CIT v. Koduri Papa Rao

102 ITR 834High Court1976#3328 most cited

What is CIT v. Koduri Papa Rao authority for?

Cogent material or evidence is necessary before a penalty can be levied.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2019.

Also referred to as

CIT v. Koduri Papa Rao · penalty · concealment of income · furnishing incorrect particulars · cogent material · evidence · survey action · incriminating documents

Judgments citing CIT v. Koduri Papa Rao

The ITO, Ward-2(1)(4), Surat vs. M/S. Vishwas Hitech Infra Project Pvt. Ltd., Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2615/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Vishwas Corporation, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2614/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-2(3)(4), Surat vs. M/S. Vishwas Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2613/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-2(3)(1), Surat vs. M/S. Anupam Infrastructure, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2340/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) In this case, during the course of survey the appellant was confronted with impounded documents. At the very instance, it was accepted that this is income earned from the project from the ‘on money’ receipts. The survey team did not make further enquiries nor did it establis…

The ITO, Ward-2(3)(3), Surat vs. M/S. Png Developers, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2339/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) In this case, during the course of survey the appellant was confronted with impounded documents. At the very instance, it was accepted that this is income earned from the project from the ‘on money’ receipts. The survey team did not make further enquiries nor did it establis…

The ITO, Ward-2(3)(4), Surat vs. M/S. Shree Gokul Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2338/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-2(3)(4), Surat vs. M/S. Shree Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2337/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-1, Bardoli vs. M/S. Giriraj Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2335/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The DCIT, Central Circle-4, Surat vs. Sai Vihar Corporation, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2329/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) In this case, during the course of survey the appellant was confronted with impounded documents. At the very instance, it was accepted that this is income earned from the project from the ‘on money’ receipts. The survey team did not make further enquiries nor did it establis…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Aastha Enterprise, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2089/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-2(3)(1), Surat vs. M/S. Aastha Eco Homes, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2088/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Aastha Corporation, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2087/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-2(3)(1), Surat vs. M/S. Aastha Developers, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2086/AHD/2016[2011-12]Status: DisposedITAT Surat25 Jan 2019AY 2011-12

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) A survey action was carried out at the business premises of the appellant firm. The income declared in return of income filed by the appellant included the amount surrendered by the appellant during the course of survey operations conducted by the department at business prem…

The ITO, Ward-1, Bardoli vs. M/S. Aishwarya Corporation, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2084/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) In this case, during the course of survey the appellant was confronted with impounded documents. At the very instance, it was accepted that this is income earned from the project from the ‘on money’ receipts. The survey team did not make further enquiries nor did it establis…

The Dy. Commissioner of Income Tax, Central Circle-3, Surat vs. M/S. Imperial Developers, Surat

In the result, appeal of the Revenue is dismissed

ITA 1992/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण . वष" /A Y: 1 1992/Ahd/2016 Deputy Commissioner Vs Imperial Developers, Of Income Tax, . ‘Blossom’ Near Vesu Canal A.Y. 2013-14 Central Opp.Dps School, Circle-3, Surat – 395 Vesu, Surat. 001. [Pan: Aadfi 5694 R] िनधा"रती क" ओर से /Assessee By Shri Mehul Shah - Ca राज"व क" ओर से /Revenue By Shri Srinivas T.Bidari – Sr.Dr

Section 271(1)(c)Section 68

…d concealed its income or had deliberately furnished incorrect particulars. It was furthermore stated that cogent material or evidence is necessary before penalty can be levied. Another judgment which I would like to cite is the CIT vs. Koduri Papa Rao (1976) 102 ITR 834 (AP), a decision of the Andhra Pradesh High Court to the same effect. c) In this case, during the course of survey the appellant was confronted with impounded documents. At the very instance, it was accepted that this is income earned from the project from the ‘on money’ receipts. The survey team did not make further enquiries nor did it establis…