CTR 465; MAKData P.Ltd. v. CIT

263 CTR 1Supreme Court of India2013#3265 most cited

What is CTR 465; MAKData P.Ltd. v. CIT authority for?

When a claim made in a return of income is found to be ex-facie bogus, it constitutes concealment or furnishing of inaccurate particulars, justifying penalty proceedings.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 367,322 Indian tax judgments — from 2017 to 2025.

Also referred to as

MAKData P.Ltd. v. CIT · 263 CTR 1 · SC · Income Tax Act sections 132(1) · 132(4) · 139(1) · 153A · ex-facie bogus claim · concealment of income · inaccurate particulars · penalty proceedings

Sections most often in play

Section 1961Section 132(1)Section 132(1) of the Income Tax ActSection 132(4)Section 132(4) of the Income Tax ActSection 139(1)Section 139(1) of the Income Tax ActSection 153A

Judgments citing CTR 465; MAKData P.Ltd. v. CIT

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…of the decision of the Hon'ble Supreme Court in the case of MAK Data (P.) Ltd. vs. Commissioner of Income-tax - II [2013] 38 I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita. taxmann.com 448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 (SC)[30-10-2013], wherein it has been held that voluntary disclosure does not relieve the assessee from the mischief of penal proceeding u/s 271(1)(c) of the Act. Thus, in the case of the assessee, the penalty was liable to be levied as per the provisions of sub-section (1A) of section 271AAB of the Act even if he had made the disclosure for any re…

Bhagya Kalita, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…of the decision of the Hon'ble Supreme Court in the case of MAK Data (P.) Ltd. vs. Commissioner of Income-tax - II [2013] 38 I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita. taxmann.com 448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 (SC)[30-10-2013], wherein it has been held that voluntary disclosure does not relieve the assessee from the mischief of penal proceeding u/s 271(1)(c) of the Act. Thus, in the case of the assessee, the penalty was liable to be levied as per the provisions of sub-section (1A) of section 271AAB of the Act even if he had made the disclosure for any re…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 958/DEL/2014[2002-03]Status: DisposedITAT Delhi12 Apr 2022AY 2002-03

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 957/DEL/2014[2001-02]Status: DisposedITAT Delhi12 Apr 2022AY 2001-02

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 956/DEL/2014[2000-01]Status: DisposedITAT Delhi12 Apr 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 955/DEL/2014[1999-00]Status: DisposedITAT Delhi12 Apr 2022AY 1999-00

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 954/DEL/2014[1998-99]Status: DisposedITAT Delhi12 Apr 2022AY 1998-99

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1695/DEL/2008[2002-2003]Status: DisposedITAT Delhi12 Apr 2022AY 2002-2003

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1694/DEL/2008[2001-2002]Status: DisposedITAT Delhi12 Apr 2022AY 2001-2002

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1693/DEL/2008[2000-2001]Status: DisposedITAT Delhi12 Apr 2022AY 2000-2001

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DCIT, Non Resident Cir

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

United Airlines vs. DCIT, Non Resident Cir

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…ndia ltd. (184 Taxman 8(SC)/[2009] 315 ITR 460 (SC)/[2009] 222 CTR 213) 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359) 6. MAK Data P. Ltd vs. CIT [38 taxmann.com448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1 ] 18 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954 to 958/Del/2014 7. B.A. Balasubramaniam & Bros. Co Vs CIT [116 Taxman 842, 236 ITR 977, 157 CTR 556] 8. CIT Vs R.M.P. Plasto (P.) Ltd [184 Taxman 372 (SC)/[2009] 313 ITR 397 (SC)/[2009] 227 CTR 635] 9. K.P. Madhusudhanan Vs CIT [[2001] 118 Taxman 324 (SC)/[2001] 251 ITR 99 (SC)/[2001] 169…

DCIT, Chandigarh vs. Chandigarh Housing Board, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 102/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2021AY 2012-13
For Appellant: Shri A.K. Jindal, CA &For Respondent: Smt.C. Chandrakanta, CIT DR
Section 143(3)Section 271Section 271(1)(c)

…elhi Supreme Court held that amendment made in Explanation 4 to section 271(1)(c)(iii) with effect from 1-4-2003 is clarificatory and, therefore, will have retrospective effect 6. MAK Data P. Ltd vs. CIT [38 taxmann.com 448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1]Where Hon'ble Supreme Court held that Under Explanation 1 to s. 271(1)(c), voluntary disclosure of concealed income does not absolve assessee of s. 271(1)(c) penalty if the assessee fails to offer an explanation which is bona fide and proves that all the material facts have been disclosed. The Hon'ble Supreme Court has laid down the following princ…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…planation furnished by him for making such a claim is not found to be bona fide, Explanation 1 to section 271 (1 )(c) would come into play and assessee will be liable to penalty 3. MAK Data P. Ltd vs. cn [38 taxmann.com 448 (SC)/[2013] 358 ITR 593 (SC)/[2013] 263 CTR 1] Where Hon'ble Supreme Court held that Under Explanation 1 to s. 271 (1 )(c), voluntary disclosure of concealed income does not absolve assessee of s. 271 (1 )(c) penalty if the assessee fails to offer an explanation which is bona fide and proves that all the material facts have been disclosed “9. We are of the view that the surrender of income in…

Sony Dadc Manufacturing (India ) P.Ltd, Navi Mumbai vs. Asst CIT 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3648/MUM/2016[2003-04]Status: DisposedITAT Mumbai16 May 2019AY 2003-04

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2003-04

For Appellant: Shri Neeraj Sheth, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 254Section 271Section 271(1)(c)Section 274

…Ltd. (184 Taxman 8 (SC)/ (2009) 315 ITR 460 (SC)/(2009) 222 CTR 213 5. CIT vs. Gold Coin Health Food (P.) LTd. (172 Taxman 386 (SC)/(2008) 304 ITR 308 (SC)/(2008) 218 CTR 359) 6. MAK Data P. Ltd. vs. CIT (38 taxmann.com 448 (SC)/(2013) 358 ITR 593 (SC)/(2013) 263 CTR 1 7. B.A. Balasubramaniam & Bros. Co vs. CIT (116 Taxman 842, 236 ITR 977, 157 CTR 556) 8. CIT vs. Gates Foam & Rubber Co (91 ITR 467) 9. Steel Ingots Ltd. vs. CIT (296 ITR 228) 10. CIT vs. Escorts Finance Ltd. (183 Taxman 453 (Delhi)/(2010) 328 ITR 44 (Delhi)/(2009) 226 CTR 105 11. CIT vs. R.M.P. Plasto (P.) Ltd. (184 Taxman 372 (SC)/(2009) 313 ITR…

Sonali D. Mehta, Mumbai vs. Assistant Commissioner of Income Tax 17 (3) Erstwhile Deputy Commissioner Income Tax 12(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6708/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 May 2019AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2008-09

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…Ltd. (184 Taxman 8 (SC)/ (2009) 315 ITR 460 (SC)/(2009) 222 CTR 213 5. CIT vs. Gold Coin Health Food (P.) LTd. (172 Taxman 386 (SC)/(2008) 304 ITR 308 (SC)/(2008) 218 CTR 359) 6. MAK Data P. Ltd. vs. CIT (38 taxmann.com 448 (SC)/(2013) 358 ITR 593 (SC)/(2013) 263 CTR 1 7. B.A. Balasubramaniam & Bros. Co vs. CIT (116 Taxman 842, 236 ITR 977, 157 CTR 556) 8. CIT vs. Gates Foam & Rubber Co (91 ITR 467) 9. Steel Ingots Ltd. vs. CIT (296 ITR 228) 10. CIT vs. Escorts Finance Ltd. (183 Taxman 453 (Delhi)/(2010) 328 ITR 44 (Delhi)/(2009) 226 CTR 105 6 Mrs. Sonali D. Mehta 11. CIT vs. R.M.P. Plasto (P.) Ltd. (184 Taxman…

Raghubir Singh Bhullar, Hisar vs. ITO, Ward-3, Hisar

In the result, appeal filed by the assessee is allowed

ITA 7243/DEL/2018[2008-09]Status: DisposedITAT Delhi12 Apr 2019AY 2008-09

Bench: Shri N.S. Sainiassessment Year: 2008-09 Raghubir Singh Bhullar Vs Ito S/O Sh. Kashmir Singh, Ward-3, H.No. 07, Village-Ludas, Hisar, Hisar. Haryana. Pan No. Aiqpb7926E Appellant Respondent

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

…9 (SC); Union of India vs Dharamendra Textile Processors /2007) 295 ITR 244; CIT vs Zoom Communication P.Ltd. (191 Taxman 179 [Delhi])/[2010] 327 ITR 510 (Delhi)/ [2010)233 CTR 465; MAKData P.Ltd. vs CIT[38 taxmann.com 448 (SC)/ [2013] 358 ITR 593 (SC)/(2013) 263 CTR 1]; B.A. Balasubramaniam & Bros. Co vs CIT [116 taxman 842, 236 ITR 977, 157 CTR 556]; and CIT vs Escorts Finance Ltd. [183 Taxman 453 (Del), 920100 328 ITR 44 (Delhi)/ (2009) 226 CTR 105], whenever the claim made in the return of income was found to be ex-facie bogus, such a case would be treated as concealment or furnishing of inaccurate particular…

Yashwant Garments Pvt. Ltd., New Delhi vs. ITO, Ward- 27(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6918/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Apr 2019AY 2012-13

Bench: Shri N.S. Sainiassessment Year: 2012-13 Yashwant Garments P. Ltd. Vs Ito A-2, Greater Kailash Enclave, Ward 27(4) Greater Kailash 1, New Delhi. New Delhi. Pan No. Aaacy3646F Appellant Respondent

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

…9 (SC); Union of India vs Dharamendra Textile Processors /2007) 295 ITR 244; CIT vs Zoom Communication P.Ltd. (191 Taxman 179 [Delhi])/[2010] 327 ITR 510 (Delhi)/ [2010)233 CTR 465; MAKData P.Ltd. vs CIT[38 taxmann.com 448 (SC)/ [2013] 358 ITR 593 (SC)/(2013) 263 CTR 1]; B.A. Balasubramaniam & Bros. Co vs CIT [116 taxman 842, 236 ITR 977, 157 CTR 556]; and CIT vs Escorts Finance Ltd. [183 Taxman 453 (Del), 920100 328 ITR 44 (Delhi)/ (2009) 226 CTR 105], whenever the claim made in the return of income was found to be ex-facie bogus, such a case would be treated as concealment or furnishing of inaccurate particular…