What is CIT v. Atul Mohan Bindal authority for?

The Supreme Court clarifies the scope of penalty under Section 271(1)(c), holding that for its applicability, conditions stated in the provision must strictly exist, and making an incorrect claim in law does not automatically amount to furnishing inaccurate particulars of income.

How many judgments cite CIT v. Atul Mohan Bindal?

200 judgments on BharatTax cite CIT v. Atul Mohan Bindal (9 SCC 589), spanning 2010 to 2025.

Which sections of the Income Tax Act does CIT v. Atul Mohan Bindal come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 115JB, Section 274, Section 14A, Section 276C, Section 37(1).

CIT v. Atul Mohan Bindal (9 SCC 589)

ACIT, Cir-1, Jalpaiguri vs. The Jalpaiguri Central Co-Operative Bank Ltd., Jalpaiguri

In the result, the appeal of the Revenue is accordingly dismissed

ITA 400/KOL/2015[2010-2011]Status: DisposedITAT Kolkata11 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 271(1)(c)Section 274

…'ble Supreme Court in the case of CIT Vs. Reliaance Petroproducts Pvt. Ltd. but could not follow the judgment of Hon'ble High Court in the following cases. a) Union of India (UOI) v/s Dharmendra Textile Processor (2008) 13 SC 369. b) CIT v/s Atul Mohan Bindal 317 ITR 1 (SC) c) Mak Data Pvt Ltd v/s CIT (2014) 1 SCC 674 SC.” 3. In this appeal the assessee has challenged the order of CIT(A) whereby the CIT(A) confirmed the order of Assessing Officer for imposing penalty on the assessee u/s 271(1)(c) of the Income Tax Act, 1961 (Act). 4. The facts and circumstances under which penalty u/s 271(1)(c) of the Act was l…

ACIT, Cir-1, Jalpaiguri vs. The Jalpaiguri Central Co-Operative Bank Ltd., Jalpaiguri

In the result, the appeal of the Revenue is accordingly dismissed

ITA 399/KOL/2015[2009-2010]Status: DisposedITAT Kolkata11 Oct 2017AY 2009-2010

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 271(1)(c)Section 274

…'ble Supreme Court in the case of CIT Vs. Reliaance Petroproducts Pvt. Ltd. but could not follow the judgment of Hon'ble High Court in the following cases. a) Union of India (UOI) v/s Dharmendra Textile Processor (2008) 13 SC 369. b) CIT v/s Atul Mohan Bindal 317 ITR 1 (SC) c) Mak Data Pvt Ltd v/s CIT (2014) 1 SCC 674 SC.” 3. In this appeal the assessee has challenged the order of CIT(A) whereby the CIT(A) confirmed the order of Assessing Officer for imposing penalty on the assessee u/s 271(1)(c) of the Income Tax Act, 1961 (Act). 4. The facts and circumstances under which penalty u/s 271(1)(c) of the Act was l…

ACIT, Cir-1, Jalpaiguri vs. The Jalpaiguri Central Co-Operative Bank Ltd., Jalpaiguri

In the result, the appeal of the Revenue is accordingly dismissed

ITA 396/KOL/2015[2007-2008]Status: DisposedITAT Kolkata11 Oct 2017AY 2007-2008

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 271(1)(c)Section 274

…'ble Supreme Court in the case of CIT Vs. Reliaance Petroproducts Pvt. Ltd. but could not follow the judgment of Hon'ble High Court in the following cases. a) Union of India (UOI) v/s Dharmendra Textile Processor (2008) 13 SC 369. b) CIT v/s Atul Mohan Bindal 317 ITR 1 (SC) c) Mak Data Pvt Ltd v/s CIT (2014) 1 SCC 674 SC.” 3. In this appeal the assessee has challenged the order of CIT(A) whereby the CIT(A) confirmed the order of Assessing Officer for imposing penalty on the assessee u/s 271(1)(c) of the Income Tax Act, 1961 (Act). 4. The facts and circumstances under which penalty u/s 271(1)(c) of the Act was l…

Chaturbhuj T. Batra, Mumbai vs. ACIT Cen Cir 18 & 19, Mumbai

Appeal stands dismissed

ITA 3453/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Oct 2017AY 2004-05

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shailesh Parmar,Ld. ARFor Respondent: V.Vidhyadhar, Ld. DR

Section 132Section 143(3)Section 153ASection 271(1)(c)

…ffer the true and correct income in the same. Regarding suo-moto disallowance of Rs.12.50 Lacs offered by the assessee, we find that the same stood against the assessee in view of the judgment of Hon’ble Apex Court rendered in Mak Data Pvt. Ltd. Vs. CIT [2014 1 SCC 674]. 13. The assessee has placed reliance on the decision of Hon’ble Delhi High Court rendered in PCIT Vs. Neeraj Jindal [393 ITR 1]. However, we find the same distinguishable as that decision dealt with a situation where return filed u/s 153A has been accepted as such by the department without any making any further additions. Here we are dealing wit…

Premkumar T. Batra, Mumbai vs. ACIT Cen Ci R 18 & 19, Mumbai

Appeal stands dismissed

ITA 3447/MUM/2014[2007-08]Status: DisposedITAT Mumbai04 Oct 2017AY 2007-08

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shailesh Parmar,Ld. ARFor Respondent: V.Vidhyadhar, Ld. DR

Section 132Section 143(3)Section 153ASection 271(1)(c)

…ffer the true and correct income in the same. Regarding suo-moto disallowance of Rs.12.50 Lacs offered by the assessee, we find that the same stood against the assessee in view of the judgment of Hon’ble Apex Court rendered in Mak Data Pvt. Ltd. Vs. CIT [2014 1 SCC 674]. 13. The assessee has placed reliance on the decision of Hon’ble Delhi High Court rendered in PCIT Vs. Neeraj Jindal [393 ITR 1]. However, we find the same distinguishable as that decision dealt with a situation where return filed u/s 153A has been accepted as such by the department without any making any further additions. Here we are dealing wit…