CIT v. P Rojes (

31 Taxmann.com 253High Court2013#10226 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

356 ITR 703

Sections most often in play

Section 271(1)(c)Section 147Section 148Section 142(1)Section 144BSection 264Section 40A(3)Section 143(3)

Issues it is cited on

section 264penalty under section 271(1)(c)section 40a(3)section 40aconcealment of incomelevy of penaltysection 271(1)(c)section 271(1)section 40section 271section 144bsection 26

Judgments citing CIT v. P Rojes (

PANDIAN ABILASH,CHENNAI vs. ITO, NCW-4(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 188/CHNY/2025[2015-16]Status: DisposedITAT Chennai05 May 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.S. Kaarthick, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 148Section 271(1)(c)Section 44A

…was purely on estimated basis with inherent subjectivity involved, we are of the view that the penalty is not warranted u/s.271(1)(c) of the Act and also rely on the decision of the Hon’ble Madras High Court in the case of CIT v. P. Rojes reported in [2013] 356 ITR 703 (Madras HC) wherein the Hon’ble High Court observed that since the levy of penalty is based on the estimation of income, there can’t be any imposition of penalty based on the estimation of income. Therefore, we direct the AO to delete the penalty of Rs.1,20,590/-. Mr. Pandian Abilash :: 4 :: 5. In the result, appeal filed by the assessee is all…

PSB CONSTRUCTIONS,MADURAI vs. ITO, NCW-1(5), MADURAI

In the result, all the appeals filed by the assessee for AY 2013-14,

ITA 2288/CHNY/2024[2015-16]Status: DisposedITAT Chennai10 Jan 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5Th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [Pan: Aaffp6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Thulasiram, Advocate & Shri S. Kumarasubramanian, Advocate ""थ" की ओर से/Respondent By : Ms.E. Pavuna Sundari, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 07.01.2025 घोषणा की तारीख /Date Of Pronouncement : 10.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate, But Identical Orders All Dated 30.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2013-14, 2014-15 & 2015-16 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri R. Thulasiram, Advocate &For Respondent: Ms.E. Pavuna Sundari, Addl. CIT
Section 142(1)Section 147Section 148Section 264Section 271(1)(c)Section 40A(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [PAN: AAFFP6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Sh…

PSB CONSTRUCTIONS,MADURAI vs. ITO, NCW-1(5), MADURAI

In the result, all the appeals filed by the assessee for AY 2013-14,

ITA 2287/CHNY/2024[2014-15]Status: DisposedITAT Chennai10 Jan 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5Th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [Pan: Aaffp6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Thulasiram, Advocate & Shri S. Kumarasubramanian, Advocate ""थ" की ओर से/Respondent By : Ms.E. Pavuna Sundari, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 07.01.2025 घोषणा की तारीख /Date Of Pronouncement : 10.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate, But Identical Orders All Dated 30.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2013-14, 2014-15 & 2015-16 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri R. Thulasiram, Advocate &For Respondent: Ms.E. Pavuna Sundari, Addl. CIT
Section 142(1)Section 147Section 148Section 264Section 271(1)(c)Section 40A(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [PAN: AAFFP6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Sh…

PSB CONSTRUCTIONS,MADURAI vs. ITO, NCW-1(5), MADURAI

In the result, all the appeals filed by the assessee for AY 2013-14,

ITA 2286/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jan 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5Th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [Pan: Aaffp6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Thulasiram, Advocate & Shri S. Kumarasubramanian, Advocate ""थ" की ओर से/Respondent By : Ms.E. Pavuna Sundari, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 07.01.2025 घोषणा की तारीख /Date Of Pronouncement : 10.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Appeals Filed By The Assessee Are Directed Against Separate, But Identical Orders All Dated 30.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2013-14, 2014-15 & 2015-16 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri R. Thulasiram, Advocate &For Respondent: Ms.E. Pavuna Sundari, Addl. CIT
Section 142(1)Section 147Section 148Section 264Section 271(1)(c)Section 40A(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. Nos.2286, 2287 & 2288/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 P S B Constructions, Vs. The Income Tax Officer, Plot No. 356, 5th Cross Street, Non Corporate Ward 1(5), Gandhi Nagar (P.O.), K.K. Nagar, Madurai. Madurai 625 020. [PAN: AAFFP6937J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Sh…

ITO-13(1)(1), MUMBAI, MUMBAI vs. P-CUBE CONSTRUCTION PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Rev

ITA 4056/MUM/2024[2010-11]Status: DisposedITAT Mumbai27 Sept 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Ito-13(1)(1), P-Cube Construction Pvt. Ltd., 225, 2Nd Floor, Aaykar Bhavan, 1/A/101, Umiya Nagar Vs. Churchgate, Vishweshwar Nagar Road, Off Mumbai-400020. Aarey Road, Goregaon (E), Mumbai-400063. Pan No. Aadcp 9320 N Appellant Respondent

For Appellant: Mr. Kirit SanghviFor Respondent: 24/09/2024
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 ITO-13(1)(1), P-Cube Construction Pvt. Ltd., 225, 2nd floor, Aaykar Bhavan, 1/A/101, Umiya Nagar Vs. Churchgate, Vishweshwar Nagar Road, Off Mumbai-400020. Aarey Road, Goregaon (E), Mumbai-400063. PAN NO. AADCP 9320 N Appellant Respondent Assessee by : Mr. Kirit Sanghvi : Mr. Krishnakumar, Sr. DR Revenue by : 24/09/2024 Date of Hearing : 27/09/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has been preferre…

K. S. VELUSAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE 3(3), CHENNAI

Appeals stands partly allowed in terms of our above order

ITA 125/CHNY/2024[2012-13]Status: DisposedITAT Chennai10 Jul 2024AY 2012-13

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.123/Chny/2024 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकर अपील सं./ Ita No.124/Chny/2024 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकर अपील सं./ Ita No.125/Chny/2024 (िनधा*रणवष* / Assessment Year: 2012-13) Shri K.S. Velusamy Dcit बनाम/ #41, Ayyasamy Street, Central Circle-3(3), Shanmugam Road,West Tambaram, Vs. Chennai. Chennai-600 045. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agupv-1436-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R.Venkat Raman (Ca)-Ld.Ar " थ"कीओरसे/Respondent By : Shri P. Sajit Kumar(Jcit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R.Venkat Raman (CA)-Ld.ARFor Respondent: Shri P. Sajit Kumar(JCIT) -Ld. DR
Section 143(3)Section 271(1)(c)

…fter the order passed by Tribunal in quantum appeal on 12.05.2023. The assessee contended that no penalty could be levied on estimated additions. Reliance was placed on the decision of Hon’ble High Court of Madras in the case of CIT vs. P Rojes (356 ITR 703 / 31 Taxmann.com 253). However, Ld. CIT(A) held that it was a case of suppression of business receipts as found during survey. The additions were on the basis of impounded material. Therefore, Ld. AO rightly levied penalty for concealment of income which resulted out of furnishing of inaccurate particulars of income. However, suitable directions were given to…

K. S. VELUSAMY,CHENNAI vs. DCIT, CENTRAL CIRCLE 3(3), CHENNAI

Appeals stands partly allowed in terms of our above order

ITA 124/CHNY/2024[2011-12]Status: DisposedITAT Chennai10 Jul 2024AY 2011-12

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.123/Chny/2024 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकर अपील सं./ Ita No.124/Chny/2024 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकर अपील सं./ Ita No.125/Chny/2024 (िनधा*रणवष* / Assessment Year: 2012-13) Shri K.S. Velusamy Dcit बनाम/ #41, Ayyasamy Street, Central Circle-3(3), Shanmugam Road,West Tambaram, Vs. Chennai. Chennai-600 045. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agupv-1436-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R.Venkat Raman (Ca)-Ld.Ar " थ"कीओरसे/Respondent By : Shri P. Sajit Kumar(Jcit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R.Venkat Raman (CA)-Ld.ARFor Respondent: Shri P. Sajit Kumar(JCIT) -Ld. DR
Section 143(3)Section 271(1)(c)

…fter the order passed by Tribunal in quantum appeal on 12.05.2023. The assessee contended that no penalty could be levied on estimated additions. Reliance was placed on the decision of Hon’ble High Court of Madras in the case of CIT vs. P Rojes (356 ITR 703 / 31 Taxmann.com 253). However, Ld. CIT(A) held that it was a case of suppression of business receipts as found during survey. The additions were on the basis of impounded material. Therefore, Ld. AO rightly levied penalty for concealment of income which resulted out of furnishing of inaccurate particulars of income. However, suitable directions were given to…

K. S. VELUSAMY,CHENNNAI vs. DCIT, CENTRAL CIRCLE 3(3), CHENNAI

Appeals stands partly allowed in terms of our above order

ITA 123/CHNY/2024[2010-11]Status: DisposedITAT Chennai10 Jul 2024AY 2010-11

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.123/Chny/2024 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकर अपील सं./ Ita No.124/Chny/2024 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकर अपील सं./ Ita No.125/Chny/2024 (िनधा*रणवष* / Assessment Year: 2012-13) Shri K.S. Velusamy Dcit बनाम/ #41, Ayyasamy Street, Central Circle-3(3), Shanmugam Road,West Tambaram, Vs. Chennai. Chennai-600 045. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agupv-1436-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R.Venkat Raman (Ca)-Ld.Ar " थ"कीओरसे/Respondent By : Shri P. Sajit Kumar(Jcit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri R.Venkat Raman (CA)-Ld.ARFor Respondent: Shri P. Sajit Kumar(JCIT) -Ld. DR
Section 143(3)Section 271(1)(c)

…fter the order passed by Tribunal in quantum appeal on 12.05.2023. The assessee contended that no penalty could be levied on estimated additions. Reliance was placed on the decision of Hon’ble High Court of Madras in the case of CIT vs. P Rojes (356 ITR 703 / 31 Taxmann.com 253). However, Ld. CIT(A) held that it was a case of suppression of business receipts as found during survey. The additions were on the basis of impounded material. Therefore, Ld. AO rightly levied penalty for concealment of income which resulted out of furnishing of inaccurate particulars of income. However, suitable directions were given to…

RAJESH POPLI,SHIMLA vs. DCIT, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

ITA 1393/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh06 May 2019AY 2011-12

Bench: For Imposition Of Penalty U/S271(L)(C).

For Appellant: Shri Tej Mohan Singh (Proxy for Shri Vishal Mohan)For Respondent: Smt. Renu Amitabh, CIT DR
Section 132(1)Section 139Section 271Section 271(1)(c)

…85 P&H ii. Commissioner of Income Tax versus Krishi Tyre Retreating and Rubber Industries reported as 360 ITR580(Raj) iii. Naresh Chand Aggarwal versus Commissioner of Income Tax 357 ITR 514 (All] iv. Commissioner of Income Tax versus P. Rojes reported as 356 ITR 703(Mad) 6. It is also pertinent to mention that appeal against the said orders has been admitted by the Hon'ble High Court of Himachal Pradesh and copy of the order of admission of the appeal and formulation of questions of law will be placed on record subsequently and as such issue in question is debatable. Relying upon the judgment of the Bombay…

SHRI VISHNU KUMAR BHARGAVA,JAIPUR vs. INCOME TAX OFFICER, WARD-7-3, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 694/JPR/2017[2006-07]Status: DisposedITAT Jaipur15 Mar 2018AY 2006-07

Bench: The Time Of Hearing Of Appeal.”

For Appellant: None (Written submissions)For Respondent: Shri J.C. Kulhari (JCIT)
Section 144Section 271(1)(c)Section 69

…47 ITR 478 (P &H) • Mehsons Export Vs. ITO 347 ITR 639 (All) • Price Water House Coopers pvt. Ltd. vs. CIT 348 ITR 306 (SC) • CIT vs. Amit Jain 351 ITR 74 (Delhi) • CIT vs. Amtek Auto Ltd. 352 ITR 394 (P &H) 3 Vishnu Kumar Bhargava vs. ITO • CIT vs. P. rojes 356 ITR 703 (Mad) • Naresh Chandra Agrawal vs. CIT 357 ITR 514 (All) • CIT vs. Manjunatha Cotton & Ginning Factory 359 ITR 565 (Karn) • CIT vs. Krishi Tyer Retreading & Rubber Ind. 360 ITR 580 (Raj.) • CIT vs. Whiteline chemicals 360 ITR 385 (Guj.) • CIT vs. Sandur Manganese & Iron Ores Ltd. 362 ITR 160 (Kar) • CIT vs. Cholamandalam Inv. & Fin. Co. Ltd. 364…

ASST CIT 25(2), MUMBAI vs. RATANSINGH M RATHORE, MUMBAI

In the result appeal filed by the revenue for the Assessment year 2007-08 is dismissed

ITA 5043/MUM/2013[2007-08]Status: DisposedITAT Mumbai04 Aug 2016AY 2007-08

Bench: Shri G.S.Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2007-08

For Appellant: Shri. S.R.SinghFor Respondent: Ms. Hiral Sejpal
Section 143(3)Section 271Section 271(1)(c)Section 40A(2)(b)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI G.S.PANNU (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2007-08 The ACIT- 25(2), Shri. Ratansingh M. Rathore. C-11, Pratyakshakar Bhavan, B-1, Neela Apartment, S V P Road, Room No. 108, Bandra Kurla Opp. Mandpeshwar Indl. Estate, Complex, Bandra (E). Vs. Borivali (W), Mumbai- 400 092. Mumbai- 400 051. PAN : AACPR4164L (Appellant) (Respondent) Appellant by : Shri. S.R.Singh Respondent by : Ms. Hiral Sejpal Date of Hearing: 06/05/2016 Date of Pronouncement: 04/08/2016 O R D E R PER RAM LAL NEGI, JM This appeal has been preferred…