ACIT v. Gebilal Kanhaiyalal HUF (SC)

252 CTR 345Reported decision#23991 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 140A(1)Section 271 AAASection 271(1)(c)Section 274

Issues it is cited on

section 140a(1)section 271aaadeletion of penaltysection 271aasection 271asundry creditorsappeal before cit(a)section 274levy of penaltysection 271(1)section 154section 271

Judgments citing ACIT v. Gebilal Kanhaiyalal HUF (SC)

ACIT-CC-1, Chandigarh vs. M/S Bajwa Developers Ltd., Kharar

ITA 344/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh22 Apr 2025AY 2012-13

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

For Appellant: Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 154Section 271Section 271ASection 274

…ther with interest before filing of the return of income. iii. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in relying upon the decision of Hon'ble Supreme Court in the case of ACIT vs. Gebilal Kanhaiyalal HUF (SC) 252 CTR 345 which is based on different facts as in the present case. The assessee has not paid entire tax, together with interest, in respect of the undisclosed income before filing of the return of income. iv. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in holding that the assesse has complied with the conditio…

ACIT, CC-1, Chandigarh vs. M/S Bajwa Developers Ltd., Kharar

ITA 343/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh22 Apr 2025AY 2012-13

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

For Appellant: Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 154Section 271Section 271ASection 274

…ther with interest before filing of the return of income. iii. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in relying upon the decision of Hon'ble Supreme Court in the case of ACIT vs. Gebilal Kanhaiyalal HUF (SC) 252 CTR 345 which is based on different facts as in the present case. The assessee has not paid entire tax, together with interest, in respect of the undisclosed income before filing of the return of income. iv. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in holding that the assesse has complied with the conditio…

M/S Bajwa Developers Ltd., Kharar vs. DCIT, CC-II, Chandigarh

ITA 1529/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh22 Apr 2025AY 2012-13

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

For Appellant: Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 154Section 271Section 271ASection 274

…ther with interest before filing of the return of income. iii. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in relying upon the decision of Hon'ble Supreme Court in the case of ACIT vs. Gebilal Kanhaiyalal HUF (SC) 252 CTR 345 which is based on different facts as in the present case. The assessee has not paid entire tax, together with interest, in respect of the undisclosed income before filing of the return of income. iv. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in holding that the assesse has complied with the conditio…

ACIT v. Gebilal Kanhaiyalal HUF (SC) (252 CTR 345) — Cited in 3 Judgments | BharatTax