Cit vs suresh chandra mittal
WebIn CIT v. Suresh Chandra Mittal [2001] 251 ITR 963 (SC) the assessee filed revised returns showing higher income after search and notice for reopening of assessment, to purchase peace and avoid litigation and Department simply rested its conclusion on the act of voluntary surrender done by the 8 I.T.A. No. 327/Del/2014 Assessment year 2008-09 ... Webproceedings are not conclusive. The decision in CIT vs. Suresh Chand Mittal(251 ITR 9) (SC) further fortifies the case of the assessee. In the present appeal, when the wrong claim/mistake was brought to the notice of the assessee, that too, during assessment proceedings itself (before passing the assessment order), the assessee paid the due taxes,
Cit vs suresh chandra mittal
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Webcit vs suresh chandra mittal 251 itr 9 income tax income tax F: Deleration in Annexure v F: Applicability of GST F: Switching Over From Regular to Composition Scheme F: Input tax credit F: Transporter issuing builty required to take gst registration? F: Non Genration of E-way Bill or genration of Incorrect E-Way bill , Imp... WebSuresh Chandra Mittal (2001) 251 ITR 9 (SC) He also relied upon the decision of ITAT, Bangalore in the following cases: IT Appeal No. 3480 (Bang.) of 2004 in the case of V. Krishnamurty v. Income Tax Officer dated 31-3-2005, IT Appeal No. 178 (Panaji) of 2002 in the case of Asstt. CIT v. G.L. Acharya dated 1-4-2005.
WebJul 6, 2016 · The Hon'ble Supreme Court has in fact confirmed the order of Madhya Pradesh High Court in CIT v. Suresh Chandra Mittal in which Hon'ble High Court had held that in this case the surrender was made after persistent queries made by the AO. Still, it was held by the Court that no penalty should be leived. Webvi. CIT vs Suresh Chandra Mittal(2000) 241 ITR 124 (MP) 2.2. We have considered the rival submissions and perused the material available on record. The facts, in brief, are that a search and seizure operation u/s 132 of the Act was carried out at the business premises of M/s Etco Group as well as at the
WebMay 2, 2015 · In case of CIT vs. Suresh Chandra Mittal 251 ITR 9 (SC), Hon’ble Supreme Court observed that if the assessee has offered the additional income to buy peace of … WebApr 15, 2012 · Contrast with Suresh Chandra Mittal 241 ITR 124 (MP) affirmed in 251 ITR 9 (SC) & CIT vs. Rajiv Garg 313 ITR 256 (P&H) & SAS Pharmaceuticals 335 ITR 176 …
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Webcourt in the case of CIT vs. Suresh Chandra Mittal(2001) 251 ITR 9 (SC), affirming the decision by the Madhya Pradesh High Court ( reported at 241 ITR 124 (MP)) wherein the returns admitting additional income filed beyond the time limit available for furnishing revised returns were not considered invalid on that score. Further, a similar issue, had hairdressers goonellabah nswWebIn this connection, in the case of Suresh Chandra Mittal, the Hon'ble Supreme Court affirmed the decision of the Hon'ble M.P. High Court in CIT v. Suresh Chandra Mittal [2000] 241 ITR 124, wherein it was held that " The Revenue did not at all discharge the burden to prove that there was concealment of income by the assessee. hairdressers frankston areaWebAug 12, 2024 · The assessee has relied on the following judgment. “Sale consideration offered for tax on receipt of notice u/s. 148 to buy peace of mind. Not proved by department that explanation of assessee was not bona fide Suresh Chandra Mittal relied SLP of dept dismissed In the case of CIT V/s. 1. Rajiv Garg 2. Siya Ram Garg 3. Sanjay Garg 4. hairdressers gainsborough lincolnshireWebJan 30, 2024 · CIT vs Suresh Chandra Mittal (2001) 251 ITR 9 (SC) CIT vs. SAS pharmaceuticals (2011) 335 ITR 0259 (Del) CIT vs. Pushpendra Surana (2013) 96 DTR 0231 (Raj) In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the concealment penalty u/s 271(1)(c) of the Income Tax Act, 1961 (the Act). hairdressers glenrothes kingdom centreWebThe assessee has filed this appeal for assessment year 2002-03 against the order of learned CIT(Appeals) dated 17th January, 2011 disputing the confirmation of penalty of Rs.2,91,552/- levied u/s 271(1)(c). ... The Tribunal after considering the decision of Hon'ble Apex Court in the case of CIT vs. Suresh Chandra Mittal 251 ITR 9 deleted the ... hairdressers games for freeWebMar 18, 2024 · In Suresh Chandra Mittal's case (supra) the Court came out with an epoch-making ruling, viz., if an assessee files a revised … hairdressers fulton mdWebJul 20, 1999 · vs Suresh Chandra Mittal on 20 July, 1999 Equivalent citations: 2000 241 ITR 124 MP Author: B Khan-Bench: B Khan, S Singh JUDGMENT B.A. Khan, J. 1. The Income-tax Appellate Tribunal has made this reference and has filed statement of the case, for opinion of this court on the following question : hairdressers formby