CIT v. Smt.Anitha Kumaran

79 Taxmann.com 304Reported decision2017#7089 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 271(1)(c)Section 274Section 54F

Issues it is cited on

section 54ffurnishing inaccurate particulars of incomesection 54penalty under section 271(1)(c)furnishing inaccurate particularsnon-application of mindsection 274agricultural incomeconcealment of incomelong term capital gainslevy of penaltysection 271(1)

Judgments citing CIT v. Smt.Anitha Kumaran

DIALNET COMMUNICATIONS LTD.,NEW DELHI vs. ITO WARD - 7(3), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 7885/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2015-16 Dial Net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. Pan: Aabcd 5472 D Appellant Respondent

Section 271(1)Section 271(1)(c)Section 274

…ITA No. 7885/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment year: 2015-16 Dial net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi. Kailash, Part-I, Delhi-110048. PAN: AABCD 5472 D APPELLANT RESPONDENT Assessee represented by Shri Harsh Gollmudi, Adv. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 24.07.2025 Date of pronouncement 19.09.2025 O R D E R PER AMITABH SHUKLA, A.M: This appeal, preferred by the assessee for…

R V R NAGESH LEGAL HEIR OF LATE VENGATTARAYALU RAJAN,KANCHIPURAM vs. INCOME TAX OFFICER, NON CORP WARD - 22(4), TAMBARAM, TAMBARAM

ITA 789/CHNY/2025[2011-12]Status: DisposedITAT Chennai20 Aug 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.789/Chny/2025

Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.789/Chny/2025 Assessment Years: 2011-12 RVR Nagesh Legal Heir of Late Vengattarayalu Rajan, No.119/2, Balakrishna Nagar, 1 Main Road, Gerugambakkam, Kanchipuram, Tamil Nadu-600 122. [PAN: AHJPR9558A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Assessee by प्रत्यर्थी की ओर से /Revenue by Income Tax Officer, Non-Corp Ward-22(4), Tambaram…

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1165/CHNY/2023[2016-17]Status: DisposedITAT Chennai06 Mar 2024AY 2016-17

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…However, this cannot be a ground to enable the Assessing Officer to automatically levy penalty. In this regard, it is beneficial to refer to the decision of the Hon'ble Division Bench of this Court in the case of CIT Vs. Smt.Anitha Kumaran [reported in (2017) 79 Taxmann.com 304] wherein the decision of the Hon'ble Supreme Court in the case of CIT Vs. Reliance Petro Products (P) Limited [reported in (2010) 322 ITR 158] was followed wherein the Hon'ble Supreme Court examined the issue threadbare and discussed at length as to what was meant by the expression 'concealment of particulars of income and/or furnishing of…

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1164/CHNY/2023[2015-16]Status: DisposedITAT Chennai06 Mar 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Das

Section 271Section 271(1)(C)Section 271ASection 274

…However, this cannot be a ground to enable the Assessing Officer to automatically levy penalty. In this regard, it is beneficial to refer to the decision of the Hon'ble Division Bench of this Court in the case of CIT Vs. Smt.Anitha Kumaran [reported in (2017) 79 Taxmann.com 304] wherein the decision of the Hon'ble Supreme Court in the case of CIT Vs. Reliance Petro Products (P) Limited [reported in (2010) 322 ITR 158] was followed wherein the Hon'ble Supreme Court examined the issue threadbare and discussed at length as to what was meant by the expression 'concealment of particulars of income and/or furnishing of…

M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद$ एवं "ी मनोमोहन दास, "ाियक सद$ के सम( BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09 M. Arun DCIT No.53, Rajasekaran Street, Vs. Central Circle-II(4), Mylapore, Chennai – 600 004. Chennai. [PAN: AAGPA-8202-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent by : Shri S. Senthil Kumaran, CIT : 09.05.…

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1209/Chny/2017 (िनधा1रण वष1 / Assessment Year: 2009-10) Shri D. Senthil Kumar The ACIT बनाम/ No.25, Rathinasabapathy Street, Circle-II Co-operative A Colony, K.K.Pudur Coimbatore. Vs. Coimbatore-641 038. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AJUPS-1904-Q (अपीलाथ"/Appellant) : ("#थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri S. Sridha…

PVP VENTURES LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(2), CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 778/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (Advocate)-Ld. A.RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 139(2)Section 143(3)Section 22(1)Section 271(1)(c)Section 274Section 69A

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.778/Chny/2019 (िनधाBरणवषB / Assessment Year: 2008-09) M/s. PVP Ventures Ltd. DCIT बनाम/ 9th Floor, KRM Centre, Corporate Circle-5(2), Vs. Chetpet, Chennai – 600 031. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-3101-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)-Ld. A.R ""…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 912/CHNY/2020[2005-06]Status: DisposedITAT Chennai13 May 2022AY 2005-06

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 911/CHNY/2020[2004-05]Status: DisposedITAT Chennai13 May 2022AY 2004-05

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 910/CHNY/2020[2003-04]Status: DisposedITAT Chennai13 May 2022AY 2003-04

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 909/CHNY/2020[2002-03]Status: DisposedITAT Chennai13 May 2022AY 2002-03

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 908/CHNY/2020[2001-02]Status: DisposedITAT Chennai13 May 2022AY 2001-02

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 907/CHNY/2020[2000-01]Status: DisposedITAT Chennai13 May 2022AY 2000-01

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 906/CHNY/2020[1999-2000]Status: DisposedITAT Chennai13 May 2022AY 1999-2000

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

SHRI MAHAVEERCHAND JAIN,CHENNAI vs. DCIT,CC4(2), CHENNAI

The appeals stand allowed on similar lines

ITA 905/CHNY/2020[1998-99]Status: DisposedITAT Chennai13 May 2022AY 1998-99

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR
Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण ’डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद< के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.905/Chny/2020 (िनधाDरणवषD / Assessment Year: 1998-99) & आयकरअपीलसं./ITA No.906/Chny/2020 (िनधाDरणवषD / Assessment Year: 1999-2000) & आयकरअपीलसं./ITA No.907/Chny/2020 (िनधाDरणवषD / Assessment Year: 2000-01) & आयकरअपीलसं./ITA No.908/Chny/2020 (िनधाDरणवषD / Assessment Year: 2001-02) & आयकरअपीलसं./ITA No.909/Chny/2020 (िनधाDरणवषD / Ass…

KEMIA INDUSTRIES LIMITED,CHENNAI vs. ITO, CHENNAI

The appeal stands allowed in terms of our above order

ITA 1276/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

For Appellant: Shri G. Baskar (Advocate) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 271(1)(c)

…However, this cannot be a ground to enable the Assessing Officer to automatically levy penalty. In this regard, it is beneficial to refer to the decision of the Hon'ble Division Bench of this Court in the case of CIT Vs. Smt.Anitha Kumaran [reported in (2017) 79 Taxmann.com 304] wherein the decision of the Hon'ble Supreme Court in the case of CIT Vs. Reliance Petro Products (P) Limited [reported in (2010) 322 ITR 158] was followed wherein the Hon'ble Supreme Court examined the issue threadbare and discussed at length as to what was meant by the expression 'concealment of particulars of income and/or furnishing of…

CIT v. Smt.Anitha Kumaran (79 Taxmann.com 304) — Cited in 16 Judgments | BharatTax