CIT v. Prasanna Dugar

371 ITR 19High Court2015#1822 most cited
63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Prasanna Dugar · penalty under section 271(1)(c) · section 274 notice · concealment of income · inaccurate particulars · search assessment · section 132 · SLP dismissal

Also reported as

59 Taxmann.com 99279 CTR 86

Sections most often in play

Section 143(3)Section 271(1)(c)Section 148Section 153ASection 274Section 147Section 132Section 276C

Issues it is cited on

section 276csection 276section 40a(ia)section 142(2a)penalty under section 271(1)(c)section 271aabfurnishing inaccurate particularsstatement under section 132(4)penalty u/s 271(1)(c)section 274concealment of incomesection 270

Judgments citing CIT v. Prasanna Dugar

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4175/DEL/2025[2019-20]Status: DisposedITAT Delhi10 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section 274 read with section 271(1)(c) of the Income Tax Act, 1961 Sir Madam Whereas in the course of pro…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4174/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section 274 read with section 271(1)(c) of the Income Tax Act, 1961 Sir Madam Whereas in the course of pro…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4173/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section 274 read with section 271(1)(c) of the Income Tax Act, 1961 Sir Madam Whereas in the course of pro…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4172/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section 274 read with section 271(1)(c) of the Income Tax Act, 1961 Sir Madam Whereas in the course of pro…

Swaran Nadhan Salaria, Mumbai vs. DCIT Central Circle 1(2), Mumbai

ITA 1055/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR
Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, Mahek, Salaria Bunglow, A B Nair Road, Juhu, Mumbai-400049. PAN NO. AMOPS 4918 D Appellant Vs. DCIT-Central Circle1 (2), 906, 9th floor, Pratishtha Bhavan, Old CGO Annexe, M.K. Road, Mumbai-400020. Respondent Assessee by : Mr. Rakesh Joshi Revenue by : Mr. Virabhadra S. Mahajan, Sr. DR Date of Heari…

Swaran Nadhan Salaria, Mumbai vs. DCIT Central Circle 1(2), Mumbai

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

Swaran Nadhan Salaria, Mumbai vs. DCIT Central Circle 1(2), Mumbai

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

Swaran Nadhan Salaria, Mumbai vs. Dict Central Circle 1(2), Mumbai

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

Swaran Nadhan Salaria, Mumbai vs. DCIT Central Circle 1(2), Mumbai

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, DCIT-Central Circle1(2), Mahek, Salaria Bunglow, A B Nair 906, 9th floor, Pratishtha Bhavan, Vs. Road, Juhu, Old CGO Annexe, M.K. Road, Mumbai-400049. Mumbai-400020. PAN NO. AMOPS 4918 D Appellant Respondent : Mr. Rakesh Joshi Assessee by : Mr. Virabhadra S. Mahajan, Sr. DR Revenue by : 12/06/2025…

Swaran Nadhan Salaria, Mumbai vs. DCIT, Central Circle 1(2), Mumbai

In the result all appeals of the assesses from AY 2014-15 to AY

ITA 1050/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, Mahek, Salaria Bunglow, A B Nair Road, Juhu, Mumbai-400049. PAN NO. AMOPS 4918 D Appellant Vs. DCIT-Central Circle1 (2), 906, 9th floor, Pratishtha Bhavan, Old CGO Annexe, M.K. Road, Mumbai-400020. Respondent Assessee by Mr. Rakesh Joshi Revenue by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 1…

Swaran Nadhan Salaria, Mumbai vs. DCIT, Central Circle 1(2), Mumbai

In the result all appeals of the assesses from AY 2014-15 to AY

ITA 1049/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR
Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 1049, 1050, 1051, 1052, 1053, 1054 & 1055/MUM/2025 Assessment Year: 2014-15, 2015-16, 2016-17, 2017-18, 2018- 19, 2019-2020 & 2020-21 Swaran Nadhan Salaria, Mahek, Salaria Bunglow, A B Nair Road, Juhu, Mumbai-400049. PAN NO. AMOPS 4918 D Appellant Vs. DCIT-Central Circle1 (2), 906, 9th floor, Pratishtha Bhavan, Old CGO Annexe, M.K. Road, Mumbai-400020. Respondent Assessee by : Mr. Rakesh Joshi Revenue by : Mr. Virabhadra S. Mahajan, Sr. DR Date of Heari…

Nand Kumar Prasad Sah, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 185/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Nand Kumar Prasad Sah, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 184/PAT/2023[2014-15]Status: HeardITAT Patna29 Aug 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Bishwanath Prasad, Muzaffarpur vs. Ac/DCIT Central Circle, Muzaffarpur

In the result, all the appeals of the both the assessee in ITA

ITA 161/PAT/2023[2015-16]Status: HeardITAT Patna29 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI RAJPAL YADAV, VP AND SHRI DR. MANISH BORAD, AM ITA Nos. 184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri SK Tulsiyan, & Ms. Puja Somani, Ars Revenue b…

Suresh Chand Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

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

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…f concealment of income attracting penalty under section 271(1)(c); in such a case it was unnecessary to invoke Explanation 5 to section 271(1)(c). 3. Hon'ble Calcutta High Court in the case of CIT Vs Prasanna Dugar [2015] 59 taxmann.com 99 (Calcutta)/[2015] 371 ITR 19 (Calcutta) (MAG.)/[2015] 279 CTR 86 (Calcutta) Even where subsequent to search, assessee voluntarily disclosed a sum and offered said sum to tax, since said amount was not disclosed in original return, penalty levied under section 271(1)(c) was justified. Hon'ble Supreme Court dismissed assessee's SLP in this case against High Court's ruling that…

Amit Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

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

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…f concealment of income attracting penalty under section 271(1)(c); in such a case it was unnecessary to invoke Explanation 5 to section 271(1)(c). 3. Hon'ble Calcutta High Court in the case of CIT Vs Prasanna Dugar [2015] 59 taxmann.com 99 (Calcutta)/[2015] 371 ITR 19 (Calcutta) (MAG.)/[2015] 279 CTR 86 (Calcutta) Even where subsequent to search, assessee voluntarily disclosed a sum and offered said sum to tax, since said amount was not disclosed in original return, penalty levied under section 271(1)(c) was justified. Hon'ble Supreme Court dismissed assessee's SLP in this case against High Court's ruling that…

Amit Bansal, Haryana vs. ACIT Central Circle-16, Delhi

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

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…f concealment of income attracting penalty under section 271(1)(c); in such a case it was unnecessary to invoke Explanation 5 to section 271(1)(c). 3. Hon'ble Calcutta High Court in the case of CIT Vs Prasanna Dugar [2015] 59 taxmann.com 99 (Calcutta)/[2015] 371 ITR 19 (Calcutta) (MAG.)/[2015] 279 CTR 86 (Calcutta) Even where subsequent to search, assessee voluntarily disclosed a sum and offered said sum to tax, since said amount was not disclosed in original return, penalty levied under section 271(1)(c) was justified. Hon'ble Supreme Court dismissed assessee's SLP in this case against High Court's ruling that…

Ajit Narayan Patil, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

In the result, appeals of the assessee are dismissed

ITA 1399/PUN/2023[2016-17]Status: DisposedITAT Pune20 Feb 2024AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshali

For Appellant: NoneFor Respondent: Shri Gaurav K. Singh, DR
Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „SMC‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.1398 & 1399/PUN/2023 (A.Y. 2014-15 & 2016-17) Ajit Narayan Patil, vs ACIT, Central Circle, Plot No.29A, Sham Society, Kolpaur. Near Crusher, Karveer, Kolhapur (Maharashtra) PAN: ABQPP 6656 A Appellant Respondent Assessee by : None Revenue by : Shri Gaurav K. Singh, DR Date of hearing : 19/02/2024 Date of pronouncement : 20/02/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the assessee emanates from the separate orders of Co…

Ajit Narayan Patil, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

In the result, appeals of the assessee are dismissed

ITA 1398/PUN/2023[2014-15]Status: DisposedITAT Pune20 Feb 2024AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshali

For Appellant: NoneFor Respondent: Shri Gaurav K. Singh, DR
Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „SMC‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.1398 & 1399/PUN/2023 (A.Y. 2014-15 & 2016-17) Ajit Narayan Patil, vs ACIT, Central Circle, Plot No.29A, Sham Society, Kolpaur. Near Crusher, Karveer, Kolhapur (Maharashtra) PAN: ABQPP 6656 A Appellant Respondent Assessee by : None Revenue by : Shri Gaurav K. Singh, DR Date of hearing : 19/02/2024 Date of pronouncement : 20/02/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the assessee emanates from the separate orders of Co…