ALAM, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 234/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT. CIT, CENTRAL CIRCLE-2, KANPUR vs. TABREZ ALAM, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 233/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. KEWALCHAND KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

ITA 2537/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR
Section 132Section 132(4)Section 144Section 14ASection 271A

…ate of the provisions of section 271AAB of the Act, therefore, the same being bad in law is hereby quashed and we direct to delete the penalty levied u/s. 271AAB of Rs. 10,87,500/-. 13. Similar is the decision of Patna Tribunal in Shiv Bhagwan Gupta V/s ACIT (125 Taxmann.com 306; 11.02.2021) which, after considering catena of decisions on the issue, held as under: - 8. So far as issue of levy of penalty u/s 271AAB of the Act whether is mandatory or not is concerned, the issue has been dealt with by the Co- ordinate Chandigarh Bench of the Tribunal in the case of SEL Textiles Ltd. v. Dy. CIT [IT Appeal No. 695 (Ch…

ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. SARDARMAL KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

ITA 2536/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR
Section 132Section 132(4)Section 144Section 14ASection 271A

…ate of the provisions of section 271AAB of the Act, therefore, the same being bad in law is hereby quashed and we direct to delete the penalty levied u/s. 271AAB of Rs. 10,87,500/-. 13. Similar is the decision of Patna Tribunal in Shiv Bhagwan Gupta V/s ACIT (125 Taxmann.com 306; 11.02.2021) which, after considering catena of decisions on the issue, held as under: - 8. So far as issue of levy of penalty u/s 271AAB of the Act whether is mandatory or not is concerned, the issue has been dealt with by the Co- ordinate Chandigarh Bench of the Tribunal in the case of SEL Textiles Ltd. v. Dy. CIT [IT Appeal No. 695 (Ch…

ACIT CENTRLA CIRCLE 1(1), CHENNAI vs. SHANTILAL KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

ITA 2535/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR
Section 132Section 132(4)Section 144Section 14ASection 271A

…ate of the provisions of section 271AAB of the Act, therefore, the same being bad in law is hereby quashed and we direct to delete the penalty levied u/s. 271AAB of Rs. 10,87,500/-. 13. Similar is the decision of Patna Tribunal in Shiv Bhagwan Gupta V/s ACIT (125 Taxmann.com 306; 11.02.2021) which, after considering catena of decisions on the issue, held as under: - 8. So far as issue of levy of penalty u/s 271AAB of the Act whether is mandatory or not is concerned, the issue has been dealt with by the Co- ordinate Chandigarh Bench of the Tribunal in the case of SEL Textiles Ltd. v. Dy. CIT [IT Appeal No. 695 (Ch…

ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. GHISULAI KOTHARI, CHENNAI

Appeal stands partly allowed in terms of our above order

ITA 2534/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR
Section 132Section 139(9)Section 144Section 271A

…te of the provisions of section 271AAB of the Act, therefore, the same being bad in law is hereby quashed and we direct to delete the penalty levied u/s. 271AAB of Rs. 10,87,500/-. 13. Similar is the decision of Patna Tribunal in Shiv Bhagwan Gupta V/s ACIT (125 Taxmann.com 306; 11.02.2021) which, after considering catena of decisions on the issue, held as under: - 8. So far as issue of levy of penalty u/s 271AAB of the Act whether is mandatory or not is concerned, the issue has been dealt with by the Co-ordinate Chandigarh Bench of the Tribunal in the case of SEL Textiles Ltd. v. Dy. CIT [IT Appeal No. 695 (Chd…

SHILPABEN R. LUHANA,PANCHMAHAL vs. THE DCIT, CENTRAL CIRCLE-1, VADODARA

In the result, the appeal of the assessee is allowed

ITA 1337/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 May 2022AY 2012-13
For Appellant: Shri Viranch Modi &For Respondent: Shri R.R. Makwana, Sr. D.R
Section 132Section 132(4)Section 143(2)Section 153ASection 271A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Shilpaben R. Luhana, The DCIT, 1, Kalal Darwaja, Godhra, Circle-1, Panchmahal-389001 Vs Race Course Circle, PAN: AASPL8911B Vadodara-390007 (Appellant) (Respondent) Assessee by: Shri Viranch Modi & Ms. Yesha Shah, A.Rs. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 26-04-2022 Date of pronouncement : 30-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of…

Shiv Bhagwan Gupta v. ACIT (125 Taxmann.com 306) — Cited in 11 Judgments | BharatTax