A.P. Sahgal v. ACIT

89 ITD 580Income Tax Appellate Tribunal2004#25812 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 143(3)Section 153ASection 270ASection 271AABSection 139Section 139(1)

Issues it is cited on

section 271aab(1a)section 270a(9)section 153a(1)(a)section 271aabsection 270section 153a(1)section 270alevy of penaltysection 139(1)undisclosed incomesection 139section 27

Judgments citing A.P. Sahgal v. ACIT

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1410/CHNY/2023[2019-2020]Status: DisposedITAT Chennai26 Feb 2025AY 2019-2020

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…s disclosed additional income in pursuant to the search in the return filed u/s. 153A of the Act particulars of which was concealed by the assessee while filing the original return of income. The Ld. D.R also relied on the case of A.P. Sahgal vs. ACIT [2004] 89 ITD 580 (Delhi), wherein it has been held that filing of revised return will not absolve the assessee from penal action. The Ld. DR also relied on the case of ACIT vs. Kirit Dahyabhai Patel [2009] 121 ITD 159 (Ahmedabad)(TM). 9. We have heard the rival submissions, and perused the materials available on record. The assessee has filled return of income…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1409/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Feb 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…s disclosed additional income in pursuant to the search in the return filed u/s. 153A of the Act particulars of which was concealed by the assessee while filing the original return of income. The Ld. D.R also relied on the case of A.P. Sahgal vs. ACIT [2004] 89 ITD 580 (Delhi), wherein it has been held that filing of revised return will not absolve the assessee from penal action. The Ld. DR also relied on the case of ACIT vs. Kirit Dahyabhai Patel [2009] 121 ITD 159 (Ahmedabad)(TM). 9. We have heard the rival submissions, and perused the materials available on record. The assessee has filled return of income…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1408/CHNY/2023[2017-18]Status: DisposedITAT Chennai26 Feb 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…s disclosed additional income in pursuant to the search in the return filed u/s. 153A of the Act particulars of which was concealed by the assessee while filing the original return of income. The Ld. D.R also relied on the case of A.P. Sahgal vs. ACIT [2004] 89 ITD 580 (Delhi), wherein it has been held that filing of revised return will not absolve the assessee from penal action. The Ld. DR also relied on the case of ACIT vs. Kirit Dahyabhai Patel [2009] 121 ITD 159 (Ahmedabad)(TM). 9. We have heard the rival submissions, and perused the materials available on record. The assessee has filled return of income…

A.P. Sahgal v. ACIT (89 ITD 580) — Cited in 3 Judgments | BharatTax