CIT v. C. R. K. Swami

173 ITR 510High Court1988#2596 most cited

What is CIT v. C. R. K. Swami authority for?

The Commissioner of Income Tax cannot use their revisionary power under Section 263 to direct the initiation of penalty proceedings, as penalty proceedings are distinct and separate from assessment proceedings.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. C. R. K. Swami · Section 263 · penalty initiation · revisionary power · assessment proceedings · penalty proceedings · Surendra Prasad Singh · Sarda Prasad Singh · 173 ITR 510

Sections most often in play

Section 263Section 143(3)Section 148Section 270ASection 271(1)(c)Section 132Section 147Section 271(1)(a)

Issues it is cited on

section 271(1)(a)section 271aab(1a)assessment order erroneousrevision under section 263penalty u/s 270asection 263(1)penalty under section 270asection 271aacsection 271aabsection 271aasection 271asection 270

Judgments citing CIT v. C. R. K. Swami

Mahaveer Singh, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

…his opinion about the leviability of penalty as penalty proceedings do not form a part of an assessment proceedings and such finding has also been given in following cases. 1. CIT vs. Keshrimal Parasmal-157 ITR 484 (Rajsthan) 2. Surendra Prasad singh vs. CIT-173 ITR 510 (Guhati) 3. Linotype and machinery limited vs. CIT-192 ITR 337 (Cal.) In all these case view taken by the Delhi High Court in J.K.D. costa's case 133 ITR 7 has been followed. In view of these facts read with above decisions it is respectfully submitted that the order passed by the A.O. and on account of non initiation of penalty u/s 270A it does…

Dubbi Gram Sewa Sahkari Samiti Ltd, Dausa vs. ITO WD, Dausa

In the result, the appeal of the assessee is allowed

ITA 1283/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (V.C.)
Section 139Section 144Section 148Section 263Section 270ASection 271(1)(c)Section 80P

…Delhi)and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45 (Delhi) and in Addl. CIT v. Sudarshan Talkies (1993) 200 ITR 153 (Delhi); also by Hon'ble Madras High Court in CIT v. C. R. K. Swami (2002) 254 ITR 158(Cal) (DPB II 28-29); Sarda Prasad Singh v. CIT (1998) 173 ITR 510 (Gauhati), wherein it has been consistently held that if the CIT finds, while examining the records of an assessment order under S. 263, that the Assessing Officer has not initiated penalty proceedings, he cannot direct initiation of penalty proceedings because penalty proceedings are not a part of assessment proceedings. The CIT cannot pass an o…

Veera Venkata Ramakrishna Mohan Rao Koduri, East Godhavari vs. ACIT, Cirlce - 1, Rajahmundry

In the result, appeal filed by the assessee is allowed

ITA 291/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…Chand Rekyan(1999) 156 CTR (Del) 59 : (2000) 242 ITR 45 (Del). The Rajasthan High Court in CIT vs.Keshrimal Parasmal [1985] 48 CTR (Raj) 61 : [1986] 157 ITR 484 (Raj), Gauhati High Court inSurendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125 : (1988) 173 ITR 510 (Gau) andCalcutta High Court in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) havefollowed the judgment of Delhi High Court in J.K.D's Costa's case (supra). 11. However, Madhya Pradesh High Court in Addl. CIT vs. Indian Pharmaceuticals (1980) 123 ITR874 (MP) which has been followed by the same High Court in Addl. CIT vs. Kantilal Jai…

Veera Venkata Ramakrishna Mohana Rao Koduri, Rajahmundry vs. ACIT, Circle - 1, Rajahmundry

In the result, appeal filed by the assessee is allowed

ITA 290/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…Chand Rekyan(1999) 156 CTR (Del) 59 : (2000) 242 ITR 45 (Del). The Rajasthan High Court in CIT vs.Keshrimal Parasmal [1985] 48 CTR (Raj) 61 : [1986] 157 ITR 484 (Raj), Gauhati High Court inSurendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125 : (1988) 173 ITR 510 (Gau) andCalcutta High Court in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) havefollowed the judgment of Delhi High Court in J.K.D's Costa's case (supra). 11. However, Madhya Pradesh High Court in Addl. CIT vs. Indian Pharmaceuticals (1980) 123 ITR874 (MP) which has been followed by the same High Court in Addl. CIT vs. Kantilal Jai…

Koti Narasimha Reddy Guttikonda, Guntur vs. Principal Commissioner of Income Tax, Vijayawada

In the result, appeal of the assessee is allowed

ITA 332/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.332/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Koti Narasimha Reddy Guttikonda Vs. Pr. Cit 1-99, Rudravaram – 522410 Siddhardha Public School Road Guntur District, Andhra Pradesh Mogalrajapurm Vijayawada – 520010 [Pan: Amcpg7882N] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 147Section 148Section 148ASection 263Section 271(1)(c)

…nd Rekyan [2000] 242 ITR 45/[2002] 123 Taxman 353 (Delhi), Rajasthan in CIT v. KeshrimalParasmal [1986] 157 ITR 484/27 Taxman 447 (Raj.), Calcutta in CIT v. Linotype & Machinery Ltd. [1991] 192 ITR 337 (Cal.) and Gauhati in Surendra Prasad Singh v. CIT [1988] 173 ITR 510/40 Taxman 346 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Addl. CIT v. Indian Pharmaceuticals [1980] 123 ITR 874 (MP.), Addl. CIT v. Kantilal Jain [1980] 125 ITR 373/[1981] 5 Taxman 92 (MP.) and Addl. CWT v. Nathoolal Balaram [1980] 125 ITR 596/3 Taxman 170 (MP.) had concluded that where the…

Singanamala Sarala, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 200/HYD/2024[2020-21]Status: DisposedITAT Hyderabad16 Apr 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri A. Srinivas, C.AFor Respondent: : Ms. M. Narmada, CIT-DR
Section 132Section 143(3)Section 153CSection 153DSection 263Section 269S

…Costa reported in (1982) 133 ITR 7 (Delhi High Court). 2. ACIT Vs. Achal Kumar Jain reported in (1983) 142 ITR 606 (Delhi High Court.) 3. CIT Vs. Keshrimal Parasmal reported in (1986) 157 ITR 484 (Rajasthan High Court) 4. CIT Vs. CRK Swamy reported in (2002) 254 ITR 158 (Mad.) 5. CIT Vs. Rakesh Nain Trivedi reported in (2016) 282 CTR 205 (Punjab & Haryana High Court.) 6. Harish Jain Vs. PCIT reported in (2023) 221 TTJ 276 (Jaipur). 7. CIT Vs. Vegetable Products Limited reported in (1973) 88 ITR 192 (SC). 26.” 6.1 On perusal of the above, we found that, the co-ordinate bench of ITAT has given their findings in li…

Shri Vijay Kumar Patel, Raipur vs. Principal Commissioner of Income-Tax, Raipur-1, Raipur

ITA 212/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115BSection 147Section 263Section 271(1)(c)Section 271ASection 68

…han in Commissioner of Income Tax v. Keshrimal Parasmal (1986) 157 ITR 484 (Raj), Calcutta in Commissioner of Income Tax v. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh and others v. Commissioner of Income Tax (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Additional Commissioner of Income Tax v. Indian Pharmaceuticals (1980) 123 ITR 874 (MP), Additional Commissioner of Income Tax v. Kantilal Jain (1980) 125 ITR 373 (MP) and Addl. CWT v. Nathoolal Balaram (1980) 125 ITR 596 (MP) had concluded that whe…

Kag India Private Limited, Chennai vs. PCIT Central Circle -2, Chennai

In the result the appeal of the assessee is allowed

ITA 1366/CHNY/2024[2020-21]Status: DisposedITAT Chennai11 Dec 2024AY 2020-21

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1366/Chny/2024 िनधा"रणवष" / Assessment Year: 2020-21 The Pcit (Central), M/S. Kag India Pvt Ltd., V. Chennai -2. No. 264/15-1, Sathiyanathan Complex, Velachery Road, East Tambaram, Chennai – 600 059. [Pan: Aadck-5381-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Y. Sridhar, Fca ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तार"ख/Date Of Hearing : 21.11.2024 घोषणा क" तार"ख/Date Of Pronouncement : 11.12.2024 आदेश /O R D E R

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. Nilay Baran Som, CIT
Section 132Section 139Section 153ASection 263Section 270ASection 270A(9)(e)Section 271(1)

…the assessing officer to invoke the applicable penalty provisions of section 270A(9)(e) on the entire sum of Rs.7,41,89,422/- for the AY 2020-21. :-7-: ITA. No:1366/Chny/2024 5. The Ld.AR cited the decision in the case of CIT v. CRK Swamy reported in [2002] 254 ITR 158 (Mad.) and he also cited the decision of the Hon’ble Rajasthan High Court in the case of CIT v.Keshrimal Parasmal reported in [1986] 157 ITR 484 (Raj.) to assail the impugned action of the Ld.PCIT invoking his revisional jurisdiction u/s.263 of the Act to interfere with the initiation of penalty by the AO in the assessment order. 6. Per contra…

Hasmukh Hirji Gada, Pune vs. PCIT (Central), Pune

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

ITA 1023/PUN/2024[2020-21]Status: DisposedITAT Pune07 Nov 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1023/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Hasmukh Hirji Gada, Vs. Pcit (Central), Pune. 1073, Bhosale Mystiqa, Plot No.425, Flat No.203, Gokhale Road, Om Super Market, Shivaji Nagar, Pune- 411002. Pan : Adxps3533L Appellant Respondent Assessee By : Shri Neelesh Khandelwal Revenue By : Shri Keyur Patel Date Of Hearing : 02.09.2024 Date Of Pronouncement : 07.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By Ld. Pcit (Central), Pune For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions Of Law It Be Held That The Order Passed By The Principal Commissioner Of Income Tax Under Section 263 For Initiating The Penalty Under Section 271Aac Of The Act Is Without Jurisdiction & Hence Is Improper, Unwarranted, Unjustified & Contrary To The Provisions Of Law & Facts Prevailing In The Case. The Order Passed U/S. 263 Be Set Aside. The Appellant Be Granted Just & Proper Relief In This Respect.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Keyur Patel
Section 115BSection 132Section 143(3)Section 234ASection 263Section 271ASection 69A

…2 ITR 45 (Del), Rajasthan in CIT vs. Keshrimal Parasmal (1985) 48 CTR (Raj) 61 (1986) 157 ITR 484 (Raj), Calcutta in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125; (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Addl. CIT vs. Indian Pharmaceuticals (1980) 123 ITR 874 (MP), Addl. CIT vs. Kantilal Jain (1980) 125 ITR 373 (MP) and Addl. CWT vs. 9 Nathoolal Balaram (1980) 125 ITR 596 (MP) had concluded that where the CIT finds that the AO had not initiated pen…

Anitha Texcot (India) Private Limited, Tiruppur vs. PCIT - 2, Chennai

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1139/CHNY/2024[2020-21]Status: DisposedITAT Chennai25 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –
Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

Anitha Texcot (India) Private Limited, Tiruppur vs. PCIT - 2, Chennai

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1138/CHNY/2024[2019-20]Status: DisposedITAT Chennai25 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –
Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

Anitha Texcot (India) Private Limited, Tiruppur vs. PCIT - 2, Chennai

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1137/CHNY/2024[2018-19]Status: DisposedITAT Chennai25 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –
Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

Anotra Realators Private Limited, Chennai vs. PCIT (Central)- 1, Chennai

ITA 1451/CHNY/2024[2016-17]Status: DisposedITAT Chennai14 Aug 2024AY 2016-17
Section 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(c)Section 271ASection 69A

…gh courts as under:- i) Addl.CIT vs. Achal Kumar Jain, Keshrimal Parasmal, (1986) 157 ITR 484 (Raj) ii) Addl.CIT vs. Precision Metal Works, (1985) 156 ITR 693 (Del) iii) CWT vs. A.N. Sarvaria, (1986) 161 ITR 694 (Del) iv) Surendra Prasad Singh vs. CIT, (1988) 173 ITR 510, 515 (Gauh) v) CIT vs. Linotype and Machinery Ltd., (1991) 192 ITR 337, 341- 42 (Cal) vi) Addl.CIT vs. Sudershan Talkies, (1993) 200 ITR 153, 156(Del) vii) CIT vs. Sudershan Talkies, (1993) 201 ITR 289, 291 (Del) viii) CIT vs. Nihal Chand Rekyan (2000) 242 ITR 45 (Del) ix) CIT vs. C.R.K. Swamy, (2002) 254 ITR 158, 159 (Mad) x) State of Haryana vs…

Sunil Kumar Ahuja, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, both the appeals of the assessee are allowed

ITA 502/HYD/2023[2013-14]Status: DisposedITAT Hyderabad29 Nov 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 139Section 143(3)Section 263Section 271(1)(c)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 501 & 502/Hyd/2023 (निर्धारण वर्ा / Assessment Years: 2010-11 & 2013-14) Sunil Kumar Ahuja, Dy. Commissioner of Hyderabad Vs. Income Tax, [PAN: ABLPA2822L] Central Circle-1(1), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri K. Madhusudan, CIT-DR सुिवधई की तधरीख/Date of hearing: 23/11/2023 घोर्णध की तधरीख/Pr…

Sunil Kumar Ahuja, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, both the appeals of the assessee are allowed

ITA 501/HYD/2023[2010-11]Status: DisposedITAT Hyderabad29 Nov 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 139Section 143(3)Section 263Section 271(1)(c)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 501 & 502/Hyd/2023 (निर्धारण वर्ा / Assessment Years: 2010-11 & 2013-14) Sunil Kumar Ahuja, Dy. Commissioner of Hyderabad Vs. Income Tax, [PAN: ABLPA2822L] Central Circle-1(1), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri K. Madhusudan, CIT-DR सुिवधई की तधरीख/Date of hearing: 23/11/2023 घोर्णध की तधरीख/Pr…

Prakash Davara, Raipur vs. Assistant Coimmissioner of Income Tax, Circle 4(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 177/RPR/2019[2009-10]Status: DisposedITAT Raipur02 Nov 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: S/shri V.K Singh, CIT-DR &
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 156Section 263Section 271(1)(c)

…ies (1993) 201 ITR 289 (Del) (vi) CIT Vs. Nihal Chand Rekyan (2000) 242 ITR 45 (Del) (vii) CIT Vs. Keshrimal Parasmal (1986) 157 ITR 484 (Raj) (viii) CIT Vs. Linotype & Machinery (1991) 192 ITR 337 ( Cal.) (ix) Surendra Prasad Singh and Ors Vs. CIT (1988) 173 ITR 510 ( Guj.) Referring to the aforesaid judicial pronouncements, it was submitted by the Ld. AR that the Hon’ble Courts had held that where the A.O had not initiated penalty proceedings u/s. 271(1)(c) in the assessment order, the Pr. CIT could not direct him to initiate the same in exercise of his revisionary powers u/s. 263 of the Act. 10. Elaborat…

M/S Eternal Heart Care Centre & Research Institute Pvt. Ltd., 3A, Jagatpura Road, Near Jawahar Circle, Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, appeal filed by the assessee is allowed

ITA 263/JPR/2023[2018-19]Status: DisposedITAT Jaipur06 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Parwal, CA &For Respondent: Shri James Kurian, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 271A

…TR 45 (Del), Rajasthan in CIT vs. Keshrimal Parasmal (1985) 48 CTR (Raj) 61 : (1986) 157 ITR 484 (Raj), Calcutta in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125 : (1988) 173 ITR 510 (Gau) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Addl. CIT vs. Indian Pharmaceuticals (1980) 123 ITR 874 (MP), Addll. CIT vs. Kantilal Jain (1980) 125 ITR 373 (MP) and Addl. CWT vs. Nathoolal Balaram (1980) 125 ITR 596 (MP) had concluded that where the CIT finds that the AO had not initiated penalt…

Sri Aditya Homes Private Limited, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…han in Commissioner of Income Tax v. Keshrimal Parasmal (1986) 157 ITR 484 (Raj), Calcutta in Commissioner of Income Tax v. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh and others v. Commissioner of Income Tax (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Additional Commissioner of Income Tax v. Indian Pharmaceuticals (1980) 123 ITR 874 (MP), Additional Commissioner of Income Tax v. Kantilal Jain (1980) 125 ITR 373 (MP) and Addl. CWT v. Nathoolal Balaram (1980) 125 ITR 596 (MP) had concluded that whe…

Sri Aditya Homes Private Limited, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 230/HYD/2023[2016-17]Status: DisposedITAT Hyderabad21 Jul 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…han in Commissioner of Income Tax v. Keshrimal Parasmal (1986) 157 ITR 484 (Raj), Calcutta in Commissioner of Income Tax v. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh and others v. Commissioner of Income Tax (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Additional Commissioner of Income Tax v. Indian Pharmaceuticals (1980) 123 ITR 874 (MP), Additional Commissioner of Income Tax v. Kantilal Jain (1980) 125 ITR 373 (MP) and Addl. CWT v. Nathoolal Balaram (1980) 125 ITR 596 (MP) had concluded that whe…

Dhankot Filling Station, Gurgaon vs. Pr.CIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 1030/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Apr 2023AY 2017-18

Bench: Shri C.M.Garg & Shri M. Balaganeshdhankot Filling Station, Vs. Pr. Cit, Sultanpur Road, Village Faridabad Dhankot, Gurgaon, Haryana- 122505 (Appellant) (Respondent) Pan: Aaefd7291A Assessee By : Sh. Sandeep Kumar, Ca Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 20/04/2023 Date Of Pronouncement 24/04/2023

For Appellant: Sh. Sandeep Kumar, CAFor Respondent: Sh. T. James Singson, CIT DR
Section 115BSection 143(3)Section 263Section 270ASection 271ASection 275Section 69A

…han in Commissioner of Income Tax v. Keshrimal Parasmal (1986) 157 ITR 484 (Raj), Calcutta in Commissioner of Income Tax v. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh and others v. Commissioner of Income Tax (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Court in Additional Commissioner of Income Tax v. Indian Pharmaceuticals (1980) 123 ITR 874 (MP), Additional Commissioner of Income Tax v. Kantilal Jain (1980) 125 ITR 373 (MP) and Addl. CWT v. Nathoolal Balaram (1980) 125 ITR 596 (MP) had concluded that whe…