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 366,470 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

Sri Jai Prakash Khaitan, Kolkata vs. DCIT, Central Circle - Xiii, Kolkata

In the result, the appeals of the Assessee are allowed

ITA 1457/KOL/2012[2004-05]Status: DisposedITAT Kolkata02 Dec 2015AY 2004-05

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri P.B.Pramanik, JCIT,Sr.DR
Section 132Section 132(1)Section 132(4)Section 153ASection 153CSection 271(1)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…

M/S Sajan Kumar Bansal & Sons (HUF), Kolkata vs. DCIT, CC-Xxi, Kolkata

In the result, the appeals of the Assessee are allowed

ITA 1452/KOL/2012[2003-04]Status: DisposedITAT Kolkata02 Dec 2015AY 2003-04

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri P.B.Pramanik, JCIT, Sr.DR
Section 132Section 132(1)Section 132(4)Section 153CSection 271(1)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…

Sri Satyananda Achariya Biswas, North 24 Parganas vs. DCIT, Centra Circle - Xiii, Kolkata

In the result, the appeal by the Assessee is allowed

ITA 5/KOL/2010[2003-04]Status: DisposedITAT Kolkata02 Dec 2015AY 2003-04

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Years : 2003-04

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Shri Debasish Lahiri, JCIT, Sr.DR
Section 132Section 153ASection 271Section 271(1)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…

Smt. Roopa Suryanarayana, Bangalore vs. ITO, Bangalore

In the result, the appeals are allowed

ITA 997/BANG/2014[2004-05]Status: DisposedITAT Bangalore18 Nov 2015AY 2004-05

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raoita Nos. 997 To 1001/Bang/2014 (Asst. Years : 2004-05 To 2008-09) Smt. Roopa Suryanarayana, Prop. Yashasvi Packs, No.44, 4Th Cross, Ad Halli, Magadi Main Road, Bangalore-560 040. . Appellant Pan: Admpr 9875K

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt. Rukmini Attir, Jt. CIT(DR)
Section 142(1)Section 148Section 271(1)(c)

…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…

Suvaprasanna Bhattacharya, Kolkata vs. ACIT, Circle - 55, Kolkata

In the result, appeal filed by assessee is allowed

ITA 1303/KOL/2010[2006-07]Status: DisposedITAT Kolkata06 Nov 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2006-07 Suvaprasanna Bhatacharya V/S. Acit, Circle-55, Bh-167, Salt Lake, Sector- 54/1, Rafi Ahmed Ii, Kolkata-700 016 Kidwai Road, [Pan No.Aedpb 2611 R] Kolkata – 700 016 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 131Section 131(1)Section 142(1)Section 271(1)Section 28

…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 ITA No.1303/Kol/2010 A.Y. 2006-07 Suvaprasanna Bhattacharya v. ACIT, Cir-55, Kol. Page 18 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…

Jeet Construction Co., Meerut vs. ACIT, Meerut

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

ITA 5339/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Oct 2015AY 2006-07

Bench: Shri H.S. Sidhua.Y. : 2006-07 Jeet Construction Co., Vs. Acit 314, Arvind Puri, Circle-1, Meerut Meerut (Pan : Aaafj6441J) (Appellant) (Respondent) Assessee By : Sh. K. Sampath, Adv. & Sh. V. Raja Kumar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 142(1)Section 144Section 271(1)(c)

…vied by the AO in terms of his order dated 29.12.2008 in ab initio invalid, illegal and must be quashed. Ld. Counsel for the assessee relied upon the following citations:- a) New Sorathia Engg. Co. (2006) 282 ITR 642 (Guj) b) Manu Engg. Works (Supra) (1980) 122 ITR 306 (Guj) c) Chennakesava Pharmaceuticals (2012) 349 ITR 196 (AP) d) Whiteford India Ltd. (2013) 38 Taxman.com 15 Finally, he stated that penalty in dispute has been levied by the AO and wrongly confirmed by the Ld. CIT(A) is in violation of principles of natural justice, in as much as, without specifying the exact charged on the Assessee, the pen…

Sri. Raghunath H. Baddi, Hubli vs. ITO, Hubli

In the result, the appeal is allowed

ITA 669/BANG/2015[2008-09]Status: DisposedITAT Bangalore01 Oct 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P.George

For Appellant: Shri V.Srinivasan, C.AFor Respondent: Shri T.N.Prakash, JCIT(DR)
Section 143(3)Section 24Section 271Section 271(1)(c)Section 274

…Court in the case of Ashok Pai reported in 292 ITR 11 at page 19 has held that concealment of income and furnishing Page 7 of 10 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…

Y.C. Sandeep Reddy, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal by the assessee is allowed

ITA 1012/BANG/2014[2008-09]Status: DisposedITAT Bangalore23 Sept 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri P.K. Srihari, Addl. CIT(DR)
Section 271Section 271(1)(c)Section 274Section 54F

…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…

Joint Commissioner of Income Tax, Bangalore vs. M/S State Bank of Mysore, H Ead Office, Bangalore

In the result, the assessee's appeals for Assessment Years 2006-07 to 2008-09 are allowed and Revenue’s appeals for Assessment Years 2006-07 and 2008-09 are dismissed

ITA 1079/BANG/2014[2008-09]Status: DisposedITAT Bangalore11 Sept 2015AY 2008-09

Bench: Shri George George K & Shri Jason P. Boazi.T. A. Nos.1079 & 1080/Bang/2014 (Assessment Years : 2006-07 & 2008-09)

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri E.S. Nagendra Prasad, CIT (D.R)
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

…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…

The Commissioner of Income-Tax vs. Smt Latha Ramachandra Inamdar

ITA/220/2015HC Karnataka07 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 260ASection 271(1)(c)

…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…

Sri. B.L. Dasaraj Urs, Mysore vs. ITO, Mysore

In the result, the appeals are allowed

ITA 850/BANG/2014[2004-05]Status: DisposedITAT Bangalore26 Aug 2015AY 2004-05

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri G. Venkatesh, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
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…

Sri. G.C. Gurushanthappa, Bangalore vs. Asst.C.I.T., Bangalore

In the result, appeal of the assessee stands allowed

ITA 654/BANG/2015[2008-09]Status: DisposedITAT Bangalore14 Aug 2015AY 2008-09

Bench: Shri. N. V. Vasudevan

For Appellant: Shri. Raghavendra Chakravarthy, CAFor Respondent: Shri. Sunil Kumar Agarwala, JCIT
Section 139(1)Section 139(2)Section 142(1)Section 22(1)Section 22(4)Section 271Section 271(1)Section 271(1)(c)Section 274

…iculars. The Apex Court in the case of Ashok Pai reported in 292 ITR 11 at pages 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat Court in the case of Manu Engineering reported in 122 ITR 306 and the be Delhi High Court in the case of Virgo Marketing reported in 171 ITA.654/Bang/2015 Pag e - 6 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 AO proposes to invoke the first limb concealment, then the notice ha…

DCIT, Udupi vs. M/S Mahalasa Exports, Udupi

ITA 626/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Aug 2015AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2010-11

For Appellant: Shri Chandrashekar, AdvocateFor Respondent: Smt. Nandini Das, Jt. CIT(DR)
Section 271Section 271(1)(c)

…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…

Shri. E. Krishnappa, Bangalore vs. ITO, Bangalore

In the result, the assessee's appeal for Assessment Years 2007-08 to 2009-10 are allowed

ITA 313/BANG/2014[2007-08]Status: DisposedITAT Bangalore14 Aug 2015AY 2007-08
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 133ASection 143(2)Section 147Section 148Section 200Section 250Section 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…

Mrs. Manju Gupta, Bangalore vs. Income Tax Officer, Ward -5(3), Bangalore

In the result, appeal of the assessee stands allowed

ITA 1316/BANG/2014[2007-08]Status: DisposedITAT Bangalore08 Jul 2015AY 2007-08

Bench: Shri. N. V. Vasudevan

For Appellant: NoneFor Respondent: Dr. Shankar Prasad K, JCIT
Section 139(1)Section 139(2)Section 142(1)Section 22(1)Section 22(4)Section 271Section 271(1)Section 271(1)(c)Section 274

…e case of Ashok Pai reported in 292 ITR 11 at pages 19 has held that concealment of income and furnishing inaccurate particulars of ITA.1316/Bang/2014 Page - 6 income carry different connotations. The Gujarat Court in the case of Manu Engineering reported in 122 ITR 306 and the be 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 AO proposes to invoke the first limb concealment, then the notice has to be appropriately marked.…

Sri. H. Lakshminarayana, Bangalore vs. ITO, Bangalore

In the result, the appeals are allowed

ITA 992/BANG/2014[2004-05]Status: DisposedITAT Bangalore03 Jul 2015AY 2004-05

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

For Appellant: Mrs. Sheetal Borkar, AdvocateFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
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 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 ITA Nos.992 to 996/Bang/2014 Page 8 of 11 levied and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being…

M/S Intergarden (India) Private Ltd., Bangalore vs. ACIT, Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 887/BANG/2014[2007-08]Status: DisposedITAT Bangalore29 Jun 2015AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri V.Chandrashekar, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 132Section 132(4)Section 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.887 & 888(B)/2014 (Assessment years : 2007-08 & 2008-09) M/s Sobha Space (P) Ltd. Shobha Corporate Office Sarjapur, Marathalli Outer Ring Road, Devarabisanahalli, Belandur Post, Bangalore-560 103 Appellant PAN No.AAICS0419G Vs The Asst. Commissioner of Income-tax, Central Circle-1(3), 3rd Floor, Bangalore-560 001 Respondent Assessee by : Shri V.Chandrashekar, Advocate Revenue by : Dr. P.K.Srihari, Addl.CIT Date of hearing : 15-06-2015 Date of pro…

Smt. Latha Devi, Mandya vs. CIT, Mysore

In the result, appeal of the assessee stands allowed

ITA 231/BANG/2015[2006-07]Status: DisposedITAT Bangalore23 Jun 2015AY 2006-07

Bench: Shri. N. V. Vasudevan

For Appellant: Shri. H. N. Khincha, CAFor Respondent: Dr. Shankar Prasad K, JCIT
Section 271(1)Section 271(1)(c)Section 274

…iculars. The Apex Court in the case of Ashok Pai reported in 292 ITR 11 at pages 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat Court in the case of Manu Engineering reported in 122 ITR 306 and the be 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 AO proposes to invoke the first limb concealment, then the notice has to be appropriately marked.…

K. Ramachandra Reddy vs. DCIT

In the result, appeal of the assessee stands allowed

ITA 73/BANG/2014[2005-06]Status: DisposedITAT Bangalore22 Jun 2015AY 2005-06

Bench: Abraham P. George

For Appellant: Shri. Mallah Rao, AdvocateFor Respondent: Shri. P. Dhivahar, JCIT
Section 271(1)(c)Section 274

…iculars. The Apex Court in the case of Ashok Pai reported in 292 ITR 11 at pages 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat Court in the case of Manu Engineering reported in 122 ITR 306 and the be 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 AO proposes to invoke the first limb concealment, then the notice has to be appropriately marked.…

M/S Maganur Builders, Davangere vs. ITO, Davangere

In the result, the assessee’s appeal is allowed

ITA 537/BANG/2010[1999-00]Status: DisposedITAT Bangalore11 Jun 2015AY 1999-00

Bench: Shri Pramod Kumar & Smt. P. Madhavi Devim/S.Maganur Builders, No.144/1, Nittuvalli, Davangere. … Appellant Pan: Aacfm3822C Vs. Income-Tax Officer, Ward-2, Davangere. … Respondent

For Appellant: Shri S.Parthasarathi, AdvocateFor Respondent: Shri T.S.N.Murthy, CIT(DR)
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 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…