CIT v. Shadiram Balmukund

84 ITR 183High Court1972#4894 most cited

What is CIT v. Shadiram Balmukund authority for?

Penalty proceedings are vitiated if the Assessing Officer's satisfaction is not based on the order passed by the Assessing Officer or the CIT(A). The jurisdiction to impose penalty rests with the authority that is satisfied about the concealment or furnishing of inaccurate particulars of income.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v Shadiram Balmukund · 84 ITR 183 · penalty proceedings · satisfaction of officer · natural justice · jurisdiction · section 271(1)(c) · section 270A

Sections most often in play

Section 115BEESection 133ASection 270ASection 271(1)(c)Section 271AAC(1)Section 274Section 69A

Judgments citing CIT v. Shadiram Balmukund

INCOME TAX OFFICER, WARD 1 NANDED, NANDED vs. SATYAWAN ARJUNRAO SHINDE, OSMANABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 2109/PUN/2024[2018-19]Status: DisposedITAT Pune21 Feb 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2109/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-1, Nanded. Vs. Satyawan Arjunrao Shinde, Nagar Accident Hospital, Gore Complex, Samta Nagar, Osmanabad- 413501. Pan : Baeps8869J Appellant Respondent Revenue By : Shri Arvind Desai Assessee By : Shri B. P. Jaju Date Of Hearing : 02.12.2024 Date Of Pronouncement : 21.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 06.08.2024 Passed By Ld. Cit(A), Pune-12 [‘Ld. Cit(A)’] For The Assessment Year 2018-19. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Failed To Appreciate The Facts That The Assessee Has Suppressed Professional Receipts Not Shown In His Itr, Ld. Cit(A)-12, Pune Vide Letter Dtd.02/01/2023 Directed That Penalty Proceedings U/S 270A Of The Act May Be Initiated By The Ao At The Time Of Giving Effect To The Appeal Order Dtd.28/11/2022. Accordingly Ao Initiated Penalty Proceedings As Per Clause (E) Of Sub-Section 9 Of Section 270A Of The Act.

For Appellant: Shri B. P. JajuFor Respondent: Shri Arvind Desai
Section 133ASection 2Section 270ASection 270A(1)Section 274Section 9

…Assessing Officer's failure to pin point the relevant clauses (a) to (f) to sub section (9); while initiating the proceedings herein u/s 270A(8) of the act, thereby alleging under reporting of income as a sequence of misreporting b) CIT Vs Shadiram Balmukund (84 ITR 183 Allahabad) In this case it is held that there must be satisfaction of respective officer. Penalty order is to be passed on the basis of the order passed by that authority i.e. A.O., or CIT(A). The action of CIT(A) is unjustified and against the natural justice.. 3.5 Having gone through the relevant material on record and the decisions of above jud…

SHRI KHATU SHYAM BUILDERS,JAIPUR vs. ACIT CENTRAL CIRCLE 2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 486/JPR/2024[2014-15]Status: DisposedITAT Jaipur10 Jul 2024AY 2014-15
For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 143(3)Section 271Section 271(1)(c)

…lete change. Accordingly, the present penalty is illegal and without fulfilling the requirements of section 271(1)(c). 9 SHRI KHATU SHYAM BUILDERS VS ACIT, CENTRAL CIRCLE-2, JAIPUR 2.20.i Hon’ble Allahabad High Court in the case of Shadiram Balmukand [1972] 84 ITR 183 (ALL.)[CLC - 65-66 ] held that “…It seems to us clear that the provision contemplates distinct jurisdictions in the Income-tax Officer, the Appellate Assistant Commissioner and the Appellate Tribunal in relation to the proceedings pending before those respective authorities so far as the imposition of penalty is concerned. It will be apparent from…

TRIUNE ENERGY PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

The appeal is allowed

ITA 7553/DEL/2019[2012-13]Status: DisposedITAT Delhi06 Jul 2022AY 2012-13

Bench: Shri Ani Chaturvedi & Shri Anubhav Sharmatriune Energy Pvt Ltd, Vs. Dcit, B-1/H-4, Mohan Circle-25(2), Cooperative Indl. Estate, New Delhi Mathura Road, New Delhi (Appellant) (Respondent) Pan: Aakcs1045E

For Appellant: Ms. Monika Aggarwal, AdvFor Respondent: Shri M. Baranwal, Sr. DR
Section 143(3)Section 271Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI Before Shri Ani Chaturvedi, Accountant Member and Shri Anubhav Sharma, Judicial Member Triune Energy Pvt Ltd, Vs. DCIT, B-1/H-4, Mohan Circle-25(2), Cooperative Indl. Estate, New Delhi Mathura Road, New Delhi (Appellant) (Respondent) PAN: AAKCS1045E Assessee by : Ms. Monika Aggarwal, Adv Shri Lalit Mohan, CA Revenue by: Shri M. Baranwal, Sr. DR Date of Hearing 30/06/2022 Date of pronouncement 06/07/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 10.06.2019 of Ld CIT(A)-9, New Delhi (herein…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4747/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4746/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4745/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jun 2022AY 2015-16

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4744/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jun 2022AY 2014-15

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4743/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jun 2022AY 2013-14

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4742/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Jun 2022AY 2012-13

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. JCIT (INTERNATIONAL TEXATION), NOIDA

ITA 4741/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmaita No. 4741/Del./2019, A. Y. : 2011-12 Ita No. 4742/Del./2019, A. Y. : 2012-13 Ita No. 4743/Del./2019, A. Y. : 2013-14 Ita No. 4744/Del./2019, A. Y. : 2014-15

Section 133ASection 201Section 201(1)Section 271(1)(c)Section 271CSection 271C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 4741/Del./2019, A. Y. : 2011-12 ITA No. 4742/Del./2019, A. Y. : 2012-13 ITA No. 4743/Del./2019, A. Y. : 2013-14 ITA No. 4744/Del./2019, A. Y. : 2014-15 ITA No. 4745/Del./2019, A. Y. : 2015-16 ITA No. 4746/Del./2019, A. Y. : 2016-17 ITA No. 4747/Del./2019, A. Y. : 2017-18 Sharda Educational Trust Vs. JCIT (International Taxation) Plot No. 32-34, Noida Sharda University Knowledge Park-III, Greater Noida PAN No. AAATS5294C (APPELLANT) (RESPONDE…

GHAZIABAD DEVELOPMENT AUTHORITY ,GHAZIABAD vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

The appeal of the assessee is allowed

ITA 4641/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Jun 2022AY 2009-10

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmam/S. Ghaziabad Development Vs. Dy. Commissioner Of Income Authority Tax, Exemption Circle Vikas Path, Navyug Market, Ghaziabad Ghaziabad Pan No. Aaalg0072C (Appellant) (Respondent)

Section 143Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Ghaziabad Development Vs. Dy. Commissioner of Income Authority Tax, Exemption Circle Vikas Path, Navyug Market, Ghaziabad Ghaziabad PAN No. AAALG0072C (APPELLANT) (RESPONDENT) Assessee by Shri Deepesh Garg, Advocate Revenue by Ms. Anupama Singla, Sr. DR Date of hearing: 07.06.2022 13th .06.2022 Date of Pronouncement: ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the assessee against order dated 28.02.2019 in appeal no. 612903561250418 for…

TANYA AUTOMOBILES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE-25(1), NEW DELHI

ITA 3370/DEL/2019[2011-12]Status: DisposedITAT Delhi19 May 2022AY 2011-12

Bench: Dr. B.R.R.Kumar & Sh.Anubhav Sharmatanya Automobiles Pvt. Ltd. Vs. Acit, 312, Thapar Chamber, Ring Circle 25(1), Road, New Delhi New Delhi Pan : Aaact3639B (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)Section 68

…once the assessment order of the AO in the quantum proceedings was altered by the Ld.CIT(A), in a significant way, the very basis of initiation of penalty proceedings was nonexistent. The Hon’ble Allahabad High Court in the cases of Shadiram Balmukand [1972] 84 ITR 183 and Dwarka Prasad Subhas Chandra [1974] 94 ITR 154 and the Hon’ble Gujarat High Court in the case of Lakkdhir Lalji [1972] 85. ITR 77 have also held that when the original basis of initiation of the penalty proceeding is altered or modified by the appellate authority, the authority initiating the penalty proceedings has no jurisdiction thereafter…

LATE SMT. HARMINDER KAUR L/H SH. APS MATHAROO,NEW DELHI vs. ITO, WARD- 36(4), NEW DELHI

ITA 301/DEL/2019[2011-12]Status: DisposedITAT Delhi31 Mar 2022AY 2011-12

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.301 /Del/2019 (Assessment Year : 2011-12)

Section 139(1)Section 250Section 271(1)(c)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) (Through Video Conferencing) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.301 /Del/2019 (Assessment Year : 2011-12) Late Smt. Harminder kaur Vs. ITO, L/H Sh. APS Matharoo Ward-36(4), A-1/118, Safdarjung Enclave New Delhi New Delhi PAN : ANOPK6529P (APPELLANT) (RESPONDENT) Revenue by Ms. Gunjan Jain, CA Assessee by Sh. Ratan Singh, Sr. DR Date of hearing: 22.02.2022 Date of Pronouncement: 31.03.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been preferred by the assessee against the order…

GAUTAM KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 12, NEW DELHI

ITA 3907/DEL/2018[2004-05]Status: DisposedITAT Delhi31 Mar 2022AY 2004-05

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.3906 /Del/2018 (Assessment Year : 2003-04) Gautam Kumar Vs. Acit B-101/102 Cosmopolitan Central Circle-12 Society New Delhi 110002 Plot No. 33, Sec 10 Dwarka, New Delhi 110075 Pan : Aigpk0403M (Appellant) (Respondent)

Section 132Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) (Through Video Conferencing) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3906 /Del/2018 (Assessment Year : 2003-04) Gautam Kumar Vs. ACIT B-101/102 Cosmopolitan Central Circle-12 Society New Delhi 110002 Plot No. 33, Sec 10 Dwarka, New Delhi 110075 PAN : AIGPK0403M (APPELLANT) (RESPONDENT) Revenue by Sh. Rajnish Aggarwal, CA Assessee by Sh. Ratan Singh, Sr. DR Date of hearing: 22.02.2022 Date of Pronouncement: 31 .03.2022 ORDER PER ANUBHAV SHARMA, JM: Both these appeals, being based on same…

GAUTAM KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 12, NEW DELHI

ITA 3906/DEL/2018[2003-04]Status: DisposedITAT Delhi31 Mar 2022AY 2003-04

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.3906 /Del/2018 (Assessment Year : 2003-04) Gautam Kumar Vs. Acit B-101/102 Cosmopolitan Central Circle-12 Society New Delhi 110002 Plot No. 33, Sec 10 Dwarka, New Delhi 110075 Pan : Aigpk0403M (Appellant) (Respondent)

Section 132Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) (Through Video Conferencing) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3906 /Del/2018 (Assessment Year : 2003-04) Gautam Kumar Vs. ACIT B-101/102 Cosmopolitan Central Circle-12 Society New Delhi 110002 Plot No. 33, Sec 10 Dwarka, New Delhi 110075 PAN : AIGPK0403M (APPELLANT) (RESPONDENT) Revenue by Sh. Rajnish Aggarwal, CA Assessee by Sh. Ratan Singh, Sr. DR Date of hearing: 22.02.2022 Date of Pronouncement: 31 .03.2022 ORDER PER ANUBHAV SHARMA, JM: Both these appeals, being based on same…

GAJENDRA KUMAR,MEERUT vs. ITO, WARD-1(1)(2), MEERUT

ITA 5615/DEL/2018[2009-10]Status: DisposedITAT Delhi24 Jan 2019AY 2009-10

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri S.S. Rana, CIT DR
Section 142(1)Section 144Section 148Section 271(1)(c)

…completion of assessment. Penalty cannot be imposed after completion of assessment by the assessing officer and during, appeal was dismissed in-limine. The same fact was has held by Hon'ble Allahabad High Court in the case of CIT Vs Shadiram Bal Mukund (1972) 84 ITR 183 (All.) and this decision of high court was admitted by Commissioner of Income Tax (Appeals) in the case of Mohd Murtaza Ali Vs. Income Tax officer Ward 1(4) Meerut and the copy of decision of' Commissioner of Income Tax (Appeals) is provided herewith.” 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : Assessme…

GAJENDRA KUMAR,MEERUT vs. ITO, WARD-1(1)(2), MEERUT

ITA 5614/DEL/2018[2009-10]Status: DisposedITAT Delhi24 Jan 2019AY 2009-10

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri S.S. Rana, CIT DR
Section 142(1)Section 144Section 148Section 271(1)(c)

…completion of assessment. Penalty cannot be imposed after completion of assessment by the assessing officer and during, appeal was dismissed in-limine. The same fact was has held by Hon'ble Allahabad High Court in the case of CIT Vs Shadiram Bal Mukund (1972) 84 ITR 183 (All.) and this decision of high court was admitted by Commissioner of Income Tax (Appeals) in the case of Mohd Murtaza Ali Vs. Income Tax officer Ward 1(4) Meerut and the copy of decision of' Commissioner of Income Tax (Appeals) is provided herewith.” 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : Assessme…

SANJEEV KUMAR AGGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 2871/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Sept 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 139Section 153ASection 271(1)(c)

…TMI-842-ITAT-Pune Bench. He has further submitted that that Ld. CIT(A) can levy penalty on the addition made by him and not on the additions made by the A.O. and relied upon decision of the Allahabad High Court in the case of CIT vs. Shadiram Balmukund (1972) 84 ITR 183 (All.). He has submitted that Ld. CIT(A) has no jurisdiction to initiate penalty in another penalty proceedings. Learned Counsel for the Assessee, therefore, submitted that there were no justification for the Ld. CIT(A) to levy penalty under section 271(1)(c) of the I.T. Act. 7. On the other hand, Ld. D.R. relied upon the Order of the Ld. CIT(A).…

SAHIWAL INVESTMENT & TRADING CO.,NEW DELHI vs. ITO, NEW DELHI

Appeal is allowed

ITA 4913/DEL/2015[2006-07]Status: DisposedITAT Delhi18 Jul 2018AY 2006-07

Bench: Shri R.K. Panda & Ms. Suchitra Kamblesahiwal Investment & Trading Vs Ito Co., Ward 22(2) 4Th Floor, Punjabi Bhawan, New Delhi. 10, Rouse Avenue, New Delhi. Pan No. Aaacs0017J Appellant Respondent

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 275(1)(a)Section 32Section 50

…e following decisions: 1. CIT vs. Lakhdhir Lal Ji 85 ITR 77 (Guj) 2. CIT vs. Manu Engineering Works 122 ITR 306 (Guj) 3. Gujarat Credit Corporation Ltd. vs. ACIT 116 TTJ 619 (Ahd) 4. CIT vs. Anand Bazar Patrika 116 ITR 416 5. CIT vs. Shadi Ram Bal Mukund 84 ITR 183 As far as the merit of the case is concerned, the Ld. AR submitted that the penalty proceeding are independent proceedings from Assessment and no penalty can be levied merely on the basis of finding given in the Assessment Order unless cogent material is brought on record to prove its falsity. In the penalty proceedings, the assessee may furnish…

DCIT 8(3), MUMBAI vs. SABMILLER INDIA LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 12/MUM/2014[2004-05]Status: DisposedITAT Mumbai25 Oct 2016AY 2004-05

Bench: Shri D. Karunakara Rao & Shri Amarjit Singh

For Appellant: Shri B. Pruseth, CIT-DRFor Respondent: Shri Rajan Vora
Section 143(3)Section 271(1)(c)Section 274

…sition viz., (i) the decision of the ITAT, Jodhpur Bench in the case of M/s. Marudhar Hotels (P) Ltd vs. ACIT in ITA No.485/JU/2009 (AY 2005-06), dated 9.12.2011; (ii) the judgment of the Hon‟ble Allahabad High Court in the case of CIT vs. Shadiram Balmukund (84 ITR 183) and (iii) another judgment of the Allahabad High Court in the case of CIT vs. Dwarka Prasad Subhash Chandra (94 ITR 154) (All.) and many others. After considering the above submissions of the assessee and on perusal of the cited precedents, Ld CIT (A) deleted the penalty so levied as per the discussion given in last portion of para 2.5 on page 13…

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CIT v. Shadiram Balmukund (84 ITR 183) — Cited in 24 Judgments | BharatTax