How many judgments cite CIT v. Manu Engg?

505 judgments on BharatTax cite CIT v. Manu Engg (122 ITR 306), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Manu Engg come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 250, Section 68, Section 132.

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 367,164 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 274 Section 143(3)Section 250 Section 68 Section 132 Section 153A Section 154

Issues it is cited on

section 271(l)section 271(l)(c)furnishing inaccurate particulars of income penalty under section 271(1)(c)furnishing inaccurate particulars section 274 non-application of mind concealment of income penalty u/s 271(1)(c)levy of penalty section 271(1)section 271

Judgments citing CIT v. Manu Engg

Smt. B. Bhagyalakshmi vs. D.C.I.T. Central Circle - 1(3)

In the result, assessee’s appeal for asst

ITA 162/BANG/2014[2004 - 05]Status: DisposedITAT Bangalore28 Mar 2018

Bench: Shri Jason P Boaz & Shri Laliet Kumarsmt. Bhagyalakshmi, W/O B Shreeramulu, Vidyagiri, Sb Colony, Club Road, Near Kumaraswamy Temple, Bellary. . Appellant Vs. The Dy. Commissioner Of Income-Tax, Central Circle-1(3), Bangalore. . Respondent Pan - Ajnpb 7530N. Appellant By : Shri Lakshmi Narayan, Advocate Respondent By : Shri C.H Sundar Rao, Cit Date Of Hearing : 23-3-2018 Date Of Pronouncement : 28-3-2018 O R D E R Per Shri Jason P Boaz: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income-Tax (Appeals)-Vi, Bangalore Dated 30/10/2013; Upholding The Orders Of The Dcit, Central Circle-1(3), Bangalore Dated 28/6/2010 Levying Penalty Of Rs.18,00,000/- U/S Ita No.162/B/14 2

For Appellant: Shri Lakshmi Narayan, AdvocateFor Respondent: Shri C.H Sundar Rao, CIT

Section 132Section 132ASection 153CSection 27Section 271Section 271(1)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…

Sh. Munish Jain, Ludhiana vs. DCIT, Ludhiana

In the result, both the appeals of the assessee are dismissed

ITA 255/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh19 Mar 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Shri Rajiv Gupta, CAFor Respondent: Smt.Chanderkanta, Sr.DR

Section 132Section 153ASection 271Section 271(1)(c)Section 271ASection 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…

Sh. Munish Jain, Ludhiana vs. DCIT, Ludhiana

In the result, both the appeals of the assessee are dismissed

ITA 254/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh19 Mar 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Shri Rajiv Gupta, CAFor Respondent: Smt.Chanderkanta, Sr.DR

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

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2204/DEL/2016[2004-05]Status: DisposedITAT Delhi26 Feb 2018AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR

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

…g about the charge of penalty. It is incumbent upon the AO to state whether penalty was being levied for concealment of income or for furnishing inaccurate particulars of income. In the absence of such findings, the order would be bad in law (Manu Engg. Works 122 ITR 306 (Guj); New Sarathia Engg. Co. (282 ITR 642) (Guj); Padma Ram Bharall 110 ITR 54 (Guj)…” 7. It was further submitted that even on merit, this was not a case for levy of the penalty and stated as under: “..........During the course of assessment proceedings, the assessee has suo-moto furnished to AO that value of scrap for the year is Rs.3,,97,550/…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2203/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi26 Feb 2018

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR

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

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2202/DEL/2016[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR

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

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2201/DEL/2016[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR

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

Tata Communication Transformation Services Limited, Mumbai vs. Deputy Commissoner of Income Tax, Range 14(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3108/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Feb 2018AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathaassessment Year: 2010-11

For Appellant: Shri Ketan Ved, A.R. & Ms. Urvi Hemta, A.RFor Respondent: Shri M.C Omi Ningshen, D.R

Section 10ASection 143(3)Section 154Section 250Section 271Section 271(1)(c)Section 274

…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 9 M/s. Tata Communications Transformation Services Limited 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 invo…

Jalan Capital Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Range-8(2), Mumbai

ITA 6149/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Jan 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarm/S. Jalan Capitals P. Ltd. Dcit, Range - 8(2) 1001 B Wing, Oberoi Equisite Room No. 218, 2Nd Floor 1 Mohan Gokhale Marg Aayakar Bhavan M.K. Road Vs. Off W.E. Highway, Behind Mumbai 400020 Oberoi, Mall, Goregaon (E) Mumbai 400063 Pan – Aabcj4137H Appellant Respondent

For Appellant: Ms. Neha ParanjpeFor Respondent: Ms. N. Hemalatha

Section 143(3)Section 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 5 M/s. Jalan Capitals P. Ltd. 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 con…

Mr.Babu Mathew, Cochin vs. The ACIT, Cochin

In the result, both the appeals of the assessee are allowed

ITA 96/COCH/2016[2009-10]Status: DisposedITAT Cochin19 Jan 2018AY 2009-10

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 133ASection 139(1)Section 143(3)Section 148Section 271(1)(c)Section 69

…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 10 I.T.A. No. 95&96/C/2016 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, th…

Mr.Babu Mathew, Cochin vs. The ACIT, Cochin

In the result, both the appeals of the assessee are allowed

ITA 95/COCH/2016[2008-09]Status: DisposedITAT Cochin19 Jan 2018AY 2008-09

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 133ASection 139(1)Section 143(3)Section 148Section 271(1)(c)Section 69

…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 10 I.T.A. No. 95&96/C/2016 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, th…

Cenzar Industries Ltd, Mumbai vs. ITO 5(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1970/MUM/2015[2006-07]Status: DisposedITAT Mumbai29 Dec 2017AY 2006-07

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

Section 271Section 271(1)(c)Section 274

…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…

Kailash Chand Bangur, Jaipur vs. ITO, Kishangarh

In the result, both the appeals of the assessee are allowed

ITA 859/JPR/2016[2011-12]Status: DisposedITAT Jaipur26 Dec 2017AY 2011-12

For Appellant: Shri Sandeep Jhanwar (C.A.)For Respondent: Shri K.C. Gupta (JCIT)

Section 133ASection 271BSection 44A

…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 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…

Kailash Chand Bangur, Jaipur vs. ITO, Kishangarh

In the result, both the appeals of the assessee are allowed

ITA 858/JPR/2016[2011-12]Status: DisposedITAT Jaipur26 Dec 2017AY 2011-12

For Appellant: Shri Sandeep Jhanwar (C.A.)For Respondent: Shri K.C. Gupta (JCIT)

Section 133ASection 271BSection 44A

Sri. K. Venkatarami Reddy, Davangere vs. JCIT, Davangere

In the result, assessee’s appeal for asst

ITA 945/BANG/2016[2011-12]Status: DisposedITAT Bangalore23 Nov 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazshri K Venkatarami Reddy, #1848/44-45, Iii Cross, Vinayaka Badavane, Vidhyanagar, Davangere. . Appellant Vs. The Jt. Commissioner Of Income-Tax, Davangere Range, Davangere. . Respondent Pan - Avpp2429M. Appellant By : Shri Narendra Sharma, Advocate Respondent By : Shri Pradeep Kumar, Acit Date Of Hearing : 22-11-2017 Date Of Pronouncement : 23-11-2017 O R D E R Per Shri Jason P Boaz: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income-Tax (Appeals), Davangere Dated 29/2/2016; Partly Upholding The Orders Of The Jcit, Davangere Range Dated 3/2/2014 Levying Penalty U/S Ita No.945/B/16 2

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Pradeep Kumar, ACIT

Section 271Section 271(1)(c)Section 274

…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 ITA No.945/B/16 9 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 Aditya Chemicals Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5006/DEL/2013[1997-98]Status: DisposedITAT Delhi21 Nov 2017AY 1997-98

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 1997-98] Aditya Chemicals Ltd Vs. The I.T.O C/O Rra Tax India Company Ward-1(2) D -28, South Extn. Part - 1 New Delhi. New Delhi Pan : Aaaca 2835 J [Appellant] [Respondent] Date Of Hearing : 06.11.2017 Date Of Pronouncement : 21.11.2017 Assessee By : Shri Ashwani Tanena, Adv Shri Acrhit Rehan, Adv Revenue By : Shri S.K. Jain, Sr. Dr

For Appellant: Shri Ashwani Tanena, AdvFor Respondent: Shri S.K. Jain, Sr. DR

Section 143(3)Section 271(1)(c)Section 274

…ure of penalty proceedings being of quasi criminal in character where definiteness as to the charge is must and in view of the following judicial decisions: New Sorathia Engg Co. vs. CIT in 282 ITR 642 (Guj) (CLC Page no. 112-114) CIT vs. Manu Engg. Works in 122 ITR 306 (Guj) (CLC Page no. 115-119) CIT vs. Lakhdhir Lalji in 85 ITR 77 (Gujarat) Commissioner of Wealth Tax and Income Tax vs. T. Girija Ammal in 282 ITR 614 (Chennai) Navinbhai M. Patel vs. ITO in 27 1TD 411(Ahmedabad) IV) Our Submission with respect to M/s. Maharaj Garage & Company vs. CIT in Income Tax Reference No.21 of 2008: The above said judgm…

Vandana Mehta, Mumbai vs. ITO 25(3)(4), Mumbai

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

ITA 1661/MUM/2016[2006-07]Status: DisposedITAT Mumbai17 Nov 2017AY 2006-07

Bench: Shri P K Bansal & Shri Amarjit Singhassessment Year : 2006-07 Mrs Vandana Mehta, Ito 25(3)(4) S-1303 Udyog Nagar, Mumbai Vs. Kamla Vihar, Mahavir Nagar, Kandivali (W), Mumbai 400 067

For Appellant: NoneFor Respondent: Shri M C Omi Ningsham

Section 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 4 Mrs Vandana Mehta and the Delhi High Court in the case of Virgo Marketing P. Ltd., 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,…

Trans Conduct (India), Mumbai vs. ACIT 21(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3198/MUM/2016[2010-11]Status: DisposedITAT Mumbai10 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am Trans Conduct (India) The Asst. Commissioner G-16, Kesar Villa, Malviya Of Income Tax, Circle Vs. Road, Vile Parle (East), 21(1), Mumbai Mumbai-400 057 Appellant .. Respondent Pan No.Aafft2605K

For Appellant: Rahul Hakani, ARFor Respondent: Ram Tiwari, DR

Section 143(3)Section 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 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 6 Trans Conduct…

Bermaco Industries Limited, Mumbai vs. ACIT, CC-8(4), Mumbai

In the result, the appeal of assessee stands allowed in terms of our above order

ITA 2825/MUM/2016[2009-10]Status: DisposedITAT Mumbai10 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am Bermaco Industries Limited The Asst. Commissioner D-73/1, Ttc Industries Area, Of Income Tax Midc, Turbhe Central Circle-8(4), Vs. Navi Mumbai-400 705 Mumbai

Section 132(4)Section 143(3)Section 153Section 153ASection 271(1)Section 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…

Psb Industries (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee are allowed

ITA 2005/DEL/2011[2005-06]Status: DisposedITAT Delhi09 Nov 2017AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.D. Ray, AdvocateFor Respondent: Shri Atiq Ahmad, D.R

Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.2002, 2003, 2004 & 2005/DEL/2011 Assessment Year: 2002-03, 2003-04, 2004-05 & 2005-06 PSB Industrial (India) Pvt. Ltd. v. ACIT 207, 2nd Floor, 87, Zamrudpur Circle 14(1) Greater Kailash Part I New Delhi New Delhi TAN/PAN:AAACP0009M (Appellant) (Respondent) Appellant by: Shri S.D. Ray, Advocate Respondent by: Shri Atiq Ahmad, D.R. Date of hearing: 02 11 2017 Date of pronouncement: 09 11 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have…