(SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla

10 SOT 671Income Tax Appellate Tribunal2006#18553 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2017.

Judgments citing (SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1829/CHNY/2016[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…income' by furnishing of inaccurate particulars as held by the Allahabad High Courtin Standard Hind Co. v. CIT, Bareilly [20121 22 taxmann.com 62 (All.) and the ITAT CHANDIGARH BENCH ‘B’ (SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla[2006] 10 SOT 671 (CHD.) (SMC) and held that therefore there is no defect in the notice issued as the concealment was detected by finding out the inaccuracy in the particulars of income furnished and held that the initiation of penalty proceedings are proper. 13.2 On the contention that comparison of search cases vis a vis survey cases for non levy of penalty" th…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1828/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…income' by furnishing of inaccurate particulars as held by the Allahabad High Courtin Standard Hind Co. v. CIT, Bareilly [20121 22 taxmann.com 62 (All.) and the ITAT CHANDIGARH BENCH ‘B’ (SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla[2006] 10 SOT 671 (CHD.) (SMC) and held that therefore there is no defect in the notice issued as the concealment was detected by finding out the inaccuracy in the particulars of income furnished and held that the initiation of penalty proceedings are proper. 13.2 On the contention that comparison of search cases vis a vis survey cases for non levy of penalty" th…

DCIT, Villupuram vs. D.Santha, Kallakurichi

In the result, the assessee’s appeal in ITA No

ITA 1803/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…income' by furnishing of inaccurate particulars as held by the Allahabad High Courtin Standard Hind Co. v. CIT, Bareilly [20121 22 taxmann.com 62 (All.) and the ITAT CHANDIGARH BENCH ‘B’ (SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla[2006] 10 SOT 671 (CHD.) (SMC) and held that therefore there is no defect in the notice issued as the concealment was detected by finding out the inaccuracy in the particulars of income furnished and held that the initiation of penalty proceedings are proper. 13.2 On the contention that comparison of search cases vis a vis survey cases for non levy of penalty" th…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1593/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…income' by furnishing of inaccurate particulars as held by the Allahabad High Courtin Standard Hind Co. v. CIT, Bareilly [20121 22 taxmann.com 62 (All.) and the ITAT CHANDIGARH BENCH ‘B’ (SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla[2006] 10 SOT 671 (CHD.) (SMC) and held that therefore there is no defect in the notice issued as the concealment was detected by finding out the inaccuracy in the particulars of income furnished and held that the initiation of penalty proceedings are proper. 13.2 On the contention that comparison of search cases vis a vis survey cases for non levy of penalty" th…

(SMC) in Hotel Shivalik v. Income-tax Officer, Ward I, Shimla (10 SOT 671) — Cited in 4 Judgments | BharatTax