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 366,369 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

Manoj Kumar Sharma, Jaipur vs. PCIT(Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 283/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Manoj Kumar Sharma, Jaipur vs. PCIT(Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 282/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Manoj Kumar Sharma, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 281/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 223/JPR/2022[2018-19]Status: DisposedITAT Jaipur25 Nov 2022AY 2018-19
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 222/JPR/2022[2017-18]Status: DisposedITAT Jaipur25 Nov 2022AY 2017-18
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 221/JPR/2022[2016/17]Status: DisposedITAT Jaipur25 Nov 2022
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 220/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Circle), Jaipur

In the result appeal of the assessee in the ITA No

ITA 219/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 218/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Ram Kishan Verma, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 217/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 216/JPR/2022[2016-17]Status: DisposedITAT Jaipur25 Nov 2022AY 2016-17
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Harish Jain, Jaipur vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 215/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Harish Jain, Kota vs. PCIT (Central), Jaipur

In the result appeal of the assessee in the ITA No

ITA 214/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

…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 consistentlyheld 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 ord…

Sathyanarayanan Radhika, Coimbatore vs. ACIT, Non Corporate Circle, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 181/CHNY/2021[2016-17]Status: DisposedITAT Chennai07 Sept 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.181/Chny/2021 िनधा"रण वष" /Assessment Year: 2016-17 Sathyanarayanan Radhika, The Asst. Commissioner Of No. 362, Raja Street, Vs. Income Tax, Coimbatore – 641 001. Non Corporate Circle, [Pan: Afgpr-7178-R] Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Joshita Jothi, C.A ""यथ" क" ओर से /Respondent By : Shri Arv Sreenivasan, Addl. Jcit सुनवाई क" तारीख/Date Of Hearing : 07.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 07.09.2022

For Appellant: Ms. Joshita Jothi, C.A ""For Respondent: Shri ARV Sreenivasan, Addl. JCIT
Section 143(3)Section 263Section 269S

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.181/Chny/2021 िनधा"रण वष" /Assessment Year: 2016-17 Sathyanarayanan Radhika, The Asst. Commissioner of No. 362, Raja Street, Vs. Income Tax, Coimbatore – 641 001. Non Corporate Circle, [PAN: AFGPR-7178-R] Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. Joshita Jothi, C.A ""यथ" क" ओर से /Respondent by : Shri…

Sh. Dheeraj Singh Sisodiya, 005, Village Beedmandi, Nayagaon, Ramganjmandi, Kota vs. PCIT (Central), Jaipur

In the result, appeal of the assessee is allowed

ITA 132/JPR/2022[2016-17]Status: DisposedITAT Jaipur10 Aug 2022AY 2016-17
For Appellant: Shri P.C. Parwal (C.A..)For Respondent: Shri Avdhesh Kumar (CIT)
Section 143(3)Section 153ASection 263Section 271(1)(c)Section 271A

…ITR 45 (Del), Rajasthan in CIT vs. KeshrimalParasmal (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. NathoolalBalaram (1980) 125 ITR 596 (MP) had concluded that where the CIT finds that the AO had not initiated penalty…

Sh. Narendar Kumar Agarwal, Jawali Bhawan, Station Road, Alwar vs. PCIT, Jaipur-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 133/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jul 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Avdhesh Kumar (CIT)
Section 139Section 143(3)Section 148Section 263Section 271FSection 50CSection 54F

…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…

Anushakti Chemicals & Drugs Ltd. (Formerly Known As Aarti Healthcare Ltd. Now Merged Into Aarti Industries Ltd.), Mumbai vs. Pr. CIT - Range-2, Mumbai

In the result, the appeal the appeal of the assessee is allowed

ITA 639/MUM/2021[2010-11]Status: DisposedITAT Mumbai23 Nov 2021AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.639/Mum/2021 (िनधा"रण वष" / Assessment Year 2010-11) Anushakti Chemicals & Pr. Cit, Range-2 Drugs Ltd. Room No.1920, 19Th Floor, Air (Formerly Known As Aarti India Building, Nariman बनाम/ Health Care Ltd. Now Point, Mumbai-400 021, Vs. Merged Into Aarti Industries Maharashtra Ltd.) Mumbai (अपीलाथ" / Appellant) (""यथ"/ Respondent) "थायी लेखा सं./Pan No. Aabca2787L अपीलाथ" क" ओर से / Appellant By : Shri Anuj Kisnadwala, Ar ""यथ" क" ओर से / Respondent By : Ms. Shailja Rai, Dr सुनवाई क" तारीख / Date Of Hearing: 15.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 23.11.2021

For Appellant: Shri Anuj Kisnadwala, ARFor Respondent: Ms. Shailja Rai, DR
Section 143(3)Section 143(3)(ii)Section 254Section 263Section 271(1)(c)

…d Rekyan [2000] 242 ITR 45/[2002] 123 Taxman 353 (Delhi), Rajasthan in CIT v. Keshrimal Parasmal [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…

Sunila Awasthi, New Delhi vs. Pr.CIT-12, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 496/DEL/2021[2015-16]Status: DisposedITAT Delhi07 Jul 2021AY 2015-16

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishii.T.A. No. 496/Del/2021 (A.Y. 2015-16) (Through Video Conferencing) Ms. Sunila Awasthi, Principal Cit – 12, E–802, Uniworld City East, Vs. New Delhi. Sector : 30, Gurugram, Haryana. Pan : Aaepa9591J (Respondent) (Appellant) Assessee By : Shri Deepak Chopra, Adv.; & Shri Harpreet Singh Ajmani, Advocate; Department By : Shri H. K. Chaudhary [Cit] – Dr; Date Of Hearing 01.07.2021 Date Of Pronouncement 07.07.2021

For Appellant: Shri Deepak Chopra, Adv.; &For Respondent: Shri H. K. Chaudhary
Section 139(5)Section 143(2)Section 143(3)Section 263Section 271(1)Section 271(1)(c)

…hand 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 in Surendra Prasad Singh &Ors. vs. CIT (1988) 71 CTR (Gau) 125 : (1988) 173 ITR 510 (Gau) and Calcutta High Court in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) have followed the judgment of Delhi High Court in J.K.D' Costa's case (supra). 14. However, Honourable Madhya Pradesh High Court in Addl. CIT vs. Indian Pharmaceuticals (1980) 123 ITR 874 (MP) which has been followed by the same Honourable High Court in Ad…

Kiri Dyes & Chemicals Ltd., Ahmedabad vs. The Pr. CIT-2, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1232/AHD/2018[2003-04]Status: DisposedITAT Ahmedabad10 Oct 2019AY 2003-04

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 1232/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2003-04)

For Appellant: Shri Tushar Hemani & Shri P. B
Section 263Section 271(1)(c)

…ACIT v. Achal Kumar Jain (142 ITR 606) and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45 (Delhi) and in Addl.CIT vs. Sudarshan Talkies (1993) 200 ITR 153 (Delhi); also by Hon’ble Madras High Court in CIT vs. C.K.K.Swami (254 ITR 158); Sarda Prasad Singh v. CIT (173 ITR 510 (Gauhati), it has been hled that if the Commissioner finds, while examining the records of an assessment order under section 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 Commissioner cannot pass an…

Mrs. Sonali Hemant Bha vs. Ar, Mumbai

In the result, assessee's appeal stands allowed

ITA 742/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 May 2019AY 2015-16

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2015-16

For Appellant: Shri Nimesh Chothani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 132Section 132(4)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2015-16 Mrs. Sonali Hemant Pr. CIT -29 Bhavsar, C-10, 3rd Floor, 3, Arihant Darshan, Pratyaksh Kar Bhavan, Vs. V.P. Road, Bandra-Kurla Complex, Mulund (West), Bandra (East), Mumbai – 400 080 Mumbai - 400051 PAN: AKIPB8289N (Appellant) (Respondent) Present for: Assessee by : Shri Nimesh Chothani, A.R. Revenue by : Shri Rahul Raman, D.R. Date of Hearing : 02.05.2019 Date of Pronouncement : 17.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The…