CIT v. Rajiv Garg

313 ITR 256High Court2009#2608 most cited

What is CIT v. Rajiv Garg authority for?

An assessee's agreement to an addition does not automatically prove concealment, and voluntary surrender of income without corroborative material cannot sustain a penalty for concealment.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Rajiv Garg · 313 ITR 256 · penalty for concealment · voluntary surrender of income · agreement to addition · Section 271(1)(c) · Section 271AAB · corroborative material for penalty · concealment not proved by surrender · Section 69A penalty

Also reported as

175 Taxmann 184

Sections most often in play

Section 143(3)Section 153ASection 271(1)(c)Section 271AABSection 37(1)Section 69ASection 69CSection 274

Issues it is cited on

section 194ldsection 270a(2)(a)section 9(i)(vii)section 9(i)section 194lsection 270a(6)section 270a(2)service pesection 140asection 195(1)section 270a(9)peak credit theory

Judgments citing CIT v. Rajiv Garg

Ibm Australia Limited, Bangalore vs. Deputy Commissioner of Income-Tax, International Taxation-Circle-1(2), Bangalore

ITA 487/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

…IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.490 & 491/Bang/2024 Assessment Years: 2013-14 & 2016-17 IBM Canada Limited C/o IBM India Private Limited 12, Subramanya Arcade, Bannerghatta Road Dharmaram College SO Bangalore South Bangalore 560 029 Karnataka, India PAN NO : AAFCI9552H APPELLANT Vs. DCIT (International Taxation) Circle-1(2) Bangalore RESPONDENT IT(IT)A Nos.500/Bang/2024 Assessment Years: 2014-15…

Vizag Apparel Park for Export, Visakhapatnam vs. Income Tax Officer, Ward-17(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 600/HYD/2023[2015-16]Status: DisposedITAT Hyderabad28 Dec 2023AY 2015-16

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 600/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Vizag Apparel Park For Income Tax Officer, Export, Vs. Ward-17(1), Visakhapatnam Hyderabad [Pan No. Aaccv3708M] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Ms. Aditi Goyal, DR
Section 139(1)Section 142(1)Section 144Section 144BSection 147Section 148Section 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 600/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Vizag Apparel Park for Income Tax Officer, Export, Vs. Ward-17(1), Visakhapatnam Hyderabad [PAN No. AACCV3708M] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri G.V.N. Hari, AR रधजस्‍व द्वधरध/Revenue by: Ms. Aditi Goyal, DR सुिवधई की तधरीख/Date of hearing: 26/12/2023 घोर्णध की तधरीख/Pronouncement on: 28/12/2023 आदेश / ORDER Aggrieved by the order dat…

Deputy Commissioner of Income Tax 1.1. Raipur, Raipur vs. Renu Behl, Raipur

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 289/RPR/2023[2012-13]Status: DisposedITAT Raipur11 Dec 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: NoneFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 131(1)Section 147Section 148Section 268ASection 271(1)Section 271(1)(c)

…r not the same was initiated for “concealment of particulars of income” or “furnishing inaccurate particulars of income.” Also, the CIT(Appeals) drawing support from the judgment of the Hon’ble High Court of Punjab & Haryana in the case of CIT Vs. Rajib Garg, 313 ITR 256 (P & H), observed that a mere offering of additional income by the assessee in the return of income filed in response to the notice u/s. 148 of the Act, dehors any observation of the A.O. that the assessee had concealed income or had furnished inaccurate particulars of such income would not justify the imposition of penalty u/s. 271(1)(c) of the…

Smt.Geetanjali Mahajan, Jalandhar vs. Income Tax Officer Ward-1 (5), Jalandhar

In the result the appeal of the assessee bearing ITA no

ITA 97/ASR/2023[2012-13]Status: HeardITAT Amritsar14 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 148Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 97/Asr/2023 Assessment Year: 2012-13 Smt Geetanjali Mahajan, Vs. ITO, Ward. 1(5) 80-Banda Bahadur Nagar, Jalandhar Jalandhar [PAN:-AJAPM0160C] (Appellant) (Respondent) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Pradeep Kumar, Sr. DR Date of Hearing 12.06.2023 14.06.2023 Date of Pronouncement ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income-tax (Appeals), NFA…

Sh. Arashpreet Singh. S/O.Late.Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax .Circle-II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Sh. Arashpreet Singh S/O. Late Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax Circle-II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Sh. Arashpreet Singh S/O. Late Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax Cercle- II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Sh. Arspreet Singh . S/O. Late. Sh. Gurmail Singh, Muktsar vs. Dy. Commissioner of Income Tax Circle .II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Sh. Arashpreet Singh S/O Late Sh. Gurmail Singh, Shri Mukatsar vs. Dy. Commissioner of Income Tax Circle-II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Late. Sh. Gurmail Singh S/O. Sh. Lal Singh, Sri Mukatsar vs. Dy.Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Late. Sh. Gurmail. Singh. S/O. Sh. Lal Singh, Sri Mukatsar vs. Dy.Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Late. Sh. Gurmail Singh.S/O. Late Sh. Lal Singh, Sri Muktsar vs. Dy. Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Late. Sh. Gurmail. Singh S/O. Sh. Lal Singh, Shri Mukat Sar vs. Dy. Commissioner of 9Income Tax. Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Late. Sh. Gumail Singh . S/O. Sh. Lal Singh, Muktsar vs. Dy. Commissioner of Income Tax Circle -II, Bathinda

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 55 to 59/Asr/2019 Assessment Years: 2010-11 to 2014-15 Late Sh. Gurmail Singh V. Dy. Commissioner of Income S/o Late Sh. Lal Singh Tax, Circle-II, Bathinda Through Sh. Arshpreet Singh, Legal Heir, Resident of 7581, Street No. 3, Namdev Nagar, Sh. Muktsar Sahib [PAN: AJYPS 4799P] (Appellant) (Respondent) I.T. A. Nos. 60 to 64/Asr/2019 Assessment Years: 2010-11 to 2014-15 Sh. Arshpreet Singh V. Dy. Commissioner of Income S/o Late Sh. Gurmail Singh…

Ashvin Narayan Bajoria HUF, Surat vs. Income Tax Officer, Ward1(2)(1), Surat

In the result, the grounds of appeal raised by assessee is allowed

ITA 369/SRT/2022[2012-13]Status: DisposedITAT Surat07 Mar 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.369/SRT/2022 (AY 2012-13) (Hearing in physical Court) Ashvin Narayan Bajoria (HUF) Income Tax Officer, 226, Sagar Building, Ward-1(2)(1), Vs Arihant Awas, Aayakar Bhawan, Moti Begumwadi, Majura Gate, Surat-395002 qSurat-395001 PAN No: AAKHA 3667 H अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Ramesh Malpani, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 23.02.2023 उ"घोषणा क" तार"ख/Date of…

Smt. Renu Garg, Ludhiana vs. ITO, W-7(3), Ludhiana

In the result, appeal of the Assessee is allowed

ITA 1278/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh29 Oct 2020AY 2014-15
For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Sh. Daya Inder Singh Sidhu, Addl. CIT
Section 131Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 271(1)(c)

…e due taxes & interest on the said surrendered income on 12.10.2015 much before the discrepancy, if any, was pointed out by any of the departmental authorities. On a similar issue, the Hon'ble Jurisdiction; High Court in the case of CIT Vs. Raj iv Garg (2009) 313 ITR 256 (supra) held as under: “ that the Tribunal had recorded a pure finding of fact to the effect that the Revenue had not placed on record any material or evidence to discharge its burden of proving concealment . No such finding was recorded in the assessment order . The Tribunal further held that the additional income so offered by the assessee was…

Mothukuri Somabrahmam, Visakhapatnam vs. The Deputy. CIT, Visakhapatnam

In the result, the appeal filed by the revenue is dismissed and the

ITA 132/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2013-2014

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 132Section 143(3)Section 271(1)(c)Section 271A

…(c) inserted w.e.f. 1st day of April, 1964 merely raises a rebuttable presumption but the basic principle that there should be have been concealment still remains. Further Honble Punjab & Haryana High Court in case of Commissioner of Income-tax Vs. Rajiv Garg 313 ITR 256 (P&H) upheld the order of the Tribunal where it was observed that - Merely because an income has been offered by the assessee in response to the notice under section 148, it cannot be ipso facto inferred that the penal provisions of section 271(1)(c) are attracted. In order to apply the penal provisions of section 271(1)(c) it is to be necessaril…

The Asst. Commissioner of Income Tax., Visakhapatnam vs. Sri M. Somabrahmam, Visakhapatnam

In the result, the appeal filed by the revenue is dismissed and the

ITA 126/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2013-2014

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 132Section 143(3)Section 271(1)(c)Section 271A

…(c) inserted w.e.f. 1st day of April, 1964 merely raises a rebuttable presumption but the basic principle that there should be have been concealment still remains. Further Honble Punjab & Haryana High Court in case of Commissioner of Income-tax Vs. Rajiv Garg 313 ITR 256 (P&H) upheld the order of the Tribunal where it was observed that - Merely because an income has been offered by the assessee in response to the notice under section 148, it cannot be ipso facto inferred that the penal provisions of section 271(1)(c) are attracted. In order to apply the penal provisions of section 271(1)(c) it is to be necessaril…

Montana Infrastructure Ltd, Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, both the appeals of the assessee are dismissed

ITA 6577/MUM/2016[2010-11]Status: DisposedITAT Mumbai15 Jan 2018AY 2010-11

Bench: Shri D.T. Garasiaassessment Year: 2010-11 Assessment Year: 2011-12 M/S. Montana Infrastructure Acit, Ltd., Central Circle-6(3), 19Th Floor, 507, Vyapar Bhavan, Vs. 49, P. D’Mello Road, Air India Building, Carnac Bunder, Nariman Point, Mumbai-400 009 Mumbai – 400 021 Pan: Aabcm4495K (Appellant) (Respondent) Present For: Assessee By : Shri S.K. Mutsaddi, A.R. Revenue By : Smt. N. Hemalatha, D.R. Date Of Hearing : 06.11.2017 Date Of Pronouncement : 20.12.2017 O R D E R

For Appellant: Shri S.K. Mutsaddi, A.RFor Respondent: Smt. N. Hemalatha, D.R
Section 133ASection 143Section 147Section 148

…le Delhi High Court in the case of CIT vs. AT & T Communications Services India Pvt. Ltd. -342 ITR 257, Gujarat High Court in Sachinam Trust - 21 DTR 1 (Guj.), and he also relied upon the decision of Punjab & Haryana Court in the case of Rajiv Garg & Others – 313 ITR 256. 6. The Ld. D.R. relied upon the orders of the Revenue authorities. 7. I have heard the rival contentions of both the parties. I do not find any infirmity in the order of the Ld. CIT(A) in both the appeals of the assessee. Hence, I have no alternative but to accept the order of the Ld. CIT(A). 8. In the result, both the appeals of the assessee…

Sunil Satija, New Delhi vs. ACIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 5748/DEL/2014[2007-08]Status: DisposedITAT Delhi07 Dec 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 127Section 133A(1)Section 139Section 153Section 153ASection 153A(1)(b)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.5748/Del/2014 Assessment Year: 2007-08 SUNIL SATIJA, Vs. ACIT, CENTRAL CIRCLE II, 1/2873, RAM NAGAR EXTN., FARIDABAD LONI ROAD, SHAHDARA, DELHI – 110 032 (PAN: ABMPS3651C) (APPELLANT) (RESPONDENT) Assessee by: Sh. R.S. Ahuja, CA Revenue by: Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU, JM This appeal is filed by the Assessee against the Order dated 09.7.2014 passed by the Ld. CIT(A)(Central) relating to Assessment Year 2007-08 on the following grounds:- (…