CIT v. Pushpendra Surana

264 CTR 204High Court2014#10018 most cited

What is CIT v. Pushpendra Surana authority for?

Penalty under section 271(1)(c) is not justified if self-assessment tax was paid seven years prior to the notice issued under section 148, as the income declared is not voluntary but in response to the notice.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Pushpendra Surana · section 271(1)(c) · section 148 · penalty deletion · voluntary income · reassessment notice

Also reported as

49 Taxmann.com 12

Sections most often in play

Section 271(1)(c)Section 148Section 153ASection 139Section 273BSection 139(1)Section 143(3)Section 133A
Read the full judgment

Issues it is cited on

section 133(a)section 115jctax collected at sourcedeletion of penaltysurrender of incomepenalty under section 271(1)(c)section 273bpenalty u/s 271(1)(c)section 260aadvance taxfurnishing inaccurate particulars of incometax deducted at source

Judgments citing CIT v. Pushpendra Surana

Himani Goyal Sharma, Jaipur vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

The appeal stand allowed

ITA 160/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jan 2026AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA Nos.156 to 160/ASR/2023 (निर्धारण वर्ा / Assessment Years: 2011-12 to 2015-16) Smt. Himani Goyal Sharma, DCIT, Circle-1, 19A, Nityanand Nagar, Queens Road Bathinda. बिधम/ Vs. Opp. Hotel Sarovar Portico, Jaipur.302021 (Rajasthan) स्थायीलेखासं./जीआइआरसं./PAN/GIR No. BDAPS-1237-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) –…

Himani Goyal Sharma, Jaipur vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

The appeal stand allowed

ITA 159/ASR/2023[2014-15]Status: DisposedITAT Amritsar20 Jan 2026AY 2014-15

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA Nos.156 to 160/ASR/2023 (निर्धारण वर्ा / Assessment Years: 2011-12 to 2015-16) Smt. Himani Goyal Sharma, DCIT, Circle-1, 19A, Nityanand Nagar, Queens Road Bathinda. बिधम/ Vs. Opp. Hotel Sarovar Portico, Jaipur.302021 (Rajasthan) स्थायीलेखासं./जीआइआरसं./PAN/GIR No. BDAPS-1237-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) –…

Himani Goyal Sharma, Jaipur vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

The appeal stand allowed

ITA 158/ASR/2023[2013-14]Status: DisposedITAT Amritsar20 Jan 2026AY 2013-14

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA Nos.156 to 160/ASR/2023 (निर्धारण वर्ा / Assessment Years: 2011-12 to 2015-16) Smt. Himani Goyal Sharma, DCIT, Circle-1, 19A, Nityanand Nagar, Queens Road Bathinda. बिधम/ Vs. Opp. Hotel Sarovar Portico, Jaipur.302021 (Rajasthan) स्थायीलेखासं./जीआइआरसं./PAN/GIR No. BDAPS-1237-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) –…

Himani Goya Sharma, Jaipur vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

The appeal stand allowed

ITA 157/ASR/2023[2012-13]Status: DisposedITAT Amritsar20 Jan 2026AY 2012-13

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA Nos.156 to 160/ASR/2023 (निर्धारण वर्ा / Assessment Years: 2011-12 to 2015-16) Smt. Himani Goyal Sharma, DCIT, Circle-1, 19A, Nityanand Nagar, Queens Road Bathinda. बिधम/ Vs. Opp. Hotel Sarovar Portico, Jaipur.302021 (Rajasthan) स्थायीलेखासं./जीआइआरसं./PAN/GIR No. BDAPS-1237-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) –…

Himani Goyal Sharma, Jaipur vs. Deputy Commissioner of Income Tax Circle-1, Bathinda

The appeal stand allowed

ITA 156/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jan 2026AY 2011-12

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM आयकर अपील सं. / ITA Nos.156 to 160/ASR/2023 (निर्धारण वर्ा / Assessment Years: 2011-12 to 2015-16) Smt. Himani Goyal Sharma, DCIT, Circle-1, 19A, Nityanand Nagar, Queens Road Bathinda. बिधम/ Vs. Opp. Hotel Sarovar Portico, Jaipur.302021 (Rajasthan) स्थायीलेखासं./जीआइआरसं./PAN/GIR No. BDAPS-1237-B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) –…

Assistant Commissioner of Income Ta, Jaipur vs. Shri Nath Corporation, Jaipur

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

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The AC…

Assistant Commissioner of Income Tax, Jaipur vs. Jitendra Kumar Agarwal, Jaipur

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

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 267/JPR/2024 fu/kZkj.k o"kZ@AssessmentYears : 2015-16 The ACIT, cuke Shri Nath Corporation Circle-1, Vs. 1756, Telepara, Johari Bazar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS3626B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA. No. 196/JPR/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 The ACIT, cuke…

Assistant Commissioner of Income-Tax, Jaipur vs. Royal Jewellers, Jaipur

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

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / AssessmentYears : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The ACI…

Som Nath Virmani and Sons HUF, Haryana vs. Income Tax Officer Ward-4(1), Gurgaon, Haryana

In the result, the appeal of the Assessee is allowed

ITA 5081/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Som Nath Virmani & Vs. Income Tax Officer, Sons Huf, Ward-5(1), Flat No. 303, Soverign 1, Gurgaon Vatika City, Sector-49, Sohna Road, Gurgaon-122001 Haryana (Appellant) (Respondent) Pan: Aanhs1927F Assessee By : Dr. Rakesh Gupta, Adv Shri Somit Aggarwal, Adv Revenue By: Shri Manish Gupta, Sr. Dr Date Of Hearing 20/05/2025 Date Of Pronouncement 20/05/2025

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Manish Gupta, Sr. DR
Section 144BSection 147Section 148Section 271(1)Section 271(1)(c)

…, seven years prior to the notice issued u/s 148. Hence, the penalty levied by the AO, u/s 271(1)(c) is not justified and is liable to be deleted. In support of his contention, he has relied upon the following decisions:- (1) CIT vs. Pushpendra Surana, (2014) 264 CTR 204 (Raj). (ii) CIT vs. Suresh Chandra Mittal, 241 ITR 124 (MP) (iii) CIT vs. Gujarat State Electricity Corporation Ltd., 144 taxmann.com 165. M/s. Som Nath Virmani and Sons HUF 8. On the other hand, the Ld. Departmental Representative had relied upon the orders of the authorities below and submitted that the assessee did not file the return of inco…

Smt. Kavita Sachdev, Indore vs. ITO-3(4), Indore

In the result, the appeal of the assessee is allowed

ITA 255/IND/2023[2011-12]Status: DisposedITAT Indore16 May 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024

Section 147Section 148Section 271(1)(c)

…even years prior to the notice issued u/s 148. Hence, the penalty levied by the AO, u/s 271(1)(c) is not justified and is liable to be deleted. In support of his contention, he has relied upon the following decisions:- (i) CIT vs. Pushpendra Surana, (2014) 264 CTR 204 (Raj). (ii) CIT vs. Suresh Chandra Mittal, 241 ITR 124 (MP) (iii) CIT vs. Gujarat State Electricity Corporation Ltd., 144 taxmann.com 165. Page 5 of 8 Smt. Kavita Sachdev, Indore Assessment year 2011-12 8. On the other hand, the Ld. Departmental Representative had relied upon the orders of the authorities below and submitted that the assessee…

Pooja Upadhyay, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 258/JPR/2022[2012-13]Status: HeardITAT Jaipur17 Apr 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Devang Gargieya (Adv.)For Respondent: Smt Chanchal Meena (Addl. CIT)
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 258/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Pooja Upadhyay ITO Vs. B-177, Bapu Nagar, Ward 5(1), Mangal Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPU 6953 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt C…

CIT v. Pushpendra Surana (264 CTR 204) — Cited in 11 Judgments | BharatTax