CIT v. Dr. R.C. Gupta & Co.

122 ITR 567High Court1980#4404 most cited

What is CIT v. Dr. R.C. Gupta & Co. authority for?

An assessee cannot escape penalty under section 271(1)(c) for concealed income merely because they agreed to additions after detection and filed a return in response to departmental enquiry, or made tax payments to buy peace.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Dr. R.C. Gupta & Co. · penalty · section 271(1)(c) · concealed income · departmental enquiry · voluntary surrender

Sections most often in play

Section 139(1)Section 139(5)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 44AB

Issues it is cited on

penalty under section 271aabsection 115wsection 115wdsection 115wesection 194ldsection 9(i)(vii)section 270a(2)(a)section 271(l)section 9(i)surrender of incomesection 153(a)section 194l

Judgments citing CIT v. Dr. R.C. Gupta & Co.

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

…cts the provision of section 271(1)(c) of the I.T.Act 1961. Even judicial decisions are also to the same effect, particularly in these few cases iPolo Singh & Co. Vs CIT (Del) 98 ITR 564,CIT Vs Krishna & Co. (Mad) 120 ITR 144,CIT Vs Dr. R.C. Gupta & Co. (Raj) 122 ITR 567, Union Engineering Co. Vs CIT (Ker) 122 ITR 719,ITO Vs Leela Mammen (ITAT, Cochin) 63 TTJ 252, CIT Vs P.B. Shah & Co. (Pvt.) Ltd. (Cal) 113 ITR 587,ACIT Vs S.M. Kannappa Automobiles (P) Ltd. (ITAT, Bang) 72 ITD 474. In all cases the gist is like this "Simply because assessee agreed to addition of concealed income after detection thereof and filed…

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…r been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A) concluded that the Assessee accepting that receipts are in nature of FTS, itself indicates that under reporting has undertaken…

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…r been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A) concluded that the Assessee accepting that receipts are in nature of FTS, itself indicates that under reporting has undertaken…

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…r been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A) concluded that the Assessee accepting that receipts are in nature of FTS, itself indicates that under reporting has undertaken…

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…r been concealed: wherein it has been categorically held • ITO vs Leela Mammen (ITAT, that the said receipts are not taxable. Cochin) 63 TTJ 252 However, to avoid litigation, once the • CIT vs Dr. R.C. Gupta & Co. assessment proceedings were initiated, (Raj.) 122 ITR 719 the assessee made the tax payment • ACIT vs S.M. Kanappa merely to buy peace. Automobiles (P.) Ltd. (ITAT, Bangalore) 72 ITD 474 • T. Prashanth Reddy vs ACIT [2011] 9 taxmann.com 231 (Hyderabad ITAT) - Further, the CIT(A) concluded that the Assessee accepting that receipts are in nature of FTS, itself indicates that under reporting has undertaken…

HARI NARAIN PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result,the appeals of the assessee are dismissed

ITA 273/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

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

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 132(4)Section 139Section 143(3)Section 271A

…ing budgetary provisions and considering the various cases laws cited in the order he held the assessee is liable to pay the penalty. The ld. CIT(A) has also relied upon the decision of Rajasthan High Court in the case of CIT vs. Dr. R.C. Gupta and Co. (1980) 122 ITR 567 (Raj.) wherein the jurisdictional High Court held that certain amount which is admitted as income in the return of income so filed, no further evidence would be necessary to show that it was an amount which represented his income or that it represented his undisclosed income. Here in this case the fact of the case is squarely covered that the ass…

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, JAIPUR

In the result,the appeals of the assessee are dismissed

ITA 272/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

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

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 132(4)Section 139Section 143(3)Section 271A

…ing budgetary provisions and considering the various cases laws cited in the order he held the assessee is liable to pay the penalty. The ld. CIT(A) has also relied upon the decision of Rajasthan High Court in the case of CIT vs. Dr. R.C. Gupta and Co. (1980) 122 ITR 567 (Raj.) wherein the jurisdictional High Court held that certain amount which is admitted as income in the return of income so filed, no further evidence would be necessary to show that it was an amount which represented his income or that it represented his undisclosed income. Here in this case the fact of the case is squarely covered that the ass…

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT
Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

…d/recorded documents found at business premises of assessce during survey, that assessee came with a surrender and even in penalty proceedings it did not establish its bonafides. (xvii) The Hon'ble Rajasthan High Court in CIT v. Dr. R.C. Gupta and Co. [1980] 122 ITR 567 (Raj] held that once the assessee admits that certain amount represents his income. no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held by the Hon'ble Bombay High Court in the case of Western Automobiles (India) v. CIT (1978) 112…

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8172/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8171/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Mar 2021AY 2015-16

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8170/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8169/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8168/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, NEW DELHI

Appeal is allowed

ITA 8167/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Mar 2021AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

ASHHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8166/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8165/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8164/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE- 7, NEW DELHI

Appeal is allowed

ITA 8163/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8162/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8161/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…t proceedings.” 14. In view of the above principles, it is very much evident that the voluntary disclosure of income does not release the assessee from the mischief of penal proceedings. It has been held in the case of CIT v. Dr. R.C. Gupta & Co. (1980) 15. 122 ITR 567 (Raj) that once the assessee admits that certain amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee…

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