271(1)(c) 6. CIT v. Smt. Meera Devi

253 CTR 559High Court2012#11916 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also reported as

26 Taxmann.com 132

Sections most often in play

Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151

Issues it is cited on

section 271(c)section 276csection 138time barred assessmentsection 276bona fide mistakestatement under section 132(4)block periodsection 153bpenalty under section 271(1)(c)section 153a(1)short term capital gain

Judgments citing 271(1)(c) 6. CIT v. Smt. Meera Devi

SURESH CHAND BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16 , DELHI

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

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…tted that the following decisions may kindly be considered with regard to levy of penalty u/s 271(1)(c) of 1.T.Act: 1. Hon'ble Delhi High Court in the case of CIT Vs Smt. Meera Devi [2012] 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi) (MAG.)/[2012] 253 CTR 559 (Delhi), interpreted the applicability of Expln. 5 to Section 271[1][c] of the Income Tax Act, 1961. Where in compliance to notice u/s 153C, assessee disclosed substantially higher income adding other sources, i.e. rent from house property and income from other sources. It was held that conduct of assessees in filing returns without full particul…

AMIT BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16, DELHI

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

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…tted that the following decisions may kindly be considered with regard to levy of penalty u/s 271(1)(c) of 1.T.Act: 1. Hon'ble Delhi High Court in the case of CIT Vs Smt. Meera Devi [2012] 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi) (MAG.)/[2012] 253 CTR 559 (Delhi), interpreted the applicability of Expln. 5 to Section 271[1][c] of the Income Tax Act, 1961. Where in compliance to notice u/s 153C, assessee disclosed substantially higher income adding other sources, i.e. rent from house property and income from other sources. It was held that conduct of assessees in filing returns without full particul…

AMIT BANSAL,HARYANA vs. ACIT CENTRAL CIRCLE-16, DELHI

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

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…tted that the following decisions may kindly be considered with regard to levy of penalty u/s 271(1)(c) of 1.T.Act: 1. Hon'ble Delhi High Court in the case of CIT Vs Smt. Meera Devi [2012] 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi) (MAG.)/[2012] 253 CTR 559 (Delhi), interpreted the applicability of Expln. 5 to Section 271[1][c] of the Income Tax Act, 1961. Where in compliance to notice u/s 153C, assessee disclosed substantially higher income adding other sources, i.e. rent from house property and income from other sources. It was held that conduct of assessees in filing returns without full particul…

BLOOMFIELD PROPERTIES & HOLDINGS PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 5(1), NEW DELHI

In the result, the appeal of the assesse is allowed

ITA 7417/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri U.N. Marwah, CAFor Respondent: Shri S.L. Anuragi, Sr.D.R
Section 143(2)Section 271(1)(c)Section 274

…the following decisions. “1.Pr. CIT-21 vs. Dr. Vandana Gupta (2018) 92 taxmann.com 229 (Delhi) in ITA No.219 of 2017 order dated 20.02.2018. 2. Sundaram Finance Ltd. Vs. ACIT, (2018) 403 ITR 407 (Mad.) order dated 23.04.2018. 3. CIT vs. Smt. Meera Devi (2012) 253 CTR 559 (Delhi) 8. After considering the rival submissions and on perusal of the material placed on record, we find that assesse has filed its return of income u/s. 139(1) declaring loss of Rs.31,20,289/- filed digitally on 30.09.2014. As stated above, the assessee’s case was selected for limited scrutiny on the points enumerated above and there was no…

ACIT, NEW DELHI vs. M/S. SAVIOUR BUILDERS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4818/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Apr 2019AY 2010-11

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Shri Shashwat Bajpai and Shri Sharad Agarwal, Advocates
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 4818/Del/2014 ITA ITA No No 4818/D…

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2045/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Nov 2018AY 2007-08

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2044/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

DCIT, FARIDABAD vs. M/S. SPAZE TOWER PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2558/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Nov 2018AY 2008-09

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

SANJEEV KUMAR AGGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 2871/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Sept 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 139Section 153ASection 271(1)(c)

…TAT, Delhi Bench in the case of Smt. Kiran Devi vs. ACIT (2009) 125 TTJ 631 (Del.), Judgment of Hon’ble Kerala High Court in the case of CIT vs. S.J. Prasad (2008) 220 CTR 169 (Kerala), Judgment of Delhi High Court in the case of CIT vs. Smt. Meeradevi (2012) 253 CTR 559 (Del.), Judgment of Delhi High Court in the case of Shourya Towers (P.) Ltd., vs. DCIT (2013) 359 ITR 523 (Del.) and Decision of Punjab & Haryana High Court in the case of Mr. Sanjay Aggarwal vs. CIT (2012) 211 Taxman 178 (P&H) (HC). 17 ITA.No.2871/Del./2018 Shri Sanjeev Kumar Aggarwal, New Delhi. 8. We have considered the rival submissions and…

271(1)(c) 6. CIT v. Smt. Meera Devi (253 CTR 559) — Cited in 9 Judgments | BharatTax