Sundaram Finance Ltd. v. CIT

99 Taxmann.com 152Supreme Court of India2018#863 most cited

What is Sundaram Finance Ltd. v. CIT authority for?

The Supreme Court, by dismissing the Special Leave Petition, affirmed that a penalty notice issued under Section 274 read with Section 271(1)(c) of the Income-tax Act is invalid if the Assessing Officer fails to specify the exact limb (furnishing inaccurate particulars of income or concealment of income) under which the penalty is initiated. This failure to frame a specific charge vitiates the penalty proceedings.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Sundaram Finance Ltd. v. CIT · Section 271(1)(c) · Section 274 · penalty notice validity · specifying limb · inaccurate particulars of income · concealment of income · SLP dismissal · failure to frame specific charge · vitiates penalty proceedings

Sections most often in play

Section 143(3)Section 271(1)(c)Section 274Section 10ASection 153ASection 153CSection 139(1)Section 143(2)

Issues it is cited on

section 274(1)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomesection 140section 271(l)(c)full and true disclosureadditional depreciation

Judgments citing Sundaram Finance Ltd. v. CIT

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 907/CHNY/2020[2000-01]Status: DisposedITAT Chennai13 May 2022AY 2000-01

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

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…of Madras in M/s. Gangotri Textiles Ltd vs DCIT (121 Taxmann.com 171) as well as another decision in Sundaram Finance Ltd. Vs. ACIT (93 Taxmann.com 250) against which the assessee’s SLP has already been dismissed by Hon’ble Supreme Court which is reported at 99 Taxmann.com 152. 3.3 Having heard the rival submissions and after due consideration of relevant material on record, our adjudication would be as under. The assessment for AY 1998-99 has been framed u/s 143(3) r.w.s. 147 of the Act whereas the assessment for AYs 1999-2000 to 2004-05 has been framed u/s 153C r.w.s. 143(3) of the Act whereas the assessment f…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 906/CHNY/2020[1999-2000]Status: DisposedITAT Chennai13 May 2022AY 1999-2000

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

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…of Madras in M/s. Gangotri Textiles Ltd vs DCIT (121 Taxmann.com 171) as well as another decision in Sundaram Finance Ltd. Vs. ACIT (93 Taxmann.com 250) against which the assessee’s SLP has already been dismissed by Hon’ble Supreme Court which is reported at 99 Taxmann.com 152. 3.3 Having heard the rival submissions and after due consideration of relevant material on record, our adjudication would be as under. The assessment for AY 1998-99 has been framed u/s 143(3) r.w.s. 147 of the Act whereas the assessment for AYs 1999-2000 to 2004-05 has been framed u/s 153C r.w.s. 143(3) of the Act whereas the assessment f…

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 905/CHNY/2020[1998-99]Status: DisposedITAT Chennai13 May 2022AY 1998-99

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

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…of Madras in M/s. Gangotri Textiles Ltd vs DCIT (121 Taxmann.com 171) as well as another decision in Sundaram Finance Ltd. Vs. ACIT (93 Taxmann.com 250) against which the assessee’s SLP has already been dismissed by Hon’ble Supreme Court which is reported at 99 Taxmann.com 152. 3.3 Having heard the rival submissions and after due consideration of relevant material on record, our adjudication would be as under. The assessment for AY 1998-99 has been framed u/s 143(3) r.w.s. 147 of the Act whereas the assessment for AYs 1999-2000 to 2004-05 has been framed u/s 153C r.w.s. 143(3) of the Act whereas the assessment f…

S.F.Dyes /Firm, Mumbai vs. A.C.Circle 17(1), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2023/MUM/2021[2013-14]Status: DisposedITAT Mumbai11 May 2022AY 2013-14

Bench: Shri Om Prakash Kant ()And Shri Rahul Chaudhary () Assessment Year: 2013-14 S.F. Dyes/Firm A.C. Circle 17(1), First Floor, Hague Building, 9 Sprott Bandra Kurla Complex Road ,Ballard Estate, Vs. Mumbai-400051. Mumbai-400001. Pan No. Aacfs 5153 J Appellant Respondent

For Appellant: Mr. Shiv Prakash, ARFor Respondent: Mr. Hoshang B. Irani, DR
Section 131Section 143(3)Section 147Section 154Section 271(1)Section 271(1)(c)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2013-14 S.F. Dyes/Firm A.C. Circle 17(1), First Floor, Hague Building, 9 Sprott Bandra Kurla Complex Road ,Ballard Estate, Vs. Mumbai-400051. Mumbai-400001. PAN No. AACFS 5153 J Appellant Respondent Assessee by : Mr. Shiv Prakash, AR Revenue by : Mr. Hoshang B. Irani, DR Date of Hearing : 05/05/2022 Date of pronouncement : 11/05/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by assessee against the order dated 29.09.2021 pass…

Shree Hari Processors India Pvt. Ltd., Surat vs. Income Tax Officer - 2(1)(2) (New ITO WD. 2(1)(3), Surat

In the result, the appeal of the assessee is allowed

ITA 141/SRT/2021[2015-16]Status: DisposedITAT Surat02 Feb 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Hari Processors India Income Tax Officer, Pvt. Ltd., Block No.99/P, Post Ward-2(1)(2), [New Ito Wd Vs Tatithaiya, 2(1)(3)] Aayakar Bhawan, Tal-Palsana, Majura Gate, Surat-394 372 Surat-395001 E-Mail:Jain_Tex@Yahoo.Com Pan : Aadca 1313 N Appellant /Assessee Respondent / Revenue

Section 154Section 254(1)Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shree Hari Processors India Income Tax Officer, Pvt. Ltd., Block No.99/P, Post Ward-2(1)(2), [New ITO WD Vs Tatithaiya, 2(1)(3)] Aayakar Bhawan, Tal-Palsana, Majura Gate, Surat-394 372 Surat-395001 e-mail:jain_tex@yahoo.com PAN : AADCA 1313 N Appellant /assessee Respondent / Revenue Assessee by Shri Suresh K.Kabra, C.A Revenue by Shri Sita Ram Meena, Sr-DR Date of hearing 10.02.2022 Date of pronouncement 10.02.2022 Order under section 254(1) of I…

Dy CIT CC 4 (1), Mumbai vs. Centaur Merchantile Pvt Ltd., Mumbai

In the result, revenue’s appeals are dismissed

ITA 324/MUM/2020[2008-09]Status: DisposedITAT Mumbai20 Sept 2021AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ravish Sood (JM) I.T.A. Nos. 324,325 & 326/Mum/2020 (Assessment Years : 2008-09,2009-10 & 2010-11) DCIT,CC-4(1) Centaur Merchantile Pvt.Ltd. Vs. Room NO.1918, 10th Floor, 215 Atrium 19th Floor, Andheri Kurla Road Air India Building Andheri(E) Nariman Point Mumbai-400 059 Mumbai-400 021 PAN : AACCC4199F (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Jasbir Singh Chauhan Date of Hearing 07/09/2021 Date of Pronouncement 20 /09/2021 O R D E R Per Shamim Yahya (AM) :- These are Revenue’s appeal…

Ishita Technologies Pvt. Ltd., Delhi vs. DCIT, New Delhi

ITA 2789/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Sept 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Rajesh Kumar, Senior DR
Section 143Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.2789/Del./2017 (Assessment Year : 2012-13) M/s. Ishita Technologies Private Ltd., vs. DCIT, Circle 12 (2), 2/24, Ansari Road, Darya Ganj, New Delhi. Delhi – 110 002. (PAN : AACCI7147R) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Rajesh Kumar, Senior DR Date of Hearing : 01.09.2021 Date of Order : 01.09.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Ishita Technologies Pvt. Ltd. (herei…

T vs. Logistics Services Ltd., Madurai

In the result, the appeal filed by the assessee is dismissed

ITA 585/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Aug 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 585/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/S. Tvs Supply Chain Solutions The Assistant Commissioner Of Limited, (Formerly Known As Tvs Vs. Income Tax, Logistics Services Limited), Corporate Circle 2, 7B, West Veli Street, Tvs Building, Madurai 625 002. Madurai 625 001. [Pan:Aacct1412E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Viswanathan, C.A. ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2021 घोषणा की तारीख /Date Of Pronouncement : 31.08.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Madurai, Dated 28.01.2019 Relevant To The Assessment Year 2014-15 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri M. Viswanathan, C.AFor Respondent: Shri G. Johnson, Addl. CIT
Section 10Section 143(2)Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, ‘‘बी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A. No. 585/Chny/2019 िनधा"रण वष"/Assessment Year:2014-15 M/s. TVS Supply Chain Solutions The Assistant Commissioner of Limited, (Formerly known as TVS Vs. Income Tax, Logistics Services Limited), Corporate Circle 2, 7B, West Veli Street, TVS Building, Madurai 625 002. Madurai 625 001. [PAN:AACCT1412E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से…

Pradeep Sood, Faridabad vs. DCIT, Central Circle- I, Faridabad

In the result, appeal of the assessee is allowed

ITA 534/DEL/2018[2004-05]Status: DisposedITAT Delhi16 Aug 2021AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 534/Del/2018 (A.Y 2004-05) (Through Video Conferencing) Pradeep Sood Vs Dcit Rra Tax India, D-28, South Central Circle-1 Extension, Part-1, Faridabad, Haryana New Aezps3313K (Appellant) (Respondent)

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 534/DEL/2018 (A.Y 2004-05) (THROUGH VIDEO CONFERENCING) Pradeep Sood Vs DCIT RRA Tax India, D-28, South Central Circle-1 Extension, Part-1, Faridabad, Haryana New AEZPS3313K (APPELLANT) (RESPONDENT) Appellant by Sh. Rakesh Gupta, Adv Respondent by Sh. Shiv Swaroop Singh, Sr. DR Date of Hearing 29.07.2021 Date of Pronouncement 16.08.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 30/11/2017 passed by CIT…

Lubrizol India Pvt Ltd., Thane vs. Dy CIT (Ltu)-2, Mumbai

In the result, the appeal of assessee is allowed

ITA 6284/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri M. Balaganesh, Am आमकय अऩीर सिं./ Ita No. 6284/Mum/2019 (ननधाायण वषा / Assessment Year 2011-12) Lubrizol India Private Limited The Dy. Commissioner Of 9/3, Thane Belapur Road, Income Tax, (Ltu)-2 फनाभ/ 29Th Turbhe, Navi Mumbai-400 705 Florr, Centre No.1, World Trade Centre, Cuffe Vs. Parade, Mumbai-400 005 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aaaml0126H अऩीराथी की ओय से/ Appellant By : Shri Niraj Sheth, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 21.06.2021 घोषणा की तायीख / Date Of Pronouncement: 12.07.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: This Appeal Of Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)]-1, Mumbai [In Short Cit(A)], Dated 06.08.2019. The Assessment Was Framed By The Dy. Commissioner Of Income Tax, (Ltu)-2, Mumbai (In Short Acit/ Ito/ Lubrizol India Private Limited; Ay: 11-12 Ao) For The A.Y. 2011-12 Vide Order Dated 23.02.2015 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri Niraj Sheth, ARFor Respondent: Shri Brajendra Kumar, DR
Section 143(3)Section 271(1)(c)Section 274

…me. Therefore, penalty u/s 271(1)(c) was to be levied upon the assesses for furnishing inaccurate particulars and concealment of income. The said decision was challenged by the assessee before the Hon’ble Supreme Court and the Apex Court in their order [2018] 99 Taxmann.com 152 (SC) dated 26.10.2018 dismissed the SLP fled by the assessee and in that order it was also observed that there was no prejudice caused to the assesses and the assessee had dearly understood what was the purport and import of the notice issued u/s 274 r.w.s. 271(1)(c) of the Act, and therefore, the principles of natural justice cannot be re…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 193/CTK/2020[2014-15]Status: DisposedITAT Cuttack11 May 2021AY 2014-15

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 192/CTK/2020[2012-13]Status: DisposedITAT Cuttack11 May 2021AY 2012-13

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 191/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 May 2021AY 2010-11

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

P.K.Cotton Mills Pvt. Ltd., Meerut vs. Pr.CIT, Meerut

The appeal of the assessee is allowed

ITA 6039/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Apr 2021AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6039/Del/2017 (A.Y 2008-09) (Through Physical Hearing) P. K. Cotton Mills Pvt. Ltd. Vs Pr. Cit C/O. Rra Tax India, D-28, Meerut, South Extension, Part-1, New Uttar Pradesh Delhi Aadcp4270D (Appellant) (Respondent)

Section 143Section 263Section 271Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6039/DEL/2017 (A.Y 2008-09) (THROUGH PHYSICAL HEARING) P. K. Cotton Mills Pvt. Ltd. Vs Pr. CIT C/o. RRA Tax India, D-28, Meerut, South Extension, Part-1, New Uttar Pradesh Delhi AADCP4270D (APPELLANT) (RESPONDENT) Appellant by Dr. Rakesh Gupta, Adv Respondent by Sh. Mahesh Thakur, Sr. DR Date of Hearing 06.04.2021 Date of Pronouncement 20.04.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 25/07/2017 passe…

Shri Tejpal Singh Nunia, Jhunjhunu vs. DCIT, Central Circle-2, Jaipur

In the result, all these three appeals pertaining to the A

ITA 1296/JPR/2019[2008-09]Status: DisposedITAT Jaipur11 Sept 2020AY 2008-09
For Appellant: Shri Binod Kr. Gupta &For Respondent: Smt. Runi Paul (Addl.CIT)
Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1294, 1295 & 1296/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2006-07, 2007-08 & 2008-09 Tejpal Singh Nunia, cuke D.C.I.T., Vs. Through Legal Heir Smt. Indra Devi., Central Circle-2, 1G 13, NITS Computer Education Jaipur. Housing Board, Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABVPN 9766 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vks…

Shri Tejpal Singh Nunia, Jhunjhunu vs. DCIT, Central Circle-2, Jaipur

In the result, all these three appeals pertaining to the A

ITA 1295/JPR/2019[2007-08]Status: DisposedITAT Jaipur11 Sept 2020AY 2007-08
For Appellant: Shri Binod Kr. Gupta &For Respondent: Smt. Runi Paul (Addl.CIT)
Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1294, 1295 & 1296/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2006-07, 2007-08 & 2008-09 Tejpal Singh Nunia, cuke D.C.I.T., Vs. Through Legal Heir Smt. Indra Devi., Central Circle-2, 1G 13, NITS Computer Education Jaipur. Housing Board, Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABVPN 9766 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vks…

Shri Tejpal Singh Nunia, Jhunjhunu vs. DCIT, Central Circle-2, Jaipur

In the result, all these three appeals pertaining to the A

ITA 1294/JPR/2019[2006-07]Status: DisposedITAT Jaipur11 Sept 2020AY 2006-07
For Appellant: Shri Binod Kr. Gupta &For Respondent: Smt. Runi Paul (Addl.CIT)
Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1294, 1295 & 1296/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2006-07, 2007-08 & 2008-09 Tejpal Singh Nunia, cuke D.C.I.T., Vs. Through Legal Heir Smt. Indra Devi., Central Circle-2, 1G 13, NITS Computer Education Jaipur. Housing Board, Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABVPN 9766 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vks…

Shri Suraj, Kanpur vs. Deputy Commissioner of Income Tax, CC-I, Kanpur

In the result, appeal of the assessee is allowed

ITA 331/LKW/2019[2013-14]Status: DisposedITAT Lucknow26 Jun 2020AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 271(1)(c)Section 274

…s of such notice is bad in law and liable to be deleted. 4. The ld. D.R., on the other hand, relied on the orders of the authorities below. Learned D. R. also relied on the judgment of Hon'ble Supreme Court in the case of Sundram Finance Ltd. vs. DCIT [2018] 99 Taxmann.com 152 (SC). 5. We have perused the case records and heard the rival contentions and as apparent from notice under section 274 read with 271(1)(c) of the Act, we find that the charge on which penalty is levied is not specific. The copy of show cause notice has been made part of this order, which is as under: I.T.A. No.331/Lkw/2019 Assessment Ye…

M/S Hindon Forge (P) Ltd., Meerut vs. DCIT, Ghaziabad

In the result, the appeal filed by the Assessee stands allowed

ITA 4738/DEL/2016[2003-04]Status: DisposedITAT Delhi05 May 2020AY 2003-04

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjay Malik, AdvocateFor Respondent: Sh. C.P. Singh, Sr. DR
Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 4738/DEL/2016 A.Y. : 2003-04 HINDON FORGE (P) LTD., DCIT,CIRCLE-1, GHAZIABAD C/O MALIK & CO., VS. HAPUR CHUNGI, CGO 1ST 305/7, THAPAR NAGAR, COMPLEX, FLOOR, MEERUT-250001 CENTRAL REVENUE (PAN: AAACH4606E) BUILDING, GHAZIABAD, UP (APPELLANT) (RESPONDENT) Assessee by : Sh. Sanjay Malik, Advocate Department by : Sh. C.P. Singh, Sr. DR. ORDER Assessee has filed the present appeal against the Order dated 06.6.2016 passed by the Ld. Commissioner of Income Tax (Appeals), Ghaziabad pertaining t…

Oriental Structural Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3116/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Feb 2020AY 2008-09

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

Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3116/Del./2017 Assessment Year: 2008-09 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE Commercial Block, New Delhi Hotel Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAAC0054F (Appellant) (Respondent) Appellant by Shri K.V.S.R. Krishna, CA Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 22.01.2020 Date of pronouncement 26.02.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is…