Suresh Kumar v. ACIT

154 Taxmann.com 433High Court2023#14971 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 132Section 271AABSection 139(1)Section 143(3)Section 153ASection 271(1)(c)Section 274Section 80IA(4)
Read the full judgment

Issues it is cited on

section 271aab(1)section 271aabsection 271aasection 271asection 274levy of penaltysection 271(1)section 271section 271(1)(c)undisclosed incomesection 27section 153a

Judgments citing Suresh Kumar v. ACIT

Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore vs. Sri Maheswary Granites (P) Ltd, Coimbatore

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

ITA 3054/CHNY/2025[2015]Status: DisposedITAT Chennai20 Feb 2026

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3054/Chny/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner Of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore Pan: Aafcs 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. V. Aswathy, Jcit ""यथ" क" ओर से/Respondent By : Shri K.M.C.R. Mohan, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.02.2026

For Appellant: Ms. V. Aswathy, JCITFor Respondent: Shri K.M.C.R. Mohan, Advocate
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3054/CHNY/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore PAN: AAFCS 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. V. Aswathy, JCIT ""यथ" क" ओ…

Asst. Commissioner of Income Tax, Central Circle-1(1), Pune vs. Giriraj Enterprises, Pune

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 553/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 M/s. Giriraj Enterprises DCIT, Central Circle 1 Modi Baug, Building A, 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessment year : 2021-22 ACIT, Central Circle M/s. Giriraj Enterprises 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-…

M/S Giriraj Enterprises, Pune vs. DCIT, CC.1(1), Pune

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 427/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 M/s. Giriraj Enterprises DCIT, Central Circle 1 Modi Baug, Building A, 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessment year : 2021-22 ACIT, Central Circle M/s. Giriraj Enterprises 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-…

Principal Commissioner of Income Tax-5, Kolkata vs. Virendra Kumar Surana, HUF

ITAT/144/2024HC Calcutta06 Nov 2024

Bench: :

Section 260ASection 271(1)(c)Section 274

…1 OD27 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/144/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS VIRENDRA KUMAR SURANA , HUF BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : November 06, 2024. Appearance : Mr. Prithu Dudhoria, Adv. …for appellant Mr. Rajarshi Chatterjee, Adv. Mrs. Suman Sahani, Adv. …for respondent. The Court :- This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 is direc…

Simplex Tmc Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R
Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

…ITA No.736/Bang/2023 Simplex TMC Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Simplex TMC Pvt. Ltd. No.116-C/1 KHB Colony 5th Block, Koramangala DCIT Vs. Bangalore 560 034 Circle-1(1) Bangalore PAN NO : AADCS5669M APPELLANT RESPONDENT Appellant by : Shri Rakesh Joshi, A.R. Respondent by : Shri Subramanian S., D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed…

Commissioner of Income Tax (It & Tp) vs. M/S. Dongfang Electric Corporation

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…d Meadows (2016) 73 Taxmann.com 248 dismissed the SLP in limine. The next judgment relied by learned counsel for the respondent assessee is the judgment of this Court in Principal Commissioner of Income Tax-2 v. Industrial Safety Products (P) Ltd. (2023) 154 Taxmann.com 433 (Cal.) which relates to penalty proceedings under Section 271AAB and on facts this Court found that no substantial question of law was involved. The next relied upon judgment is of this Court in ITAT 8 of 2019 decided on 26.02.2019 by which the appeal was dismissed on the ground that unless the charge against the assessee was specif…

Suresh Kumar v. ACIT (154 Taxmann.com 433) — Cited in 6 Judgments | BharatTax