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

A penalty notice issued under Section 274 read with Section 271(1)(c) is not invalid merely because it fails to strike off the irrelevant limb (concealment or inaccurate particulars) or specify the exact charge. Such a notice remains valid if the assessee understood the charge, was given adequate opportunity to respond, and failed to demonstrate any prejudice.

How many judgments cite Sundaram Finance Ltd. v. CIT?

247 judgments on BharatTax cite Sundaram Finance Ltd. v. CIT (93 Taxmann.com 250), spanning 2018 to 2026.

Which sections of the Income Tax Act does Sundaram Finance Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 274, Section 271(1)(c), Section 143(3), Section 132, Section 153A, Section 139(1).

Sundaram Finance Ltd. v. CIT (93 Taxmann.com 250)

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 233/CTK/2020[2008-09]Status: DisposedITAT Cuttack20 Oct 2022AY 2008-09

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 202/CTK/2020[2007-08]Status: DisposedITAT Cuttack20 Oct 2022AY 2007-08

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 201/CTK/2020[2006-07]Status: DisposedITAT Cuttack20 Oct 2022AY 2006-07

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S.M.Enterprisera, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 200/CTK/2020[2005-06]Status: DisposedITAT Cuttack20 Oct 2022AY 2005-06

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

S M Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, all appeals of the assessee are allowed

ITA 199/CTK/2020[2004-05]Status: DisposedITAT Cuttack20 Oct 2022AY 2004-05

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.199, 200, 201 & 202, 233 & 234/Ctk/2020 (ननधाारण वषा / Assessment Years :2004-2005 To 2009-2010) S.M.Enterprises, Vs Dcit, Circle-2(1), Bhubaneswar At : Balda, Po : Joda, Keonjhar-758034 Bhubaneswar-751013 Pan No. : Aatfs 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/10/2022 घोषणा की तारीख/Date Of Pronouncement : 20/10/2022 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld.Cit(A)-1, Bhubaneswar Passed In I.T.Appeal Nos.0105- 0108/15-16, Dated 01.09.2020 & In I.T.Appeal Nos.0109 & 0110/15-16, Dated 22.09.2020 For The Assessment Years 2004-2005 To 2009-2010. 2. It Was Submitted By The Ld. Ar That The Assessee Had Originally Filed Its Return Of Income Declaring Its Income From Extraction Of Iron Ore As A Contractor In The Mines Of Serajuddin & Co. There Was A Search In The Premises Of The Serajuddin & Co. On 28.05.2008. Consequent Survey Had Been Done On The Assessee On 09.07.2008. Admittedly, Books Of Account Of The Assessee Had Not Been Found. There Was A Search On The 2

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR

Section 271(1)(c)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.199, 200, 201 & 202, 233 & 234/CTK/2020 (ननधाारण वषा / Assessment Years :2004-2005 to 2009-2010) S.M.Enterprises, Vs DCIT, Circle-2(1), Bhubaneswar At : Balda, PO : Joda, Keonjhar-758034 Bhubaneswar-751013 PAN No. : AATFS 6804 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Sunil Mishra, Advocate राजस्व…

ACIT Central Circle 14, New Delhi vs. Bhudeva Estates Pvt. Ltd., New Delhi

ITA 1403/DEL/2020[2008-09]Status: DisposedITAT Delhi06 Sept 2022AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaita No.1403/Del/2020, A.Y. 2008-09 Acit, Vs. M/S. Bhudeva Estate Pvt. Ltd. Central Circle-14, Flat No. 4, R.R.Apartments, 3-4 New Delhi Mangla Puri, Mehrauli, New Delhi - 110030 (Appellant) (Respondent)

Section 144Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1403/Del/2020, A.Y. 2008-09 ACIT, Vs. M/s. Bhudeva Estate Pvt. Ltd. Central Circle-14, Flat No. 4, R.R.Apartments, 3-4 New Delhi Mangla Puri, Mehrauli, New Delhi - 110030 (APPELLANT) (RESPONDENT) Assessee by Sh. Lalit Mohan, CA Revenue by Shri R.K.Gupta, CIT DR Date of hearing: 01.09.2022 6th .09.2022 Date of Pronouncement: ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Revenue against order dated 30.01.2020 in appeal no. 10143/19…

DCIT, CC-3 (2), Chennai vs. Vicoans Infrstructure Environmental Engineering Pvt. Ltd., Chennai

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

ITA 3170/CHNY/2019[2009-10]Status: DisposedITAT Chennai24 Aug 2022AY 2009-10

Bench: Shri Mahavir Singh & Dr. Dipak P. Ripoteआयकरअपीलसं./Ita No.3170/Chny/2019 िनधा"रणवष"/Assessment Year: 2009-10 V. The Dy. Commissioner Of- M/S.Vicoans Infrastructure Income Tax, Environmental Engineering Corporate Circle-3(2), Pvt. Ltd., Chennai. No.39, 1St Cross Street, West Cit Nagar, Nandanam, Chennai-600 035. [Pan:Aaccv 4087 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT

Section 139Section 147Section 148Section 271Section 271(1)(c)Section 274

…concealment of particulars of income or for furnishing inaccurate particulars of such income. 3. The Id.CIT(A) has erred in deleting the penalty levied u/s.271(1)(c) by overlooking the jurisdictional Madras High Court in the case of Sundaram Finance Limited 403 ITR 407 wherein the Court had held that non-striking of relevant limb in the penalty notice cannot invalidate the penalty proceedings against the assessee. 4. The Id.CIT(A) ought to have upheld the levy of penalty as both the limbs of the penalty u/s.271(1)(c) i.e., concealment of particulars of income and furnishing inaccurate particulars are applicabl…

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…1 Chiranjeev Kumar Vinayak Vs. ITo IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6644/DEL/2019 [Assessment Year: 2014-15 Chiranjeev Kumar Vinayak, Vs Income-tax Officer, House no. 75, 2nd Floor, Vigyan Lok, Ward-47(5), New Delhi East Delhi-110092 PAN- AASPK2315C APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 17.08.2022 Date of pronouncement 24.08.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-16,…

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] George Kutty, vs DCIT, C/o-M/s. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. PAN-AAJPK4005H APPELLANT RESPONDENT Appellant by Shri Manish Malik, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 24.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

ACIT Central Circle 1(1), Chennai vs. Kewalchand Kothari, Chennai

In the result, the assessee’s petition as filed u/r 27 stand dismissed

ITA 2537/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR

Section 132Section 132(4)Section 144Section 14ASection 271A

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2537/Chny/2018 (िनधाCरण वषC / Assessment Year: 2013-14) ACIT Shri Kewalchand Kothari बनाम/ Central Circle-1(1), No.13/10, Sylvan Lodge Colony, 1st Cross Street, Kilpauk, Chennai. Vs. Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADPK-8674-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : Shr…

ACIT Central Circle 1(1), Chennai vs. Sardarmal Kothari, Chennai

In the result, the assessee’s petition as filed u/r 27 stand dismissed

ITA 2536/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR

Section 132Section 132(4)Section 144Section 14ASection 271A

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2536/Chny/2018 (िनधाCरण वषC / Assessment Year: 2013-14) ACIT Shri Sardarmal Kothari बनाम/ Central Circle-1(1), No.13/10, Sylvan Lodge Colony, 1st Cross Street, Kilpauk, Chennai. Vs. Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADPK-9902-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : Shri…

ACIT Centrla Circle 1(1), Chennai vs. Shantilal Kothari, Chennai

In the result, the assessee’s petition as filed u/r 27 stand dismissed

ITA 2535/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR

Section 132Section 132(4)Section 144Section 14ASection 271A

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2535/Chny/2018 (िनधाCरण वषC / Assessment Year: 2013-14) ACIT Shri Shantilal Kothari बनाम/ Central Circle-1(1), No.13/10, Sylvan Lodge Colony, 1st Cross Street, Kilpauk, Chennai. Vs. Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADPK-8673-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : Shri…

ACIT Central Circle 1(1), Chennai vs. Ghisulai Kothari, Chennai

Appeal stands partly allowed in terms of our above order

ITA 2534/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR

Section 132Section 139(9)Section 144Section 271A

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.2534/Chny/2018 (िनधाCरण वषC / Assessment Year: 2013-14) ACIT Shri Ghisulal Kothari बनाम/ Central Circle-1(1), No.13/10, Sylvan Lodge Colony, 1st Cross Street, Kilpauk, Chennai. Vs. Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADPK-8079-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : Shri…

Raj Kumari Maheshwari, Jaipur vs. Dy CIT, CC-II, Jaipur

In the result, this appeal of the assessee is allowed

ITA 125/JPR/2021[2010-11]Status: DisposedITAT Jaipur13 Jun 2022AY 2010-11

For Appellant: Shri R. K. Bhatra (C.A.)For Respondent: Ms Monisha Choudhary (JCIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 125/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Deputy cuke Smt. Raj Kumari Maheshwari Commissioner of 18, Gopal Li Ka Rasta, Vs. Income-Tax, Jaipur. Central Circle-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHXPM 3143 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. K. Bhatra (…

Pvp Ventures Limited, Chennai vs. DCIT Corporate Circle 5(2), Chennai

The appeal stands partly allowed in terms of our above order

ITA 778/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

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

For Appellant: Shri T. Banusekar (Advocate)-Ld. A.RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 139(2)Section 143(3)Section 22(1)Section 271(1)(c)Section 274Section 69A

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.778/Chny/2019 (िनधाBरणवषB / Assessment Year: 2008-09) M/s. PVP Ventures Ltd. DCIT बनाम/ 9th Floor, KRM Centre, Corporate Circle-5(2), Vs. Chetpet, Chennai – 600 031. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-3101-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)-Ld. A.R ""…

DCIT, Circle-1(1)(2), Surat vs. J K Paper Limited, Surat

In the result, this appeal of the Revenue is dismissed

ITA 181/SRT/2020[2012-13]Status: DisposedITAT Surat23 May 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

Section 115JSection 143(3)Section 145ASection 254(1)Section 271Section 271(1)(c)Section 274Section 292BSection 40aSection 80I

…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) D.C.I.T. M/s J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. PAN : AAACT 6305 N APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR Assessee by Shri Saurabh Soparkar, Senior Advocate with Ms. Urvashi Shodhan, Advocate Date of hearing 27/04/2022 Date of pronouncement 23/05/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. The appeal by the Revenue is directed aga…

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

The appeals stand allowed on similar lines

ITA 912/CHNY/2020[2005-06]Status: DisposedITAT Chennai13 May 2022AY 2005-06

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

…ch is reported at 130 Taxmann.com 379. 3.2 The Ld. Sr. DR, on the other hand, relied on the decision of the Hon’ble High Court 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…

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

The appeals stand allowed on similar lines

ITA 911/CHNY/2020[2004-05]Status: DisposedITAT Chennai13 May 2022AY 2004-05

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

…ch is reported at 130 Taxmann.com 379. 3.2 The Ld. Sr. DR, on the other hand, relied on the decision of the Hon’ble High Court 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…

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

The appeals stand allowed on similar lines

ITA 910/CHNY/2020[2003-04]Status: DisposedITAT Chennai13 May 2022AY 2003-04

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

…ch is reported at 130 Taxmann.com 379. 3.2 The Ld. Sr. DR, on the other hand, relied on the decision of the Hon’ble High Court 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…

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

The appeals stand allowed on similar lines

ITA 909/CHNY/2020[2002-03]Status: DisposedITAT Chennai13 May 2022AY 2002-03

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

…ch is reported at 130 Taxmann.com 379. 3.2 The Ld. Sr. DR, on the other hand, relied on the decision of the Hon’ble High Court 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…

Sundaram Finance Ltd. v. CIT

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Judgments citing Sundaram Finance Ltd. v. CIT

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

S.M.Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

S.M.Enterprisera, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

S M Enterprisers, Keonjhar vs. DCIT, Circle-2(1), Bhubaneswar

ACIT Central Circle 14, New Delhi vs. Bhudeva Estates Pvt. Ltd., New Delhi

DCIT, CC-3 (2), Chennai vs. Vicoans Infrstructure Environmental Engineering Pvt. Ltd., Chennai

Chiranjeev Kumar Vinayak, New Delhi vs. ITO, Ward-47(5), New Delhi

George Kutty, New Delhi vs. DCIT, Circle-13(1), New Delhi

ACIT Central Circle 1(1), Chennai vs. Kewalchand Kothari, Chennai

ACIT Central Circle 1(1), Chennai vs. Sardarmal Kothari, Chennai

ACIT Centrla Circle 1(1), Chennai vs. Shantilal Kothari, Chennai

ACIT Central Circle 1(1), Chennai vs. Ghisulai Kothari, Chennai

Raj Kumari Maheshwari, Jaipur vs. Dy CIT, CC-II, Jaipur

Pvp Ventures Limited, Chennai vs. DCIT Corporate Circle 5(2), Chennai

DCIT, Circle-1(1)(2), Surat vs. J K Paper Limited, Surat

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

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

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

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