CIT v. Amit Jain

351 ITR 74High Court2013#1975 most cited

What is CIT v. Amit Jain authority for?

Where an assessee offers additional income during a survey action under section 133A and declares it in the return, and no other source of income is established, a penalty under section 271(1)(c) for concealment of income may not be leviable.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT vs Amit Jain · 351 ITR 74 · section 271(1)(c) · section 133A · survey action · additional income · concealment of income · penalty levy · furnishing inaccurate particulars

Sections most often in play

Section 12AASection 143(3)Section 2(24)Section 271(1)(c)
Read the full judgment

Issues it is cited on

penalty under section 271(1)(c)furnishing inaccurate particularspenalty u/s 271(1)(c)concealment of incomesection 2(24)section 12aalevy of penaltysection 271(1)section 271section 271(1)(c)section 12asection 12

Judgments citing CIT v. Amit Jain

The DCIT, Circle-2(3), Surat vs. M/S. Anjani Developers, Surat

In the result, all the Ten Appeals of various assessee’s as listed above

ITA 3186/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 11. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Circle-2(3), Surat vs. M/S. Gokuldham Enterprise, Surat

In the result, all the Ten Appeals of various assessee’s as listed above

ITA 3177/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 11. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Circle-2(3), Surat vs. M/S. Astha Developers, Surat

In the result, all the Ten Appeals of various assessee’s as listed above

ITA 3176/AHD/2016[2012-13]Status: DisposedITAT Surat25 Jan 2019AY 2012-13
Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 11. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Circle-2(3), Surat vs. M/S. Shree Sai Developers, Surat

In the result, all the Ten Appeals of various assessee’s as listed above

ITA 3175/AHD/2016[2012-13]Status: DisposedITAT Surat25 Jan 2019AY 2012-13
Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 11. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Circle-2(3), Surat vs. M/S. Vip Corporation, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 3047/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Central Circle-3, Surat vs. M/S. Shantinath Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 3025/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Central Circle-3, Surat vs. M/S. Shah & Desai Construction, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 3024/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Circle-2(3), Surat vs. M/S. Shree Infra, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2973/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional incom…

The DCIT, Circle-2(3), Surat vs. M/S. Prime Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2971/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The ITO, Ward-2(3)(1), Surat vs. M/S. Avantis Enterprise, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2970/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Central Circle-3, Surat vs. M/S. Chhaya Associates, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2965/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Circle-3, Surat vs. M/S. Milestone Builders, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2963/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Central Circle-3, Surat vs. M/S. Milestone Construction, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2962/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The DCIT, Central Circle-3, Surat vs. M/S. Milestone Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2961/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…, CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The ITO, Ward-2(1)(4), Surat vs. M/S. Vishwas Hitech Infra Project Pvt. Ltd., Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2615/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional incom…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Vishwas Corporation, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2614/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional incom…

The ITO, Ward-2(3)(4), Surat vs. M/S. Vishwas Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2613/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional incom…

The ITO, Ward-2(3)(1), Surat vs. M/S. Anupam Infrastructure, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2340/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 8 of 12 Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The ITO, Ward-2(3)(3), Surat vs. M/S. Png Developers, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2339/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 8 of 12 Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional income…

The ITO, Ward-2(3)(4), Surat vs. M/S. Shree Gokul Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2338/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is no dispute about the fact that there was a survey action u/s.133A, and the assessee offered additional incom…