CIT v. A. Subramania Pillai

226 ITR 403High Court1997#19949 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2014 to 2025.

Sections most often in play

Section 132 Section 14 Section 143(3)Section 153A Section 271 Section 271(1)(c)Section 274 Section 292BB

Judgments citing CIT v. A. Subramania Pillai

Panjurajan Ganesan, Sivakasi vs. DCIT, CC - 2, Madurai

The appeal of the assessee is allowed

ITA 278/CHNY/2020[2009-10]Status: DisposedITAT Chennai02 Jul 2025AY 2009-10

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner Of Income Tax, No.74A, Velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [Pan:Abypg3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. D. Anand, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. G. Latchana, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.07.2025

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. G. Latchana, Addl.CIT

Section 132Section 143(3)Section 271Section 271(1)(c)Section 274

…of inaccurate particulars” is much wider in scope. The word “conceal” implies intention to hide an item of income or a portion thereof. It amounts to suppression of truth or a factum so as to cause injury to the other (See CIT vs. A. Subramania Pillai [1997] 226 ITR 403 (Mad). The word “conceal” means to hide or to keep secret. As held in “concelare” which implies “con” & “celare” to hide. It means to hide or withdraw from observation; to cover or keep from sight; to prevent discovery of; to withhold knowledge of. The word “inaccurate” in Webster's Dictionary has been defined as “not accurate; not exact or corre…

Pr. Commissioner of Income Tax, Delhi-7 vs. Virtual Software and Training Pvt. Ltd

ITA/392/2023HC Delhi22 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…17:18:43 Signature Not Verified ITA 90/2020, ITA 109/2023 & ITA 392/2023 Page 8 of 12 hide an item of income or a portion thereof. It amounts to suppression of truth or a factum so as to cause injury to the other (See CIT vs. A. Subramania Pillai [1997] 226 ITR 403 (Mad). The word “conceal” means to hide or to keep secret. As held in Law Lexicon, the said word is derived from the latin word “concelare” which implies “con” & “celare” to hide. It means to hide or withdraw from observation; to cover or keep from sight; to prevent discovery of; to withhold knowledge of. The word “inaccurate” in Webster's…

Pr. Commissioner of Income Tax vs. M/S Hari Narain Parwal

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

New Holland Tractors (India) Private Limited

ITA/182/2002HC Delhi25 Sept 2014

Section 271(1)(c)

…urate particulars‖ is much wider in scope. The word ‗conceal‘ implies intention to hide an item of income or a portion thereof. It amounts to suppression of truth or a factum so as to cause injury to the other. (See CIT vs. A. Subramania Pillai [1997] 226 ITR 403 (Mad). The word 'conceal' means to hide or to keep secret. As held in Law Lexicon, the said word is derived from the latin word 'concelare' which implies 'con' & 'celare' to hide. It means to hide or withdraw from observation; to cover or keep from sight; to prevent discovery of; to withhold knowledge of. The word 'inaccurate' in Webster's D…