How many judgments cite CIT v. Mussadilal Ram?

41 judgments on BharatTax cite CIT v. Mussadilal Ram (165 ITR 14), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Mussadilal Ram come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 143(3), Section 153A, Section 274, Section 271AAB, Section 271AAB(1)(c).

CIT v. Mussadilal Ram

165 ITR 14Supreme Court of India1987#2847 most cited

What is CIT v. Mussadilal Ram authority for?

A difference between returned and assessed income raises an inference of concealment under Section 271(1)(c), placing the onus on the assessee to rebut this presumption. Willful concealment is not a necessary ingredient for attracting such a penalty.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Mussadilal Ram · Section 271(1)(c) penalty · concealment of income · furnishing inaccurate particulars · onus on assessee · difference between returned and assessed income · presumption of concealment · willful concealment not essential · Explanation 1 to Section 271(1)(c)

Sections most often in play

Section 271(1)(c)Section 143(3)Section 153A Section 274 Section 271AAB Section 271AAB(1)(c)Section 54F

Issues it is cited on

section 271aab(1)penalty proceedings initiated section 271aab furnishing inaccurate particulars of income section 271aa penalty under section 271(1)(c)furnishing inaccurate particulars section 260 penalty u/s 271(1)(c)section 271a concealment of income section 274

Judgments citing CIT v. Mussadilal Ram

DCIT Cen Cir 36, Mumbai vs. M/S. Niraj Cement Structurals Ltd., Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 801/MUM/2011[2006-07]Status: DisposedITAT Mumbai13 Oct 2015AY 2006-07

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2006-07 Dcit Cen Cir 36 M/S. Niraj Cement Structurals R.No.11, बनाम/ Ltd. Aayakar Bhavan,, Ground Floor, Sunder Baug, Vs. Mumbai-400020. Niraj House, Opp. Deonar Depot. Deonar, Mumbai-400088 (Revenue) (Respondent) P.A. No.Aabcn1596J Revenue By Shri S.S. Kumaran (Dr) Respondent By None (Ar)

Section 271(1)(c)Section 274Section 80Section 80I

…R 519(SC)] K.C. Builders V. Assistant Commissioner of Income tax [ (2004) 265 ITR 562 (SC)] CIT V. Indian Metals & Ferro Alloys Ltd. [(1994) 117 CTR 378 (Ori.)] CIT V. Ajaib Singh & Co. [(2002) 253 ITR 630 (Punj. & Har)] CIT V. Mussadilal Ram Bharose [ (1987) 165 ITR 14 (SC)]” 2.2. In the appellate proceedings, the Ld. CIT(A) called for a remand report from the AO, which was submitted vide letter dated 26.5.2010, the gist of which is reproduced as under: "In this case, the assessee had filed its E-return on 29.11.2006 declaring total income at Nil after claiming deduction u/s. 80IA at Rs. 8,40,30,860/-. The sai…