Biland Ram Hargan Dass v. CIT

171 ITR 390High Court1988#9006 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 139(1)Section 143(1)Section 143(3)Section 154Section 10BSection 143(1)(a)Section 250(1)Section 68

Issues it is cited on

penalty under section 271(1)(c)section 143(1)(a)regular assessmentconcealment of incomesection 271(1)section 144bscrutiny assessmentsection 139(1)section 271section 271(1)(c)section 27section 143(1)

Judgments citing Biland Ram Hargan Dass v. CIT

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for

ITA 912/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Sharath Rao & ShriFor Respondent: Shri Narender Kumar Naik
Section 143(1)Section 143(3)Section 92C

…stood subsumed in the subsequent scrutiny assessment order. Therefore, it could never be looked at independently for the purpose of imposition of demand of additional tax. 22. The decision in the case of Biland Ram Hargan Dass v. CIT [1987] Taxman 423/[1988] 171 ITR 390 (Allahabad) (35) is of no help to the revenue inasmuch as that was a case involving penalty under Section 271(1)(c) of the Act. That penalty being impossible for concealment of income consequent to scrutiny assessment ITA No.912/Hyd/2024 23 order under Section 143(3) of the Act, it has no application to the present facts involving demand of add…

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

ITA 21/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Mar 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…ITA Nos 20 and 21 of 2025 Mantri Cosmos II Owners Welfare Association आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates K Hari Prasad and K Karthik राज" व "ारा/Revenue by:: Smt.M Narmada, CIT(DR…

MANTRI COSMOS II OWNERS WELFARE ASSOCIATION,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals of the assessee for the A

ITA 20/HYD/2025[2020-21]Status: DisposedITAT Hyderabad21 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…ITA Nos 20 and 21 of 2025 Mantri Cosmos II Owners Welfare Association आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos II Owners Vs. Asstt. Commissioner of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad PAN:AAEAM1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocates K Hari Prasad and K Karthik राज" व "ारा/Revenue by:: Smt.M Narmada, CIT(DR…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

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

…e consequent to detection of the same by the department. " CIT Vs. Sreenivasa Rai (Kerala) 242 ITR 29 ITA Nos. 6880 to 6886 & 7139/Del/2018 6 " LMP Precision Engg. Vs. DCIT (Guj) 330 ITR " CIT Vs. Rakesh Suri (All.) 331 ITR 458 " Biiand Ram Hargan Das (All) 171 ITR 390 " Ravi and Co. Vs. ACIT (Mad.) 271 ITR 286 " Dayabhai Giridharbhai Vs, CIT (Bom) 32 ITR 677 " Mahavir Metal Work Vs. CIT (PAH) 92 ITR 513 5.9 In the latest judgement of Supreme Court in the case of Balrampur Chini Mills Ltd. Vs CIT (2017)(SC) 246 taxmann 373 (SC) it was held by the Apex court that additional income detected by the department and…

A.V.K. VISWANADHA RAJU,,HYDERABAD vs. ITO, WARD-6(2), HYDERABAD, HYDERABAD

In the result, assessee’s appeal is allowed

ITA 146/HYD/2016[2004-05]Status: DisposedITAT Hyderabad24 Jan 2018AY 2004-05

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2004-05 Avk Viswanadha Raju, Vs. Income-Tax Officer, Hyderabad. Ward – 6(2), Hyderabad

For Appellant: Shri V. Raghavendra RaoFor Respondent: Smt. M. Narmada
Section 133ASection 271(1)(c)Section 69

…has not shown his investment in the return of income and it is only during the course of survey that this investment in property came to light. I place reliance on the cases of CIT Vis KA Sampath Reddy (KAR) 197 ITR 232 and Biland Ram Hargen Das Vs. CIT (All) 171 ITR 390 where in it was held that where a survey was conducted and certain erroneous entries are noticed and assessee agreed to the assessment, imposition of penalty is held to be valid. These cases are very much applicable to the present case and penalty is exigible. 4.3 Further, in the following cases, penalty was held to be leviable where there is un…

BHAVANJI S. BHADRA,MUMBAI vs. D.C.I.T. (OSD-I) CENTRAL RG.7, MUMBAI

In the result, appeal of the assessee is dismissed

ITA 4872/MUM/2012[2003-04]Status: DisposedITAT Mumbai27 Apr 2016AY 2003-04
For Appellant: Shri Sanjay R. ParikhFor Respondent: Shri Rajendra Kumar
Section 132(4)Section 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.4872/Mum/2012 (नििाारण वषा / Assessment Year :2003-2004) Shri Bhavanji S. Bhadra, 501, Vs. DCIT(OSD-I), Central Neelkanth Society, Hingwala Range-7, Mumbai Lane, Ghatkopar (East), Mumbai- 400077 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AABPB 4429 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri Sanjay R. Parikh याजस्व की ओर से /Revenue by : Shri Rajendra Kumar सुनवाई की तायीख / Date of Hearing…