CIT v. M.A. Presstressed\nWorks

220 ITR 226High Court#7054 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 271DSection 269SSSection 269TSection 271ESection 275(1)(c)Section 132Section 143(3)Section 153A

Issues it is cited on

section 275(1)(a)section 275(1)penalty under section 271esection 275(1)(c)section 275section 269tsection 245hsection 271erevision under section 263section 129section 264section 245

Judgments citing CIT v. M.A. Presstressed\nWorks

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)

…al, the limitation will reckon when the said investigation proceedings were completed and thereafter the information was sent by the Investigation Wing to the AO of the assessee. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed Works 220 ITR 226 (Raj.) has considered the aspect of initiation of penalty proceedings as under:- "We have considered the submissions made by learned counsel for the Revenue. Section 274 of the Income-tax Act provides the procedure for imposing the penalty while section 275 sets out the time-limit within which the penalty proceedings must be completed. Section 2…

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

…osition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

…osition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

…cannot be sustained and due to this position, he\ndirected that the penalty levied is to be deleted.\n5.2.8\nThe further reliance is also placed on following judgements: -\n1. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

…osition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2. ITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3. Lodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Page…

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

…his position, he directed that the penalty levied is to be deleted. Appeals of the revenue are dismissed. 5.2.8 The further reliance is also placed on following judgements: - 1. The Hon’ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed Works, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46). 2. ITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT, Range -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy at Case laws PB Page No. 88-105 3. Lodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778 The relevant finding of these judgement are available at Page 12…

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

…osition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2. ITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3. Lodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Page…

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

…sition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1.\nThe Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

…his position, he directed that the penalty levied is to be deleted. Appeals of the revenue are dismissed. 5.2.8 The further reliance is also placed on following judgements: - 1. The Hon’ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed Works, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46). 2. ITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT, Range -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy at Case laws PB Page No. 88-105 3. Lodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778 The relevant finding of these judgement are available at Page 12…

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

…osition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2. ITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3. Lodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Page…

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

…sition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1.\nThe Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

…ition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8\nThe further reliance is also placed on following judgements: -\n1.\nThe Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

…sition, he\ndirected that the penalty levied is to be deleted.\nAppeals of the revenue are dismissed.\n5.2.8 The further reliance is also placed on following judgements: -\n1.\nThe Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed\nWorks, 220 ITR 226 (Raj.) (Copy at Case laws PB Page No. 44-46).\n2.\nITAT Jaipur in the case of Shri Ram Kishan Verma Vs Addl CIT,\nRange -1 Kota ITA No 405/JP/2019 AY 2015-16 order dated 03/07/2019. (Copy\nat Case laws PB Page No. 88-105\n3.\nLodha Builders (P) LTD. vs. ACIT (2014) 163 TTJ (Mumbai) 778\nThe relevant finding of these judgement are available at Pag…

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

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…al, the limitation will reckon when the said investigation proceedings were completed and thereafter the information was sent by the Investigation Wing to the AO of the assessee. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed Works 220 ITR 226 (Raj.) has considered the aspect of initiation of penalty proceedings as under:- "We have considered the submissions made by learned counsel for the Revenue. Section 274 of the Income-tax Act provides the procedure for imposing the penalty while section 275 sets out the time-limit within which the penalty proceedings must be completed. Section 2…

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

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…al, the limitation will reckon when the said investigation proceedings were completed and thereafter the information was sent by the Investigation Wing to the AO of the assessee. The Hon'ble Jurisdictional High Court in case of CIT vs. M.A. Presstressed Works 220 ITR 226 (Raj.) has considered the aspect of initiation of penalty proceedings as under:- "We have considered the submissions made by learned counsel for the Revenue. Section 274 of the Income-tax Act provides the procedure for imposing the penalty while section 275 sets out the time-limit within which the penalty proceedings must be completed. Section 2…

SHRI RAM KISHAN VERMA,KOTA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, KOTA

In the result, appeal of the assessee is allowed

ITA 405/JPR/2019[2015-16]Status: DisposedITAT Jaipur02 Jul 2019AY 2015-16
For Appellant: Shri Mahendra Gargieya &For Respondent: Shri Ranjan Kumar (CIT)
Section 132Section 132(4)Section 269SSection 271D

…ed by the AO during which the AO was satisfied about the violation of provisions of section 269SS, then the initiation of the proceedings are illegal. He has relied upon the decision of Hon’ble Rajasthan High Court in case of CIT vs. M.A. Presstressed Works, 220 ITR 226 (Raj.). The ld. A/R has also relied upon the following decisions :- Noble Pictures vs. Jt. CIT 84 TTJ 718 (Coch.) CIT vs. Hissaria Bros 291 ITR 244 (Raj.) Kailashben Manharlal Chokshi vs. CIT 328 ITR 411 (Guj.) Thus the ld. A/R has submitted that the impugned order passed by the AO is barred by limitation and liable to be quashed. Even on th…