Parthiv Dalal

SAT-appeal

• SAT matter SATV-00E96E892D8F4570C51632B5
  Appellants granted two weeks to file rejoinders · Matters listed for 11 January 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343 and 345 of 2020; adjourned for rejoinders and listed on 11 January 2021
• SAT matter SATV-0A554A286CF7825B61DF4E87
  Appellants granted two weeks to file rejoinder · Matters listed for 11 January 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343 and 345 of 2020 were pending; listed for 11 January 2021
• SAT matter SATV-1E9625CEFD14D13367B6C20C
  List the matters on 19 January 2021. · Parties may complete the pleadings in the meanwhile.
  Appeal: Appeal Nos. 308-313 and 341-344 of 2020, and Appeal No. 283 of 200; matters listed for 19 January 2021; no disposal on merits.
• SAT matter SATV-25EC9D15857C7C19C4EA6632
  List the matters on 19 January 2021 · Parties may complete pleadings in the interim
  Appeal: Misc. Applications Nos. 346-355 of 2020 (delay applications) and Appeals Nos. 308-313, 341-344 of 2020, plus Appeal No. 283 of 200, listed for 19 January 2021; no disposal on merits
• SAT matter SATV-2941FC8040FEBF6325C1D390
  List the matters on 19 January 2021 · Parties may complete pleadings in the meantime
  Appeal: Appeal Nos. 308, 309, 310, 311, 312, 313, 341, 342, 343, 344 of 2020 and Appeal No. 283 of 200 were listed for further hearing on 19 January 2021; no disposal on merits
• SAT matter SATV-26922D17F172773A2DA2EF41
  List the matters on 19 January 2021 · Parties may complete pleadings in the meanwhile
  Appeal: Miscellaneous Applications Nos. 346-355 of 2020 and Appeals Nos. 308-313, 341-344 of 2020 and Appeal No. 283 of 200 listed for further hearing on 19 January 2021; no disposal on merits
• SAT matter SATV-31DA0F30E2E1D2B8F5071118
  Two weeks granted to appellants to file rejoinder · List matters on January 11, 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343, 345 of 2020 with Misc. Applications 346-355 of 2020 heard 15.12.2020; not disposed, adjourned to 11.01.2021
• Circulation of 'forwarded as received' WhatsApp messages giving quarterly revenue/PBIT/PBT figures closely matching later published results before disclosure, alleged as UPSI communication under PIT Regulations.
  Delay condoned; Misc. Applications 346-355 of 2020 allowed vide order dated 22.03.2021
  Appeal: Appeal Nos. 308-313, 341-344 and 283 of 2020 with delay applications; delay condoned, decision dated 22.03.2021
• SAT matter SATV-45AEC48D5C68565B819E3D0B
  List matters on January 19, 2021; parties may complete pleadings in meanwhile · Parties to take instructions from Registrar 48 hrs before fixed date on video conference or physical hearing
  Appeal: Appeal Nos. 308-313, 341-344 and 283 of 2020 with Misc. Applications 346-355 of 2020 pending; adjourned to 19.01.2021, not disposed
• SAT matter SATV-3E25F16870B670382888A622
  Two weeks time granted to appellants to file rejoinder · List on January 11, 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343, 345 of 2020 with Misc. Applications 346-355 of 2020 pending; adjourned to 11.01.2021
• SAT matter SATV-47C52595D9007E60AC7035A3
  Two weeks granted to appellants to file rejoinder · List on January 11, 2021
  Appeal: Appeal Nos. 283, 308-313, 341-343, 345 of 2020 with Misc. Applications 346-355 of 2020 (Delay) pending; adjourned to 11.01.2021
• SAT matter SATV-589249DAC44F5EB2397A75D4
  List all connected matters on January 19, 2021 · Parties may complete pleadings in the meanwhile
  Appeal: Misc Applications 346-355 of 2020 (delay) with Appeal Nos 308-313, 341-344 of 2020 and 283 of 2020 pending; no disposal, adjourned to 19.01.2021
• Circulation of unpublished price sensitive information viz quarterly financial results of listed companies via WhatsApp messages closely matching published results before official disclosure.
  AO had imposed penalty of Rs 15,00,000 in each proceeding (under challenge in 11 appeals) · SAT condoned delay in filing appeals vide Misc. Applications 346-355 of 2020
• SAT matter SATV-7E949B86818236B751764774
  List matters on January 19, 2021 and complete pleadings in the meanwhile · Parties to take instructions from Registrar 48 hrs before date fixed on video vs physical hearing
  Appeal: Appeal Nos. 308, 309, 310, 311, 312, 313, 341, 342, 343, 344 of 2020 and Appeal No. 283 of 200 pending with Misc Applications 346-355 of 2020 for delay; adjourned to 19.01.2021
• Circulation of unpublished price sensitive information via forwarded WhatsApp messages on quarterly financial results closely matching published figures before official disclosure.
  Delay in filing appeals condoned, Misc. Applications Nos. 346-355 of 2020 allowed
  Appeal: Appeal Nos. 308-313, 341-344 and 283 of 2020 with Misc. Applications 346-355 of 2020; Order Reserved 25.1.2021, Date of Decision 22.3.2021; delay condoned
• SAT matter SATV-932A0F5FCA2F3EE839E8D1FC
  List matters on January 19, 2021 · Parties may complete pleadings in the meanwhile
  Appeal: Appeal Nos. 308-313, 341-344 of 2020 and Appeal No. 283 of 2020 with Misc. Applications 346-355 of 2020 pending; adjourned to 19.01.2021 for completion of pleadings
• SAT matter SATV-986476F08E56C8E2BEE0646B
  Two weeks granted to appellants to file rejoinder · List matters on January 11, 2021
  Appeal: Appeal Nos. 283, 308-313, 341-343, 345 of 2020 with Misc. Applications 346-355 of 2020 (delay) pending; rejoinder stage, listed for 11.01.2021 - no disposal yet
• SAT matter SATV-960E4FA529A78067D86665D6
  List these matters on January 19, 2021 and parties may complete pleadings in the meanwhile · Parties to take instructions from Registrar 48 hrs before date fixed on video conference or physical hearing
  Appeal: Appeal Nos. 308-313, 341-344 and 283 of 2020 with Misc. Applications 346-355 of 2020 pending; adjourned to January 19, 2021, not disposed
• Circulation/forwarding of WhatsApp messages containing quarterly financial-result figures shortly after internal finalisation but before official disclosure, alleged to constitute communication of unpublished price sensitive information.
  Delays in filing all appeals were condoned and the miscellaneous applications were allowed.
  Appeal: Appeal Nos. 283, 308-313 and 341-344 of 2020; decision dated 22 March 2021. The extracted text does not state final disposal on merits.
• Circulation of unpublished quarterly financial results via forwarded as received WhatsApp messages closely matching published revenue/PBIT/PBT figures before disclosure, alleged as UPSI communication under PIT Regulations.
  Delay condoned; Misc. Applications Nos. 346-355 of 2020 allowed · AO had imposed Rs 1500000 penalty in each proceeding, challenged in 11 appeals
  Appeal: Eleven SAT Appeals Nos. 308-313, 341-344 and 283 of 2020; Order Reserved 25.1.2021, Date of Decision 22.3.2021
• SAT matter SATV-D393036B7A598C465A99AADE
  Two weeks granted to appellants to file rejoinder · Matter listed on January 11, 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343, 345 of 2020 pending; adjourned for rejoinder filing
• SAT matter SATV-C50FAC50A5F03604B42BF175
  Two weeks time granted to appellants to file rejoinder · Matter listed on January 11, 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343, 345 of 2020 with Misc. Applications 346-355 of 2020 (delay) pending; not disposed, adjourned to 11.01.2021
• SAT matter SATV-DDCA06AFCCEEFAADDE275BBD
  Two weeks granted to appellants to file rejoinder · List matter on January 11, 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343, 345 of 2020 pending with Misc. Applications Nos. 346-355 of 2020 for delay; adjourned to January 11, 2021
• SAT matter SATV-59DD0ED920515C3FF358EE92
  List the matters on 19 January 2021 · Parties may complete pleadings in the meantime
  Appeal: Appeal Nos. 308-313, 341-344 of 2020 and Appeal No. 283 of 2020 were pending; listed for 19 January 2021.
• Circulation of unpublished price sensitive information via 'forwarded as received' WhatsApp messages giving quarterly revenue/profit figures closely matching published results before official disclosure.
  Appeal: Appeal Nos. 308-313, 341-344 and 283 of 2020 with delay applications 346-355/2020; delay condoned; reserved 25.1.2021, decision 22.3.2021
• Circulation and forwarding of WhatsApp messages containing quarterly financial results closely matching subsequently published results, alleged to constitute communication of unpublished price sensitive information.
  Delays in filing all appeals were condoned and miscellaneous applications allowed. · Appeals challenged Adjudicating Officer penalties of Rs. 15 lakh each; operative final disposal is not included in the supplied text.
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343 and 344 of 2020 heard together; delays condoned on 22 March 2021. Final merits disposal is absent from the supplied text.
• Circulation or forwarding of WhatsApp messages containing quarterly financial results closely matching unpublished company results, alleged to constitute communication of unpublished price sensitive information.
  Delays in filing all appeals were condoned and miscellaneous applications allowed.
  Appeal: Appeals Nos. 283, 308-313 and 341-344 of 2020 heard together; delay applications allowed. Final merits outcome is not included in the supplied text.
• SAT matter SATV-56617CF388F71B8B9C1A6020
  Appellants granted two weeks to file rejoinders · Matters listed for 11 January 2021
  Appeal: Appeal Nos. 283, 308-313, 341-343 and 345 of 2020; order dated 15 December 2020 granted time for rejoinders and listed matters on 11 January 2021; not finally disposed.
• SAT matter SATV-896AAA2A288B7840E36FA27C
  Connected with Appeal No.308 of 2020 · Respondent to file reply within four weeks; appellant to file rejoinder within three weeks thereafter
  Appeal: Misc. Application No.355 of 2020 disposed on 16.10.2020; Appeal No.344 of 2020 pending, next listed 15 December 2020
• Circulation of 'forwarded as received' WhatsApp messages with quarterly financial figures closely matching published results before disclosure, alleged as UPSI under PIT Regulations.
  AO imposed Rs 15,00,000 penalty in each proceeding · SAT condoned delay and allowed Misc. Applications 346-355 of 2020
  Appeal: Appeal Nos. 308-313, 341-344 and 283 of 2020 with delay applications; Order Reserved 25.1.2021, Decision 22.3.2021; delay condoned
• SAT matter SATV-9DC07BBFDA3965E32C574E10
  Two weeks time granted to appellants to file rejoinder · List matter on January 11, 2021
  Appeal: Appeal Nos. 283, 308, 309, 310, 311, 312, 313, 341, 342, 343, 345 of 2020 with Misc. Applications 346-355 of 2020 pending; adjourned to 11.01.2021
• Circulation of quarterly financial results via 'forwarded as received' WhatsApp messages closely matching published figures before official disclosure, alleged as UPSI.
  Delay in filing appeals condoned; Misc Applications 346-355 of 2020 allowed
  Appeal: SAT Appeals 308-313, 341-344 and 283 of 2020; reserved 25.1.2021, decided 22.3.2021; delay condoned
• SAT matter SATV-D3A394D387700666EC440D7B
  List matters on January 19, 2021; parties may complete pleadings in the meanwhile · Parties to take instructions from Registrar 48 hrs before fixed date on video conference vs physical hearing
  Appeal: Misc. Application Nos. 346-355 of 2020 (Delay) with Appeal Nos. 308-313 of 2020, 341-344 of 2020 and Appeal No. 283 of 200 pending; next hearing January 19, 2021
• Circulation of unpublished price sensitive information via forwarded WhatsApp messages giving quarterly financial figures closely matching later published results before official disclosure.
  AO had imposed penalty of Rs 1500000 in each proceeding under challenge · Delay in filing appeals condoned; Misc Applications 346-355 of 2020 allowed
  Appeal: Appeal Nos 308-313, 341-344 and 283 of 2020 with delay applications; Order Reserved 25.1.2021, Date of Decision 22.3.2021