Abhay Kumar v. Assistant Commissioner of Income Tax

63 ITD 15Income Tax Appellate Tribunal1997#9847 most cited

What is Abhay Kumar v. Assistant Commissioner of Income Tax authority for?

Penalty under section 271(1)(c) can be levied only when income is taxed on a substantive basis in the assessee's hands. If income is taxed on a protective basis, a penalty for concealment or furnishing inaccurate particulars cannot be imposed.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Abhay Kumar v. Assistant Commissioner of Income Tax · 63 ITD 15 · section 271(1)(c) · penalty · concealment of income · furnishing inaccurate particulars · substantive assessment · protective assessment · deletion of penalty

Sections most often in play

Section 143(3)Section 147Section 250Section 271(1)(c)

Issues it is cited on

deletion of penaltysubstantive assessmentprotective assessmentfurnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularsconcealment of incomefinal assessment ordercross objectionlevy of penaltysection 271(1)speaking order

Judgments citing Abhay Kumar v. Assistant Commissioner of Income Tax

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5136/MUM/2024[2002-03]Status: DisposedITAT Mumbai29 Apr 2025AY 2002-03

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 143(3)Section 250Section 271(1)(c)

…inaccurate particulars of income can be made against a person in whose hands income taxed on substantive basis. To same effect is the decision of the Co-ordinate Bench of the Tribunal in the case of Abhay Kumar Vs Assistant Commissioner of Income Tax: [1997] 63 ITD 15 (PAT.) (TM) and Gregory & Nicholas Vs. C.O.No.265, 266, 264, 268, 263, 262/Mum/2024 Assessment Year 2002-03, 2003-04, 2006-07, 2007-08, 2009-2010 & 2011-2012 Assistant Commissioner of Income Tax: ITA No.5102/Mum/2006 [A.Y.2002-03, Dated 07/01/2011] [relied upon by the Learned CIT(A)]. 11. We further note that in the present case the Revenue has n…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5134/MUM/2024[2003-04]Status: DisposedITAT Mumbai29 Apr 2025AY 2003-04

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 143(3)Section 250Section 271(1)(c)

…inaccurate particulars of income can be made against a person in whose hands income taxed on substantive basis. To same effect is the decision of the Co-ordinate Bench of the Tribunal in the case of Abhay Kumar Vs Assistant Commissioner of Income Tax: [1997] 63 ITD 15 (PAT.) (TM) and Gregory & Nicholas Vs. C.O.No.265, 266, 264, 268, 263, 262/Mum/2024 Assessment Year 2002-03, 2003-04, 2006-07, 2007-08, 2009-2010 & 2011-2012 Assistant Commissioner of Income Tax: ITA No.5102/Mum/2006 [A.Y.2002-03, Dated 07/01/2011] [relied upon by the Learned CIT(A)]. 11. We further note that in the present case the Revenue has n…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5132/MUM/2024[2006-07]Status: DisposedITAT Mumbai29 Apr 2025AY 2006-07

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 143(3)Section 250Section 271(1)(c)

…inaccurate particulars of income can be made against a person in whose hands income taxed on substantive basis. To same effect is the decision of the Co-ordinate Bench of the Tribunal in the case of Abhay Kumar Vs Assistant Commissioner of Income Tax: [1997] 63 ITD 15 (PAT.) (TM) and Gregory & Nicholas Vs. C.O.No.265, 266, 264, 268, 263, 262/Mum/2024 Assessment Year 2002-03, 2003-04, 2006-07, 2007-08, 2009-2010 & 2011-2012 Assistant Commissioner of Income Tax: ITA No.5102/Mum/2006 [A.Y.2002-03, Dated 07/01/2011] [relied upon by the Learned CIT(A)]. 11. We further note that in the present case the Revenue has n…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5131/MUM/2024[2007-08]Status: DisposedITAT Mumbai29 Apr 2025AY 2007-08

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 143(3)Section 250Section 271(1)(c)

…inaccurate particulars of income can be made against a person in whose hands income taxed on substantive basis. To same effect is the decision of the Co-ordinate Bench of the Tribunal in the case of Abhay Kumar Vs Assistant Commissioner of Income Tax: [1997] 63 ITD 15 (PAT.) (TM) and Gregory & Nicholas Vs. C.O.No.265, 266, 264, 268, 263, 262/Mum/2024 Assessment Year 2002-03, 2003-04, 2006-07, 2007-08, 2009-2010 & 2011-2012 Assistant Commissioner of Income Tax: ITA No.5102/Mum/2006 [A.Y.2002-03, Dated 07/01/2011] [relied upon by the Learned CIT(A)]. 11. We further note that in the present case the Revenue has n…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5129/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Apr 2025AY 2011-12

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 143(3)Section 250Section 271(1)(c)

…inaccurate particulars of income can be made against a person in whose hands income taxed on substantive basis. To same effect is the decision of the Co-ordinate Bench of the Tribunal in the case of Abhay Kumar Vs Assistant Commissioner of Income Tax: [1997] 63 ITD 15 (PAT.) (TM) and Gregory & Nicholas Vs. C.O.No.265, 266, 264, 268, 263, 262/Mum/2024 Assessment Year 2002-03, 2003-04, 2006-07, 2007-08, 2009-2010 & 2011-2012 Assistant Commissioner of Income Tax: ITA No.5102/Mum/2006 [A.Y.2002-03, Dated 07/01/2011] [relied upon by the Learned CIT(A)]. 11. We further note that in the present case the Revenue has n…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5120/MUM/2024[2009-10]Status: DisposedITAT Mumbai29 Apr 2025AY 2009-10

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 143(3)Section 250Section 271(1)(c)

…inaccurate particulars of income can be made against a person in whose hands income taxed on substantive basis. To same effect is the decision of the Co-ordinate Bench of the Tribunal in the case of Abhay Kumar Vs Assistant Commissioner of Income Tax: [1997] 63 ITD 15 (PAT.) (TM) and Gregory & Nicholas Vs. C.O.No.265, 266, 264, 268, 263, 262/Mum/2024 Assessment Year 2002-03, 2003-04, 2006-07, 2007-08, 2009-2010 & 2011-2012 Assistant Commissioner of Income Tax: ITA No.5102/Mum/2006 [A.Y.2002-03, Dated 07/01/2011] [relied upon by the Learned CIT(A)]. 11. We further note that in the present case the Revenue has n…

DCIT, New Delhi vs. M/S Nirala Housing Pvt. Ltd., New Delhi

In the result, all the five appeals are dismissed

ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Gr…

Nirala Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3155/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Gr…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3137/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Gr…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3136/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Gr…

M/S. Nirala Housing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the five appeals are dismissed

ITA 3135/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs. 10,00,00,000/- were made by the Nirala Gr…

Abhay Kumar v. Assistant Commissioner of Income Tax (63 ITD 15) — Cited in 11 Judgments | BharatTax