Surender Paul v. CIT

287 ITR 223Reported decision2006#24235 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2019 to 2019.

Judgments citing Surender Paul v. CIT

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 756/CHNY/2015[2007-2008]Status: DisposedITAT Chennai20 Aug 2019AY 2007-2008

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…erefore, it can be said that assessee had failed to fulfill the requirement of the explanation (5) to Section 271 (1)(c) of the Act and levy of penalty is valid as held by Hon’ble Punjab and Haryana High Court in the cases of Surender Paul vs. CIT, (2006) 287 ITR 223 and Ashok Kumar Gupta vs. CIT, 287 ITR 376. In the result, the appeal of the assessee in ITA No.754/CHNY/2015, for assessment year 2000-2001 is dismissed. ITA No.755/Chny/2015, for Assessment Year 2001-2012 8. Since, the facts in the present appeal is identical to the facts in ITA No.754/Chny/2015, for assessment year 2000-2001 for the reaso…

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 755/CHNY/2015[2001-2002]Status: DisposedITAT Chennai20 Aug 2019AY 2001-2002

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…erefore, it can be said that assessee had failed to fulfill the requirement of the explanation (5) to Section 271 (1)(c) of the Act and levy of penalty is valid as held by Hon’ble Punjab and Haryana High Court in the cases of Surender Paul vs. CIT, (2006) 287 ITR 223 and Ashok Kumar Gupta vs. CIT, 287 ITR 376. In the result, the appeal of the assessee in ITA No.754/CHNY/2015, for assessment year 2000-2001 is dismissed. ITA No.755/Chny/2015, for Assessment Year 2001-2012 8. Since, the facts in the present appeal is identical to the facts in ITA No.754/Chny/2015, for assessment year 2000-2001 for the reaso…

S.Sathyanarayanan, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 754/CHNY/2015[2000-2001]Status: DisposedITAT Chennai20 Aug 2019AY 2000-2001

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao]

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 153CSection 271

…erefore, it can be said that assessee had failed to fulfill the requirement of the explanation (5) to Section 271 (1)(c) of the Act and levy of penalty is valid as held by Hon’ble Punjab and Haryana High Court in the cases of Surender Paul vs. CIT, (2006) 287 ITR 223 and Ashok Kumar Gupta vs. CIT, 287 ITR 376. In the result, the appeal of the assessee in ITA No.754/CHNY/2015, for assessment year 2000-2001 is dismissed. ITA No.755/Chny/2015, for Assessment Year 2001-2012 8. Since, the facts in the present appeal is identical to the facts in ITA No.754/Chny/2015, for assessment year 2000-2001 for the reaso…

Surender Paul v. CIT (287 ITR 223) — Cited in 3 Judgments | BharatTax