CIT v. Hissaria Brothers

386 ITR 719Supreme Court of India2016#1687 most cited

What is CIT v. Hissaria Brothers authority for?

The relevant date for determining the limitation period under Section 275(1)(c) for passing penalty orders under Sections 271D and 271E is the date of passing the assessment order.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Hissaria Brothers SC · penalty order limitation period · Section 275(1)(c) · Section 271D penalty · Section 271E penalty · date of assessment order for penalty · limitation for penalty under 269SS · limitation for penalty under 269T · Supreme Court penalty limitation · income tax penalty time limit

Also reported as

74 Taxmann.com 22

Sections most often in play

Section 271DSection 271ESection 269TSection 269SSSection 275Section 275(1)(c)Section 153ASection 143(3)

Issues it is cited on

section 275(1)(a)section 275(1)section 275(1)(c)penalty under section 271esection 245hsection 275section 269tsection 271epenalty under section 271dsection 261revision under section 263section 129

Judgments citing CIT v. Hissaria Brothers

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…ere held to be time-barred. 11. The decision of Hon’ble Rajasthan High Court has already been approved by Hon’ble Supreme Court in Civil Appeal No. 5254 of 2008, Judgement & Order dated 22.08.2016, Commissioner of Income-tax, Bikaner Vs. Hissaria Brothers, 386 ITR 719, the relevant portion of Hon’ble Supreme Court’s order is re-produced below: “On perusing the judgment of the High Court, it is found that penalty imposed on the respondent herein was also set aside on the ground that the provisions of Section 271-D and 271-E of the Income Tax Act were invoked after six months of limitation and, therefore, such…

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result the appeals filed by the assessee are hereby allowed

ITA 710/SRT/2025[2009-10]Status: DisposedITAT Surat25 Nov 2025AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 148Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 709 & 710/SRT/2025 Assessment Year: 2009-10 Anand Mahendra Kapadia Income Tax Officer Titaanium Business Hub, Ward-3(2)(1), 2nd Floor, Sarsana, Vs Surat Near VIP Crossing, Surat Khajod Road, Bhimrad, Surat-395007 PAN: ADYPK6654R (Respondent) (Appellant) Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 13-11-2025 Date of pronouncement : 25-11-2025 आदेश/ORDER PER : T.R. SENTH…

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result the appeals filed by the assessee are hereby allowed

ITA 709/SRT/2025[2009-10]Status: DisposedITAT Surat25 Nov 2025AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 148Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 709 & 710/SRT/2025 Assessment Year: 2009-10 Anand Mahendra Kapadia Income Tax Officer Titaanium Business Hub, Ward-3(2)(1), 2nd Floor, Sarsana, Vs Surat Near VIP Crossing, Surat Khajod Road, Bhimrad, Surat-395007 PAN: ADYPK6654R (Respondent) (Appellant) Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 13-11-2025 Date of pronouncement : 25-11-2025 आदेश/ORDER PER : T.R. SENTH…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. JUGAL KISHORE GARG ALIAS SH. JUGAL KISHORE DEREWALA, JAIPUR

ITA 1320/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Nov 2025AY 2016-17
For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT
Section 269SSection 269TSection 271DSection 271E

…aside all the impugned penalty orders is\nthat those were found to have been passed beyond the prescribed period\nof limitation, and as such could not be sustained.\n5. Learned CIT(A) relied on decision by Hon'ble Apex Court in the case\nof Hissaria Brothers, 386 ITR 719-(2016) 74 taxmann.com 22, the ratio\ndecidendi of which is that relevant date for determining the limitation period\nis the date of passing of the assessment order.\n6. Applying the above said decision, Learned CIT(A) observed that\nherein the assessment orders having been passed on 29.03.2024, the\norder of penalties u/s 271D and E could be pass…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. JUGAL KISHORE GARG ALIAS SH. JUGAL KISHORE DEREWALA, JAIPUR

ITA 1319/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Nov 2025AY 2012-13
For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT
Section 269SSection 269TSection 271DSection 271E

…aside all the impugned penalty orders is\nthat those were found to have been passed beyond the prescribed period\nof limitation, and as such could not be sustained.\n5. Learned CIT(A) relied on decision by Hon'ble Apex Court in the case\nof Hissaria Brothers, 386 ITR 719-(2016) 74 taxmann.com 22, the ratio\ndecidendi of which is that relevant date for determining the limitation period\nis the date of passing of the assessment order.\n6. Applying the above said decision, Learned CIT(A) observed that\nherein the assessment orders having been passed on 29.03.2024, the\norder of penalties u/s 271D and E could be pass…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. JUGAL KISHORE GARG ALIAS SH. JUGAL KISHORE DEREWALA, JAIPUR

ITA 1318/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Nov 2025AY 2012-13
For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT
Section 269SSection 269TSection 271DSection 271E

…aside all the impugned penalty orders is\nthat those were found to have been passed beyond the prescribed period\nof limitation, and as such could not be sustained.\n5. Learned CIT(A) relied on decision by Hon'ble Apex Court in the case\nof Hissaria Brothers, 386 ITR 719-(2016) 74 taxmann.com 22, the ratio\ndecidendi of which is that relevant date for determining the limitation period\nis the date of passing of the assessment order.\n6. Applying the above said decision, Learned CIT(A) observed that\nherein the assessment orders having been passed on 29.03.2024, the\norder of penalties u/s 271D and E could be pass…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPURQ, JAIPUR vs. JUGAL KISHORE GARG ALIAS SH. JUGAL KISHORE DEREWALA, JAIPUR

ITA 1317/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Nov 2025AY 2016-17

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT
Section 269SSection 269TSection 271DSection 271E

…ing aside all the impugned penalty orders is that those were found to have been passed beyond the prescribed period of limitation, and as such could not be sustained. 5. Learned CIT(A) relied on decision by Hon’ble Apex Court in the case of Hissaria Brothers, 386 ITR 719-(2016) 74 taxmann.com 22, the ratio decidendi of which is that relevant date for determining the limitation period is the date of passing of the assessment order. 6. Applying the above said decision, Learned CIT(A) observed that herein the assessment orders having been passed on 29.03.2024, the order of penalties u/s 271D and E could be passed by…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1178/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

ITA 1177/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1176/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1175/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1174/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…der. From the perusal of the various cases laws relied upon by the appellant as well as other cases available in the legal domain, it is seen that the exact issue has been discussed in the following cases Hon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as under "Penalty under ss. 2710 and 271E-Limitation under s 275- Computation-Penalty orders under ss. 2710 and 271E passed beyond six months from the end of the month in which the assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007) 211 CTR (Raj) 156 affirmed." Hon'ble Rajasthan High Court in the CIT v. Jitendra…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1169/JPR/2025[2018]Status: DisposedITAT Jaipur13 Nov 2025
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1168/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…der. From the perusal of the various cases laws relied upon by the appellant as well as other cases available in the legal domain, it is seen that the exact issue has been discussed in the following cases Hon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as under "Penalty under ss. 2710 and 271E-Limitation under s 275- Computation-Penalty orders under ss. 2710 and 271E passed beyond six months from the end of the month in which the assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007) 211 CTR (Raj) 156 affirmed." Hon'ble Rajasthan High Court in the CIT v. Jitendra…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1166/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1165/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1164/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1162/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…. From the perusal of the various cases laws relied upon by the appellant as\nwell as other cases available in the legal domain, it is seen that the exact issue\nhas been discussed in the following cases\nHon'ble Supreme Court in the case of Hissaria Brothers 386 ITR 719 held as\nunder\n\"Penalty under ss.2710 and 271E-Limitation under s 275- Computation-Penalty orders\nunder ss.2710 and 271E passed beyond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jit…

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