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 367,154 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

Balaji Telefilms Ltd, Mumbai vs. DCIT 4(3)(Cr)4, Mumbai

The appeal stands allowed in terms of our above order

ITA 7645/MUM/2016[2008-09]Status: DisposedITAT Mumbai18 Sept 2020AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Snehal R. Shah- Ld. ARFor Respondent: Ms. Bharti Singh & Ms.Kavita
Section 271(1)(c)Section 274

…lars. The apex court in the case of Ashok Pai[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 ITA Nos. 5580,7645-7650/Mum/2016 M/s Balaji Telefilms Limited Assessment Years: 2007-08 to 2012-13, 2014-15 has to be clear as to the limb for which it is levied and the position being unclear penalty is not sustainable. Th…

Sanjay Kumar Modi, Patna vs. ACIT, Central Circle-3, Patna

Appeal is allowed

ITA 41/PAT/2019[2012-13]Status: DisposedITAT Patna16 Sept 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A. L. Saini, Am Assessment Year:2012-13 बनाम Sanjay Kumar Modi Acit, Central Circle-3, Patna / 20B, Arya Nagar Colony, Lodi V/S. Katra, Patna City, Patna Pan No.Afupm7073G अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Indrajit Singh, Cit, Dr

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

…t in the case of Ashok Pai reported in 292 ITR 11 at page 19 has held that concealment of income an Sanjay Kumar Modi 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…

Joanna Gokavi, New Delhi vs. ITO, Ward-1, Motihari

Appeal is allowed

ITA 218/PAT/2018[2012-13]Status: DisposedITAT Patna16 Sept 2020AY 2012-13

Bench: Shri S.S. Godara, Hon’Ble Jm & Dr. A. L. Saini, Hon’Ble Am Assessment Year:2012-13 बनाम Dr. (Mrs.) Joanna Gokavi Ito, Ward – 1, Motihari / B-19, Anand Niketan, New V/S. Delhi – 110021. Pan No.Amepg 2067 M अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Ajay Kumar, Addl. Cit, Sr. Dr

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

…e case of Ashok Pai reported in 292 ITR 11 at page 19 has held that concealment of income an Dr. (Mrs.) Joanna Gokavi 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…

Pinxinternational Pvt. Ltd., Kolkata vs. I.T.O., Ward-11(2), Kolkata

Appeal is allowed

ITA 1479/KOL/2019[2007-08]Status: DisposedITAT Kolkata08 Sept 2020AY 2007-08

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2007-08 Pinx International Pvt. Dy. Commissioner Of बनाम Ltd., 16-S, Block A, New Income Tax, Circle-11(2), / Alipore, 2, Janen Goswami V/S. Aayakar Bhawan, P-7, Sarani, Kolkata-700 053 Chowringhee Square, [Pan No. Aabcp 8604 M] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Shri Anil Kochar, Advocate अपीलाथ" क" ओर से/By Appellant Shri Jayanata Khavra, Jcit-Dr ""यथ" क" ओर से/By Respondent 08-09-2020 सुनवाई क" तार"ख/Date Of Hearing 08-09-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2007-08 Arises Against The Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 30.04.2019 Passed In Case No.2908/Cit(A)-4/2015-16 Imposing Penalty Of ₹42,914/- Involving Proceedings 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File(S) Perused. 2. The Assessee’S Identical Sole Substantive Grievance Raised In The Instant Appeal Challenges Correctness Of Both The Lower Authorities Action Imposing The Penalty In Issue Of ₹42,914/- U/S 271(1)(C) Of The Act. It Is Indicated From The Penalty Notice(S) Dated 07.12.2009 That The Assessing Officer Did Not Specify As To Whether The Assessee Is Accused Of Concealment Of Particulars Of Any Taxable Income Or Had Furnished

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 ITA No.1479/Kol/2019 Assessment Year 2007-08 Pinx International Pvt. Lt…

Shri Arup Kumar Bhowmick, Burdwan vs. ITO, Ward-1(1), Burdwan

Appeal is allowed

ITA 171/KOL/2020[2014-15]Status: DisposedITAT Kolkata03 Aug 2020AY 2014-15

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2014-15 Arup Kumar Bhowmick Income Tax Officer Ward- बनाम Nabadoi, Nr. Ramkrishna 1(1), Aaykar Bhawan, / School, Tikorhat, V/S. Kachari Road, Court Burdwan-713 102 Compound, Burdwan, Pin- [Pan No.Aefpb 3107 E] 713 101 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Shuvo Chakraborty, Advocate अपीलाथ" क" ओर से/By Appellant Shri Dhrubajyoti Roy, Jcit-Dr ""यथ" क" ओर से/By Respondent 03-08-2020 सुनवाई क" तार"ख/Date Of Hearing 03-08-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-Burdwan’S Dated 03.12.2019, Passed In Case No.19/ Cit(A)/Bwn/Ito,Wd-1(1)/2017-18 Upholding Assessing Officer’S Action Imposing Penalty Of ₹3,21,026/- Involving Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Shri Shuvo Chakraborty Representing Assessee & Shri Dhrubajyoti Ray, Senior Departmental Representative Appearing At The Revenue’S Behest. Case File Perused. 2. The Assessee’S Identical Sole Substantive Grievance Raised In The Instant Appeal Challenges Correctness Of Both The Lower Authorities Action Imposing The Penalty In Issue Of ₹3,21,026/- U/S 271(1)(C) Of The Act. It Emerges From The Penalty Notice Dated 15.12.2016 That The Assessing Officer Did Not Specify As To Whether The Assessee Is

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 ITA No.171/Kol/2020 A.Y. 2014-15 Arup Kr. Bhowmick Vs. ITO Wd-1(1), BWN Page 4 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 prop…

Devi Khemka, Jamshedpur vs. ITO, Ward-2(4), Jamshedpur

Appeal is allowed

ITA 187/RAN/2019[2005-06]Status: DisposedITAT Ranchi22 Jul 2020AY 2005-06

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2005-06 बनाम Devi Khemka Ito, Ward-2(4), Jamshedpur / C/O Sri Sajjan Khemka, New V/S. Baradwari, Sakchi, Jamshedpur Pan No.Acapk7053R अपीलाथ" /Appellant ""यथ" /Respondent ..

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…

Assistant Commissioner of Income Tax, Circle - Tinsukia, Tinsukia vs. Rinu Singh L/R of Joy Prakash Singh, Tinsukia

Appeal is dismissed

ITA 432/GTY/2019[2014-15]Status: DisposedITAT Guwahati22 Jul 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2014-15 Acit, Circle-Tinsukia Vs. Renu Singh The Legal Heir Of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 Pan/Gir No. : Ahdps9100M (Appellant) .. (Respondent)

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

…Ashok Pai reported in 292 ITR 11 at page 19 has held that concealment of income an Renu Singh Assessment Year:2014-15 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…

Babita Jalan, Ranchi vs. ACIT, C.C.-2, Ranchi

Appeal is partly allowed

ITA 271/RAN/2019[2014-15]Status: DisposedITAT Ranchi21 Jul 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

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…

Subhash Sharma, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 205/JPR/2020[2014-15]Status: DisposedITAT Jaipur21 Jul 2020AY 2014-15

Bench: Us.

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Runi Pal (DCIT)
Section 139(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…Hon'ble 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 limp being concealment, then the notice has to be appr…

Rathindra Chakraborty, Medinipur vs. ACIT, Circle-39, Medinipur

Appeals are allowed

ITA 1367/KOL/2019[2013-14]Status: DisposedITAT Kolkata17 Jul 2020AY 2013-14

Bench: Sh. S.S.Godara & Dr. A.L. Saini

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…

Satpal Sachdev HUF, Jamshedpur vs. ITO Ward-3(1), Jamshedpur

ITA 67/RAN/2019[2011-12]Status: DisposedITAT Ranchi15 Jul 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

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 ITA No.66-67/Ran/2019 A.Ys. 10-11 & 11-12 Sh. Satpal Sachdev (HUF) Vs. ITO Wd-3(1), JSR Page 4 penalty is not sustainable. Therefore, when the Asses…

Satpal Sachdev HUF, Jamshedpur vs. ITO Ward-3(1), Jamshedpur

ITA 66/RAN/2019[2010-11]Status: DisposedITAT Ranchi15 Jul 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

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 ITA No.66-67/Ran/2019 A.Ys. 10-11 & 11-12 Sh. Satpal Sachdev (HUF) Vs. ITO Wd-3(1), JSR Page 4 penalty is not sustainable. Therefore, when the Asses…

Satendra Kumar Jalan (HUF), Ranchi vs. ACIT, C.C.-2, Ranchi

Appeal is allowed

ITA 283/RAN/2019[2014-15]Status: DisposedITAT Ranchi15 Jul 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

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…

M/S Coronation Refrigeration Industries Ltd., Kolkata vs. I.T.O., Ward-10(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 251/KOL/2020[2015-16]Status: DisposedITAT Kolkata10 Jun 2020AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Shri Satbeer Singh Godara

Section 143(3)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 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…

Paville Projects P. Ltd, Mumbai vs. DCIT Cir 7(3)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2014-2015

ITA 1181/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 May 2020AY 2014-15
For Appellant: Shri Harsh Kapadia (ARs)For Respondent: Shri Rajesh Kumar Mishra (DR)
Section 143Section 271Section 274

…rs. The apex court in the case of Ashok Pai [ 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 5 Assessment Year: 2014-15 and the position being unclear penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being conce…

Upendra Dangi, Chatra vs. ITO, Ward-1(4), Hazaribag

Appeal is allowed

ITA 36/RAN/2019[2014-15]Status: DisposedITAT Ranchi04 Mar 2020AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15

Section 143(3)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 ITA No.36/Ran/2019 A.Y 2014-15 Upendra Dangi Vs. ITO Wd-1(4) HGH Page 4…

M/S. R.M. Saha Petroleum Agency, Agartala vs. Income Tax Officer, Ward-3, Agartala

Appeal is allowed

ITA 226/GTY/2018[2014-15]Status: DisposedITAT Guwahati21 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15

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…

Kasimali M Sayyed, Gadag vs. Income Tax Officer Ward-1, Gadag

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

ITA 1950/BANG/2017[2012-13]Status: DisposedITAT Bangalore18 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri.R.Chandrasekhar , AdvocateFor Respondent: Smt.Swapna Das, JCIT-DR
Section 129Section 133ASection 143(3)Section 148Section 271(1)(c)

…case of Ashok Pai 14 Sri.KasimaliM.Sayyed. 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…

R.Ajith, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

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

ITA 966/BANG/2018[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 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 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…

K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-2(1), Mysore

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

ITA 2527/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 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 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…