Co. (Raj) 122 ITR 567, Union Engineering Co. Vs CIT (Ker) 122 ITR 719,ITO v. Leela Mammen (ITAT, Cochin)

113 ITR 587High Court1978#22154 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 139(1)Section 139(5)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 44AB

Judgments citing Co. (Raj) 122 ITR 567, Union Engineering Co. Vs CIT (Ker) 122 ITR 719,ITO v. Leela Mammen (ITAT, Cochin)

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

…lo Singh & Co. Vs CIT (Del) 98 ITR 564,CIT Vs Krishna & Co. (Mad) 120 ITR 144,CIT Vs Dr. R.C. Gupta & Co. (Raj) 122 ITR 567, Union Engineering Co. Vs CIT (Ker) 122 ITR 719,ITO Vs Leela Mammen (ITAT, Cochin) 63 TTJ 252, CIT Vs P.B. Shah & Co. (Pvt.) Ltd. (Cal) 113 ITR 587,ACIT Vs S.M. Kannappa Automobiles (P) Ltd. (ITAT, Bang) 72 ITD 474. In all cases the gist is like this "Simply because assessee agreed to addition of concealed income after detection thereof and filed return in response to enquiry conducted by department, assessee cannot escape from penalty u/s 271(1)(c)' Moreover, The Supreme court in the case o…

SANSUI STEELS P.LTD,MUMBAI vs. ITO 7(2)(2), MUMBAI

ITA 1403/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 Sansui Steel Pvt. Ltd. Ito-7(2)(2), 401-C, Gokul Building, Room No. 621-A, Vs. 80A Baroda Street, Ayakar Bhavan, M.K. Iron Market, S.T. Road, Marg, Carnac Bunder, Mumbai-400020. Mumbai-400009 Pan No.Aaacs8834K Appellant Respondent Assessee By : Mr. K. Gopal & Ms. Neha Paranjpe, Ar Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 27/09/2017 Date Of Pronouncement : 30/11/2017

For Appellant: Mr. K. Gopal & Ms. Neha Paranjpe, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR
Section 132Section 143(3)Section 148Section 271(1)(c)Section 68

…ia Sea Foods vs. CIT, (1978) 114 ITR 124 (Ker); H.V. Venugopal Chettiar vs. CIT, (1985) 153 ITR 376 (Mad); Western Automobiles (India) vs. CIT, (1978) 112 ITR 1048 (Bom); CIT vs. Krishna & Co., (1979) 120 ITR 144 (Mad); CIT vs. P.B. Shah & Co. Pr. Ltd. (1978) 113 ITR 587 (Cal); CIT vs. Dr. R.C. Gupta & Co. (1980) 122 ITR 567 (Raj). 11.3 In Mak Data Pvt. Ltd. (supra), their Lordships of the Hon’ble Supreme Court at para 8 have held: “8. Assessee has only stated that he had surrendered the additional sum of Rs.40,74,000/- with a view to avoid litigation, buy peace and to channelize the energy and resources towards…

M/S STAR GOLD PVT. LTD.,MUMBAI vs. ASST CIT, CIR -5(3), MUMBAI

ITA 2655/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jan 2016AY 2009-10
For Appellant: Shri Anil Sathe (AR)For Respondent: Shri M.M. Utture (DR)
Section 143(1)Section 143(3)Section 24Section 24(1)Section 254(1)Section 271Section 271(1)(c)Section 32

…आयकर अपीलीय अिधकरण, ‘ई’ खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “E” BENCH सव"ी राजे", लेखा सद" एवं संदीप गोसांई, "ाियक सद" Before S/Sh. Rajendra,Accountant Member & Sandeep Gosain,Judicial Member आयकर अपील सं/.ITA No.2655/M/2013,िनधा"रण वष"/Assessment Year-2009-10 M/s. Star Gold Pvt. Ltd. ACIT- Ward-5(3) Mukund M. Chitale & Co. CA Mumbai. 205,Agarwal,Shyamkamal“A”Building, Vs. Vile-Parle (E),Mumbai-400 057. PAN:AAICS 3712 N (अपीलाथ" /Appellant) (""थ" / Respondent) िनधा"रती ओर से/Assessee by : Shri Anil Sathe (AR) राज" की ओर से/ Revenue by : Shri M.M. Utture (DR) सुनवाई की तारीख / Date of Hearing…