Shri Gokulam Hotels India Pvt. Ltd. v. ACIT

46 Taxmann.com 344High Court2014#21036 most cited

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 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 Shri Gokulam Hotels India Pvt. 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

…ssed in ITA No.1630/Ahd/2014 dated 28/08/2017 relating to the AY 2006-07 and deleted the penalty levied on similar addition. He, further, relied upon the judgement of Hon'ble Jurisdictional High Court in the case of CIT -Vs- Citi Tiles Ltd. reported in (2014) 46 Taxmann.com 344 (Guj.), wherein the Hon'ble High Court has deleted the penalty levied u/s.271(1)(c) of the Act, by observing as under:\n\n“Section 271(1)(c), read with section 115JB. of the Income-tax Act. 1961 Penalty - For concealment of income (Income of MAT companies) - Whether where after concealment in unearthed or assessee's act of supplying inaccu…

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…