How many judgments cite CIT v. Bisauli Tractors?

81 judgments on BharatTax cite CIT v. Bisauli Tractors (299 ITR 219), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Bisauli Tractors come up under?

It is most often cited in judgments turning on Section 271B, Section 44AB, Section 44AA, Section 271A, Section 1872, Section 142(1).

CIT v. Bisauli Tractors

299 ITR 219High Court2008#1407 most cited

What is CIT v. Bisauli Tractors authority for?

If an assessee has not maintained books of accounts, the question of getting those accounts audited under Section 44AB does not arise, and therefore, a penalty under Section 271B for failure to get accounts audited cannot be levied. Non-maintenance of books is separately punishable under Section 271A.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,854 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Bisauli Tractors · penalty under Section 271B · Section 271A · Section 44AB · non-maintenance of books of accounts · failure to get accounts audited · audit not possible without books · deletion of penalty · levy of penalty · section 44AA

Also reported as

165 Taxmann 1

Sections most often in play

Section 271B Section 44AB Section 44AA Section 271A Section 1872 Section 142(1)Section 250 Section 271(1)(c)

Issues it is cited on

section 28(1)penalty under section 271b section 44aa section 271b deletion of penalty section 18 section 271a section 44a section 44ab section 44 penalty u/s 271(1)(c)furnishing inaccurate particulars

Judgments citing CIT v. Bisauli Tractors

Sh. Nirmal Kumar Jain, New Delhi vs. ITO, New Delhi

In the result, both the appeals are allowed

ITA 6645/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Feb 2016AY 2010-11

Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm

For Appellant: Shri Repudaman Thakur, CA

Section 133(6)Section 271(1)(c)Section 271ASection 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI A.T. VARKEY, JM ITA Nos.6696 & 6645/Del/2014 Assessment Year : 2010-11 Nirmal Kumar Jain, Vs. ITO, 195/2, Punja Sharif Prem Gali, Ward-35(5), Kashmere Gate, New Delhi. Delhi. PAN: AAEPJ6164C Assessee by : Shri Repudaman Thakur, CA Deptt. By : Shri Sameer Sharma, Sr. DR Date of Hearing : 02.03.2016 Date of Pronouncement : 02.03.2016 ORDER PER R.S. SYAL, AM: These two appeals by assessee arising out of the orders confirming penalties u/s 271B and section 271(1)(c) of the Income-tax Act, 1961 (hereinafter also calle…