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

280 CTR 216High Court2015#3798 most cited

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).

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

JSW Steel Ltd. · Kirit Dahyabhai Patel · Section 153A · Section 139 · Section 271(1)(c) · revised return · original return · penalty · assessment

Sections most often in play

Section 153ASection 10(38)Section 115JBSection 139(5)Section 147Section 148Section 14ASection 37

Issues it is cited on

section 80hhc(3)section 42section 133(a)section 115jasection 80hhcsection 115jcsection 80hhsection 14a(2)section 139(5)tax collected at sourcesurrender of incomedeletion of penalty

Judgments citing 422 ITR 71 (Bom) Pr. CIT v. JSW Steel Ltd.

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6886/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6885/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Jul 2019AY 2012-13

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6884/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6883/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Jul 2019AY 2010-11

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6882/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jul 2019AY 2009-10

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6881/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6880/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…n under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139. Reliance is placed on the judgements of in the case of Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax, 280 CTR 216 and PR. Commissioner of Income Tax Vs Shri Neeraj Jindal (Delhi High Court) in Appeal Number : ITA 463/2016 & CM No. 26604/2016. ITA Nos. 6880 to 6886 & 7139/Del/2018 12 16. Explanation-5 was specifically inserted to deal with the situation where higher income was disclosed in the return filed consequent to a search operation, and the assessee c…

Mahesh Alamchandani, L.R. of Late Shri Ashanand Alamchandani, Godhra vs. The Asstt. Commissioner of Income Tax, Central Circle-1, Baroda

The appeals of the assessee are dismissed

ITA 159/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: AdvocateFor Respondent: Shri Lalit P. Jain, Sr.D.R
Section 271(1)(c)

…ed under s.153A and return filed earlier under s.139 prior to search showing lesser quantum of income fades into insignificance in all circumstances. For this proposition, the decision of the Hon’ble Gujarat High Court in Kirit Dahyabhai Patel vs. ACIT (2015) 280 CTR 216 (Guj.) was heavily relied upon in the course of hearing. In essence thus, it is the case of the assessee that income discovered as a result of search and included in the return filed under s.153A in post search proceedings are not susceptible to penalty under s.271(1)(c) of the Act at all notwithstanding Explanation-5 subsisting in statute at the…

ACIT, New Delhi vs. M/S Splendor Landbase Ltd., New Delhi

In the result, the Appeal filed by the Revenue stand dismissed

ITA 2461/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Jun 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kanti.T.A. No.2461/Del/2016 A.Y. : 2010-11 Assistant Commissioner M/S Splendor Landbase Of Income, Central Vs. Limited, Circle-3, F-38/2, Splendor House, New Delhi Okhla Industrial Area, Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent) & C.O. No. 215/Del/2016 In I.T.A. No. 2461/Del/2016 A.Y. : 2010-11 M/S Splendor Landbase Assistant Commissioner Limited, Vs. Of Income, Central Circle- F-38/2, Splendor House, 3, Okhla Industrial Area, New Delhi Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent)

For Appellant: Sh. Anil Kr. Chopra, Adv. &For Respondent: Sh. S.S. Rana, CIT(DR)
Section 139Section 143(3)Section 153ASection 154

…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.…

M/S Vee Gee Industrial Enterprises, Faridabad vs. ACIT, Faridabad

In the result, appeal of the revenue is dismissed

ITA 5050/DEL/2013[2007-08]Status: DisposedITAT Delhi26 May 2017AY 2007-08

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2007-08

For Respondent: Shri Umesh Chand Dubey, Sr.DR
Section 132(4)Section 139(1)Section 143(3)Section 271(1)(c)

…nitiating the 7 penalty proceedings u/s 271(1)(c). Mere observations that penalty proceedings being initiated separately is not enough. 14. Referring to the decision of the Hon’ble Gujarat High Court in the case of Kirit Dahyabhai Patel vs. ACIT reported in 280 CTR 216, he submitted that the Hon’ble Gujarat High Court in the said decision held that where the assessee had satisfied all the conditions which are required for claiming immunity from payment of penalty u/s 271(1)(c), the Assessing Officer ought to have granted him immunity available u/s 271(1)(c) of the I.T. Act. 15. So far as the manner of disclo…

Robin Bipin Mehta, Mumbai vs. ACIT CC 20, Mumbai

In the result, appeal of the assessee is allowed

ITA 4270/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Apr 2017AY 2011-12

Bench: Shri R.C.Sharma, Am Mr. Robin Bipin Mehta Vs. Acit- Cc-20, Mumbai – 3, Deepak, 1St Floor, 401, 400 021 S.V.Road, Vile Parle (West) Mumbai – 400 056 Pan/Gir No. Aabpm8343D Appellant) .. Respondent)

Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 271(1)(c)

…what has to be seen is whether there is any concealment in the return filed b the assessee under section 153A, and not vis a vis the original return u/s. 139.' 6. Reliance was also placed on the decision of Gujarat High Court in case of Kirit Dahyabhai Patel 280 CTR 216. in this case, return of income u/s. l39(1) was filed on 07/06/2002 declaring total income of Rs. 1,30,900/-. A search and seizure operation u/s 132(1) was carried out on 04/09/2003 wherein certain incriminating documents were found. Notice u/s 153A was issued on 17112/2003. Return u/s 153A was filed on 31/05/2004 declaring Rs.9,00,940 including…