What is Bharat Construction Co. v. ITO authority for?

When an assessee fails to maintain books of account, resulting in a confirmed penalty under section 271A, no additional penalty under section 271B can be levied for the failure to get accounts audited under section 44AB, as there are no accounts to audit.

How many judgments cite Bharat Construction Co. v. ITO?

49 judgments on BharatTax cite Bharat Construction Co. v. ITO (153 CTR 414), spanning 2022 to 2026.

Which sections of the Income Tax Act does Bharat Construction Co. v. ITO come up under?

It is most often cited in judgments turning on Section 250, Section 271A, Section 271B, Section 44AA, Section 44AB.

Bharat Construction Co. v. ITO (153 CTR 414)

RCUBE AMALAGAMATIONS,KOLLUKADU MEDU vs. DCIT, CIRCLE-1,, ERODE

In the result, the appeal filed by the assessee is allowed

ITA 3164/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3164/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

For Appellant: Shri S. Saravanan, CAFor Respondent: Ms. R. Kavitha, Addl.CIT

Section 250Section 271ASection 271BSection 44A

…al. 28.2 Before us, ld.counsel for the assessee made only one statement that the Hon’ble Allahabad High Court in the case of CIT vs. S.K. Gupta & Co., (2010) 322 ITR 86, Hon’ble Madhya Pradesh High Court in the case of Bharat Construction Co. vs. ITO, (1999) 153 CTR 414 and Hon’ble Gauhati High Court in the case of Surajmal Parsuram Todi vs. CIT, (1996) 222 ITR 691 has categorically held that once books of account are not maintained and consequently penalty u/s.271A of the Act is levied and confirmed, no penalty u/s.271B of the Act for failure to get the accounts audited u/s.44AB of the Act be levied. The Hon’bl…

BRIGHT SINGH CHELLADURAI,NAGERCOIL vs. INCOME TAX OFFICER, WARD 1, TIRUNELVELI

In the result, appeal filed by the assessee is allowed

ITA 1428/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1428/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. Bright Singh Chelladurai, The Income Tax Officer, No.5, Nanthanial Street, Ward-1, Nagercoil, Tirunelveli. Kanyakumari-629 001. [Pan: Atvpb 0028 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Raghav Rajeev MenonFor Respondent: Shri D. Hema Bhupal, JCIT

Section 144Section 148Section 271ASection 271BSection 44A

…al. 28.2 Before us, Id.counsel for the assessee made only one statement that the Hon'ble Allahabad High Court in the case of CIT vs. S.K. Gupta & Co., (2010) 322 ITR 86, Hon'ble Madhya Pradesh High Court in the case of Bharat Construction Co. vs. ITO, (1999) 153 CTR 414 and Hon'ble Gauhati High Court in the case of Surajmal Parsuram Todi vs. CIT, (1996) 222 ITR 691 has categorically held that once books of account are not maintained and consequently penalty u/s.271A of the Act is levied and confirmed, no penalty u/s.2718 of the Act for failure to get the accounts audited u/s.44AB of the Act be levied. The Hon'bl…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 89/KOL/2023[2012-2013]Status: DisposedITAT Kolkata04 Aug 2023AY 2012-2013

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 88/KOL/2023[2012-2013]Status: DisposedITAT Kolkata04 Aug 2023AY 2012-2013

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 87/KOL/2023[2011-2012]Status: DisposedITAT Kolkata04 Aug 2023AY 2011-2012

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 86/KOL/2023[2011-2012]Status: DisposedITAT Kolkata04 Aug 2023AY 2011-2012

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

RAKESH KUMAR JHA,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD-2(1), JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee stands dismissed

ITA 72/RAN/2022[2008-09]Status: DisposedITAT Ranchi15 May 2023AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.72/Ran/2022 Assessment Year: 2008-09 Rakesh Kumar Jha………....…...………………......................……...…..….. Appellant 6, Shatabdi Tower, 1, Snp Area, Sakchi, Jamshedpur-831001. [Pan: Adkpj7309N] Vs. Ito, Ward-2(1), Jamshedpur……..…..………..…….……….…………….. Respondent Appearances By: Shri P. S. Paul, Ar, Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 27.06.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 145(3)Section 250Section 271BSection 44ASection 44B

…I.T.A. No.72/Ran/2022 Assessment Year: 2008-09 Rakesh Kumar Jha IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.72/Ran/2022 Assessment Year: 2008-09 Rakesh Kumar Jha………....…...………………......................……...…..….. Appellant 6, Shatabdi Tower, 1, SNP Area, Sakchi, Jamshedpur-831001. [PAN: ADKPJ7309N] vs. ITO, Ward-2(1), Jamshedpur……..…..………..…….……….…………….. Respondent Appearances by: Shri P. S. Paul, AR, appeared on behalf of the appellant. Shri Pranob Kumar Koley, Sr. DR, appeared on…