CIT v. Virgo Marketing (P) Ltd.

171 Taxmann 156High Court2008#192 most cited

What is CIT v. Virgo Marketing (P) Ltd. authority for?

The assessment order must clearly specify the reason for initiating penalty proceedings under Section 271(1)(c) and explicitly state whether it is for concealment of income or furnishing inaccurate particulars. Failure to identify the specific limb under which penalty is initiated renders the penalty unsustainable.

384

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Virgo Marketing · Section 271(1)(c) · initiation of penalty proceedings · assessment order · specific charge · concealment of income · furnishing inaccurate particulars · levy of penalty · Section 274 · Section 270A

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 147Section 148Section 270ASection 132(4)Section 153A
Read the full judgment

Issues it is cited on

penalty proceedings initiatedfurnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty under section 271(1)(c)non-application of mindsection 274concealment of incomepenalty u/s 271(1)(c)levy of penaltysection 271(1)section 271section 271(1)(c)

Judgments citing CIT v. Virgo Marketing (P) Ltd.

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 223/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 220/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 218/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 217/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 213/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 212/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 211/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 210/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 210/Ran/2024 (Assessment Year-2010-11) M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Ranchi-834001 (Jharkhand) Vs. Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Circle-1, Ranchi. Appellant/ Revenue Vs. Central Coalfield Ltd., 4th Floor, Central revenue Building Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Respondent/ Assessee Assessee represented by Shri M.K. Chowd…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 209/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed

ITA 208/RAN/2024[2008-09]Status: DisposedITAT Ranchi20 Feb 2026AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 14ASection 2Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 05/01/2026 Date of pronouncement 20/02/2026 O R D E R PER: BENCH 1. This appeal filed by the assessee is directed against the order of the National Fa…

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 207/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT,CIRCLE-1RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 163/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER D.C.I.T., Central Coalfield Ltd., Circle-1, 4th Floor, Central revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) PAN No. AAACC 7476 R Appellant/ Revenue Respondent/ Assessee M/s Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAACC 7476 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary & Shri Devesh Poddar, A.Rs. Department re…

DCIT, DELHI vs. AJAYVISION EDUCATION PRIVATE LIMITED, DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 4175/DEL/2025[2019-20]Status: DisposedITAT Delhi10 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…ad with the decision of the Hon'ble High Court of Delhi [supra], in our considered opinion, the penalty will not survive. It would not be out of place to refer to the decision of the Hon'ble High Court of Delhi in the case of Virgo Marketing Pvt Ltd [2008] 171 Taxmann 156 [Delhi] wherein the Hon'ble High Court held as under: Page 8 of 11 ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T.Vs. Ajay Vision Education [P] Ltd “We are unable to discern from a reading of the assessment order why the Assessing O…

DCIT, DELHI vs. AJAYVISION EDUCATION PRIVATE LIMITED, DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 4174/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…ad with the decision of the Hon'ble High Court of Delhi [supra], in our considered opinion, the penalty will not survive. It would not be out of place to refer to the decision of the Hon'ble High Court of Delhi in the case of Virgo Marketing Pvt Ltd [2008] 171 Taxmann 156 [Delhi] wherein the Hon'ble High Court held as under: Page 8 of 11 ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T.Vs. Ajay Vision Education [P] Ltd “We are unable to discern from a reading of the assessment order why the Assessing O…

DCIT, DELHI vs. AJAYVISION EDUCATION PRIVATE LIMITED, DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 4173/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…ad with the decision of the Hon'ble High Court of Delhi [supra], in our considered opinion, the penalty will not survive. It would not be out of place to refer to the decision of the Hon'ble High Court of Delhi in the case of Virgo Marketing Pvt Ltd [2008] 171 Taxmann 156 [Delhi] wherein the Hon'ble High Court held as under: Page 8 of 11 ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T.Vs. Ajay Vision Education [P] Ltd “We are unable to discern from a reading of the assessment order why the Assessing O…

DCIT, DELHI vs. AJAYVISION EDUCATION PRIVATE LIMITED, DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 4172/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…ad with the decision of the Hon'ble High Court of Delhi [supra], in our considered opinion, the penalty will not survive. It would not be out of place to refer to the decision of the Hon'ble High Court of Delhi in the case of Virgo Marketing Pvt Ltd [2008] 171 Taxmann 156 [Delhi] wherein the Hon'ble High Court held as under: Page 8 of 11 ITA No. 4172/DEL/2025 [A.Y 2016-17] ITA No. 4173/DEL/2025 [A.Y 2018-19] ITA No. 4174/DEL/2025 [A.Y 2017-18] ITA No. 4175/DEL/2025 [A.Y 2019-20] The Dy. CI.T.Vs. Ajay Vision Education [P] Ltd “We are unable to discern from a reading of the assessment order why the Assessing O…

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

ITA 1454/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15
For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)
Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES, “SMC\" JAIPUR\nश्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025\nनिर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15\nKanhaiyalal Rameshwar Das\nRishabh Bhawan, New Colony\nGumanpura, Kota 324 007\nबनाम\nThe ACIT\nVs.\nCentral Circle-3\nJaipur\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K\nप्रत्यर्थी / Respondent\nअपीलार्थी / Appellant\nनिर्ध…

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

ITA 1453/JPR/2024[2012-13]Status: DisposedITAT Jaipur08 Oct 2025AY 2012-13
For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)
Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES, “SMC" JAIPUR\nश्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपील सं./ ITA No. 1453 & 1454/JPR/2025\nनिर्धारण वर्ष / Assessment Year: 2012-13 & 2014-15\nKanhaiyalal Rameshwar Das\nRishabh Bhawan, New Colony\nGumanpura, Kota 324 007\nबनाम\nVs.\nThe ACIT\nCentral Circle-3\nJaipur\nप्रत्यर्थी / Respondent\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABFK 4323 K\nअपीलार्थी / Appellant\nनिर्धा…

G.S.EXPRESS PVT.LTD,LUCKNOW vs. DCIT-CC-2, LUCKNOW

In the result, the appeal is held to be partly allowed

ITA 633/LKW/2024[2018-19]Status: DisposedITAT Lucknow28 Aug 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2018-19 G.S. Express Private Ltd., C-877 Vs. The D. Commissioner Of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow Pan: Aaccg5655J (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Lucknow Under Section 250 Of The Income Tax Act, 1961, Dismissing The Appeal Of The Assessee Against The Orders Of The Ld. Ao, Imposing A Penalty Under Section 271B On 29.03.2022. The Grounds Of Appeal Are As Under: - “1-That The Ld. C.I.T. (A)-3, Lucknow Erred On Facts & In Law In Not Considering That The Show Cause Notice U/S 271B Of 1. T. Act Dated 31.12.2019, Did Not Specify That Whether The Penalty Is For Failure To Get Accounts Audited Or Failure To Furnish The Report & Thus Non Striking Of Irrelevant Clause Renders The Penalty Notice Invalid As Also The Consequential Penalty Order As Illegal & Liable To Be Quashed. Without Prejudice To Above 2-That The Ld. C.I.T. (A) Erred On Facts & In Law In Confirming Penalty Of Rs. 1,50,000/- U/S 2718 Of 1. T. Act, Without Appreciating That There Was A Reasonable Cause For Delay In Audit & Obtaining Report U/S 44Ab Of It Act As Due To Search & Seizure On 01.02.2018 The Entire Records Were Seized By Investigation Wing. 3-That The Ld. C.I.T. (A) Did Not Appreciate That Books Of Accounts & Related Records Were Seized By Investigation Wing & Only After Obtaining Copy Of Seized Documents

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Amit Kumar, DR
Section 132Section 139Section 250Section 271Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2018-19 G.S. Express Private Ltd., C-877 vs. The D. Commissioner of Income Mahanagar, Lucknow Tax, P.K. Complex, Ram Mohan Rai Marg, Lucknow PAN: AACCG5655J (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Amit Kumar, DR Date of hearing: 29.07.2025 Date of pronouncement: 28.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A)-3, Lucknow under section…

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CIT v. Virgo Marketing (P) Ltd. (171 Taxmann 156) — Cited in 384 Judgments | BharatTax