CIT v. SAS Pharmaceuticals

335 ITR 259High Court2011#668 most cited

What is CIT v. SAS Pharmaceuticals authority for?

No penalty under section 271(1)(c) can be imposed if the amount of tax sought to be evaded is nil under Explanation 4(c), such as when the assessment results in a refund even after an addition to income. The conditions stipulated in the explanations to section 271(1)(c) must be unambiguously met for penalty imposition.

149

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. SAS Pharmaceuticals · section 271(1)(c) · Explanation 4(c) · penalty for concealment · furnishing inaccurate particulars · tax sought to be evaded · nil tax liability · assessment refund · survey action

Sections most often in play

Section 271(1)(c)Section 133ASection 143(3)Section 147Section 148Section 115BBESection 69Section 69A
Read the full judgment

Issues it is cited on

surrender of incomepenalty under section 271(1)(c)furnishing inaccurate particulars of incomefurnishing inaccurate particularsconcealment of incomepenalty u/s 271(1)(c)section 274section 271(1)section 133alevy of penaltysection 271section 133

Judgments citing CIT v. SAS Pharmaceuticals

The ITO, Ward-2(3)(1), Surat vs. M/S. Avantis Enterprise, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2970/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no…

The DCIT, Central Circle-3, Surat vs. M/S. Chhaya Associates, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2965/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no…

The DCIT, Circle-3, Surat vs. M/S. Milestone Builders, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2963/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no…

The DCIT, Central Circle-3, Surat vs. M/S. Milestone Construction, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2962/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no…

The DCIT, Central Circle-3, Surat vs. M/S. Milestone Developers, Surat

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

ITA 2961/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14
Section 271Section 271(1)(c)

…following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals Milestone Developers & Others in ITA No’s: 2961 to 65, 70, 71, 3024, 25 & 3047 of 2016 / A.Y. 2013-14 Page 9 of 13 [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and perused the material available on 13. record and gone through the above case laws. There is no…

The ITO, Ward-2(1)(4), Surat vs. M/S. Vishwas Hitech Infra Project Pvt. Ltd., Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2615/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Vishwas Corporation, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2614/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is…

The ITO, Ward-2(3)(4), Surat vs. M/S. Vishwas Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2613/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is…

The ITO, Ward-2(3)(1), Surat vs. M/S. Anupam Infrastructure, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2340/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 8 of 12 Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard th…

The ITO, Ward-2(3)(3), Surat vs. M/S. Png Developers, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2339/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 8 of 12 Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard th…

The ITO, Ward-2(3)(4), Surat vs. M/S. Shree Gokul Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2338/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is…

The ITO, Ward-2(3)(4), Surat vs. M/S. Shree Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2337/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is…

The ITO, Ward-1, Bardoli vs. M/S. Giriraj Developers, Surat

In the result, all the Seven Appeals of various assessee’s as listed

ITA 2335/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 (De)l, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. 13. We have heard the parties and perused the material available on record and gone through the above case laws. There is…

The DCIT, Central Circle-4, Surat vs. Sai Vihar Corporation, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2329/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 8 of 12 Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard th…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Aastha Enterprise, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2089/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Aastha Developers & Others / ITA.No’s.2086 to 2089/Ahd/2016/AY: 2011-12 & 13-14 Page 8 of 12 Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and…

The ITO, Ward-2(3)(1), Surat vs. M/S. Aastha Eco Homes, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2088/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Aastha Developers & Others / ITA.No’s.2086 to 2089/Ahd/2016/AY: 2011-12 & 13-14 Page 8 of 12 Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and…

The Dy. Commissioner of Income Tax, Circle-2(3), Surat vs. M/S. Aastha Corporation, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2087/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Aastha Developers & Others / ITA.No’s.2086 to 2089/Ahd/2016/AY: 2011-12 & 13-14 Page 8 of 12 Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and…

The ITO, Ward-2(3)(1), Surat vs. M/S. Aastha Developers, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2086/AHD/2016[2011-12]Status: DisposedITAT Surat25 Jan 2019AY 2011-12

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Aastha Developers & Others / ITA.No’s.2086 to 2089/Ahd/2016/AY: 2011-12 & 13-14 Page 8 of 12 Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard the parties and…

The ITO, Ward-1, Bardoli vs. M/S. Aishwarya Corporation, Surat

In the result, all the Four Appeals of various assessee’s as listed

ITA 2084/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meena

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Aishwarya Corporation & Others in ITA No.’: 2084, 2329, 2339 & 2340 of 2016 for A.Y.: 2013-14 Page 8 of 12 Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC) and other as per their comes law paper book. We have heard th…

The Dy. Commissioner of Income Tax, Central Circle-3, Surat vs. M/S. Imperial Developers, Surat

In the result, appeal of the Revenue is dismissed

ITA 1992/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण . वष" /A Y: 1 1992/Ahd/2016 Deputy Commissioner Vs Imperial Developers, Of Income Tax, . ‘Blossom’ Near Vesu Canal A.Y. 2013-14 Central Opp.Dps School, Circle-3, Surat – 395 Vesu, Surat. 001. [Pan: Aadfi 5694 R] िनधा"रती क" ओर से /Assessee By Shri Mehul Shah - Ca राज"व क" ओर से /Revenue By Shri Srinivas T.Bidari – Sr.Dr

Section 271(1)(c)Section 68

…return of income, therefore there was no evasion of tax sought to be evaded. The ld.AR also placed reliance on the following decisions in support of contentions i.e. CIT vs. Unique Precured Retraders [2008] 13 DTR (Raj-215), CIT vs SAS Pharmaceuticals [2011] 335 ITR 259 (Del), M/s.Sadbhava Builders vs ITO 1418/Ahd/2008, Ahmedabad Tribunal, CIT Vs. Amit Jain [2013] 351 ITR 74 Del, CIT vs Reliance Petro Products Pvt. Ltd., [2010] 322 158 ITR (SC), CIT vs. Mhaskar General Hospital [Tax Appeal No.1474 of (2009)] (Guj) (HC), CIT vs. Hiralal Doshi – 383 ITR 0019 [BOM] (HC) and CIT vs. Aretic Investment (P) Ltd (2010)…