How many judgments cite CIT v. Mohan Das Hassa Nand?

50 judgments on BharatTax cite CIT v. Mohan Das Hassa Nand (141 ITR 203), spanning 2011 to 2025.

Which sections of the Income Tax Act does CIT v. Mohan Das Hassa Nand come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 271(1)(c), Section 132, Section 133A, Section 139(1).

CIT v. Mohan Das Hassa Nand

141 ITR 203High Court1983#2275 most cited

What is CIT v. Mohan Das Hassa Nand authority for?

For the imposition of penalty under section 271(1)(c) for concealment or furnishing inaccurate particulars of income, the act must be present in the income-tax return filed by the assessee.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Mohan Das Hassa Nand · CIT v. Mohan Das Hassa Nand · section 271(1)(c) · concealment of income · furnishing inaccurate particulars · income tax return · penalty · survey · surrender of income · deletion of penalty

Also reported as

13 Taxmann 328

Sections most often in play

Section 143(3)Section 153A Section 271(1)(c)Section 132 Section 133A Section 139(1)Section 147 Section 148

Issues it is cited on

section 253(1)(a)section 133(a)section 276c section 115jc bona fide mistake surrender of income tax collected at source deletion of penalty furnishing inaccurate particulars of income furnishing inaccurate particulars penalty u/s 271(1)(c)concealment of income

Judgments citing CIT v. Mohan Das Hassa Nand

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203/13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271 of…

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a

Section 133ASection 271(1)(c)

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…of particulars of income or furnishing\nof inaccurate particular of income by the assessee has to be in the income-tax\nreturn filed by it. There is sufficient indication of this in the judgment of this\nCourt in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203/13\nTaxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court\nhas clinched this aspect, viz., the assessee can furnish the particulars of income in\nhis return and everything would depend upon the income-tax return filed by the\nassessee. This view gets supported by Explanation 4 as well as Explanations 5 and\n5A to section 2…

SHRI YASH PAUL MALHOTRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result the appeal of the assessee is allowed

ITA 379/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Aug 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133ASection 143(3)Section 250Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 379/Asr/2024 Assessment Year: 2016-17 Sh. Yash Paul Malhotra, Near Vs. DCIT, Circle-1, Kali Mata Mandir, Industrial Jalandhar. Area, Jalandhar. [PAN:-AARPM2969D] (Appellant) (Respondent) Appellant by Sh. Surinder Mahajan, CA Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 27.05.025 Date of Pronouncement 13.08.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250…

MONISH RANJAN DASGUPTA,KOLKATA vs. ITO, WARD - 61(3), KOLKATA

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

ITA 2447/KOL/2024[2016-17]Status: DisposedITAT Kolkata07 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 148Section 250Section 271(1)Section 271(1)(c)Section 80

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the I.T.A. No.: 2447/KOL/2024 Assessment Year: 2016-17 Monish Ranjan Dasgupta. assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee." 7. Therefore, in view of the f…

AMITABHA SANYAL,KOLKATA vs. ITO, WARD-58(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed and the penalty levied is hereby deleted

ITA 359/KOL/2022[2011-2012]Status: DisposedITAT Kolkata05 Nov 2024AY 2011-2012

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (Pan: Aleps2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent)

For Appellant: Shri Amitabha Sanyal, AssesseeFor Respondent: Shri P.P. Barman, CIT, Sr. DR

Section 139(1)Section 148Section 250Section 254(2)Section 271Section 271(1)(c)Section 275

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee." 7. Therefore, in view of the facts of the case we are of the opinion that no penalty was imposable u/s 27…

ASHOK GOYAI,HIMACHAL PRADESH vs. DCIT, CENTRAL CIRCLE-2, NOIDA

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 2779/DEL/2024[2013-14]Status: DisposedITAT Delhi12 Sept 2024AY 2013-14

Bench: Shri Vikas Awasthyआअसं.2779/िद"ी/2024 (िन.व. 2013-14) Ashok Goyal H.No. 228/48, Ward No. 11, Devi Nagar (115), Tehsil Paonta Sahib, Sirmaur, Himachal Pradesh 173025 ...... अपीलाथ"/Appellant Pan: Abepg-4250-F

For Appellant: Ms. Tanya, AdvocateFor Respondent: Ms. Shivani Bansal, Sr. DR

Section 132Section 147Section 148Section 153ASection 271(1)(c)

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This 6 view gets supported by Explanation 4 as well as Explanations 5 and 5A to section271…

KALIPADA SAHA,HOOGHLY vs. ITO, WARD-24(3),HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1191/KOL/2023[2013-14]Status: DisposedITAT Kolkata12 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT

Section 147Section 148Section 250Section 263Section 271(1)(c)

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Des Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee. " 8. We have gone through the written submissions filed. However, the cases relied upon are not applicable…

KALIPADA SAHA,HOOGHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1190/KOL/2023[2012-13]Status: DisposedITAT Kolkata12 Jun 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT

Section 147Section 148Section 250Section 263Section 271(1)(c)

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Des Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee. " 8. We have gone through the written submissions filed. However, the cases relied upon are not applicable…

KALIPADA SAHA,HOOHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1189/KOL/2023[2011-12]Status: DisposedITAT Kolkata12 Jun 2024AY 2011-12

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT

Section 147Section 148Section 250Section 263Section 271(1)(c)

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Des Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee. " 8. We have gone through the written submissions filed. However, the cases relied upon are not applicable…

KALIPADA SAHA,HOOGHLY vs. ITO,WARD-24(3), HOOGHLY, HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1188/KOL/2023[2010-11]Status: DisposedITAT Kolkata12 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT

Section 147Section 148Section 250Section 263Section 271(1)(c)

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Des Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee. " 8. We have gone through the written submissions filed. However, the cases relied upon are not applicable…

VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, appeal of the assessee is allowed

ITA 704/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-DR

Section 143(3)Section 147Section 148Section 271(1)(c)

…of income or furnishing of inaccurate particulars of income by the assessee has to be in the income tax return filed by it. There is sufficient indication of this Court in the judgment in the case of Commissioner of Income Tax, Delhi-I Vs Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petro products Pvt. Ltd (supra), the Supreme court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income tax return filed by the assessee.” 7. Therefore, in view of the facts of the case we are of the opinion that no penalty was imposable u/s 27…

J C ANTIQUES AND CRAFTS,JAIPUR vs. DCIT CIRCLE-7, JAIPUR

In the result, appeal of the assessee is allowed

ITA 416/JPR/2022[2013-14]Status: DisposedITAT Jaipur11 Apr 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 271(1)(c)Section 44A

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

ACIT, CIRCLE-3, PUNE vs. GOKHALE CONSTRUCTION, ERANDWANA

In the result, the appeal filed by the Revenue stands dismissed

ITA 1866/PUN/2019[2013-14]Status: DisposedITAT Pune26 Sept 2022AY 2013-14

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P. Murkunde

Section 133ASection 143(3)Section 271(1)(C)Section 271(1)(c)

…ticulars of income. Since the income declared during the course of survey operation proceedings by assessee was disclosed in the revised return of income placing reliance on the decision of Hon’ble Delhi High Court in the case of CIT vs. Mohan Das Hassa Nand, 141 ITR 203 (Delhi). However, the Assessing Officer rejecting the above explanation of the respondent-assessee had proceeded with levy of penalty by holding that mere disclosure of income in the return of income subsequent to survey operations, does not absolve an assessee from consequences of concealment of particulars of income and, accordingly, levied pen…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-8, PUNE vs. M/S. SHREE STAMPINGS, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 579/PUN/2020[2013-14]Status: DisposedITAT Pune30 Aug 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Respondent: Shri M. J. Jasnani

Section 133ASection 143(3)Section 271Section 271(1)(c)

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 8, PUNE vs. M/S. SHREE ELECTRICALS, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 578/PUN/2020[2013-14]Status: DisposedITAT Pune30 Aug 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Respondent: Shri M. J. Jasnani

Section 133ASection 143(3)Section 271Section 271(1)(c)

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

KIRLOSKAR CHILLERS PVT.LTD,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 11,, PUNE

In the result, the appeal of the assessee in ITA

ITA 595/PUN/2019[2012-13]Status: DisposedITAT Pune23 Aug 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.594 & 595/Pun/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 Kirloskar Chillers Pvt. Ltd., Vs. Jcit, Range-11, Pune. 8Th Floor, Cello Platina, Fergusson College Road, Shivajinagar, Pune-411005. Pan : Aabck1730B Appellant Respondent Assessee By : Shri C. H. Naniwadekar Revenue By : Shri S. P. Walimbe Date Of Hearing : 03.08.2022 Date Of Pronouncement : 23.08.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)- 4, Pune [‘The Cit(A)’] Dated 01.02.2019 For The Assessment Years 2011-12 & 2012-13 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Two Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.594/Pun/2019 For The Assessment Year 2011-12 Are Stated Herein.

For Appellant: Shri C. H. NaniwadekarFor Respondent: Shri S. P. Walimbe

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

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

KIRLOSKAR CHILLERS PVT.LTD,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE - 11,, PUNE

In the result, the appeal of the assessee in ITA

ITA 594/PUN/2019[2011-12]Status: DisposedITAT Pune23 Aug 2022AY 2011-12

For Appellant: Shri C. H. NaniwadekarFor Respondent: Shri S. P. Walimbe

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

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 8, PUNE vs. M/S. N.D. CONSTRUCTIONS, PUNE

In the result, appeal of the Revenue is dismissed

ITA 575/PUN/2020[2013-14]Status: DisposedITAT Pune19 Jul 2022AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.575/Pun/2020 िनधा"रणवष" / Assessment Year : 2013-14 The Dcit, Cricle-8, Pune. M/S.N.D.Constructions, Vs Shop No.19/20, N.B.Arcase, Near Pcmc School, Main Road, Akurdi, Pune – 411035. Pan: Aagfn 6366 A Appellant/ Assessee Respondent /Revenue Assessee By Shri Saurab Bora –Ar Revenue By Shri Arvind Desai – Dr Date Of Hearing 23/06/2022 Date Of Pronouncement 19/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-6, Pune Dated 09.03.2020 Arising Out Of Proceedings Under Section 271(1)(C) Of The Income Tax Act, 1961 For The A.Y. 2013-14. The Revenue Raised The Following Grounds Of Appeal: “1. The Ld. Cit(A) Erred In Passing The Order Both On The Facts & In The Law. 2. The Cit(A) Has Erred In Deleting The Penalty Of Rs. 1,18,96,500/- Levied By The Assessing Officer U/S. 271(L)(C) Of The I. T. Act, 1961. 3. The Cit(A) Has Erred In Deleting The Penalty Ignoring The Fact That The Assessor Has Concealed Income Which Was Subsequently Unearthed In Survey Action. 4. The Cit(A) Has Erred In Deleting The Penalty Ignoring The Fact

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

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE vs. TIRUPATI CONSTRUCTION,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 743/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.743/Pun/2019 िनधा"रणवष" / Assessment Year : 2015-16 The Assistant M/S.Tirupati Construction, Commissioner Of Income- Vs A/23, Geeta Complex, Tax, Circle-7, Pune. Kasturba Housing Society, Vishrantwadi, Pune – 411015. Pan: Aacft 7552 Q Appellant/ Revenue Respondent /Assessee Assessee By Shri M.R.Shirude – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 18/07/2022 Date Of Pronouncement 19/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-5, Pune For The A.Y. 2015-16 Dated 22.02.2019, Emanating Out Of Order Under Section 271(1)(C) Of The Act, 1961. The Revenue Raised The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld.Cit(A) Was Justified In Deleting The Penalty Levied U/S 271(1)(C) Of Rs.2,96,82,300/-. 2. Whether On The Facts & In The Circumstances Of The Case, The Ld.Cit(A) Was Justified To Hold That The Imposition Of Penalty U/S 271(1)(C) Of The Income Tax Act, 1961 Was Not Justified, Despite The Fact That Had The Case Of Assessee Not Been Covered Under Survey Action, He Neither Would Have Declared The Additional Income Of Rs.8,73,26,560/- Nor Would Have Filed Return Of Income Declaring The Said Income.

Section 139(1)Section 271Section 271(1)(c)

…nt of particulars of income or furnishing of inaccurate particular of income by the assessee has to be in the income-tax return filed by it. There is sufficient indication of this in the judgment of this Court in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203 / 13 Taxman 328 and in Reliance Petroproducts (P.) Ltd. (supra), the Supreme Court has clinched this aspect, viz., the assessee can furnish the particulars of income in his return and everything would depend upon the income-tax return filed by the assessee. This view gets supported by Explanation 4 as well as Explanations 5 and 5A to section 271…

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