Smt. Pramila D. Ashtekar v. ITO

39 Taxmann.com 103Income Tax Appellate Tribunal2013#6179 most cited

What is Smt. Pramila D. Ashtekar v. ITO authority for?

Where no addition is made in an assessment order under section 143(3) read with section 153A of the Act, penalty under section 271(1)(c) cannot be levied.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Also referred to as

Smt. Pramila D. Ashtekar v. ITO · ITAT · penalty · section 271(1)(c) · section 143(3) · section 153A · no addition · deletion of penalty

Also reported as

154 TTJ 46

Judgments citing Smt. Pramila D. Ashtekar v. ITO

RAJESH D. DEDHIA,MUMBAI vs. ASST CIT CEN CIR 23, MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 2711/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 May 2018AY 2010-11

Bench: Shri Amarjit Singh, Am & Shri G. Manjunatha, Jm आयकर अपील सं/ I.T.A. No.2711/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajesh D. Dedhia बिधम/ Acit, Central Circle-23, Room No. 409, 4Th Floor, C-308, Shreenath Darshan, Vs. Off, 30 Tp. Road, Borivali Aayakar Bhavan, M.K. (W), Mumbai-400092 Road, Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abhpd1165B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Rajat Mittal ( Dr) Assessee By: Shri B.V. Jhaveri (Ar) सुनवाई की तारीख / Date Of Hearing: 17.04.2018 घोषणा की तारीख /Date Of Pronouncement: 17.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 09.02.2015 Passed By The Commissioner Of Income Tax (Appeals)-52 Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The Ay. 2010- 11 In Which The Penalty Levied By The Ao Has Been Confirmed. 2. The Assessee Has Raised The Following Grounds: - 1. The Commissioner (Appeals) Erred In Confirming Penalty Under Section 27I(L)(C) Of Rs.20,78,458/- Invoking Explanation-5 A To Section 271(1) (C) Of The It. Act 1961, 2. The Commissioner (Appeals) Failed To Appreciate That The Income Of Rs,71,53F28Q/- Is Added To The Income Of (He Assessee On Estimation Of Gross Profile At 26.40% Of The Goods Sold

For Appellant: Shri B.V. Jhaveri (AR)For Respondent: Shri Rajat Mittal ( DR)
Section 132Section 133ASection 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 27I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, AM AND SHRI G. MANJUNATHA, JM आयकर अपील सं/ I.T.A. No.2711/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) Rajesh D. Dedhia बिधम/ ACIT, Central Circle-23, Room No. 409, 4th Floor, C-308, Shreenath Darshan, Vs. Off, 30 TP. Road, Borivali Aayakar Bhavan, M.K. (W), Mumbai-400092 Road, Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABHPD1165B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Rajat Mittal ( DR) Assessee by: Shri B.V. Jhaveri (AR) सुनवाई की तारीख / Date of Hearing: 17.04.2018 घोषणा की तारीख /…

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7249/MUM/2016[2007-08]Status: DisposedITAT Mumbai16 Mar 2018AY 2007-08

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…Delhi Tribunal) 2) Purti Sakhar Karkhana Vs. DCIT 35 Taxmann.com 594 (Nag. Tri) 3) Vrajlal T. Gala Vs. ACIT 33 Taxmann.com 620 (Mum. Tribunal). 4) M/s Unimark Remedies Ltd. Vs. ACIT dated 26.09.2012 in ITA No. 3817/Mum/2009 5) Smt. Pramila D. Ashtekar Vs. ITO-39 Taxmann.com 103 (Pune) 6) Yogesh Parekh Vs. ACIT ITA No. 6750, 6051/Mum/2008 The CIT(A) on the basis of his aforesaid observations deleted the penalty of Rs.31,37,972/- imposed by the A.O under Sec.271(1)(c) of the Act. 8. Aggrieved, the revenue had assailed the order passed by the CIT(A) before us. The ld. Departmental Representative (for short „D.R‟) ta…

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7248/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 Mar 2018AY 2008-09

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…Delhi Tribunal) 2) Purti Sakhar Karkhana Vs. DCIT 35 Taxmann.com 594 (Nag. Tri) 3) Vrajlal T. Gala Vs. ACIT 33 Taxmann.com 620 (Mum. Tribunal). 4) M/s Unimark Remedies Ltd. Vs. ACIT dated 26.09.2012 in ITA No. 3817/Mum/2009 5) Smt. Pramila D. Ashtekar Vs. ITO-39 Taxmann.com 103 (Pune) 6) Yogesh Parekh Vs. ACIT ITA No. 6750, 6051/Mum/2008 The CIT(A) on the basis of his aforesaid observations deleted the penalty of Rs.31,37,972/- imposed by the A.O under Sec.271(1)(c) of the Act. 8. Aggrieved, the revenue had assailed the order passed by the CIT(A) before us. The ld. Departmental Representative (for short „D.R‟) ta…

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7247/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Mar 2018AY 2009-10

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…Delhi Tribunal) 2) Purti Sakhar Karkhana Vs. DCIT 35 Taxmann.com 594 (Nag. Tri) 3) Vrajlal T. Gala Vs. ACIT 33 Taxmann.com 620 (Mum. Tribunal). 4) M/s Unimark Remedies Ltd. Vs. ACIT dated 26.09.2012 in ITA No. 3817/Mum/2009 5) Smt. Pramila D. Ashtekar Vs. ITO-39 Taxmann.com 103 (Pune) 6) Yogesh Parekh Vs. ACIT ITA No. 6750, 6051/Mum/2008 The CIT(A) on the basis of his aforesaid observations deleted the penalty of Rs.31,37,972/- imposed by the A.O under Sec.271(1)(c) of the Act. 8. Aggrieved, the revenue had assailed the order passed by the CIT(A) before us. The ld. Departmental Representative (for short „D.R‟) ta…

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7246/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 Mar 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…Delhi Tribunal) 2) Purti Sakhar Karkhana Vs. DCIT 35 Taxmann.com 594 (Nag. Tri) 3) Vrajlal T. Gala Vs. ACIT 33 Taxmann.com 620 (Mum. Tribunal). 4) M/s Unimark Remedies Ltd. Vs. ACIT dated 26.09.2012 in ITA No. 3817/Mum/2009 5) Smt. Pramila D. Ashtekar Vs. ITO-39 Taxmann.com 103 (Pune) 6) Yogesh Parekh Vs. ACIT ITA No. 6750, 6051/Mum/2008 The CIT(A) on the basis of his aforesaid observations deleted the penalty of Rs.31,37,972/- imposed by the A.O under Sec.271(1)(c) of the Act. 8. Aggrieved, the revenue had assailed the order passed by the CIT(A) before us. The ld. Departmental Representative (for short „D.R‟) ta…

DCIT 3(3)(1), MUMBAI vs. RELIANCE GENERAL INSURANCE COMPANY LTD, MUMBAI

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7245/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Mar 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ravish Sood, Jm Ita Nos. 7245 To 7249/Mum/2016 (निर्धारण वषा / Assessment Year:2007-08 To 2011-12) Dcit-3(3)(1), M/S Reliance General Room No.609, 6Th Floor, Insurance Company Ltd. बिधम/ Aayakar Bhavan, M.K. Road 570, Rectifier House, Naigum Mumbai-400 020 Cross Road, Next To Royal Vs. Industrial Estate, Mumbai-400 031 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcr6747B (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri M.V. Rajguru, D.R
Section 115JSection 143(2)Section 147Section 148Section 271(1)(c)

…Delhi Tribunal) 2) Purti Sakhar Karkhana Vs. DCIT 35 Taxmann.com 594 (Nag. Tri) 3) Vrajlal T. Gala Vs. ACIT 33 Taxmann.com 620 (Mum. Tribunal). 4) M/s Unimark Remedies Ltd. Vs. ACIT dated 26.09.2012 in ITA No. 3817/Mum/2009 5) Smt. Pramila D. Ashtekar Vs. ITO-39 Taxmann.com 103 (Pune) 6) Yogesh Parekh Vs. ACIT ITA No. 6750, 6051/Mum/2008 The CIT(A) on the basis of his aforesaid observations deleted the penalty of Rs.31,37,972/- imposed by the A.O under Sec.271(1)(c) of the Act. 8. Aggrieved, the revenue had assailed the order passed by the CIT(A) before us. The ld. Departmental Representative (for short „D.R‟) ta…

SHRI ARUN KUMAR LILA,BHOPAL vs. THE ACIT -1(2), BHOPAL

The appeals of the assessee are allowed

ITA 230/IND/2016[2010-11]Status: DisposedITAT Indore25 Jul 2017AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

…Shri Arun Kumar Lila, ITA No.226 to 230/2016, A.Y 2005-06, 2007-08 to 2009-11 Page1of 12 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER ITA No.226 to 230/Ind/2016 Assessment Year: 2005-06, 2007-08 to 2009-11 Shri Arun Kumar Lila ACIT, 1(2), Bhopal Bhopal बनाम/ Vs. (Appellant) (Revenue ) P.A. No.AARPL5228N Appellant by Shri M.D. Patwa, & Shri Asish Goyal (AR) Revenue by Shri Mohd. Javed Sr.DR Date of Hearing: 11.…

SHRI ARUN KUMAR LILA,BHOPAL vs. THE ACIT -1(2), BHOPAL

The appeals of the assessee are allowed

ITA 229/IND/2016[2009-10]Status: DisposedITAT Indore25 Jul 2017AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

…Shri Arun Kumar Lila, ITA No.226 to 230/2016, A.Y 2005-06, 2007-08 to 2009-11 Page1of 12 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER ITA No.226 to 230/Ind/2016 Assessment Year: 2005-06, 2007-08 to 2009-11 Shri Arun Kumar Lila ACIT, 1(2), Bhopal Bhopal बनाम/ Vs. (Appellant) (Revenue ) P.A. No.AARPL5228N Appellant by Shri M.D. Patwa, & Shri Asish Goyal (AR) Revenue by Shri Mohd. Javed Sr.DR Date of Hearing: 11.…

SHRI ARUN KUMAR LILA,BHOPAL vs. THE ACIT -1(2), BHOPAL

The appeals of the assessee are allowed

ITA 228/IND/2016[2008-09]Status: DisposedITAT Indore25 Jul 2017AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

…Shri Arun Kumar Lila, ITA No.226 to 230/2016, A.Y 2005-06, 2007-08 to 2009-11 Page1of 12 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER ITA No.226 to 230/Ind/2016 Assessment Year: 2005-06, 2007-08 to 2009-11 Shri Arun Kumar Lila ACIT, 1(2), Bhopal Bhopal बनाम/ Vs. (Appellant) (Revenue ) P.A. No.AARPL5228N Appellant by Shri M.D. Patwa, & Shri Asish Goyal (AR) Revenue by Shri Mohd. Javed Sr.DR Date of Hearing: 11.…

SHRI ARUN KUMAR LILA,BHOPAL vs. THE ACIT -1(2), BHOPAL

The appeals of the assessee are allowed

ITA 227/IND/2016[2007-08]Status: DisposedITAT Indore25 Jul 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

…Shri Arun Kumar Lila, ITA No.226 to 230/2016, A.Y 2005-06, 2007-08 to 2009-11 Page1of 12 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER ITA No.226 to 230/Ind/2016 Assessment Year: 2005-06, 2007-08 to 2009-11 Shri Arun Kumar Lila ACIT, 1(2), Bhopal Bhopal बनाम/ Vs. (Appellant) (Revenue ) P.A. No.AARPL5228N Appellant by Shri M.D. Patwa, & Shri Asish Goyal (AR) Revenue by Shri Mohd. Javed Sr.DR Date of Hearing: 11.…

SHRI ARUN KUMAR LILA,BHOPAL vs. THE ACIT -1(2), BHOPAL

The appeals of the assessee are allowed

ITA 226/IND/2016[2005-06]Status: DisposedITAT Indore25 Jul 2017AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 132Section 132(4)Section 139Section 143(3)Section 153ASection 271(1)Section 271(1)(c)

…Shri Arun Kumar Lila, ITA No.226 to 230/2016, A.Y 2005-06, 2007-08 to 2009-11 Page1of 12 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCHE, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER ITA No.226 to 230/Ind/2016 Assessment Year: 2005-06, 2007-08 to 2009-11 Shri Arun Kumar Lila ACIT, 1(2), Bhopal Bhopal बनाम/ Vs. (Appellant) (Revenue ) P.A. No.AARPL5228N Appellant by Shri M.D. Patwa, & Shri Asish Goyal (AR) Revenue by Shri Mohd. Javed Sr.DR Date of Hearing: 11.…

PARAG M. SANGHVI,MUMBAI vs. DCIT CEN CIR 38, MUMBAI

The appeals of the assessee are allowed

ITA 1233/MUM/2012[2005-06]Status: DisposedITAT Mumbai23 Nov 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 132Section 143(3)Section 153ASection 271(1)(c)

…015, who is the relative of the assessee, as claimed by ld. AR and considering the decision of the Jodhpur Bench in Devidas Sukhani vs DCIT 158 TTJ 42 and Nagpur Bench in DCIT vs Purti Sakhar Karkhana 153 TTJ 12, Pune Bench in Smt. Pramila D. Asthekar vs ITO (154 TTJ 46) (Pune Trib.) ; 61 SOT 113 (Pune), we find merit in the argument of the assessee and allow the appeal of the assessee on the ground that no addition was made in order u/s 143(3) r.w.s. 153A of the Act for A.Y. 2003-04, 2005-06 and 2006-07. The ld. Assessing Officer is directed to delete the penalty. 2.3. So far as, A.Y. 2007-08 is concerned, we n…

PARAG M. SANGHVI,MUMBAI vs. DCIT CEN CIR 38, MUMBAI

The appeals of the assessee are allowed

ITA 1232/MUM/2012[2003-04]Status: DisposedITAT Mumbai17 Nov 2015AY 2003-04

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 132Section 143(3)Section 153ASection 271(1)(c)

…015, who is the relative of the assessee, as claimed by ld. AR and considering the decision of the Jodhpur Bench in Devidas Sukhani vs DCIT 158 TTJ 42 and Nagpur Bench in DCIT vs Purti Sakhar Karkhana 153 TTJ 12, Pune Bench in Smt. Pramila D. Asthekar vs ITO (154 TTJ 46) (Pune Trib.) ; 61 SOT 113 (Pune), we find merit in the argument of the assessee and allow the appeal of the assessee on the ground that no addition was made in order u/s 143(3) r.w.s. 153A of the Act for A.Y. 2003-04, 2005-06 and 2006-07. The ld. Assessing Officer is directed to delete the penalty. 2.3. So far as, A.Y. 2007-08 is concerned, we n…

Smt. Pramila D. Ashtekar v. ITO (39 Taxmann.com 103) — Cited in 19 Judgments | BharatTax