CST v. Shahid Hussain Rakesh Kumar

39 STC 520Reported decision1977#20719 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 271ASection 271BSection 44AASection 44AB

Issues it is cited on

section 28(1)penalty under section 271bsection 38section 44aasection 18section 21section 271bsection 271afurnishing inaccurate particularssection 44abconcealment of incomesection 44

Judgments citing CST v. Shahid Hussain Rakesh Kumar

Shri Antriksh Gupta, Delhi vs. ITO Ward-35(4), Delhi

In the result, both appeals of the assessee are allowed as above

ITA 2421/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 271ASection 271B

…Section deals with the concealment or inaccurate furnishing of particulars of the turnover in respect of which the return was required to be filed and which is referred to in Clause (a)? 9. This Court, in the case of CST v. Shahid Hussain Rakesh Kumar (1977) 39 STC 520 has held that in a case where no return has been filed penal proceedings can be initiated only under Section 15A(1)(a) and not 15A(1)(b) of the U.P. Sales Tax Act, 1948. It has held as follows: A perusal of the two parts clearly establishes that Section 15A(1)(a) applies in a case where the dealer has failed to furnish the return under Section 7,…

Shri Antriksh Gupta, Delhi vs. ITO Ward-35(4), Delhi

In the result, both appeals of the assessee are allowed as above

ITA 2420/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 271ASection 271B

…Section deals with the concealment or inaccurate furnishing of particulars of the turnover in respect of which the return was required to be filed and which is referred to in Clause (a)? 9. This Court, in the case of CST v. Shahid Hussain Rakesh Kumar (1977) 39 STC 520 has held that in a case where no return has been filed penal proceedings can be initiated only under Section 15A(1)(a) and not 15A(1)(b) of the U.P. Sales Tax Act, 1948. It has held as follows: A perusal of the two parts clearly establishes that Section 15A(1)(a) applies in a case where the dealer has failed to furnish the return under Section 7,…

Bright Singh Chelladurai, Nagercoil vs. Income Tax Officer, Ward 1, Tirunelveli

In the result, appeal filed by the assessee is allowed

ITA 1428/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1428/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. Bright Singh Chelladurai, The Income Tax Officer, No.5, Nanthanial Street, Ward-1, Nagercoil, Tirunelveli. Kanyakumari-629 001. [Pan: Atvpb 0028 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Raghav Rajeev MenonFor Respondent: Shri D. Hema Bhupal, JCIT
Section 144Section 148Section 271ASection 271BSection 44A

…Section deals with the concealment or inaccurate furnishing of particulars of the turnover in respect of which the return was required to be filed and which is referred to in Clause (a)? 9. This Court, in the case of CST v. Shahid Hussain Rakesh Kumar (1977) 39 STC 520 has held that in a case where no return has been filed penal proceedings can be initiated only under Section 15A(1)(a) and not 15A(1)(b) of the U.P. Sales Tax Act, 1948. It has held as follows: A perusal of the two parts clearly establishes that Section 15A(1)(a) applies in a case where the dealer has failed to furnish the return under Section 7,…

V Seetharaman, Villupuram vs. ACIT, Villupuram Circle, Villupuram

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

ITA 229/CHNY/2019[2015-16]Status: DisposedITAT Chennai06 Oct 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.229/Chny/2019 िनधा"रण वष" /Assessment Year: 2015-16

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 143(3)Section 271Section 271BSection 273BSection 44Section 44A

…Section deals with the concealment or inaccurate furnishing of particulars of the turnover in respect of which the return was required to be filed and which is referred to in Clause (a)? 9. This Court, in the case of CST v. Shahid Hussain Rakesh Kumar (1977) 39 STC 520 has held that in a case where no return has been filed penal proceedings can be initiated only under Section 15A(1)(a) and not 15A(1)(b) of the U.P. Sales Tax Act, 1948. It has held as follows: A perusal of the two parts clearly establishes that Section 15A(1)(a) applies in a case where the dealer has failed to furnish the return under Section 7,…

CST v. Shahid Hussain Rakesh Kumar (39 STC 520) — Cited in 4 Judgments | BharatTax