CIT v. Smt. Kaushalya

75 Taxmann 549High Court1994#2579 most cited

What is CIT v. Smt. Kaushalya authority for?

The assessing officer must specifically state the ground for penalty under section 271(1)(c), clarifying whether it is for concealment of income or furnishing inaccurate particulars of income. Failure to specify the exact limb of the section can render the penalty order invalid.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Smt. Kaushalya · section 271(1)(c) · penalty · concealment of income · furnishing inaccurate particulars · specifying penalty ground · validity of penalty order · Bombay High Court · section 274 · non-application of mind · speaking order

Sections most often in play

Section 274Section 132Section 143(1)Section 147Section 148Section 271(1)(c)Section 271AAB

Issues it is cited on

doctrine of mergerfurnishing inaccurate particulars of incomesection 274furnishing inaccurate particularspenalty u/s 271(1)(c)non-application of mindconcealment of incomesection 271(1)levy of penaltysection 271section 271(1)(c)speaking order

Judgments citing CIT v. Smt. Kaushalya

Trans Conduct (India), Mumbai vs. ACIT 21(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3198/MUM/2016[2010-11]Status: DisposedITAT Mumbai10 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am Trans Conduct (India) The Asst. Commissioner G-16, Kesar Villa, Malviya Of Income Tax, Circle Vs. Road, Vile Parle (East), 21(1), Mumbai Mumbai-400 057 Appellant .. Respondent Pan No.Aafft2605K

For Appellant: Rahul Hakani, ARFor Respondent: Ram Tiwari, DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM Trans Conduct (India) The Asst. Commissioner G-16, Kesar Villa, Malviya of Income Tax, Circle Vs. Road, Vile Parle (East), 21(1), Mumbai Mumbai-400 057 Appellant .. Respondent PAN No.AAFFT2605K Assessee by : Rahul Hakani, AR Revenue by : Ram Tiwari, DR Date of hearing: 26-10-2017 Date of pronouncement : 10-11-2017 O R D E R PER MAHAVIR SINGH, JM: This appeal by the Assessee are arising out of the order of Commissioner of Income Tax (Appeals)-37, Mumbai, [in short CIT(A)] in appeal No. CIT(A)-37/IT-14…

Simran Sunil Raheja, Mumbai vs. DCIT 20(3), Mumbai

In the result, the appeal of assessee is allowed

ITA 6064/MUM/2013[2007-08]Status: DisposedITAT Mumbai27 Oct 2017AY 2007-08

Bench: Sri P.K. Bansal, Vp & Sri Mahavir Singh, Jm Simran Sunil Raheja The Deputy Commissioner A-34/35, Park Plaza Of Income Tax-20(3), Conodium, New Yari Road, Income Tax Office Building, Vs. Versova, Mumbai-400 061 Bandra Kurla Complex, Bandar (East), Mumbai-400 051 Appellant .. Respondent Pan No.Bbtps6542L

For Appellant: K Gopal & Neha ParanjpeFor Respondent: Ram Tiwari, DR
Section 139(1)Section 143(3)Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI P.K. BANSAL, VP AND SRI MAHAVIR SINGH, JM Simran Sunil Raheja The Deputy Commissioner A-34/35, Park Plaza of Income Tax-20(3), Conodium, New Yari Road, Income Tax Office Building, Vs. Versova, Mumbai-400 061 Bandra Kurla Complex, Bandar (East), Mumbai-400 051 Appellant .. Respondent PAN No.BBTPS6542L Assessee by : K Gopal & Neha Paranjpe, AR’s Revenue by : Ram Tiwari, DR Date of hearing: 23-10-2017 Date of pronouncement : 27 -10-2017 O R D E R PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of Commissioner of In…

Oleander Farms P. Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result the appeal filed by the assessee is allowed

ITA 5197/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Nov 2016AY 2004-05

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year 2004-05

For Appellant: Shri. J.P. Bairagra, ARFor Respondent: Ms. Beena Santosh, DR
Section 132(1)Section 153CSection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year 2004-05 M/s. Oleander Farms P. Vs. The DCIT,CC-47, Mumbai. Ltd. D-73/1, TTC Industrial Area, MIDC Road, Turbhe, Navi Mumbai- 400 705. PAN No. AAACO 6556 G Appellant) .. Respondent) Appellant by: Shri. J.P. Bairagra, AR Respondent by: Ms. Beena Santosh, DR Date of Hearing: 23.11.2016 Date of Pronouncement: 28.11.2016 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2004-05. It is directed aga…

Prakash H Savla, Mumbai vs. Asst CIT Cen Cir 33, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 3381/MUM/2015[2003-04]Status: DisposedITAT Mumbai11 Nov 2016AY 2003-04

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2003-04

For Appellant: Shri V. Chandra Shekhar, &For Respondent: Shri Kailash Gaikwad, DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J” MUMBAI BEFORE SHRI C. N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2003-04 Prakash H Savla Vs. ACIT G-1/2, Mangal Kunj S.V. Rd, Opp. Central Circle-33 Jambli Gully Jain Temple, Mumbai-400020. Borivali (W) Mumbai-400092 PAN No. AACPS7628E (Appellant) (Respondent) Assessee by : Shri V. Chandra Shekhar, & Shri Harsh Shah, AR Revenue by: Shri Kailash Gaikwad, DR Date of Hearing : 05/10/2016 Date of pronouncement: 11/11/2016 ORDER PER N.K. PRADHAN, A.M This is an appeal filed by the assessee. The relevant assessme…

Jaydev Mukund Mody, Mumbai vs. ITO 5(2)(3), Mumbai

In the result, appeal of assessee is allowed

ITA 2678/MUM/2013[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील सं/.Ita No.2678/Mum/2013,"नधा"रण वष"/Assessment Year-2009-10 Jaydev Mukund Mody, Ito-5(2)(3), Barry Villa, 2Nd Tejpal Road, Mumbai. Krishna Sanghi Path, Gamdevi, Vs Mumbai-400007. Pan:Aejpm7431F (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Yogesh Thar (AR)For Respondent: Shri Prakash Pathade (DR)
Section 271(1)Section 274Section 96C

…आयकर अपील"य अ"धकरण, tstststs खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI - J BENCH सव"ी राजे"", लेखा सद"य एवं iou flag iou flag iou flag "या"यक सद"य iou flag Before S/Sh. Rajendra,Accountant Member & Pawan Singh,Judicial Member आयकर अपील सं/.ITA No.2678/Mum/2013,"नधा"रण वष"/Assessment Year-2009-10 Jaydev Mukund Mody, ITO-5(2)(3), Barry Villa, 2nd Tejpal Road, Mumbai. Krishna Sanghi Path, Gamdevi, Vs Mumbai-400007. PAN:AEJPM7431F (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती ओर से/Assessee by : Shri Yogesh Thar (AR) राज"व क" ओर से/ Revenue by : Shri Prakash Pathade (DR) सुनवाई क" तार"ख / Date o…