What is 422 ITR 71 (Bom) Pr. CIT v. JSW Steel Ltd. authority for?

A return of income filed in response to a notice under Section 153A of the Income-tax Act is to be considered as a return filed under Section 139 of the Act for all other provisions, including the purpose of penalty under Section 271(1)(c).

How many judgments cite 422 ITR 71 (Bom) Pr. CIT v. JSW Steel Ltd.?

31 judgments on BharatTax cite 422 ITR 71 (Bom) Pr. CIT v. JSW Steel Ltd. (280 CTR 216), spanning 2017 to 2025.

Which sections of the Income Tax Act does 422 ITR 71 (Bom) Pr. CIT v. JSW Steel Ltd. come up under?

It is most often cited in judgments turning on Section 153A, Section 10(38), Section 115JB, Section 139(5), Section 147, Section 148.

422 ITR 71 (Bom) Pr. CIT v. JSW Steel Ltd. (280 CTR 216)

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…les a revised return under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. On similar lines, the Gujarat High Court in the case of Kirit Dahyabhai Patel v. Asstt. CIT (2015) 280 CTR 216, held that: \"In view of specific provision of s.153A of the I.T. Act. the return of income filed in response to notice under s.153A of the I.T. Act is to be considered as return filed under s.139 of the Act, as the AO has made assessment on the said return and therefore, the return is to be considered for the purpose of penalty under s.271(1)(c)…

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a

Section 133ASection 271(1)(c)

…les a revised return under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. On similar lines, the Gujarat High Court in the case of Kirit Dahyabhai Patel v. Asstt. CIT (2015) 280 CTR 216, held that: "In view of specific provision of s. 153A of the I.T. Act. the return of income filed in response to notice under s. 153A of the I.T. Act is to be considered as return filed under s. 139 of the Act, as the AO has made assessment on the said return and therefore, the return is to be considered for the purpose of penalty under s. 271(1)…

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…a revised return under Section 153A, for all other\nprovisions of the Act, the revised return will be treated as the original return filed\nunder Section 139. On similar lines, the Gujarat High Court in the case of Kirit\nDahyabhai Patel v. Asstt. CIT (2015) 280 CTR 216, held that: \"In view of specific\nprovision of s.153A of the I.T. Act. the return of income filed in response to\nnotice under s.153A of the I.T. Act is to be considered as return filed under s.139\nof the Act, as the AO has made assessment on the said return and therefore, the\nreturn is to be considered for the purpose of penalty under s.271(1…