Shiv Narain Khanna v. CIT

107 ITR 542Reported decision1977#18649 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2019 to 2022.

Judgments citing Shiv Narain Khanna v. CIT

M/S Vision Commodities & Derivatives Pvt. Ltd., Ludhiana vs. ITO, Ludhiana

In the result, all the appeals are allowed for statistical purposes

ITA 786/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh08 Apr 2022AY 2007-08

Bench: Her. 4. That The Appellant Craves To Amend, Add, Delete Or Supplement Bring Additional Evidence On Grounds Of Appeal Before The Appeal Is Finally Heard & Dispose Off.

For Appellant: Shri Kuldeep Singh, ITPFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 271(1)(c)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA NO. 786/Chd/2016 "नधा"रण वष" / Assessment Year : 2007-08 M/s Vision Commodities and The ITO, बनाम Derivatives Pvt. Ltd. Ward-VI(3), Ludhiana 70, New Lajpat Nagar, Ludhiana "थायी लेखा सं./PAN NO: AACCV2023R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Kuldeep Singh, ITP Shri M.P.S Malhotra, ITP राज"व क" ओर से/ Revenue by : Dr. Ranj…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 4664/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Apr 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…ance of deduction u/s 35 and disallowance u/s 14A. The facts and circumstance of these cases establish that the appellant has concealed income and furnished inaccurate particulars of its income in all the three years. In the case of Shiv Narain Khanna Vs. CIT 107 ITR 542, the Hon'ble Punjab & Haryana High Court has held as under that no additional material is required for levy of penalty in addition to the material for which assessment is based: "The facts of the case would stare anyone in the face. The learned counsel for the assessee appears to be labouring under the impression that some additional material sho…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 4663/DEL/2014[2006-07]Status: DisposedITAT Delhi04 Apr 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…ance of deduction u/s 35 and disallowance u/s 14A. The facts and circumstance of these cases establish that the appellant has concealed income and furnished inaccurate particulars of its income in all the three years. In the case of Shiv Narain Khanna Vs. CIT 107 ITR 542, the Hon'ble Punjab & Haryana High Court has held as under that no additional material is required for levy of penalty in addition to the material for which assessment is based: "The facts of the case would stare anyone in the face. The learned counsel for the assessee appears to be labouring under the impression that some additional material sho…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 4662/DEL/2014[2005-06]Status: DisposedITAT Delhi04 Apr 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…ance of deduction u/s 35 and disallowance u/s 14A. The facts and circumstance of these cases establish that the appellant has concealed income and furnished inaccurate particulars of its income in all the three years. In the case of Shiv Narain Khanna Vs. CIT 107 ITR 542, the Hon'ble Punjab & Haryana High Court has held as under that no additional material is required for levy of penalty in addition to the material for which assessment is based: "The facts of the case would stare anyone in the face. The learned counsel for the assessee appears to be labouring under the impression that some additional material sho…

Shiv Narain Khanna v. CIT (107 ITR 542) — Cited in 4 Judgments | BharatTax