Vasan Healthcare (P) Ltd. v. ACIT

103 Taxmann.com 26High Court2019#11890 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2024.

Also reported as

411 ITR 499

Issues it is cited on

penalty under section 271dsection 269ssection 273section 269sssection 271dsection 269section 273bagricultural incomelevy of penaltysection 26reasonable causegenuineness of the transaction

Judgments citing Vasan Healthcare (P) Ltd. v. ACIT

Amit Kapoor, Chennai vs. CIT, Exemptions, Chennai

ITA 1445/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 v. Shri Samiappagounder Dharmaraj, The Addl.CIT, 56/88, Rayapuram Extension, Range-1, 1st Street, Tirupur. Tirupur-641 601. [PAN: ADYPD 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respondent by : Shr…

Samiappagounder Dharmaraj, Tirupur vs. Addl. CIT, Range-1, Tirupur

ITA 1415/CHNY/2023[2017-18]Status: DisposedITAT Chennai29 May 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 V. Shri Samiappagounder Dharmaraj, The Addl.Cit, 56/88, Rayapuram Extension, Range-1, 1St Street, Tirupur. Tirupur-641 601. [Pan: Adypd 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. SridharFor Respondent: Shri D. Hema Bhupal, JCIT
Section 142(1)Section 144Section 270ASection 271D

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1415/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 v. Shri Samiappagounder Dharmaraj, The Addl.CIT, 56/88, Rayapuram Extension, Range-1, 1st Street, Tirupur. Tirupur-641 601. [PAN: ADYPD 3863 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate (Erode) ""यथ" क" ओर से /Respondent by : Shr…

ITO, Ward-2, Kancheepuram vs. Shri R. Dhinagharan (HUF), Kancheepuram

ITA 3329/CHNY/2019[2016-17]Status: DisposedITAT Chennai29 Dec 2023AY 2016-17

Bench: Shri Mahavir Singhand Shri Manjunatha. Gआयकर अपील सं./Ita No.3329/Chny/2019 िनधा"रण वष" /Assessment Year: 2016-17 The Income Tax Officer, Shri R. Dhinagharan (Huf), Ward-2, Kanchipuram. Vs. 18, Gem Nagar, Sevilimedu, Kanchipuram – 631 502. [Pan: Aanhr-6593-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar, Advocate ""थ" की ओर से /Revenue By : Shri Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 19.12.2023 घोषणा क" तारीख /Date Of Pronouncement : 29.12.2023 आदेश / O R D E R

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 143(3)Section 269SSection 271Section 271D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA. G, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3329/Chny/2019 िनधा"रण वष" /Assessment Year: 2016-17 The Income Tax Officer, Shri R. Dhinagharan (HUF), Ward-2, Kanchipuram. Vs. 18, Gem Nagar, Sevilimedu, Kanchipuram – 631 502. [PAN: AANHR-6593-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee by : Shri S. Sridhar, Advocate ""थ" की ओर से /Revenue by : Shri Nilay Baran Som, CIT सुनवाई क" त…

Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Bhrathi Consumer Care Products Pvt Ltd, Guntur

In the result, appeal of the Revenue is dismissed and the

ITA 249/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Dcit, Vs. M/S. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3Rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 17/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) M/S. Bharathi Consumer Care Vs. Dcit, Products Private Limited, Central Circle-1, Sy. No. 280, 281, Peddaparimi 3Rd Floor, Rajkamal Complex, Village, Nidumukkala Post, Lakshmipuram Main Road, Guntur – 522016, Guntur-522007, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (Cross Objector) (Appellant In Appeal) अपीलाथ" क" ओर से/ Assessee By : Sri M.V. Prasad, Ar ""याथ" क" ओर से / Revenue By : Dr. Satya Sai Rath, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 115BSection 132Section 269SSection 271DSection 68

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) DCIT, Vs. M/s. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. An…

Thamira Green Farms P. Ltd., Chennai vs. Addl.CIT Corporate Range 3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1845/CHNY/2018[2008-09]Status: DisposedITAT Chennai22 Sept 2023AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1845/Chny/2018 िनधा"रण वष" / Assessment Year: 2008-09 M/S. Thamira Green Farm P The Additional Commissioner Of Ltd., V. Income Tax, No. 1824/4, Gautham Corporate Range -3, Apartments, 1St Floor, Chennai. 18Th Main Road, Anna Nagar West, Chennai – 600 040. [Pan: Aacct-7926-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 12.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 22.09.2023 आदेश /O R D E R

For Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 269SSection 271Section 271DSection 273B

…any. Therefore, the ld. Assessing Officer has rightly levied penalty u/s. 271D of the Act and their order should be upheld. In this regard, he relied upon the decision of Jurisdictional High Court of Madras in the case of Vasan Healthcare P Ltd vs ACIT [2019] 411 ITR 499 (mad). He, had also relied upon the decision of Hon’ble High Court of Madras in the case of P. Baskar vs CIT [2012] 340 ITR 560 and Kasi Consultant Corporation vs DCIT [2009] 311 ITR 419. :-10-: ITA. No: 1845/Chny/2018 9. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. We ha…

Shri Sai Balaji Gas Cylinders P. Ltd., Chennai vs. ACIT(OSD), Corporate Cirlce-6, Chennai

In the result, appeals filed by the assessee are dismissed

ITA 3223/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2023AY 2012-13

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Respondent: Mr. AR.V.Sreenivasan
Section 143(3)Section 2Section 269SSection 269TSection 271Section 271D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मंजूनाथा .जी, लेखा सद" एवं "ी मनोमोहन दास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.3222 & 3223/Chny/2019 िनधा"रण वष" /Assessment Year: 2012-13 M/s.Sri Sai Balaji Gas – v. The Asst. Commissioner- Cylinder Pvt. Ltd., of Income Tax (OSD), No.30/21, Dev Apartment, Corporate Circle-6, First Main Road, Chennai. Gandhi Nagar, Adyar, Chennai-600 020. [PAN: AANCS 7534 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant…

Shri Sai Balaji Gas Cylinders P. Ltd., Chennai vs. ACIT(OSD), Corporate Cirlce-6, Chennai

In the result, appeals filed by the assessee are dismissed

ITA 3222/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2023AY 2012-13

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Respondent: Mr. AR.V.Sreenivasan
Section 143(3)Section 2Section 269SSection 269TSection 271Section 271D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मंजूनाथा .जी, लेखा सद" एवं "ी मनोमोहन दास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.3222 & 3223/Chny/2019 िनधा"रण वष" /Assessment Year: 2012-13 M/s.Sri Sai Balaji Gas – v. The Asst. Commissioner- Cylinder Pvt. Ltd., of Income Tax (OSD), No.30/21, Dev Apartment, Corporate Circle-6, First Main Road, Chennai. Gandhi Nagar, Adyar, Chennai-600 020. [PAN: AANCS 7534 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant…

Anuradha Chivukula Challa, Bangalore vs. Additional Commissioner of Income Tax, International Taxation, Range-1, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 585/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Sept 2022AY 2017-18

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(It)A No.585/Bang/2022 : Asst.Year 2017-2018 Smt.Anuradha Chivukula Challa The Additional Commissioner No.12, Seshu, 12Th Cross Of Income-Tax, International V. Indiranagar 1St Stage Taxation, Range – 1 Bangalore – 560 038. Bangalore. Pan : Bgapc8765M. (Appellant) (Respondent) Appellant By : Sri.Siddesh Nagaraj Gaddi, Ca Respondent By : Sri.K.Sankar Ganesh, Jcit-Dr Date Of Pronouncement : 14.09.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Cit(A)’S Order Dated 08.06.2022. The Order Of The Cit(A) Arises Out Of The Order Of A.O. Imposing Penalty U/S 271D Of The I.T.Act. The Relevant Assessment Year Is 2017- 2018. 2. The Solitary Issue Raised Is Whether The Cit(A) Is Justified In Confirming The Penalty Imposed U/S 271D Of The I.T.Act.

For Appellant: Sri.Siddesh Nagaraj Gaddi, CAFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 269SSection 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(IT)A No.585/Bang/2022 : Asst.Year 2017-2018 Smt.Anuradha Chivukula Challa The Additional Commissioner No.12, Seshu, 12th Cross of Income-tax, International v. Indiranagar 1st Stage Taxation, Range – 1 Bangalore – 560 038. Bangalore. PAN : BGAPC8765M. (Appellant) (Respondent) Appellant by : Sri.Siddesh Nagaraj Gaddi, CA Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 14.09.2022 Date of Hearing : 13.09.2022 O R D E R Per George George K, JM : This appeal at the…

Akash Education & Development Trust, Bengaluru vs. Additional Commissioner of Income Tax, Central Range-2, Bangalore

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 269SSection 271DSection 271D(2)Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2016-17 Akash Education & Development Trust, Vs. The Addl. Commissioner No.22nd Ward, Prashanth Nagar, of Income Tax, Devanahalli, Central Range-2, Bengaluru – 562 110. Bangalore. PAN: AACTA 7888E APPELLANT RESPONDENT Appellant by : Shri Rajeev Nulvi, AR Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.02.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Vasan Healthcare (P) Ltd. v. ACIT (103 Taxmann.com 26) — Cited in 9 Judgments | BharatTax