CIT v. Mohan Das Hassa Nand

141 ITR 203High Court1983#2273 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.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 153ASection 271(1)(c)Section 132Section 133ASection 139(1)Section 147Section 148

Issues it is cited on

section 253(1)(a)section 133(a)section 276csection 115jcbona fide mistakesurrender of incometax collected at sourcedeletion of penaltyfurnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty u/s 271(1)(c)concealment of income

Judgments citing CIT v. Mohan Das Hassa Nand

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

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

ITA 369/COCH/2017[2006-07]Status: DisposedITAT Cochin02 Aug 2018AY 2006-07

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, Ernakulam vs. Sri.Sinkaram M.Chettiar, Ernakulam

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

ITA 368/COCH/2017[2005-06]Status: DisposedITAT Cochin02 Aug 2018AY 2005-06

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…

Chandrakant S. Agarwal (HUF), Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee is allowed

ITA 1103/PUN/2016[2007-08]Status: DisposedITAT Pune20 Jun 2018AY 2007-08

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1103/Pun/2016 िनधा$रण वष$ / Assessment Year : 2007-08

For Appellant: Shri Sarnesh KhandelwalFor Respondent: Shri Ajay Modi
Section 133ASection 143(3)Section 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…

Ashok S. Agarwal, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 1227/PUN/2016[2007-08]Status: DisposedITAT Pune05 Jun 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1227/Pun/2016 यििाारण वषा / Assessment Year : 2007-08

For Appellant: Shri R.G. NaharFor Respondent: Shri Vivek Aggarwal
Section 133ASection 143(3)Section 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 8 Ashok S Agarwal 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 contende…

Selva Gold Covering P Ltd., Chennai vs. DCIT, Coimbatore

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

ITA 3262/CHNY/2016[2012-13]Status: DisposedITAT Chennai29 Mar 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.3262/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13 M/S Selva Gold Covering Pvt. Ltd., C/O Shri S. Sridhar, The Deputy Commissioner Of Sh. A.S. Sriraman, Advocate , V. Income Tax, New No.14, Old No.82, Flat No.5, Corporate Circle – 2, 1St Avenue, Indira Nagar, Adyar, Coimbatore. Chennai - 600 020. Pan : Aadcs 0688 Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 139(5)Section 271(1)(c)Section 40A(2)(a)Section 40A(3)

…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…

D.C.I.T Cir - 5, Kolkata vs. M/S J.P Nirman Pvt Ltd, Kolkata

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

ITA 883/KOL/2013[2008-2009]Status: DisposedITAT Kolkata22 Feb 2017AY 2008-2009

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.883/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-09) Dcit, Cir-5/Kol, Vs. M/S J.P.Nirman Pvt. Ltd., P-7, Chowringhee Square, 19, R.N.Mukherjee Road, Kolkata-69 Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcj 7666 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri Rajat Ku. Kureel, Jcit, Sr-Dr Assessee By : None सुनवाई क" तार"ख / Date Of Hearing : 21/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 22/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee Pertaining To The Assessment Year 2008-09, Is Directed Against The Order Passed By Ld. Cit(A)-Vi, Kolkata In Appeal No.32/Cit(A)-Vi/Cir-5/11-12/Kol, Dated 22.11.2012, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 271(1)(C) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 27.05.2011. 2. Brief Facts Of The Case Qua The Assessee Are That The A Survey U/S 133A Of The I.T. Act Was Conducted At The Office Premises Of The Assessee On 14.01.2008 & It Was Found That The Assessee Had Certain Transactions Which Were Out Of Books. During The Course Of Assessment It Was Found That The Assessee Had Disclosed The Unexplained Income/Receipts As Other Income In The Profit & Loss Account. The Cash Received Was Actually On Money Received By The Assessee For Sale Of Flats The Assessee Did Not Disclosed The Unaccounted Income In The Manner In Which It Has Been M/S J.P.Nirman Pvt. Ltd. Earned. Accordingly Penalty U/S 271(1)(C) Was Imposed By The Assessing

For Appellant: NoneFor Respondent: Shri Rajat Ku. Kureel, JCIT, SR-DR
Section 133ASection 271(1)(c)

…or furnishing of inaccurate particular of income by the assessee has to be in the income tax return fifed 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. Moihan 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-s as well as 5 and 5A of Section 271 of the Act as contended by th…

Manoj Kumar Jain & Sons (HUF), Kolkata vs. ACIT, CC-IV, Kolkata

In the result, appeals filed by the assessee in ITA No

ITA 1244/KOL/2011[2008-09]Status: DisposedITAT Kolkata30 Nov 2016AY 2008-09

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1237/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Jain Infra Projects Ltd., Vs. Acit, Cc-Iv, 39, Shakespeare Sarai, Poddar Court, 18, Rabindra Kolkata-700017 Sarani, Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb 9831 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1244/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Manoj Kumar Jain & Sons Vs. Acit, Cc-Iv, Kolkata (Huf) Poddar Court, 18, Rabindra 39, Shakespeare Sarai, Sarani, Kolkata-700001 Kolkata-700017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaihm9669P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Amit Kumar, AdvocateFor Respondent: Shri Pinaki Mukherjee, JCIT
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1237/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Jain Infra Projects Ltd., Vs. ACIT, CC-IV, 39, Shakespeare Sarai, Poddar Court, 18, Rabindra Kolkata-700017 Sarani, Kolkata-700001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB 9831 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1244/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Manoj Kumar Jain & Sons Vs. ACIT, CC-IV, Kolkata (HUF) Poddar Court, 18, Rabindra 39, Shakespeare Sarai, Sarani, Kolkata…

Jain Infra Projects Ltd., Kolkata vs. ACIT, CC-IV, Kolkata

In the result, appeals filed by the assessee in ITA No

ITA 1237/KOL/2011[2008-09]Status: DisposedITAT Kolkata30 Nov 2016AY 2008-09

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1237/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Jain Infra Projects Ltd., Vs. Acit, Cc-Iv, 39, Shakespeare Sarai, Poddar Court, 18, Rabindra Kolkata-700017 Sarani, Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb 9831 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1244/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Manoj Kumar Jain & Sons Vs. Acit, Cc-Iv, Kolkata (Huf) Poddar Court, 18, Rabindra 39, Shakespeare Sarai, Sarani, Kolkata-700001 Kolkata-700017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaihm9669P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Amit Kumar, AdvocateFor Respondent: Shri Pinaki Mukherjee, JCIT
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1237/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Jain Infra Projects Ltd., Vs. ACIT, CC-IV, 39, Shakespeare Sarai, Poddar Court, 18, Rabindra Kolkata-700017 Sarani, Kolkata-700001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB 9831 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1244/Kol/2011 ("नधा"रण वष" /Assessment Year:2008-2009) Manoj Kumar Jain & Sons Vs. ACIT, CC-IV, Kolkata (HUF) Poddar Court, 18, Rabindra 39, Shakespeare Sarai, Sarani, Kolkata…

Ms. Meeta Gutgutia, New Delhi vs. ACIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 327/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2008-09 Meeta Gutgutia, Vs Acit, J-238, Sainik Farms, Central Cirle-10, New Delhi. New Delhi. (Pan: Afdpg2774B) (Appellant) (Respondent) Appellant By: Shri Ridhi Karan Aggarwal Respondent By: Shri P.Damkanunjna, Sr. Dr Date Of Hearing: 07.01.2016 Date Of Pronouncement: 31.03.2016

For Appellant: Shri Ridhi Karan AggarwalFor Respondent: Shri P.Damkanunjna, Sr. DR
Section 139(1)Section 147Section 148Section 271(1)(c)Section 44A

…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 2…

Commissioner of Income Tax vs. M/S Sas Pharmaceuticals

Appeal is dismissed

ITA/1058/2009HC Delhi08 Apr 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 271(1)(c)

…s to be in the income tax return filed by it. There is sufficient indication of this in the judgment of this ITA NO.1058 of 2009 Page 13 of 14 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 contend…