CIT v. Behari Lal Pyare Lal

141 ITR 32Reported decision1983#5191 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 366,339 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

Durga Das Vyas, Chennai vs. ITO, Chennai

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

ITA 868/CHNY/2014[1999-2000]Status: DisposedITAT Chennai23 Mar 2017AY 1999-2000

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 867/CHNY/2014[1998-99]Status: DisposedITAT Chennai23 Mar 2017AY 1998-99

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-…