CIT v. Atul Mohan Bindal

9 SCC 589Supreme Court of India2009#466 most cited

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.

200

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

CIT v. Atul Mohan Bindal · Section 271(1)(c) penalty · furnishing inaccurate particulars · concealment of income · incorrect claim in law · conditions for penalty u/s 271(1)(c) · Section 274 · levy of penalty · AO satisfaction penalty

Also reported as

317 ITR 1183 Taxmann 4441 GSTR 66

Sections most often in play

Section 271(1)(c)Section 115JBSection 274Section 14ASection 276CSection 37(1)Section 10AASection 143(3)
Read the full judgment

Issues it is cited on

section 276csection 276furnishing inaccurate particularspenalty under section 271(1)(c)furnishing inaccurate particulars of incomesection 274concealment of incomepenalty u/s 271(1)(c)fees for technical servicessection 271(1)levy of penaltysection 271(1)(c)

Judgments citing CIT v. Atul Mohan Bindal

Kamani Oil Industries P.Ltd, Mumbai vs. DCIT 6(2), Mumbai

In the result the appeal of the assessee is allowed

ITA 1917/MUM/2015[2009-10]Status: DisposedITAT Mumbai26 Jul 2016AY 2009-10

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.1917/Mum/2015 (ननधधायण वषा / Assessment Year : 2009-10) M/S Kamani Oil Industriesl बनाम/ Dy. Commissioner Of Income Tax- 6(2),Mumbai Pvt.Ltd.,317, Pooran Asha Vs. Building, Narsi Natha St.,Masjit, Mumbai-400009 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Jitendra Jain
Section 143(3)Section 271(1)Section 35D

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ए” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE S/SHRI JOGINDER SINGH (JM), AND RAJESH KUMAR,(AM) आमकय अऩीर सं./I.T.A. No.1917/Mum/2015 (ननधधायण वषा / Assessment Year : 2009-10) M/s Kamani Oil Industriesl बनाम/ Dy. Commissioner of Income Tax- 6(2),Mumbai Pvt.Ltd.,317, Pooran Asha Vs. Building, Narsi Natha St.,masjit, Mumbai-400009 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN/GIR No. :AACK4395B अऩीरधथी ओय से / Appellant by: Shri Jitendra Jain प्रत्मथी की ओय से/Respondent by Shri H M Wanare सुनवधई की तधयीख / Da…

Qpro Infotech Ltd, Mumbai vs. DCIT 2(3), Mumbai

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

ITA 2197/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jul 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 Qpro Infotech Ltd., Dcit 2(3) Ratnajyot 1-B, Mumbai बनाम/ Pushpam, 30E, Vs. Cawasji Patel Street, Fort, Mumbai-400001 (Assessee) (Revenue) P.A. No.Aaacq0953H Appellant By Shri Dharmesh Shah ( Ar) Revenue By Capt. Pradeep S. Arya ( Sr. Dr)

Section 271(1)(c)Section 36(1)(iii)Section 37(1)

…e penalty unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal [2009] 9 SCC 589, where this court was considering the same provision, the court observed that the Assessing Officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This court referred to another decision of this court in Union of India v. Dharamendra Textile Processors [2008] 13 SCC…

DCIT, Bangalore vs. M/S Ghodawat Enterprises Pvt. Ltd., Bangalore

In the result, appeal the filed by the revenue is dismissed

ITA 1613/BANG/2014[2005-06]Status: DisposedITAT Bangalore03 Jun 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 3(1)(2) Bangalore. … Appellant Vs. M/S.Ghodawat Enterprises Pvt. Ltd. 1St Floor, Embassy Point, 150, Infantry Road, Bangalore. … Respondent Aaccm6628B

For Appellant: Dr. P.K.Srihari, Addl.CIT(DR)For Respondent: None
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Deputy Commissioner of Income-tax, Circle 3(1)(2) Bangalore. … Appellant Vs. M/s.Ghodawat Enterprises Pvt. Ltd. 1st floor, Embassy Point, 150, Infantry Road, Bangalore. … Respondent AACCM6628B Appellant by : Dr. P.K.Srihari, Addl.CIT(DR) Respondent by : None. Date of hearing : 19/05/2016 Date of pronouncement : 03/06/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the CIT(A), Kolhapur, dated 15/9/2014 del…

DCIT Cir 3(1), Mumbai vs. Cifco Properties P Ltd, Mumbai

In the result, these appeals filed by the Revenue are dismissed

ITA 6007/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 271(1)(c)

…provision cannot be invoked. By 16 CIFCO Properties P.L. any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT vs. Atul Mohan Bindal (2009) 225 CTR (SC) 248 . (2009) 28 DTR (SC) 1 : (2009) 9 SCC 589, where this Court was considering the same provision, the Court observed that the AO has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This Court referred to another decision of this Court in Union of India vs. Dharamendra Textile Processors (2007) 212 CTR (SC) 432 : (2…

DCIT Cir 3(1), Mumbai vs. Cifco Properties P Ltd, Mumbai

In the result, these appeals filed by the Revenue are dismissed

ITA 6006/MUM/2014[2006-07]Status: DisposedITAT Mumbai31 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 271(1)(c)

…provision cannot be invoked. By 16 CIFCO Properties P.L. any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT vs. Atul Mohan Bindal (2009) 225 CTR (SC) 248 . (2009) 28 DTR (SC) 1 : (2009) 9 SCC 589, where this Court was considering the same provision, the Court observed that the AO has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This Court referred to another decision of this Court in Union of India vs. Dharamendra Textile Processors (2007) 212 CTR (SC) 432 : (2…

Shree Cental Silk Mills, Mumbai vs. ITO 14(3)(2), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 5359/MUM/2014[2008-09]Status: DisposedITAT Mumbai18 May 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos.5359 To 5361/Mum/2014 ("नधा"रण वष" / Assessment Year: 2008-09 To 2010-11 M/S. Shree Central Silk The Ito 14(3)(2), बनाम/ Mills, 6Th Floor, Earnest House, Vs. 673, Madhavrai Lane, Mumbai-400 021 M.J. Market, Mumbai-400 02 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aatfs 7036H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Assessee By: Shri Dhirendra M. Shah Shri Vishwas Jadhav ""यथ" क" ओर से/Revenue By:

For Appellant: Shri Dhirendra M. Shah
Section 148Section 24Section 271(1)(c)

…e penalty unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal (2009) 9 SCC 589, where this Court was considering the same provision, the Court observed that the assessing officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This Court referred to another decision of this Court in Union of India v. Dharamendra Textile Processors as also the de…

ACIT 12(3), Mumbai vs. Lemuir Air Express, Mumbai

The appeal is dismissed

ITA 3055/MUM/2010[2004-05]Status: DisposedITAT Mumbai18 May 2016AY 2004-05
For Appellant: Ms. Aarti Vissanji-ARFor Respondent: Shri S.K. Bepari-DR
Section 143(3)Section 254(1)Section 271(1)(c)Section 28Section 54E

…penalty unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal [(2009) 9 SCC 589] where this Court was considering the same provision, the Court observed that the assessing officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This Court referred to another decision of this Court in Union of India v. Dharamendra Textile Processors [(2008) 13 SCC…

Mitsui Prime Advanced Composites India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal is allowed

ITA 550/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Apr 2016AY 2010-11

Bench: Shri R.S. Syal, Am & Shri C.M. Garg, Jm Assessment Year : 2010-11

For Appellant: Shri Kanchan Kaushal, CA &For Respondent: Shri Amrendra Kumar, CIT, DR
Section 271(1)(c)

…d. DR also placed reliance on the judgments of the Hon’ble Supreme Court in the case of Mak Data P. Ltd. vs. CIT (2013) 358 ITR 593 (SC); Union of India vs. Dharmendra Textile Processors and Ors. (2008) 306 ITR 277 (SC) and CIT vs. Atul Mohan Bindal (2009) 317 ITR 1 (SC) to support the sustenance of the instant penalty. In our considered opinion, such a reliance is improper in so far as the facts under consideration are concerned. In Mak Data P. Ltd. (supra), there was a survey conducted in case of that assessee’s sister concern which divulged the assessee’s involvement. The assessee surrendered a particular…

Roselin Mercantile Ltd, Mumbai vs. ITO 4(3)(2), Mumbai

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 2753/MUM/2012[2004-05]Status: DisposedITAT Mumbai04 Mar 2016AY 2004-05

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Ms. Aarti SatheFor Respondent: Shri B.S. Bist (Sr. DR)
Section 24Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI RAM LAL NEGI (JM) I.T.A. NOS. 2751 TO 2753/MUM/2012 (Assessment Years 2002-2003 to 2004-05) M/s. Roselin Mercantile Vs. ITO – 4(3)(2), Limited, Mumbai Vithal Sadan, 5th floor, 342, Kalbadevi Road, Mumbai 400 002. (Appellant) .. (Respondent) PAN No.AABCR4977K Assessee by : Ms. Aarti Sathe Department by : Shri B.S. Bist (Sr. DR) Date of Hearing : 29.02.2016 Date of Pronouncement : 04.03.2016 O R D E R PER B.R. BASKARAN, AM :- All these appeals filed by the assessee are directed against the orders passed by Ld CIT(A)…

Roselin Mercantile Ltd, Mumbai vs. ITO 4(3)(2), Mumbai

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 2752/MUM/2012[2003-04]Status: DisposedITAT Mumbai04 Mar 2016AY 2003-04

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Ms. Aarti SatheFor Respondent: Shri B.S. Bist (Sr. DR)
Section 24Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI RAM LAL NEGI (JM) I.T.A. NOS. 2751 TO 2753/MUM/2012 (Assessment Years 2002-2003 to 2004-05) M/s. Roselin Mercantile Vs. ITO – 4(3)(2), Limited, Mumbai Vithal Sadan, 5th floor, 342, Kalbadevi Road, Mumbai 400 002. (Appellant) .. (Respondent) PAN No.AABCR4977K Assessee by : Ms. Aarti Sathe Department by : Shri B.S. Bist (Sr. DR) Date of Hearing : 29.02.2016 Date of Pronouncement : 04.03.2016 O R D E R PER B.R. BASKARAN, AM :- All these appeals filed by the assessee are directed against the orders passed by Ld CIT(A)…

Roselin Mercantile Ltd, Mumbai vs. ITO 4(3)(2), Mumbai

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 2751/MUM/2012[2002-03]Status: DisposedITAT Mumbai04 Mar 2016AY 2002-03

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm)

For Appellant: Ms. Aarti SatheFor Respondent: Shri B.S. Bist (Sr. DR)
Section 24Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI RAM LAL NEGI (JM) I.T.A. NOS. 2751 TO 2753/MUM/2012 (Assessment Years 2002-2003 to 2004-05) M/s. Roselin Mercantile Vs. ITO – 4(3)(2), Limited, Mumbai Vithal Sadan, 5th floor, 342, Kalbadevi Road, Mumbai 400 002. (Appellant) .. (Respondent) PAN No.AABCR4977K Assessee by : Ms. Aarti Sathe Department by : Shri B.S. Bist (Sr. DR) Date of Hearing : 29.02.2016 Date of Pronouncement : 04.03.2016 O R D E R PER B.R. BASKARAN, AM :- All these appeals filed by the assessee are directed against the orders passed by Ld CIT(A)…

Jdit, New Delhi vs. M/S. Voith Siemens Hydro Kraftwersketechnik Gmbh & Co., Kg, New Delhi

In the result the appeal of the revenue is dismissed

ITA 5075/DEL/2011[2004-05]Status: DisposedITAT Delhi09 Feb 2016AY 2004-05

Bench: Shri I.C.Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Gaurav Dudeja, Sr. DRFor Respondent: Sh.Rajan Bhatia, CA
Section 115ASection 143(3)Section 271(1)(c)Section 44BSection 44D

…e penalty unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal [2009] 9 SCC 589*, where this court was considering the same provision, the court observed that the Assessing Officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This court referred to another decision of this court in Union of India v. Dharamendra Textile Processors [2008] 13 SCC…

ACIT 15(3), Mumbai vs. Neelkanth Palm Realty, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3922/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Gyneshwar KataramFor Respondent: Shri S.R.Kirtane
Section 271(1)(c)Section 80I

…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 AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.3922/Mum/2014 (नििाारण वषा / Assessment Year :2008-2009) ACIT-15(3), Mumbai-400007 Vs. Neelkanth Palm Realty, Fine House, Fifth Floor, Anandji Lane, M.G.Road, Ghatkoper(E), Mumbai- 400077 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAEEN 5224 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri S.R.Kirtane ननधाारयती की ओर से /Assessee by : Shri Gyneshwar Kataram सुनवाई की तायीख / Date of Hearing : 30/11/2…

Gouri Das Maity, Purba Medinipur vs. Income Tax Officer-Ward-2, Haldia, Purba Medinipur

In the result, the appeal of the assessee is allowed as stated above

ITA 2590/KOL/2013[2007-2008]Status: DisposedITAT Kolkata02 Feb 2016AY 2007-2008

Bench: : Shri M. Balaganesh

For Appellant: Shri Vianeshwar Nath Dutta, Advocate, ld.ARFor Respondent: Shri A.R Roy, JCIT, ld.Sr.DR
Section 143(3)Section 271Section 271(1)Section 68

…cealed the particulars of income or whether the assessee has furnished inaccurate particulars of income. 11. The Assessing Officer in this case levied the penalty for both the charges without mentioning any specific charge. In CIT v. Atul Mohan Bindal [2009] 317 ITR 1(SC), where Hon'ble Supreme Court was considering the same provision, it observed that the assessing officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of ITA No. 2590/Kol/2013-C-AM 2 Smt. Gouri Das Maity such income. Thus the satisfaction of the Assessing Officer about the conc…

M/S. Alpna Packaging Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result the appeal is dismissed

ITA 1415/DEL/2015[2005-06]Status: DisposedITAT Delhi22 Jan 2016AY 2005-06

Bench: Shri Vijay Pal Raoalpna Packaging Pvt. Ltd, Ito, Alpna Cinema Building, Ward-1(3), Vs. Model Town, New Delhi Delhi Pan:Aacca9729K (Appellant) (Respondent)

For Appellant: Sh. K. Sampath, AdvFor Respondent: Dr. Anjula Jain, Sr. DR
Section 143(1)Section 271Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”: NEW DELHI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER Alpna Packaging Pvt. Ltd, ITO, Alpna Cinema Building, Ward-1(3), Vs. Model Town, New Delhi Delhi PAN:AACCA9729K (Appellant) (Respondent) Appellant by : Sh. K. Sampath, Adv Respondent by : Dr. Anjula Jain, Sr. DR Date of Hearing 17.12.2015 Date of pronouncement 22.01.2016 O R D E R This appeal by the assessee is directed against the order dated 05.01.2015 of ld. CIT(A), New Delhi arising from penalty order passed u/s 271(1)(c) of the Act for the Assessment Year 2005-06. 2. The assessee has raised the follow…

ACIT, New Delhi vs. M/S. Hcl Infosystems Ltd., New Delhi

In the result, all the three Appeals filed by the Revenue stand dismissed

ITA 6420/DEL/2012[2008-09]Status: DisposedITAT Delhi08 Jan 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. Adv. & Sh. RohitFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 14A(2)

…ITA NOS. 3924,6419&6420/Del/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 3924 & 6419/DEL/2012 A.YRS. : 2007-08 & 2008-09 ACIT, M/S HCL CORPORATION LTD., 806 SIDHARTHA, 96, CENTRAL CIRCLE-2, VS. NEHRU PLACE, ROOM NO. 323, 3RD FLOOR, NEW DELHI - 19 ARA CENTRE, JHANDEWALAN EXTN., (PAN: AAACS0921R) NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) I.T.A. No. 6420/DEL/2012 A.Y. : 2008-09 M/S HCL INFOSYSTEMS LTD., ACIT, 806 SIDHARTHA, 9…

ACIT, New Delhi vs. M/S. Hcl Corporation Ltd., New Delhi

In the result, all the three Appeals filed by the Revenue stand dismissed

ITA 6419/DEL/2012[2008-09]Status: DisposedITAT Delhi08 Jan 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. Adv. & Sh. RohitFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 14A(2)

…ITA NOS. 3924,6419&6420/Del/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 3924 & 6419/DEL/2012 A.YRS. : 2007-08 & 2008-09 ACIT, M/S HCL CORPORATION LTD., 806 SIDHARTHA, 96, CENTRAL CIRCLE-2, VS. NEHRU PLACE, ROOM NO. 323, 3RD FLOOR, NEW DELHI - 19 ARA CENTRE, JHANDEWALAN EXTN., (PAN: AAACS0921R) NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) I.T.A. No. 6420/DEL/2012 A.Y. : 2008-09 M/S HCL INFOSYSTEMS LTD., ACIT, 806 SIDHARTHA, 9…

ACIT, New Delhi vs. M/S Hcl Corporation Ltd., New Delhi

In the result, all the three Appeals filed by the Revenue stand dismissed

ITA 3924/DEL/2012[2006-07]Status: DisposedITAT Delhi08 Jan 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. Adv. & Sh. RohitFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 14A(2)

…ITA NOS. 3924,6419&6420/Del/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 3924 & 6419/DEL/2012 A.YRS. : 2007-08 & 2008-09 ACIT, M/S HCL CORPORATION LTD., 806 SIDHARTHA, 96, CENTRAL CIRCLE-2, VS. NEHRU PLACE, ROOM NO. 323, 3RD FLOOR, NEW DELHI - 19 ARA CENTRE, JHANDEWALAN EXTN., (PAN: AAACS0921R) NEW DELHI (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) I.T.A. No. 6420/DEL/2012 A.Y. : 2008-09 M/S HCL INFOSYSTEMS LTD., ACIT, 806 SIDHARTHA, 9…

Smt. Rachna Arora, New Delhi vs. ITO, New Delhi

In the result the appeals of the assessees are allowed

ITA 4079/DEL/2014[2001-02]Status: DisposedITAT Delhi22 Dec 2015AY 2001-02

Bench: Shri Vijay Pal Raorachna Arora, Ito, B-424, Meera Bagh, Ward-25(3), Vs. New Delhi New Delhi Pan:Aikpa0370Q (Assessee) (Respondent) Shanti Arora, Ito, B-424, Meera Bagh, Ward-25(3), Vs. New Delhi New Delhi Pan:Aikpa0370Q (Assessee) (Respondent) Amit Arora, Ito, B-424, Meera Bagh, Ward-25(3), Vs. New Delhi New Delhi Pan:Aikpa0370Q (Assessee) (Respondent)

For Appellant: Sh. B.B. Bhagar, AdvFor Respondent: Dr. Anjula Jain, Sr. DR
Section 144Section 147Section 148Section 271(1)(c)

…assessed income and return income. She has also relied upon the decision of the Hon’ble Supreme Court in the case of Union of India & Others v. Dharmendra Textile Processors & Others, (2007) 295 ITR 244 as well in the case of Mak Data (P) Ltd. v. CIT, (2014) 1 SCC 674. Thus the ld DR has supported the order of the authorities below and submitted that when the assessee has failed to discharge its onus to prove the transaction of gift as genuine and the addition made by the AO has attained finality then as per explanation of section 271(1)(c) the penalty in the case of the assessee is justified. 5. I have consider…

Ishween Kaur, New Delhi vs. ITO, New Delhi

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

ITA 1836/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Dec 2015AY 2007-08

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 144Section 271Section 271(1)(c)Section 274

…ings does not specify as to under which limb the notice has been issued. It is also noted that the Assessing Officer in the assessment order has not initiated the penalty under any particular charge. In the case of CIT vs. Atul Mohan Bindal reported in (2009) 9 SCC 589 the Hon’ble Supreme Court has considered a similar situation. It has been observed by the Hon’ble SC that the Assessing Officer has to be satisfied that a person has concealed the particulars of income or furnished inaccurate particulars of such income. Thus, satisfaction of the Assessing Officer about the concealment of particulars of income or fu…