How many judgments cite Veena Estate (P) Ltd. v. CIT?

47 judgments on BharatTax cite Veena Estate (P) Ltd. v. CIT (461 ITR 483), spanning 2024 to 2026.

Which sections of the Income Tax Act does Veena Estate (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 274, Section 271(1)(c), Section 143(3), Section 142(1), Section 147, Section 143(2).

Veena Estate (P) Ltd. v. CIT

461 ITR 483High Court2024#2488 most cited

What is Veena Estate (P) Ltd. v. CIT authority for?

An assessee cannot challenge a defect or the validity of a penalty notice issued under Section 271(1)(c) read with Section 274 at a later appellate stage if no objection was raised from the inception of the proceedings and the assessee participated substantively without demonstrating prejudice.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Veena Estate (P) Ltd. v. CIT · Section 271(1)(c) · Section 274 notice · defect in penalty notice · validity of penalty notice · objection to notice · waiver of objection · prejudice · furnishing inaccurate particulars of income · concealment of income · appellate stage objection

Also reported as

158 Taxmann.com 341

Sections most often in play

Section 274 Section 271(1)(c)Section 143(3)Section 142(1)Section 147 Section 143(2)Section 133A Section 148

Issues it is cited on

section 270a(8)satisfaction for initiation of penalty section 65a section 2(12a)section 153(c)(1)section 115jc section 163 section 66 section 80ib(10)furnishing inaccurate particulars of income penalty under section 271b section 274

Judgments citing Veena Estate (P) Ltd. v. CIT

Lyka Labs Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(2)(1), Mumbai

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1415/MUM/2024[2010-11]Status: DisposedITAT Mumbai06 Jun 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1415/Mum./2024 (Assessment Year : 2010-11) ITA no.1416/Mum./2024 ITA no.1417/Mum./2024 (Assessment Year : 2011-12) (Assessment Year : 2014-15) Lyka Labs Limited Ground Floor- Spencer Bldg, Forjett Street, ……………. Appellant AK Marg, Mumbai-400036 PAN – AAACL0820G v/s DCIT-2(2)(1) Aaykar Bhavan, Maharshi Karve ……………. Respondent Marg, Marine Line Mumbai-400020 Assessee by :Shri Jayesh Dadia Revenue by :Shri Mirza Azhar Beig Date of Hearing – 22/05/202…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR

Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM ITA No. 3556/Mum/2023 (Assessment Year: 2009-10) Dinesh Somatmal Dhokar, Bldg No.1, Room No.6, Income Tax Officer 1st Floor, Vaibhav C Wing, Ward 19(1)(1) Vs. Dedarkar Compound, Mumbai-400 Tardeo Road, Mumbai-400 034 (Appellant) (Respondent) PAN No. AAAPD8605N Assessee by : Ms. Ridhisha Jain, AR : Smt. Mahita Nair, DR Revenue by Date of hearing: 14.05.2024 Date of pronouncement : 21.05.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 3556/Mum/2023 is filed by the assessee for A.Y. 2009-…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR

Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

DCIT-14(1)(1), Mumbai vs. Michael Page International Recruitment P Ltd, Mumbai

In the result, Appeal and CO filed by the Revenue and Assessee respectively, stands dismissed

ITA 2661/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy Sassessment Year: 2012-13 The Deputy Commissioner Of M/S. Michael Page Income Tax -14(1)(1), International Room No.432, 4Th Floor, Recruitment Pvt. Ltd., 5Th Floor, Aayakar Bhavan, Vs. M.K. Road, 2 North Avenue Maker Mumbai - 400020 Maxity, Bandra (East) Mumbai – 400 051 Pan: Aagcm8425N (Appellant) (Respondent)

For Appellant: Shri Hirali Desai, C.A. &For Respondent: Smt. Mahita Nair, Sr. D.R

Section 250Section 32Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Michael Page Income Tax -14(1)(1), International Room No.432, 4th Floor, Recruitment Pvt. Ltd., 5th Floor, Aayakar Bhavan, Vs. M.K. Road, 2 North Avenue Maker Mumbai - 400020 Maxity, Bandra (East) Mumbai – 400 051 PAN: AAGCM8425N (Appellant) (Respondent) CO No.04/M/2024 (Arising out of ITA No.2661/M/2023) Assessment Year: 2012-13 M/s. Michael Page The Deputy International Recruitment Pvt. Commissione…

Shri. Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, appeals filed by the assessee are dismissed

ITA 119/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 Mar 2024AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. C. Ramesh, CAFor Respondent: Mrs. Akta Jain, Addl. CIT (DR)(ITAT), Bengaluru

Section 133ASection 139(4)Section 142(1)Section 153ASection 250Section 271BSection 274Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.117 to 119/Bang/2024 Assessment Years : 2016-17 to 2018-19 Shri. Dommallur Shivanna Nandish, Vs. DCIT, C-12 No. 156 Epsilon Ventures Villa Layout, Central Circle – 1(2), Ammani Belandur Marathalli, Bengaluru. Bengaluru – 560 037. PAN : AAZPN 5719 J APPELLANT RESPONDENT Assessee by : Shri. C. Ramesh, CA Revenue by : Mrs. Akta Jain, Addl. CIT (DR)(ITAT), Bengaluru. Date of hearing : 19.03.2024 Date of Pronouncement : 20.03.2024 O R D E R Per George George K,…

Shri. Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, appeals filed by the assessee are dismissed

ITA 118/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 Mar 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. C. Ramesh, CAFor Respondent: Mrs. Akta Jain, Addl. CIT (DR)(ITAT), Bengaluru

Section 133ASection 139(4)Section 142(1)Section 153ASection 250Section 271BSection 274Section 44A

Shri. Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, appeals filed by the assessee are dismissed

ITA 117/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 Mar 2024AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. C. Ramesh, CAFor Respondent: Mrs. Akta Jain, Addl. CIT (DR)(ITAT), Bengaluru

Section 133ASection 139(4)Section 142(1)Section 153ASection 250Section 271BSection 274Section 44A