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.

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 203)

ACIT Corporate Circle 5(2), Chennai vs. Rich India Housing Pvt. Ltd., Chennai

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

ITA 3223/CHNY/2017[2013-14]Status: DisposedITAT Chennai25 Feb 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri S. Sridhar, Advocate

Section 133ASection 139(4)Section 143(3)Section 148Section 271(1)(c)

…e 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 Commissioner of Income Tax, Delhi-I Vs. Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petroproducts 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. This view gets supported by Explanation 4 as well as 5 and 5A of Section 271 of the Act as contended by th…

ITO-1, Itarsi vs. Shri Anil Kumar Soni, Itarsi

In the result, Revenue’s appeal in ITANo

ITA 334/IND/2020[2011-12]Status: DisposedITAT Indore30 Sept 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Years: 2011-12 Ito-1

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

…e 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 Commissioner of Income Tax, Delhi-I Vs. Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petroproducts 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. This view gets supported by Explanation 4 as well as 5 and 5A of Section 271 of the Act as contended by th…

Shri Francis Thomas, Mumbai vs. JCIT (OSD) CC- 2(3), Mumbai

ITA 1732/MUM/2020[2013-14]Status: DisposedITAT Mumbai17 Jun 2021AY 2013-14

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.1732/Mum/2020 (िनधा"रण वष" / Assessment Year: 2013-14) Shri Francis Thomas Jcit (Osd)-Cc-2(3) बनाम/ 803, 8Th Floor, Old Cgo Building 29-C, D-1, Aravali Apartments, Sec-52 Noida, Up-203 303 Pratishtha Bhawan, M.K. Road Vs. Mumbai-400 020 Pan No.: Adgpt-3709-E (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./ I.T.A. No.2000/Mum/2020 (िनधा"रण वष" / Assessment Year: 2013-14) Dcit -Cc-2(3) Shri Francis Thomas 803, 8Th Floor, Old Cgo Building बनाम/ 29-C, D-1, Aravali Apartments Pratishtha Bhawan, M.K. Road Sec-52 Vs. Mumbai-400 020 Noida, Up-203 303 Pan No.: Adgpt-3709-E (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Rajiv Khandelwal – Ld. Ar Revenue By : Ms. Usha Gaikwad - Ld. Sr. Dr सुनवाई की तारीख/ : 06/05/2021 Date Of Hearing घोषणा की तारीख / : 17/06/2021 Date Of Pronouncement

For Appellant: Shri Rajiv Khandelwal – Ld. ARFor Respondent: Ms. Usha Gaikwad - Ld. Sr. DR

Section 131Section 132ASection 133ASection 139(1)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…

Balee Plastics P.Ltd, Mumbai vs. ITO WD 5(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 7663/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Feb 2021AY 2009-10

Section 133ASection 271(1)Section 271(1)(c)Section 69B

…e 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 Commissioner of Income Tax, Delhi-I Vs. Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petroproducts 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. This view gets supported by Explanation 4 as well as 5 and 5A of Section 271 of the Act as contended by th…

Shri Niral Krupesh Patel, Baroda vs. The Dy.CIT, Circle-1(3), Baroda

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

ITA 563/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad19 Aug 2020AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 143(3)Section 271(1)(c)Section 273A

…that concealment 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 in the case of CIT v. Mohan Das Hassa Nand [1983] 141 ITR 203/ 13 Taxman 328 (Delhi) and in CIT v. Reliance Petroproducts (P.) Ltd. [2010] 322 ITR 158/ 189 Taxman 322. 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 to Explanation 4 as w…

Late Ramila Vadilal Mehta, Mumbai vs. ITO 25(3)(3), Mumbai

ITA 6120/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri G.Manjunatha & Shri Ravish Soodlate Ramila Vadilal Mehta, Ito-25(3)(3), 66-B Shyam Sadan, Bajaj Road, Vile Mumbai. Vs. Parle(W), Mumbai 400 056

For Appellant: Shri Vimal C. Punmiya, A.RFor Respondent: Smt. Jothilakshmi Nayak, D.R

Section 139Section 143(3)Section 147Section 148Section 271(1)(c)

…gments of the Hon’ble High Court of Delhi in the case of CIT Vs. SAS Pharmaceuticals [ITA No. 1058 of 2009; dated 08.04.2011] and CIT, Delhi -1 Vs. Mohan P a g e | 5 ITA No.6120/Mum/2018 A.Y. 2013-14 Smt. Ramilal Vadilal Mehta Vs. ITO 25(3)(3) Das Hassa Nand 141 ITR 203 (Del). Also, a similar view had been taken by a coordinate bench of the Tribunal in the case of Armoury International Pereita Compound Vs. ACIT- 21(3), Mumbai [ITA Nos.3299, 3300 & 3301 /Mum/2017; dated 01.01.2019]. On the basis of our aforesaid deliberations, we are of the considered that in the backdrop of the peculiar facts involved in the cas…

Shri Rajendra Shringi, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, appeal of the assessee is partly allowed

ITA 1087/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Nov 2019AY 2016-17

For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri Varinder Mehta (CIT)

Section 133ASection 139(1)Section 143(3)Section 271(1)(c)Section 274

…shing 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 12 Shri Rajendra Shringi, Jaipur. 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…

Dattaraj Madhukar Wafgaonkar, Pune vs. Income Tax Officer, Pune

In the result, the appeal of assessee is allowed

ITA 525/PUN/2017[2010-11]Status: DisposedITAT Pune28 Aug 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Mahavir JainFor Respondent: Mrs. Shabana Parveen

Section 133ASection 139(4)Section 271(1)(c)

…income or furnishing of inaccurate particular of income by the assessee has to be in the IT return filed by it. There is sufficient indication of this in the judgment of this Court in the cases of CIT vs. Mohan Das Hassa Nand (1983) 34 CTR (Del) 361 : (1983) 141 ITR 203 (Del) 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 IT return filed by the assessee. This view gets supported by Explns. 4 as well as 5 and 5A of s. 271 of the Act as contended by the learned co…

Pradeep Sweets Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 408/PUN/2017[2012-13]Status: DisposedITAT Pune08 May 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Vikas Awasthy

For Appellant: Shri Vipin GujarathiFor Respondent: Shri Rajesh Gawali

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

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.408/PUN/2017 "नधा"रण वष" / Assessment Year : 2012-13 Pradeep Sweets Pvt. Ltd., ………. अपीलाथ" / 64/B, D-2, MIDC, Chinchwad, Appellant Pune – 411 019. PAN : AABCP0354J. बनाम v/s The Dy.Commissioner of Income Tax, ………. ""यथ" / Circle – 10, Pune. Respondent Assessee by : Shri Vipin Gujarathi. Revenue by : Shri Rajesh Gawali. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 07.05.2019 Date of Pronouncement:…

Nilesh Subhash Chopda, Ahmednagar vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 2088/PUN/2016[2010-11]Status: DisposedITAT Pune28 Feb 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: N O N EFor Respondent: Shri Yogesh Kumar

Section 133ASection 271Section 271(1)(c)Section 274

…income or furnishing of inaccurate particular of income by the assessee has to be in the IT return filed by it. There is sufficient indication of this in the judgment of this Court in the cases of CIT vs. Mohan Das Hassa Nand (1983) 34 CTR (Del) 361 : (1983) 141 ITR 203 (Del) 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 IT return filed by the assessee. This view gets supported by Explns. 4 as well as 5 and 5A of s. 271 of the Act as contended by the learned co…

M/S. Mittal Construction Co., Pune vs. Deputy Commissioner of Income Tax

In the result, the appeal of the assessee is allowed

ITA 2772/PUN/2016[2007-08]Status: DisposedITAT Pune31 Dec 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2772/Pun/2016 िनधा"रण वष" / Assessment Year : 2007-08 M/S. Mittal Construction Co., Khandelwal Jain Associates, Chartered Accountants, 1St Floor, Alankar Cinema Building, Near Railway Station, Pune. Pan : Aacfm5031F .......अपीलाथ" / Appellant बनाम / V/S. Dcit, Circle- 8, ……""यथ" / Respondent Pune. Assessee By : Shri R. G. Nahar Revenue By : Shri Abhishek Meshran सुनवाई क" तारीख / Date Of Hearing : 31.12.2018 घोषणा क" तारीख / Date Of Pronouncement : 31.12.2018 आदेश / Order Per D. Karunakara Rao, Am : This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-6, Pune Dated 26.08.2016 For The Assessment Year 2007-08 & It Relates To The Levy Of Penalty U/S 271(1)(C) Of The Act. 2. At The Outset, Ld. Counsel For The Assessee Submitted That The Assessing Officer Levied Penalty On The Assessee On The Facts Common To The Other Group Of Cases Of The Assessee. Narrating The Facts Of Both The Cases, Ld. Counsel Demonstrated That The Penalty Is Not Sustainable As Held By The Tribunal In The Case Of M/S. Mittal Enterprises Vs. Dcit Vide

For Appellant: Shri R. G. NaharFor Respondent: Shri Abhishek Meshran

Section 271Section 271(1)(c)

…e 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 Commissioner of Income Tax, Delhi-I Vs. Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petroproducts 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. This view gets supported by Explanation 4 as well as 5 and 5A of Section 271 of the Act as contended by th…

M/S. Spaze Towers Pvt. Ltd., Gurgaon vs. DCIT, Faridabad

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2045/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Nov 2018AY 2007-08

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen

Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…the parties agreed that issue in dispute in the year under consideration is covered by the arguments made in the appeal for assessment year 2006-07. The Ld. counsel of the assessee relied on the decision in the case of CIT Vs. Mohandas Hassa Nand, reported in 141 ITR 203 (Del.), CIT versus Reliance Petro Products Private Limited, 322 ITR 158 (SC) and CIT Vs. SAS Pharmaceuticals, 335 ITR 259 (Delhi), though he admitted that these decisions were not in relation to Explanation 5A below section 271(1)(c) of the Act. According to him as far as proceeding under section 153A is concerned, there is no allegation of furni…

M/S. Spaze Towers Pvt. Ltd., Gurgaon vs. DCIT, Faridabad

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2044/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen

Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…the parties agreed that issue in dispute in the year under consideration is covered by the arguments made in the appeal for assessment year 2006-07. The Ld. counsel of the assessee relied on the decision in the case of CIT Vs. Mohandas Hassa Nand, reported in 141 ITR 203 (Del.), CIT versus Reliance Petro Products Private Limited, 322 ITR 158 (SC) and CIT Vs. SAS Pharmaceuticals, 335 ITR 259 (Delhi), though he admitted that these decisions were not in relation to Explanation 5A below section 271(1)(c) of the Act. According to him as far as proceeding under section 153A is concerned, there is no allegation of furni…

DCIT, Faridabad vs. M/S. Spaze Tower Pvt. Ltd., Gurgaon

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2558/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Nov 2018AY 2008-09

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen

Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…the parties agreed that issue in dispute in the year under consideration is covered by the arguments made in the appeal for assessment year 2006-07. The Ld. counsel of the assessee relied on the decision in the case of CIT Vs. Mohandas Hassa Nand, reported in 141 ITR 203 (Del.), CIT versus Reliance Petro Products Private Limited, 322 ITR 158 (SC) and CIT Vs. SAS Pharmaceuticals, 335 ITR 259 (Delhi), though he admitted that these decisions were not in relation to Explanation 5A below section 271(1)(c) of the Act. According to him as far as proceeding under section 153A is concerned, there is no allegation of furni…

M/S. Mittal Enterprises, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is allowed

ITA 1228/PUN/2016[2007-08]Status: DisposedITAT Pune08 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita No. 1228/Pun/2016 िनधा#रण वष# / Assessment Year : 2007-08

For Appellant: Shri Suresh KhandelwalFor Respondent: Shri Sudhendu Das

Section 133ASection 271(1)(c)Section 274

…e 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 Commissioner of Income Tax, Delhi-I Vs. Mohan Das Hassa Nand 141 ITR 203 and in Reliance Petroproducts 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. This view gets supported by Explanation 4 as well as 5 and 5A of Section 271 of the Act as contended by th…

Santosh Hastimal Gugale, Ahmednagar vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 1336/PUN/2016[2012-13]Status: DisposedITAT Pune31 Aug 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1336/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 Shri Santosh Hastimal Gugale At. 4253, Chitale Road, अऩीऱाथी/Appellant Dist. Ahmednagar …. Pan: Aeapg2716G Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Ahmednagar Circle, Ahmednagar

For Appellant: Shri Hari KrishanFor Respondent: Shri M.K. Verma

Section 133ASection 139(4)Section 143(3)Section 271(1)(c)Section 274Section 9

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1336/PUN/2016 यििाारण वषा / Assessment Year : 2012-13 Shri Santosh Hastimal Gugale At. 4253, Chitale Road, अऩीऱाथी/Appellant Dist. Ahmednagar …. PAN: AEAPG2716G Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Ahmednagar Circle, Ahmednagar Appellant by : Shri Hari Krishan Respondent by : Shri M.K. Verma सुनवाई की तारीख / घोषणा की तारी…

The DCIT, Cen-Circle-2, Kochi vs. Sri. Sinkaram M. Chettiar, Ernakulam

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

ITA 373/COCH/2017[2010-11]Status: DisposedITAT Cochin02 Aug 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

…arges against the assessee. For this purpose he relied on the following judgments: 1) CIT vs. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565. 2) CIT vs. Shri Samson Perinchery in ITA No.1154 of 2014 dated 05/01/2017. 3) CIT vs. Mohandas Hassa Nand (141 ITR 203). 7. We have heard the rival submissions and perused the record. There was a search u/s. 132 of the I.T. Act at the business premises of the assessee on 05/08/2010. Consequent to this, notice u/s. 153A of the Act was issued on 18/02/2011 for filing the return. The assessee filed the returns of income for the above assessment years u/s. 153A of t…

The DCIT, Cen-Circle-2, Kochi vs. Sri. Sinkaram M. Chettiar, Ernakulam

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

ITA 372/COCH/2017[2009-10]Status: DisposedITAT Cochin02 Aug 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

…arges against the assessee. For this purpose he relied on the following judgments: 1) CIT vs. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565. 2) CIT vs. Shri Samson Perinchery in ITA No.1154 of 2014 dated 05/01/2017. 3) CIT vs. Mohandas Hassa Nand (141 ITR 203). 7. We have heard the rival submissions and perused the record. There was a search u/s. 132 of the I.T. Act at the business premises of the assessee on 05/08/2010. Consequent to this, notice u/s. 153A of the Act was issued on 18/02/2011 for filing the return. The assessee filed the returns of income for the above assessment years u/s. 153A of t…

The DCIT, Cen-Circle-2, Kochi vs. Sri. Sinkaram M. Chettiar, Ernakulam

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

ITA 371/COCH/2017[2008-09]Status: DisposedITAT Cochin02 Aug 2018AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

…arges against the assessee. For this purpose he relied on the following judgments: 1) CIT vs. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565. 2) CIT vs. Shri Samson Perinchery in ITA No.1154 of 2014 dated 05/01/2017. 3) CIT vs. Mohandas Hassa Nand (141 ITR 203). 7. We have heard the rival submissions and perused the record. There was a search u/s. 132 of the I.T. Act at the business premises of the assessee on 05/08/2010. Consequent to this, notice u/s. 153A of the Act was issued on 18/02/2011 for filing the return. The assessee filed the returns of income for the above assessment years u/s. 153A of t…

The DCIT, Cen-Circle-2, Kochi vs. Sri. Sinkaram M. Chettiar, Ernakulam

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

ITA 370/COCH/2017[2007-08]Status: DisposedITAT Cochin02 Aug 2018AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

…arges against the assessee. For this purpose he relied on the following judgments: 1) CIT vs. Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565. 2) CIT vs. Shri Samson Perinchery in ITA No.1154 of 2014 dated 05/01/2017. 3) CIT vs. Mohandas Hassa Nand (141 ITR 203). 7. We have heard the rival submissions and perused the record. There was a search u/s. 132 of the I.T. Act at the business premises of the assessee on 05/08/2010. Consequent to this, notice u/s. 153A of the Act was issued on 18/02/2011 for filing the return. The assessee filed the returns of income for the above assessment years u/s. 153A of t…

CIT v. Mohan Das Hassa Nand

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Mohan Das Hassa Nand

ACIT Corporate Circle 5(2), Chennai vs. Rich India Housing Pvt. Ltd., Chennai

ITO-1, Itarsi vs. Shri Anil Kumar Soni, Itarsi

Shri Francis Thomas, Mumbai vs. JCIT (OSD) CC- 2(3), Mumbai

Balee Plastics P.Ltd, Mumbai vs. ITO WD 5(1)(2), Mumbai

Shri Niral Krupesh Patel, Baroda vs. The Dy.CIT, Circle-1(3), Baroda

Late Ramila Vadilal Mehta, Mumbai vs. ITO 25(3)(3), Mumbai

Shri Rajendra Shringi, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle, Kota

Dattaraj Madhukar Wafgaonkar, Pune vs. Income Tax Officer, Pune

Pradeep Sweets Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

Nilesh Subhash Chopda, Ahmednagar vs. Deputy Commissioner of Income-Tax

M/S. Mittal Construction Co., Pune vs. Deputy Commissioner of Income Tax

M/S. Spaze Towers Pvt. Ltd., Gurgaon vs. DCIT, Faridabad

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