CIT v. Behari Lal Pyare Lal

141 ITR 32Reported decision1983#5200 most cited

What is CIT v. Behari Lal Pyare Lal authority for?

Protective penalties cannot be levied if the substantive additions upon which they are based have been deleted.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Behari Lal Pyare Lal · 141 ITR 32 · protective penalties · substantive additions deleted · penalty proceedings · section 271(1)(c) · section 147 · section 148 · protective assessment

Sections most often in play

Section 147Section 148Section 271(1)(c)

Issues it is cited on

section 275(1)(a)section 275(1)section 275protective assessmentpenalty proceedings initiatedrevision under section 263section 264survey under section 133asection 246section 246afurnishing inaccurate particulars of incomepenalty under section 271(1)(c)

Judgments citing CIT v. Behari Lal Pyare Lal

SHIVRATAN MOTILALJI RATHI HUF,INDIA vs. INCOME TAX OFFICER, WARD-1, JALNA, INDIA

In the result, all the three appeals of the assessee are allowed

ITA 2599/PUN/2024[2007-08]Status: DisposedITAT Pune20 Mar 2025AY 2007-08

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2599, 1704 & 2256/Pun/2024 Assessment Years : 2007-08, 2009-10 & 2010-11

For Appellant: Smt. Smruti SabniaFor Respondent: Shri Arvind Desai
Section 147Section 271(1)(c)

…itself have been deleted, there remains no ground for levy of penalty on the protective addition which itself does not stand for. He further referring to the judgment of Hon’ble Punjab and Haryana High Court in the case of CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 where it is held that protective order under law is possible but not order of protective penalties. 3. On the other hand, ld. Departmental Representative supported the orders of the lower authorities. 4. We have heard the rival contentions and perused the record placed before us. Admittedly, the impugned penalties have been levied in the hands o…

SHIVRATAN MOTILALJI RATHI HUF,PUNE vs. ITO JALNA, JALNA

In the result, all the three appeals of the assessee are allowed

ITA 2256/PUN/2024[2010-11]Status: DisposedITAT Pune20 Mar 2025AY 2010-11

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2599, 1704 & 2256/Pun/2024 Assessment Years : 2007-08, 2009-10 & 2010-11

For Appellant: Smt. Smruti SabniaFor Respondent: Shri Arvind Desai
Section 147Section 271(1)(c)

…itself have been deleted, there remains no ground for levy of penalty on the protective addition which itself does not stand for. He further referring to the judgment of Hon’ble Punjab and Haryana High Court in the case of CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 where it is held that protective order under law is possible but not order of protective penalties. 3. On the other hand, ld. Departmental Representative supported the orders of the lower authorities. 4. We have heard the rival contentions and perused the record placed before us. Admittedly, the impugned penalties have been levied in the hands o…

SHIVRATAN MOTILAL RATHI,JALNA vs. INCOME TAX OFFICER, WARD-1, JANA, JALNA

In the result, all the three appeals of the assessee are allowed

ITA 1704/PUN/2024[2009-10]Status: DisposedITAT Pune20 Mar 2025AY 2009-10

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2599, 1704 & 2256/Pun/2024 Assessment Years : 2007-08, 2009-10 & 2010-11

For Appellant: Smt. Smruti SabniaFor Respondent: Shri Arvind Desai
Section 147Section 271(1)(c)

…itself have been deleted, there remains no ground for levy of penalty on the protective addition which itself does not stand for. He further referring to the judgment of Hon’ble Punjab and Haryana High Court in the case of CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 where it is held that protective order under law is possible but not order of protective penalties. 3. On the other hand, ld. Departmental Representative supported the orders of the lower authorities. 4. We have heard the rival contentions and perused the record placed before us. Admittedly, the impugned penalties have been levied in the hands o…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2698/CHNY/2018[2003-04]Status: DisposedITAT Chennai30 Nov 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2697/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2696/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2695/CHNY/2018[2000-01]Status: DisposedITAT Chennai30 Nov 2022AY 2000-01

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2694/CHNY/2018[1999-00]Status: DisposedITAT Chennai30 Nov 2022AY 1999-00

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2693/CHNY/2018[1998-99]Status: DisposedITAT Chennai30 Nov 2022AY 1998-99

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

D.SRINIVAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2692/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

D.SRINIVAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2691/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

…view of the judgement of the Hon’ble Madras High Court dated 07.03.2022 in T.C.A. nos. 640, 644 and 649 to 652 of 2019 and 424 & 425 of 2020. 28. So far as case law brought on record in the form of paper book-1 in the cases of (1) CIT v. Behari Lal Pyare Lal 141 ITR 32 (1983) Pubnjab & Haryana, (2) Bhailal Manilal Patel vs. CIT 49 taxmann.com 539 (2014) Gujarat, (3) CIT vs. Super Steel (Sales) Co. 47 Taxmann 36 (1989) Calcutta, (4) S. Narayanan vs. CIT 80 taxmann.com 20(2017) Madras, (5) CIT v. Manjunath Cotton & Ginning Factory 35 taxmann.com 250 (2013) Karnataka), (6) Dilip N. Shroff vs. JCIT 161 Taxman 218 (2…

DCIT, NEW DELHI vs. M/S NIRALA HOUSING PVT. LTD.,, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs.…

NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3155/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs.…

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3137/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs.…

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3136/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs.…

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3135/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

…. ACIT, ITAT Mumbai, [2016] 45 ITR (T) 177 8. Bhailal Manilal Patel v. CIT, [2014] 49 taxmann.com 539 (Gujarat)/[2015] 232 Taxman 483 (Gujarat) 9. Calcutta High Court in CIT v. Super Steel (Sales) Co. [1989] 178 ITR 451 10. CIT vs. Behari Lal Pyare Lal [1983] 141 ITR 32 11. Abhay Kumar v. ACIT, [1997] 63 ITD 15 (Patna ) (TM) 12. Surjeet Singh Mahan Singh v. WTO, [1998] 64 ITD 104 (Delhi)/[1997] 59 TTJ 504 (Delhi) (6) The Ld. CIT (DR) vehemently supported the orders of Ld. CIT(A) as far as imposition of penalty U/s 271AAA of I.T. Act is concerned. He submitted that the assessees’ claim that the disclosures of Rs.…

DURGA DAS VYAS,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals of the assessees are allowed for statistical purposes

ITA 872/CHNY/2014[2003-2004]Status: DisposedITAT Chennai23 Mar 2017AY 2003-2004

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Respondent: Shri R. Durai Pandian, JCIT
Section 271(1)(c)Section 275

…uper Steel (Sales) Co. (1989) 178 ITR 451 and on the judgment of Gauhati High Court in Metal Stores v. CIT 91990) 186 ITR 612. The Ld.counsel has also placed his reliance on the judgment of Punjab & Haryana High Court in CIT v. Behari Lal Pyare Lal (1983) 141 ITR 32. 4. Shri N.V. Balaji, the Ld.counsel for the assessees, further submitted that for all the assessment years, except assessment for assessment year 2001-02, the assessments were completed on 06.03.2006 in the case of the assessee-Shri Durga Das Vyas and on 30.12.2008 in the case of the assessee-Shri D. Srinivas Vyas. For the assessment year 2001-…

DURGA DAS VYAS,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals of the assessees are allowed for statistical purposes

ITA 871/CHNY/2014[2002-2003]Status: DisposedITAT Chennai23 Mar 2017AY 2002-2003

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Respondent: Shri R. Durai Pandian, JCIT
Section 271(1)(c)Section 275

…uper Steel (Sales) Co. (1989) 178 ITR 451 and on the judgment of Gauhati High Court in Metal Stores v. CIT 91990) 186 ITR 612. The Ld.counsel has also placed his reliance on the judgment of Punjab & Haryana High Court in CIT v. Behari Lal Pyare Lal (1983) 141 ITR 32. 4. Shri N.V. Balaji, the Ld.counsel for the assessees, further submitted that for all the assessment years, except assessment for assessment year 2001-02, the assessments were completed on 06.03.2006 in the case of the assessee-Shri Durga Das Vyas and on 30.12.2008 in the case of the assessee-Shri D. Srinivas Vyas. For the assessment year 2001-…

DURGA DAS VYAS,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals of the assessees are allowed for statistical purposes

ITA 870/CHNY/2014[2001-02]Status: DisposedITAT Chennai23 Mar 2017AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Respondent: Shri R. Durai Pandian, JCIT
Section 271(1)(c)Section 275

…uper Steel (Sales) Co. (1989) 178 ITR 451 and on the judgment of Gauhati High Court in Metal Stores v. CIT 91990) 186 ITR 612. The Ld.counsel has also placed his reliance on the judgment of Punjab & Haryana High Court in CIT v. Behari Lal Pyare Lal (1983) 141 ITR 32. 4. Shri N.V. Balaji, the Ld.counsel for the assessees, further submitted that for all the assessment years, except assessment for assessment year 2001-02, the assessments were completed on 06.03.2006 in the case of the assessee-Shri Durga Das Vyas and on 30.12.2008 in the case of the assessee-Shri D. Srinivas Vyas. For the assessment year 2001-…

DURGA DAS VYAS,CHENNAI vs. ITO, CHENNAI

In the result, all the appeals of the assessees are allowed for statistical purposes

ITA 869/CHNY/2014[2000-2001]Status: DisposedITAT Chennai23 Mar 2017AY 2000-2001

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Respondent: Shri R. Durai Pandian, JCIT
Section 271(1)(c)Section 275

…uper Steel (Sales) Co. (1989) 178 ITR 451 and on the judgment of Gauhati High Court in Metal Stores v. CIT 91990) 186 ITR 612. The Ld.counsel has also placed his reliance on the judgment of Punjab & Haryana High Court in CIT v. Behari Lal Pyare Lal (1983) 141 ITR 32. 4. Shri N.V. Balaji, the Ld.counsel for the assessees, further submitted that for all the assessment years, except assessment for assessment year 2001-02, the assessments were completed on 06.03.2006 in the case of the assessee-Shri Durga Das Vyas and on 30.12.2008 in the case of the assessee-Shri D. Srinivas Vyas. For the assessment year 2001-…

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CIT v. Behari Lal Pyare Lal (141 ITR 32) — Cited in 22 Judgments | BharatTax