CIT v. Mahendra C

298 ITR 305Reported decision#17555 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Mahendra C

Rupinder Dhanoa Sidhu, New Delhi vs. ACIT, Central Circle- 31, New Delhi

In the result, appeal filed by the Assessee stands allowed

ITA 7470/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jan 2022AY 2012-13

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryrupinderdhanoasidhu, Vs. Acit, C/O. R.S. Ahuja& Co, Ca Central Circle-31, C-353, Defence Colony, New Delhi New Delhi Pan: Acipd0250F (Appellant) (Respondent)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri. Atiq Ahmed, Sr. DR
Section 132Section 132oSection 250(6)Section 271Section 271(1)Section 271ASection 274Section 69A

…which the undisclosed income, surrendered during the course of search, had been derived, the jurisdictional requirement of Section 271AAA was not met “ , the penalty is not leviable. 6.1 Even Hon‟ble Gujarat High Court in the case of CIT vs. Mahendra C shah 298 ITR 305 and the Hon'ble Allahabad High Court in the case of RadhaKishanGeol 378 ITR 454 dealt with the identical situation and deleted the penalty. For ready reference the concluding part of the judgment passed by the Hon‟ble Gujarat High Court in case of CIT Vs. Mahendra C Shash is reproduced herein below:- In so far as the alleged failure on the part o…

M/S Fuel Corporation of India, Nagpur vs. Commissioner of Income Tax Central Circle-1(1), Nagpur

In the result, assessee’s appeal is ordered to be allowed

ITA 33/NAG/2013[2009-10]Status: DisposedITAT Nagpur23 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 132Section 132(1)Section 133(4)Section 134(4)Section 143(3)Section 271ASection 4

…thing to the contrary. Therefore, mere non statement of the manner in which such income was derived would not make Explanation 5(2) inapplicable.” 15 M/s. Fuel Corporation of India 10. Again Hon’ble Gujarat High Court in the case of CIT vs. Mahendra C. Shah 298 ITR 305 has held as under:- "In so far as the alleged failure on the part of the assessee to specify in the statement under Section 132(4) of the Income Tax Act, 1961 regarding the manner in which such income has been derived, suffice it to state that when the statement is being recorded by the authorized officer it is incumbent upon the authorized offi…

M/S Naval K Agarwal, Nagpur vs. Asstt.Commissioner of Income-Tax Central Circle-1(1), Nagpur

In the result, this appeal by the assessee is allowed

ITA 32/NAG/2013[2009-10]Status: DisposedITAT Nagpur29 Mar 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 132(1)Section 132(4)Section 143(3)Section 271A

…of the case, in the absence of anything to the contrary. Therefore, mere non statement of the manner in which such income was derived would not make Explanation 5(2) inapplicable.” 10. Again Hon’ble Gujarat High Court in the case of CIT vs. Mahendra C. Shah 298 ITR 305 has held as under : , "In so far as the alleged failure on the part of the assessee to specify in the statement under Section 132(4) of the Income Tax Act, 1 961 regarding the manner in which such income has been derived, suffice it to state that when the statement is being recorded by the authorized officer it is incumbent upon the authorized o…

ACIT, New Delhi vs. Sh. Balwant Singh, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6552/DEL/2013[2010-11]Status: DisposedITAT Delhi21 Jun 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2010-11 Acit, Central Circle-14, Sh. Balwant Singh Room No. 320, 3Rd Floor, Vs. 6/7, Shanti Niketan, Ara Centre, Jhandewalan New Delhi Extn., (Pan:Aabps4430M) New Delhi (Appellant) (Respondent)

For Appellant: Sh. Sanjay Garg, CAFor Respondent: Ms. Archana K. Awasthi, CIT(DR)
Section 132Section 132(4)Section 271ASection 274

…ble ITAT Delhi in the case of Mothers Pride Education Personna (P) Ltd. vs. DCIT (ITA No. 3372/DeI/2011). • The Hon'ble Allahabad High Court in the case of Radha Kishan Geol (Supra) • The Honorable Gujarat High Court in the case of CIT vs. Mahendra C shah 298 ITR 305(supra) 10 305 (Supra) • Honorable ITAT Cuttak in the case of Ashok Kumar Sharma V s. Deputy Commissioner of Income Tax (ITA No. 476, 477, 478,479 and 480/CTKJ2011). • Honorable ITAT Ahmadabad in the case of Deputy Commissioner of Income Tax V s. Rajendra Prasad Dokania (ITA No. 525/Ahd/2012) . Honorable ITAT Ahmadabad in the case of Suloc…

ACIT, New Delhi vs. Sh. Sandeep Yadav, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6551/DEL/2013[2010-11]Status: DisposedITAT Delhi21 Jun 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2010-11 Acit, Central Circle-14, Sh. Sandeep Yadav, Room No. 320, 3Rd Floor, Vs. 6/7, Shanti Niketan, Ara Centre, Jhandewalan New Delhi Extn., (Pan:Aaapy2675D) New Delhi (Appellant) (Respondent)

For Appellant: Sh. Sanjay Garg, CAFor Respondent: Ms. Archana K. Awasthi, CIT(DR)
Section 132Section 132(4)Section 271ASection 274

…ble ITAT Delhi in the case of Mothers Pride Education Personna (P) Ltd. vs. DCIT (ITA No. 3372/DeI/2011). • The Hon'ble Allahabad High Court in the case of Radha Kishan Geol (Supra) • The Honorable Gujarat High Court in the case of CIT vs. Mahendra C shah 298 ITR 305(supra) 10 305 (Supra) • Honorable ITAT Cuttak in the case of Ashok Kumar Sharma V s. Deputy Commissioner of Income Tax (ITA No. 476, 477, 478,479 and 480/CTKJ2011). • Honorable ITAT Ahmadabad in the case of Deputy Commissioner of Income Tax V s. Rajendra Prasad Dokania (ITA No. 525/Ahd/2012) . Honorable ITAT Ahmadabad in the case of Suloc…

CIT v. Mahendra C (298 ITR 305) — Cited in 5 Judgments | BharatTax