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

K.P. PAN Flavours (P) Ltd., Kanpur vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 73/DEL/2016[2004-05]Status: DisposedITAT Delhi28 Jun 2018AY 2004-05

Bench: Sh. G.D. Agrawal & Sh. Sudhanshu Srivastavak.P.Pan Flavours (P) Ltd. Dcit 24/36, Central Circle-8 Birhana Road Vs. New Delhi Kanpur Pan: Aabck7310B Appellant Respondent

For Appellant: Sh. M.L.Jain, Sh. Santosh Agrawal, AdvFor Respondent: Sh. Amit Jain, Sr. DR
Section 132Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…e of T. Ashok Pai vs. CIT reported in 292 ITR 11 (SC) has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Hon'ble Gujarat High Court in the case of CIT vs. Manu Engineering Works reported in 122 ITR 306 (Guj.) and the Hon'ble Delhi High Court in the case of CIT vs. Virgo Marketing Ltd. reported in 171 Taxman 156 (Delhi) have 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. Mere filling up of the standard proforma without striking of the relevant clause…

Aquatech Systems (Asia) Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the impugned order is set aside and the appeal of the assessee is allowed

ITA 416/PUN/2015[2009-10]Status: DisposedITAT Pune18 Jun 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Neelesh KhandelwalFor Respondent: Dr. Vivek Aggarwal
Section 143(3)Section 271(1)(c)Section 274

…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…

ACIT 25(1), Mumbai vs. Chirag Construction, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 4321/MUM/2013[2008-09]Status: DisposedITAT Mumbai15 Jun 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Virender Singh, DRFor Respondent: Miss Pritama Pokhrana, AR
Section 133ASection 143(3)Section 147Section 271Section 271(1)(c)

…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…

Modi Rubber Ltd., New Delhi vs. DCIT, Circle- 17(1), New Delhi

ITA 2559/DEL/2018[2003-04]Status: DisposedITAT Delhi14 Jun 2018AY 2003-04

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri B.R. Mishra, Senior DR
Section 143Section 271Section 271(1)(c)Section 275

…rt 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 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 has…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Prakash Raman Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 737/PUN/2016[2006-07]Status: DisposedITAT Pune15 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 747/PUN/2016[2011-12]Status: DisposedITAT Pune11 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 746/PUN/2016[2010-11]Status: DisposedITAT Pune11 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 745/PUN/2016[2009-10]Status: DisposedITAT Pune11 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 744/PUN/2016[2008-09]Status: DisposedITAT Pune11 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 743/PUN/2016[2007-08]Status: DisposedITAT Pune11 May 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Megha Prakash Chaudhari, Nashik vs. Income-Tax Officer

In the result, all the appeals of assessee are allowed

ITA 742/PUN/2016[2006-07]Status: DisposedITAT Pune11 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

…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 ITA Nos.742 to 747/PUN/2016 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 fir…

Assistant Commissioner of Income Tax Circle-1, Raichur vs. M/S the Raichur District Central Co-Operative Bank Ltd, Raichur

In the result, the assessee's Cross Objections for Assessment Year

ITA 195/BANG/2017[2012-13]Status: DisposedITAT Bangalore04 May 2018AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Respondent: Smt. Padma Meenakshi, JCIT (D.R)
Section 143(3)Section 27(1)(c)Section 271(1)(c)Section 274

…ars. 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 Gujarat High Court in the case of M4NU ENGINEERING reported in 122 ITR 306 and the Delhi High Court in the case of VIRGO IvL4RKETING reported in 171 Taxman 156, has held that penalty has to be clear as to the limb for which it is levied and the action 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 appropriatel…

Shri. Kishore, Udupi vs. Income Tax Officer, Ward-1, Udupi

In the result, assessee’s appeal for asst

ITA 2740/BANG/2017[2008-09]Status: DisposedITAT Bangalore02 May 2018AY 2008-09

Bench: Shri N.V Vasudevan & Shri Jason P Boazita No.2740 & 2741/Bang/2017 (Asst. Year 2008-09 & 2009-10) Shri Kishore, ‘Samrudhi’, Near Durga Parameshwari Temple, Kannarpady, Kadekar, Udupi-576 103. . Appellant Pan – Aoapk 9791E. Vs. The Income-Tax Officer, Ward-1, Udupi. . Respondent Appellant By : Smt. Prathiba, Advocate Respondent By : Smt. Padma Meenakshi, Jcit Date Of Hearing : 26-4-2018 Date Of Pronouncement : 02-5-2018 O R D E R Per Shri Jason P Boaz: These Appeals By The Assessee Are Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-10, Bangalore Dated 25/10/2017; Upholding The Orders Of The Ito, Ward-1, Udupi Dated 31/3/2015 Levying Penalty Of Rs.7,23,418/- & Rs.4,49,780/-

For Appellant: Smt. Prathiba, AdvocateFor Respondent: Smt. Padma Meenakshi, JCIT
Section 271Section 271(1)(c)Section 274

…ars. 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 Gujarat High Court in the case of M4NU ENGINEERING reported in 122 ITR 306 and the Delhi High Court in the case of VIRGO IvL4RKETING reported in 171 Taxman 156, has held that penalty has to be clear as to the limb for which it is levied and the action 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 appropriatel…

M/S Gayathri Exports vs. The Assistant Commissioner of Income-Tax

Appeal is allowed

ITA/640/2015HC Karnataka24 Apr 2018

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 142(1)Section 260Section 271Section 271(1)(c)

…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. 8 Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the…

Dilip Kumar Arora, Ajmer vs. ITO, Ajmer

In the result, the appeal filed by the assessee is allowed

ITA 658/JPR/2017[2011-12]Status: DisposedITAT Jaipur06 Apr 2018AY 2011-12
For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Poonum Rai (DCIT)
Section 271(1)(c)Section 274

…ourt in the case of T. Ashok Pai v. CIT [2007] 292 ITR 11/161 Taxman 340at 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 10 Shri Dilip Kumar Arora vs. ITO 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 be…

ACIT, Central Circle-2(3), Kolkata vs. M/S Basanti Properties Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 151/KOL/2017[2013-14]Status: DisposedITAT Kolkata04 Apr 2018AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Acit, Central Circle- V/S. M/S Basanti Properties 2(3), Roomno403, 4Th Pvt. Ltd., 107/1, Park Floor, Aayakar Bhawan Street, Kolkata-16 Poorva,110, Shanti [Pan No.Aabcb 0344 E] Pally, E.M. Bye-Pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Hangshing, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, Fca ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20, Kolkata Dated 08.11.2016. Penalty Imposed By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 29.09.2014 For Assessment Year 2013-14. Shri G. Hangshing, Ld. Departmental Representative Appeared On Behalf Of Revenue & Shri A.K. Tibrewal, Ld. Authorized Representative Appeared On Behalf Of Assessee. 2. Sole Issue Raised By The Revenue In This Appeal Is That Ld. Cit(A) Erred In Deleting The Penalty Levied By The Assessing Officer U/S 271(1)(C) Of The Act.

Section 133ASection 271Section 271(1)(c)Section 274

…ars. 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 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 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 be appr…

ACIT, Central Circle-2(3), Kolkata vs. M/S Kwality Ltd., New Delhi

In the result, Revenue’s appeal stands dismissed

ITA 150/KOL/2017[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12 Acit, Central Circle- V/S. M/S Kwality Ltd. 2(3), Room No. 403, 4Th F-82, Shivaji Place, Floor, Aayakar Bhawan, Rajouri Garden, New Poorva, 110, Shanti Delhi-100 027 Pally, E.M. Bye-Pas, [Pan No.Aabck 1289 R] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Hangshing, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Tibrewal, Fca ""यथ" क" ओर से/By Respondent 28-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-20 Dated 08.11.2016. Penalty Levied By Assessing Officer U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 29.09.2015 For Assessment Year 2011-12. The Revenue Has Raised Following Ground:- “(I) That, Under The Facts & Circumstances Of The Case & In View Of The Distinction Of Facts Of The Instant Case (Discussed Elaborately In Respect To He Statement Of Facts) That The Of The Case Law Relied Upon In Deciding The Case In Favour Of The Assessee, The Ld. Cit(A) Erred In Allowing Relief To The Assessee. (Ii) That The Appellant Craves Leave To Add, Alter Or Amend Any Ground Or Grounds Of Appeal Before Or At The Time Of Hearing.”

Section 132Section 139Section 153ASection 271Section 271(1)(c)Section 274

…held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of MANU ITA No.150/Kol/2017 A.Y. 2011-12 ACIT, CC-2(3), Kol. Vs. M/s Kwality Ltd. Page 8 ENGINEERING reported in 122 ITR 306 and the Delhi High Court in the case of VIRGO MARKETING 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 be appr…