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

Shri Arabinda Kumar Saha, Kolkata vs. D.C.I.T., CC-1(4), Kolkata

ITA 1185/KOL/2019[2010-11]Status: DisposedITAT Kolkata17 Dec 2019AY 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 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 Arabinda Kumar Saha, Kolkata vs. D.C.I.T., CC-1(4), Kolkata

ITA 1184/KOL/2019[2009-10]Status: DisposedITAT Kolkata17 Dec 2019AY 2009-10

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 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 Arabinda Kumar Saha, Kolkata vs. D.C.I.T., CC-1(4), Kolkata

ITA 1183/KOL/2019[2008-09]Status: DisposedITAT Kolkata17 Dec 2019AY 2008-09

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 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 Arabinda Kumar Saha, Kolkata vs. D.C.I.T., CC-1(4), Kolkata

ITA 1182/KOL/2019[2007-08]Status: DisposedITAT Kolkata17 Dec 2019AY 2007-08

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 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 Arabinda Kumar Saha, Kolkata vs. D.C.I.T., CC-1(4), Kolkata

ITA 1181/KOL/2019[2006-07]Status: DisposedITAT Kolkata17 Dec 2019AY 2006-07

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 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 Arabinda Kumar Saha, Kolkata vs. D.C.I.T., CC-1(4), Kolkata

ITA 1180/KOL/2019[2005-06]Status: DisposedITAT Kolkata17 Dec 2019AY 2005-06

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 penalty is not sustainable. Therefore, when the Assessing Officer proposes to invoke the first limb being concealment, then the notice has to be appr…

Safiul Mallick, Kolkata vs. ACIT, Circle-27, Haldia, Purba Medinipur

Appeal is allowed

ITA 2250/KOL/2019[2009-10]Status: DisposedITAT Kolkata13 Dec 2019AY 2009-10

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2009-10

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.2250/Kol/2019 Assessment Year: 2009-10 Safiul Mallick Vs. ACIT,…

M/S. Yaelstar Diamonds Pvt. Ltd., Surat vs. The DCIT, Circle-2(1)(1), Surat

In the result, the appeal of the assessee stands allowed

ITA 198/SRT/2018[2007-08]Status: DisposedITAT Surat11 Dec 2019AY 2007-08
Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)

…g inaccurate particulars of income. In support of his contention on this issue, the learned counsel for the assessee relied in the case of New Sorathia Engineering Co. v. CIT [2006] 282 ITR 642 (Guj)/ 155 Taxman 513 (Gujrat) and CIT v. Manu Engg. Works [1980] 122 ITR 306 (Guj). Further, the facts of Vijay Proteins 55 TTJ 76 (Ahd-Trib) were entirely different hence, not applicable, therefore, confirmation of penalty by the CIT (A) is not justified. The learned counsel for the assessee contended that since the assessee has filed bills of purchases and there is payment by account payee cheques , no addition is calle…

Shri Semadri Bhagwan Pradhan, Surat vs. The Income Tax Officer, Ward-3(3)(4), Surat

In the result, the appeal of the assessee in ITA No

ITA 307/AHD/2015[2009-10]Status: DisposedITAT Surat09 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3133/Ahd/2014 & 307/Ahd/2015 "नधा"रणवष"/Assessment Year: 2009-10 Semadri Bhagvan Pradhan, Vs. Income Tax Officer, Ward-9(4), 176, Indira Nagar, Hira Baug, Surat. Varachha Road, Surat [Pan: Akspp 3368 C] अपीलाथ" / Appellant ""यथ"/Respondent राज"वक"ओरसे /Revenue By Shri P.M. Jagasheth, Ca "नधा"रतीक"ओरसे /Assessee By Smt. Anupama Singhla, Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 05.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 09.12.2019 आदेश /O R D E R Per O.P.Meena, Am: These Two Appeals Filed By The Assessee Are Directed Against The 1. Order Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 08-09-2014 & The Order Of Ld. Commissioner Of Income Tax (Appeals)-Iii, Surat [In Short “The Cit(A)’] Dated 23-12-2014 For The Assessment Year 2009-10 Respectively. 2. Additional Grounds During The Course Of Appellate Proceedings, The Assessee Has Raised Additional Grounds, Which Are As Under: 1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of The Income Tax (Appeals) Has Erred In Enhancing The Addition To The Tune Of Rs.40,81,465/- U/S.251(10) Of The I.T. Act, 1961 On Account Of Cash Deposited In Bank Accounts Treated As Alleged Unexplained Cash Deposits. 2. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of The Income Tax (Appeals)

Section 251(1)Section 251(10)

…order by which penalty proceedings initiated u/s.271(1)(c) r.w.s 274 for inaccurate particular thereby the concealing the income. The ld. counsel placed reliance on the decision of Hon’ble Gujarat High Court in the case of CIT v. Manu Engineering Works (1980) 122 ITR 306 (Guj.), and submitted that for imposing penalty the AO should give on the definite basis of Semadri Bhagvan Pradhan v. ITO, Ward-9(4), Surat/ITA No.3133/AHD/2014 & 307/AHD/2015 /A.Y. 2009-10 Page 7 of 8 concealment and or furnishing of inaccurate particular of incomes. Therefore, when the assessee has not filed any return of income there is no q…

Semadri Bhagvan Pradhan, Surat vs. The Income Tax Officer, Ward-9(4), Surat

In the result, the appeal of the assessee in ITA No

ITA 3133/AHD/2014[2009-10]Status: DisposedITAT Surat09 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3133/Ahd/2014 & 307/Ahd/2015 "नधा"रणवष"/Assessment Year: 2009-10 Semadri Bhagvan Pradhan, Vs. Income Tax Officer, Ward-9(4), 176, Indira Nagar, Hira Baug, Surat. Varachha Road, Surat [Pan: Akspp 3368 C] अपीलाथ" / Appellant ""यथ"/Respondent राज"वक"ओरसे /Revenue By Shri P.M. Jagasheth, Ca "नधा"रतीक"ओरसे /Assessee By Smt. Anupama Singhla, Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 05.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 09.12.2019 आदेश /O R D E R Per O.P.Meena, Am: These Two Appeals Filed By The Assessee Are Directed Against The 1. Order Of Ld. Commissioner Of Income Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 08-09-2014 & The Order Of Ld. Commissioner Of Income Tax (Appeals)-Iii, Surat [In Short “The Cit(A)’] Dated 23-12-2014 For The Assessment Year 2009-10 Respectively. 2. Additional Grounds During The Course Of Appellate Proceedings, The Assessee Has Raised Additional Grounds, Which Are As Under: 1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of The Income Tax (Appeals) Has Erred In Enhancing The Addition To The Tune Of Rs.40,81,465/- U/S.251(10) Of The I.T. Act, 1961 On Account Of Cash Deposited In Bank Accounts Treated As Alleged Unexplained Cash Deposits. 2. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Commissioner Of The Income Tax (Appeals)

Section 251(1)Section 251(10)

…order by which penalty proceedings initiated u/s.271(1)(c) r.w.s 274 for inaccurate particular thereby the concealing the income. The ld. counsel placed reliance on the decision of Hon’ble Gujarat High Court in the case of CIT v. Manu Engineering Works (1980) 122 ITR 306 (Guj.), and submitted that for imposing penalty the AO should give on the definite basis of Semadri Bhagvan Pradhan v. ITO, Ward-9(4), Surat/ITA No.3133/AHD/2014 & 307/AHD/2015 /A.Y. 2009-10 Page 7 of 8 concealment and or furnishing of inaccurate particular of incomes. Therefore, when the assessee has not filed any return of income there is no q…

Smt. Harmeet Kaur Sran, New Delhi vs. DCIT, New Delhi

ITA 2647/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Nov 2019AY 2010-11

Bench: Shri O.P.Kant & Shri Kuldip Singh

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.N.Meena, Sr. DR
Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

Smt. Harmeet Kaur Sran, New Delhi vs. DCIT, New Delhi

ITA 2645/DEL/2017[2008-09]Status: DisposedITAT Delhi29 Nov 2019AY 2008-09

Bench: Shri O.P.Kant & Shri Kuldip Singh

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.N.Meena, Sr. DR
Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

Smt. Harmeet Kaur Sran, New Delhi vs. DCIT, New Delhi

ITA 2646/DEL/2017[2009-10]Status: DisposedITAT Delhi29 Nov 2019AY 2009-10

Bench: Shri O.P.Kant & Shri Kuldip Singh

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.N.Meena, Sr. DR
Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6467/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Nov 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6465/DEL/2016[2008-09]Status: DisposedITAT Delhi20 Nov 2019AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

Late Shri Jaswant Singh Madhok Through L/H Shri Sandeep Singh Madhok, New Delhi vs. ACIT, New Delhi

ITA 6468/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Nov 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shir K.N.Charylate Shri Jaswant Singh Vs. Acit, Madhok, Central Circle-3, Through L/H Shri Sandeep New Delhi Singh Madhok, D-97, Defence Colony, New Delhi Pan: Aaaps3927J (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 143Section 153ASection 271Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

M/S Jay Polychem (India) Ltd., New Delhi vs. ACIT, New Delhi

ITA 6466/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Nov 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 132Section 271Section 274

…urt in the case of T Ashok Poi v. CIT [2007] 292 ITR 11 /161 Taxman 340 at page 19 has held that concealment of income and furnishing inaccurate particulars of income carry different connotations. The Gujarat High Court in the case of CIT v. Manu Engg. [1980] 122 ITR 306 and the Delhi High 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…

A.C.I.T., Circle-33, Kolkata vs. Sri Bir Singh Atwal, L/R of Late Narinder Singh Atwal, Kolkata

In the result, appeal of the In the result, appeal of the revenue is dismissed

ITA 1090/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Nov 2019AY 2011-12
Section 250Section 271(1)(c)Section 274

…rs of income carry different connotations. The Gujarat High Court in the case of income carry different connotations. The Gujarat High Court in the case 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 MANU ENGINEERING reported in 122 ITR 306 and the Delhi High Court in 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 the case of VIRGO MARKETING reported in 171 Taxman 156, has held that the case of VIRGO MARKETING reported in 17…

S R Rajendra Kumar, Bangalore vs. The Income Tax Officer Ward-5(2)(5), Bangalore

In the result, the appeal is allowed

ITA 3059/BANG/2018[2008-09]Status: DisposedITAT Bangalore23 Oct 2019AY 2008-09

Bench: Shri N V Vasudevan & Shri A K Garodiaassessment Year : 2008-09

For Appellant: Shri T.V.S. Bhat, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 271(1)Section 271(1)(c)Section 274Section 68

…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…

Sattar Ali, Kolkata vs. D.C.I.T., Circle-1, Jalpaiguri

In the result, the appeal of the assessee is allowed

ITA 319/KOL/2019[2014-15]Status: DisposedITAT Kolkata18 Oct 2019AY 2014-15

Bench: Shri P.M. Jagtap, Vice-(Kz & Hz) & Shri A.T. Varkey

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 4 Assessment Year: 2014-2015 Sattar Ali…