UOI v. Dharmendra Textiles

293 ITR 581Supreme Court of India#16392 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2020.

Judgments citing UOI v. Dharmendra Textiles

BALAJI TELEFILMS LTD,MUMBAI vs. DCIT 4(3)(CR)4, MUMBAI

The appeal stands allowed in terms of our above order

ITA 7650/MUM/2016[2014-15]Status: DisposedITAT Mumbai18 Sept 2020AY 2014-15

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

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

BALAJI TELEFILMS LTD,MUMBAI vs. DCIT 4(3) CEN RG 4, MUMBAI

The appeal stands allowed in terms of our above order

ITA 5580/MUM/2016[2007-08]Status: DisposedITAT Mumbai18 Sept 2020AY 2007-08

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

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

BALAJI TELEFILMS LTD,MUMBAI vs. DCIT 4(3)(CR)4, MUMBAI

The appeal stands allowed in terms of our above order

ITA 7645/MUM/2016[2008-09]Status: DisposedITAT Mumbai18 Sept 2020AY 2008-09

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

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…1 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ I.T.A. No.5580/Mum/2016 (िनधा"रण वष" / Assessment Year:2007-08) & 2.आयकरअपील सं./ I.T.A. No.7645/Mum/2016 (िनधा"रण वष" / Assessment Year:2008-09) & 3.आयकरअपील सं./ I.T.A. No.7646/Mum/2016 (िनधा"रण वष" / Assessment Year:2009-10) & 4.आयकर…

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

…tion of penalty proceedings has been done without application of mind. " 9. We also observe that during the course of penalty proceedings, the strong reliance has been put by the AO on the decision of Hon'ble Apex Court the case of UOI Vs Dharmendra Textiles 293 ITR 581 (SC). In this regard we observe that the issue has been dealt by Hon'ble Bench at length in the case of Shri Rajendra Kumar Khandelwal Vs DCIT in ITA No. 1094/JP/2019 vide order dated 03.01.2020 (DPB 922) by holding as under: "19. The Hon’ble Supreme Court in Dilip N. Shroff s JCI'I', [20071291 ITR 519 (SC), has observed that while issuing the n…

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

…tion of penalty proceedings has been done without application of mind. " 9. We also observe that during the course of penalty proceedings, the strong reliance has been put by the AO on the decision of Hon'ble Apex Court the case of UOI Vs Dharmendra Textiles 293 ITR 581 (SC). In this regard we observe that the issue has been dealt by Hon'ble Bench at length in the case of Shri Rajendra Kumar Khandelwal Vs DCIT in ITA No. 1094/JP/2019 vide order dated 03.01.2020 (DPB 922) by holding as under: "19. The Hon’ble Supreme Court in Dilip N. Shroff s JCI'I', [20071291 ITR 519 (SC), has observed that while issuing the n…

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

…tion of penalty proceedings has been done without application of mind. " 9. We also observe that during the course of penalty proceedings, the strong reliance has been put by the AO on the decision of Hon'ble Apex Court the case of UOI Vs Dharmendra Textiles 293 ITR 581 (SC). In this regard we observe that the issue has been dealt by Hon'ble Bench at length in the case of Shri Rajendra Kumar Khandelwal Vs DCIT in ITA No. 1094/JP/2019 vide order dated 03.01.2020 (DPB 922) by holding as under: "19. The Hon’ble Supreme Court in Dilip N. Shroff s JCI'I', [20071291 ITR 519 (SC), has observed that while issuing the n…

UOI v. Dharmendra Textiles (293 ITR 581) — Cited in 6 Judgments | BharatTax