CIT v. Manu Engg

122 ITR 306High Court1980#133 most cited

What is CIT v. Manu Engg authority for?

When levying a penalty under Section 271(1)(c), the Assessing Officer must clearly specify whether it is for concealment of income or furnishing inaccurate particulars. An ambiguous notice or order using "and/or" for these limbs, or a standard proforma without striking irrelevant clauses, indicates non-application of mind and renders the penalty unsustainable.

505

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Manu Engg · Manu Engineering · Section 271(1)(c) · Section 274 · levy of penalty · penalty notice · concealment of income · furnishing inaccurate particulars of income · ambiguous penalty order · non-application of mind · penalty unsustainable

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 250Section 68Section 132Section 153ASection 154

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularssection 274non-application of mindconcealment of incomepenalty u/s 271(1)(c)levy of penaltysection 271(1)section 271

Judgments citing CIT v. Manu Engg

M/S Industrial Filters & Fabrics Private Limited, Indore vs. The ACIT 2(1), Indore

In the result, the appeals filed by the assessee

ITA 752/IND/2016[2007-08]Status: DisposedITAT Indore23 Aug 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

…fficer. The apex court in the case of Ashok Pai reported [2007 292 ITR 11 (SC) has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 and the Delhi\High Court in the Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 case of Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156, has held that levy of penalty Virgo Marketing P. Ltd.,171Taxmn 156 has to…

M/S Industrial Filters & Fabrics Private Limited, Indore vs. The ACIT-2(1), Indore

In the result, the appeals filed by the assessee

ITA 293/IND/2016[2012-13]Status: DisposedITAT Indore23 Aug 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

…fficer. The apex court in the case of Ashok Pai reported [2007 292 ITR 11 (SC) has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 and the Delhi\High Court in the Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 case of Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156, has held that levy of penalty Virgo Marketing P. Ltd.,171Taxmn 156 has to…

M/S Industrial Filters and Fabrics Pvt. Ltd., Indore vs. The Addl. CIT- Range-5, Indore

In the result, the appeals filed by the assessee

ITA 484/IND/2012[2008-09]Status: DisposedITAT Indore23 Aug 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

…fficer. The apex court in the case of Ashok Pai reported [2007 292 ITR 11 (SC) has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 and the Delhi\High Court in the Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 case of Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156, has held that levy of penalty Virgo Marketing P. Ltd.,171Taxmn 156 has to…

M/S Industrial Filters & Fabrics Private Limited, Indore vs. The ACIT 2(1), Indore

In the result, the appeals filed by the assessee

ITA 754/IND/2016[2009-10]Status: DisposedITAT Indore23 Aug 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

…fficer. The apex court in the case of Ashok Pai reported [2007 292 ITR 11 (SC) has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 and the Delhi\High Court in the Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 case of Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156, has held that levy of penalty Virgo Marketing P. Ltd.,171Taxmn 156 has to…

M/S Industrial Filters and Fabrics Pvt. Ltd., Indore vs. The ACIT 5(1), Indore

In the result, the appeals filed by the assessee

ITA 404/IND/2012[2007-08]Status: DisposedITAT Indore23 Aug 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

…fficer. The apex court in the case of Ashok Pai reported [2007 292 ITR 11 (SC) has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 and the Delhi\High Court in the Manu Engineering reported in 122 ITR 306 Manu Engineering reported in 122 ITR 306 case of Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156 Virgo Marketing P. Ltd.,171Taxmn 156, has held that levy of penalty Virgo Marketing P. Ltd.,171Taxmn 156 has to…

Shri Shankar Singh Sherawat, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 230/JPR/2018[2012-13]Status: DisposedITAT Jaipur14 Aug 2018AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Anup Singh (JCIT)
Section 271Section 271(1)(c)Section 274Section 80C

…urt in the case of T. Ashok Pai v. CIT [2007] 292 ITR 11/161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High Court in the case of CIT v. Virgo Marketing (P.) Ltd. [2008] 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice ha…

Zaki Ahmed Farooqui, Jaipur vs. DCIT, Jaipur

In the result, appeals of the assessee are partly allowed

ITA 849/JPR/2016[2007-08]Status: DisposedITAT Jaipur14 Aug 2018AY 2007-08

Bench: Or At The Time Of Hearing.

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)
Section 271Section 271(1)Section 271(1)(c)Section 274

…urt in the case of T. Ashok Pai v. CIT [2007] 292 ITR 11/161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High Court in the case of CIT v. Virgo Marketing (P.) Ltd. [2008] 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice ha…

Shri Kailash Chand Jat, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 229/JPR/2018[2012-13]Status: DisposedITAT Jaipur09 Aug 2018AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha (JCIT)
Section 271Section 271(1)(c)Section 274Section 80C

…urt in the case of T. Ashok Pai v. CIT [2007] 292 ITR 11/161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High Court in the case of CIT v. Virgo Marketing (P.) Ltd. [2008] 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice ha…

Shree Tirupati Geenfield Developers, Thane vs. Asst CIT Cen Cir 3, Thane

In the result, appeal of the assessee is allowed

ITA 586/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Aug 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Shree Tirupati Greenfield Vs. Asst. Commissioner Of Income Developers, Tax, Central Circle – 3, 6Th Floor, Ashar It Park Devanchand Hansraj Compound, Kolshet Road Road No.16Z, Wagle Estate Dhokali, Thane (W)-400607 Thane (W) Pan/Gir No. Abdfs2863H Appellant) .. Respondent)

Section 132Section 132(4)Section 139(1)Section 143(3)Section 234ASection 271Section 271(1)(c)Section 271ASection 274

…e case of Ashok Pai reported in [2007] 292 ITR 11 (SC) at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering Works reported in [1980] 122 ITR 306 (GUJ) and the Delhi High Court in the case of CIT v. Virgo Marketing P Ltd reported in [2008 171 Taxman 156 has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment then th…

Tanna Financial Services P. Ltd, Mumbai vs. Asst CIT Cir 4(2), Mumbai

In the result, assessee’s appeal for A

ITA 206/MUM/2011[2006-07]Status: DisposedITAT Mumbai06 Aug 2018AY 2006-07

Bench: Hon’Ble Shri R. C. Sharma, Am & Hon’Ble Shri Sandeep Gosain, Jm

For Appellant: Shri Vishnu AgrawalFor Respondent: Shri Ashish Kumar
Section 143(3)Section 271Section 271(1)(c)Section 274

…e case of Ashok Pai reported in [2007] 292 ITR 11 (SC) at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering Works reported in [1980] 122 ITR 306 (GUJ) and the Delhi High Court in the case of CIT v. Virgo Marketing P Ltd reported in [2008 171 Taxman 156 has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment then th…

M/S Triveni Quality Minerals Private Limited, Jaipur vs. Income Tax Officer, Ward-6-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 531/JPR/2018[2013-14]Status: DisposedITAT Jaipur01 Aug 2018AY 2013-14
For Appellant: Ms. Suhani Mamodia (CA)For Respondent: Smt. Poonam Rai (DCIT)
Section 139(1)Section 143(2)Section 271(1)(c)Section 43B

…f the assessee would not fall under the category of concealment of income or furnishing inaccurate particulars of income. In support of her contention, she has relied upon the decision of Hon’ble Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 (Guj.) as well as the decision of Hon’ble Delhi High Court in the case of Virgo Marketing, 171 Taxman 156 (Delhi) and submitted that once the assessee has disclosed all the relevant facts and details relating to the issue and books of accounts were accepted by the AO which were duly audited, then the disallowance made under section 43B would…

Sahiwal Investment & Trading Co., New Delhi vs. ITO, New Delhi

Appeal is allowed

ITA 4913/DEL/2015[2006-07]Status: DisposedITAT Delhi18 Jul 2018AY 2006-07

Bench: Shri R.K. Panda & Ms. Suchitra Kamblesahiwal Investment & Trading Vs Ito Co., Ward 22(2) 4Th Floor, Punjabi Bhawan, New Delhi. 10, Rouse Avenue, New Delhi. Pan No. Aaacs0017J Appellant Respondent

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 275(1)(a)Section 32Section 50

…contemplated u/s 271 of the Act. The direction issued by ITAT amounts to satisfaction of ITAT and not that of the Assessing Officer. The Ld. AR relied upon the following decisions: 1. CIT vs. Lakhdhir Lal Ji 85 ITR 77 (Guj) 2. CIT vs. Manu Engineering Works 122 ITR 306 (Guj) 3. Gujarat Credit Corporation Ltd. vs. ACIT 116 TTJ 619 (Ahd) 4. CIT vs. Anand Bazar Patrika 116 ITR 416 5. CIT vs. Shadi Ram Bal Mukund 84 ITR 183 As far as the merit of the case is concerned, the Ld. AR submitted that the penalty proceeding are independent proceedings from Assessment and no penalty can be levied merely on the basis of…

M/S. Kaveri Infrastructure Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 644/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Jul 2018AY 2008-09

Bench: Shri N.K Billaiya & Shri Kuldip Singh

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. Amit Jain, Sr. DR
Section 143(3)Section 153ASection 271(1)(c)Section 80G

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 9 ITA NO.-644/Del/2015. M/s Kaveri Infrastructure Pvt. Ltd. [2008] 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the n…

The ITO, Ward-4(4), Ahmedabad vs. Shri Rameshwar Ramnivas Maniyar, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 3206/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad10 Jul 2018AY 2011-12

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Saurabh Singh, Sr. D.R

…is liable to be struck down on this ground alone. For such a view, we usefully refer to the decision of the Hon’ble Gujarat High Court in the case of New Sorathia Engineering Company vs. CIT (2006) 282 ITR 642 (Guj.) and CIT vs. Manu Engineering Works (1980) 122 ITR 306 (Guj.). Similar view has been taken by the Coordinate Bench of the Tribunal in Gian Chand Batia vs. DCIT 61 ITD 24(All.). Therefore, where concurrent I.T.authorities are not sure about nature of default, the penal action under s.271(1)(c) of the Act is not sustainable in law. 9. Consequently, the penalty order of the AO dated 25/11/2013 is set a…

Shri Prabhu Shankar Agarwal, Kolkata vs. DCIT, Central Circle - 4(1), Kolkata

In the result, appeal of assessee is allowed

ITA 562/KOL/2018[2014-15]Status: DisposedITAT Kolkata10 Jul 2018AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 139(2)Section 142(1)Section 143(3)Section 271Section 271(1)(c)Section 274

…court in the case of Ashok Pai reported in [2007] 292 ITR 11 (SC) at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case, of Manu Engineering reported in 122 ITR 306 and the Delhi High Court in the case of Virgo Marketing P. Ltd., reported, in 171 Taxman 156, has held that levy of penalty has to be, clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4876/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Jul 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…R 11 ITA Nos. 4875 & 4876/Del/2016 9 Star Wire (India) Ltd. (SC) at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 and the Delhi High Court in the case of Virgo Marketing P. Ltd., reported in 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has t…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4875/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Jul 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…R 11 ITA Nos. 4875 & 4876/Del/2016 9 Star Wire (India) Ltd. (SC) at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 and the Delhi High Court in the case of Virgo Marketing P. Ltd., reported in 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has t…

Sh. Chetan Jain, Ludhiana vs. DCIT, Ludhiana

In the result, the appeal of the assessee is dismissed

ITA 256/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh04 Jul 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Chetan Jain, Vs. The D.C.I.T., B-121, Pushap Vihar, Central Circle-Iii, Canal Road, Ludhiana. Ludhiana. Pan: Aaypj0618H (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt.Chanderkanta, Addl. CIT
Section 132Section 132(4)Section 153ASection 271(1)Section 271(1)(c)

…lars. The Apex Court in the case of Ashok Pai reported in 292 ITR 11 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujrat High Court in the case of MANU ENGINEERING reported in 122 ITR 306 and the Delhi High Court in the case of VIRGO MARKETING reported in 171 Taxmn 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has to be appro…

Eon Aviation Pvt. Ltd., Mumbai vs. DCIT, 5(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3011/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Jun 2018AY 2011-12

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 143(3)Section 250Section 271Section 271(1)(c)Section 40

…pex court in the case of Ashok Pai reported (2007) 292 ITR 11 (SC) at page 19 has held that concealnment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 and the Delhi High Court in the case of Virgo Marketing P.Ltd., reported in 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has to…

Quantum Coders Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5766/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5766/Del/2015 : Asstt. Year: 2011-12 Quantum Coders Ltd., Vs Income Tax Officer, 501-502, Plot No. 1, Dda Ward-14(4), Building, Distt. Centre, Janak New Delhi Puri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaacq1197M Assessee By : Ms. Devina Sharma, Adv. Revenue By : Sh. Kaushlendra Tiwari, Sr. Dr Date Of Hearing : 30.05.2018 Date Of Pronouncement: 29.06.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.08.2015 Of Ld. Cit(A)-7, New Delhi.

For Appellant: Ms. Devina Sharma, AdvFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 10ASection 271Section 271(1)(c)Section 274

…x court in the case of Ashok Pai reported in [2007] 292 ITR 11 (SC) at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of Manu Engineering reported in 122 ITR 306 and the Delhi High Court in the case of Virgo Marketing P. Ltd., reported in 171 Taxman 156, has held that levy of penalty has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has t…