(4) In Chandra Prakash Bubna v. Income Tax Officer, Ward 27(3), Kolkata (ITAT Kolkata Bench)

64 Taxmann.com 155Reported decision2015#3934 most cited

What is (4) In Chandra Prakash Bubna v. Income Tax Officer, Ward 27(3), Kolkata (ITAT Kolkata Bench) authority for?

Penalty under section 271(1)(c) is liable to be deleted if the Assessing Officer levies it without specifying any particular charge of concealment or furnishing inaccurate particulars of income.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Chandra Prakash Bubna · ITO · section 271(1)(c) · section 274 · penalty proceedings · specific charge · concealment of income · inaccurate particulars of income · mechanical notice · void ab initio

Judgments citing (4) In Chandra Prakash Bubna v. Income Tax Officer, Ward 27(3), Kolkata (ITAT Kolkata Bench)

Shri Brahma Prakash Singh, Lucknow vs. Deputy Commissioner of Income Tax, Range- 5, Lucknow

In the result, all the appeals are allowed

ITA 505/LKW/2018[2010-11]Status: DisposedITAT Lucknow08 Mar 2019AY 2010-11

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No.502 to 505 /LKW/2018 A.Y. 2007-08 to 2010-11 Brahma Prakash Singh, Vs. DCIT, Range-5,, 94, Vaishali Enclave, Lucknow Sector-9, Indira Nagar, Lucknow PAN AJMPS4451L (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri C.K. Singh, DR Date of hearing 28/02/2019 Date of pronouncement 08 /03/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: These appeals are filed by the assessee for Assessment Years 2007-08 to 2010-11, involving common is…

Shri Brahma Prakash Singh, Lucknow vs. Deputy Commissioner of Income Tax, Range- 5, Lucknow

In the result, all the appeals are allowed

ITA 504/LKW/2018[2009-10]Status: DisposedITAT Lucknow08 Mar 2019AY 2009-10

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No.502 to 505 /LKW/2018 A.Y. 2007-08 to 2010-11 Brahma Prakash Singh, Vs. DCIT, Range-5,, 94, Vaishali Enclave, Lucknow Sector-9, Indira Nagar, Lucknow PAN AJMPS4451L (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri C.K. Singh, DR Date of hearing 28/02/2019 Date of pronouncement 08 /03/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: These appeals are filed by the assessee for Assessment Years 2007-08 to 2010-11, involving common is…

Shri Brahma Prakash Singh, Lucknow vs. Deputy Commissioner of Income Tax, Range- 5, Lucknow

In the result, all the appeals are allowed

ITA 503/LKW/2018[2008-09]Status: DisposedITAT Lucknow08 Mar 2019AY 2008-09

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No.502 to 505 /LKW/2018 A.Y. 2007-08 to 2010-11 Brahma Prakash Singh, Vs. DCIT, Range-5,, 94, Vaishali Enclave, Lucknow Sector-9, Indira Nagar, Lucknow PAN AJMPS4451L (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri C.K. Singh, DR Date of hearing 28/02/2019 Date of pronouncement 08 /03/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: These appeals are filed by the assessee for Assessment Years 2007-08 to 2010-11, involving common is…

Shri Brahma Prakash Singh, Lucknow vs. Deputy Commissioner of Income Tax, Range- 5, Lucknow

In the result, all the appeals are allowed

ITA 502/LKW/2018[2007-08]Status: DisposedITAT Lucknow08 Mar 2019AY 2007-08

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No.502 to 505 /LKW/2018 A.Y. 2007-08 to 2010-11 Brahma Prakash Singh, Vs. DCIT, Range-5,, 94, Vaishali Enclave, Lucknow Sector-9, Indira Nagar, Lucknow PAN AJMPS4451L (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri C.K. Singh, DR Date of hearing 28/02/2019 Date of pronouncement 08 /03/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: These appeals are filed by the assessee for Assessment Years 2007-08 to 2010-11, involving common is…

M/S J.S Tower, Kanpur vs. Asstt. Commissioner of Income Tax-1, Kanpur

In the result, the appeal is allowed

ITA 570/LKW/2018[2012-13]Status: DisposedITAT Lucknow01 Mar 2019AY 2012-13

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2012-13 M/S J.S. Tower, Vs. Acit-I, 16/80-I, Civil Lines, Kanpur Kanpur Pan Aadfj5437B (Appellant) (Respondent)

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2012-13 M/s J.S. Tower, Vs. ACIT-I, 16/80-I, Civil Lines, Kanpur Kanpur PAN AADFJ5437B (Appellant) (Respondent) Appellant by Shri Sworn Singh, FCA Respondent by Shri C.K. Singh, DR Date of hearing 01/03/2019 Date of pronouncement 01/03/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: This is assessee’s appeal for Assessment Year 2012-13, against the order of the ld. CIT(A)-I, Kanpur dated 20.06.2018, taking the following ground: “1. That the Ld. C.I.T. (Appeals)-I K…

M/S. Uttar Pradesh Financial Corporation, Kanpur vs. Deputy Commissioner of Income Tax-6, Kanpur

In the result, the appeal is allowed

ITA 20/LKW/2018[2007-08]Status: DisposedITAT Lucknow31 Jan 2019AY 2007-08

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2007-08

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2007-08 M/s U.P. Financial Corporation, Vs. DCIT-6, 14/88, Civil Lines, Kanpur Kanpur PAN AAAJU0012A (Appellant) (Respondent) Appellant by Shri Swaran Singh, CA Respondent by Shri C.K. Singh, DR Date of hearing 30/01/2019 Date of pronouncement 31/01/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: This is assessee’s appeal for Assessment Year 2007-08, against the order of the ld. CIT(A)-II, Kanpur dated 28.11.2017, taking the following grounds: “1) That the Ld. C.…

Taneja Rice & Dall Mills, Kanpur vs. Asst. Commissioner of Income Tax-II, Kanpur

In the result, the appeal is allowed

ITA 548/LKW/2017[2003-04]Status: DisposedITAT Lucknow18 Jan 2019AY 2003-04

Bench: Shri A.D Jain & Shri T.S. Kapoora.Ys. 2003-04

Section 143Section 147Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Ys. 2003-04 Taneja Rice & Dall Mills, Vs. ACIT-II, 123/356, Fazalganj, Kanpur Kanpur 208012 PAN AAAFT5136E (Appellant) (Respondent) Appellant by Shri P.K. Kapoor, CA Respondent by Shri C.K. Singh, DR Date of hearing 11/01/2019 Date of pronouncement 18/01/2019 O R D E R PER: A.D. JAIN, VICE PRESIDENT: This is assessee’s appeal for Assessment Year 2003-04, against the order of the ld. CIT(A), Kanpur dated 08.06.2017, taking the following ground: “1. BECAUSE levy of pe…

Shri Varad Mehta, Bhopal vs. The DCIT 1(1), Bhopal

In the result appeal of the assessee is allowed

ITA 693/IND/2016[2008-09]Status: DisposedITAT Indore06 Dec 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2008-09 Shri Varad Mehta, Dcit 1(1), B-4/301, Paras City, Vs. Bhopal Arera Colony, Bhopal (Appellant) (Respondent ) Pan No.Aflpm6733Q Revenue By Shri Rajeeb Jain, Sr.Dr Assessee By Shri Girish Agrawal,Ca Date Of Hearing 27.11.2018 Date Of Pronouncement 06.12.2018 O R D E R

Section 133ASection 143(3)Section 271Section 271(1)(c)

…Varad Mehta आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2008-09 Shri Varad Mehta, DCIT 1(1), B-4/301, Paras City, Vs. Bhopal Arera Colony, Bhopal (Appellant) (Respondent ) PAN No.AFLPM6733Q Revenue by Shri Rajeeb Jain, Sr.DR Assessee by Shri Girish Agrawal,CA Date of Hearing 27.11.2018 Date of Pronouncement 06.12.2018 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at the instance of assessee pertaining to Assessment Year 2008-09 and is di…

Mahesh M. Gandhi, Mumbai vs. ACIT 20(2), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 2976/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Feb 2017AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2976/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Mahesh M. Gandhi, Asst. Commissioner Of बनाम/ 303/304, Sholay Income Tax – 20(2), V. Apartments, Mumbai. Raheja Complex, Seven Bungalows, Versova, Andheri (W), Mumbai – 400 061. "थायी लेखा सं./Pan : Aabpg3545P (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri D.D. JimuliaFor Respondent: Shri Saurabhkumar Rai,DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण “I” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2976/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Mahesh M. Gandhi, Asst. Commissioner of बनाम/ 303/304, Sholay Income Tax – 20(2), v. Apartments, Mumbai. Raheja Complex, Seven Bungalows, Versova, Andheri (W), Mumbai – 400 061. "थायी लेखा सं./PAN : AABPG3545P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri D.D. Jimulia Revenue by : Shri Saurabhkumar Rai,DR सुनवाई क" तार"ख /Date of He…

Gouri Das Maity, Purba Medinipur vs. Income Tax Officer-Ward-2, Haldia, Purba Medinipur

In the result, the appeal of the assessee is allowed as stated above

ITA 2590/KOL/2013[2007-2008]Status: DisposedITAT Kolkata02 Feb 2016AY 2007-2008

Bench: : Shri M. Balaganesh

For Appellant: Shri Vianeshwar Nath Dutta, Advocate, ld.ARFor Respondent: Shri A.R Roy, JCIT, ld.Sr.DR
Section 143(3)Section 271Section 271(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, “ C” BENCH, KOLKATA Shri Mahavir Singh, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 2590/Kol/2013 A.Y 2007-08 Smt. Gouri Das Maity Vs. I.T.O Ward No.(2), Haldia PAN: ACRPD 6703E (Appellant) (Respondent) For the Appellant: Shri Vianeshwar Nath Dutta, Advocate, ld.AR For the Respondent : Shri A.R Roy, JCIT, ld.Sr.DR Date of Hearing: 02-02-2016 Date of Pronouncement: 02 -02-2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A)- XXXIII, Kolkata in Appeal No. 37/CIT(A)-XXXIII/ITO…