CIT v. Maskara Tea Estate

130 ITR 955Reported decision1981#3157 most cited

What is CIT v. Maskara Tea Estate authority for?

Penalties cannot be levied based on the 'supposed spirit of law' or by inference or analogy; the imposition must be strictly based on statutory provisions.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Also referred to as

CIT v. Maskara Tea Estate · 130 ITR 955 · penalty · spirit of law · inference · analogy · statute · statutory provisions

Issues it is cited on

legal representative section 249 furnishing inaccurate particulars of income section 253 furnishing inaccurate particulars concealment of income section 24 commissioner (appeals)levy of penalty section 271(1)section 131 reassessment proceedings

Judgments citing CIT v. Maskara Tea Estate

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 590/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 589/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 588/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 587/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 586/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 585/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 584/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 583/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 582/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 581/KOL/2023[2000-01]Status: DisposedITAT Kolkata05 Jun 2024AY 2000-01

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Tharur Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 580/KOL/2023[1999-20]Status: DisposedITAT Kolkata05 Jun 2024AY 1999-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 579/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 578/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 577/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 576/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 575/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 574/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 573/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 572/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

DCIT, CC-4(2), Kolkata vs. Nalini Bhaskaran, Kolkata

In the result the appeal is partly allowed”

ITA 571/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

…sed spirit of law or by inference or by analogy". Lord Summer has observed in ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran Ormand Investment Co. v. Betts [(1928) AC 143] "the Crown does not tax by analogy but by statute." - CIT v. Maskara Tea Estate [(1981) 130 ITR 955 (Gauh)]. In view of the fact that in a case where there is discretion lent to the AO for deciding upon the actual quantum of penalty imposable in a particular case, it is clear that the above rule of “leaning in favour of the subject” would be applicable as a default position to be taken by the AO. A corollary of this rule would be that wherever…

CIT v. Maskara Tea Estate (130 ITR 955) — Cited in 37 Judgments | BharatTax