(TM) 12. Surjeet Singh Mahan Singh v. WTO

59 TTJ 504Income Tax Appellate Tribunal1997#18095 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2018.

Judgments citing (TM) 12. Surjeet Singh Mahan Singh v. WTO

DCIT, New Delhi vs. M/S Nirala Housing Pvt. Ltd., New Delhi

In the result, all the five appeals are dismissed

ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…arat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Group U/s 132(4) of I.T. Act was not borne out from record. He pointed out that the disclosure wa…

Nirala Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3155/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…arat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Group U/s 132(4) of I.T. Act was not borne out from record. He pointed out that the disclosure wa…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3137/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…arat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Group U/s 132(4) of I.T. Act was not borne out from record. He pointed out that the disclosure wa…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3136/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…arat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Group U/s 132(4) of I.T. Act was not borne out from record. He pointed out that the disclosure wa…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3135/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…arat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Group U/s 132(4) of I.T. Act was not borne out from record. He pointed out that the disclosure wa…

(TM) 12. Surjeet Singh Mahan Singh v. WTO (59 TTJ 504) — Cited in 5 Judgments | BharatTax