SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

section 271(1)(c) at 100% of tax sought to be evaded on ought to be evaded on ₹88,36,915/- -, amounting to ₹30,03,667/-. The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: (i) , the assessee failed to file any evidence or details

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

section 271(1)(c) at 100% of tax sought to be evaded on ought to be evaded on ₹88,36,915/- -, amounting to ₹30,03,667/-. The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: (i) , the assessee failed to file any evidence or details

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

section 271(1)(c) at 100% of tax sought to be evaded on ought to be evaded on ₹88,36,915/- -, amounting to ₹30,03,667/-. The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: (i) , the assessee failed to file any evidence or details

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

section 271(1)(c) at 100% of tax sought to be evaded on ought to be evaded on ₹88,36,915/- -, amounting to ₹30,03,667/-. The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: . The CIT(A) confirmed the levy, holding that: (i) , the assessee failed to file any evidence or details

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

section 271(1)(c) at\n100% of tax sought to be evaded on ₹88,36,915/-, amounting to\n₹30,03,667/-. The CIT(A) confirmed the levy, holding that:\n(i), the assessee failed to file any evidence or details justifying the\nexpenses and relied merely on judicial precedents asserting that no\npenalty can be levied on estimated disallowances

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

section 271(1)(c) at\n100% of tax sought to be evaded on ₹88,36,915/-, amounting to\n₹30,03,667/-. The CIT(A) confirmed the levy, holding that:\n(i), the assessee failed to file any evidence or details justifying the\nexpenses and relied merely on judicial precedents asserting that no\npenalty can be levied on estimated disallowances

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

section 271(1)(c) of the Act we will consider the appeal filed by the assessee for AY 2015-16 as a lead case. For the AY 2015-16 the assessee filed the return of income on 31.03.2017 declaring Nil income and claiming a refund of Rs. 1,30,15,030/- out of the TDS

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ACIT(IT)-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

section 271(1)(c) of the Act we will consider the appeal filed by the assessee for AY 2015-16 as a lead case. For the AY 2015-16 the assessee filed the return of income on 31.03.2017 declaring Nil income and claiming a refund of Rs. 1,30,15,030/- out of the TDS

CONNERSTONE ONDEMAND LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

section 271(1)(c) of the Act we will consider the appeal filed by the assessee for AY 2015-16 as a lead case. For the AY 2015-16 the assessee filed the return of income on 31.03.2017 declaring Nil income and claiming a refund of Rs. 1,30,15,030/- out of the TDS

VINEET THAKAR,NAVI MUMBAI vs. ITO(41)(4)(4), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Saktijit Dey & Shri Prabhash Shankar

TDS was already made P a g e | 6 A.Y. 2014-15 Vineet Thakar, Navi Mumbai and reflected in Form 26AS does not absolve him of the penal consequences. Explanation 3 to section 271(1)(c