DCIT v. Amit Agarwal

88 Taxmann.com 288Reported decision2017#5566 most cited

What is DCIT v. Amit Agarwal authority for?

The levy of penalty under section 271AAB of the Income Tax Act is automatic in nature when the conditions prescribed therein are satisfied, and there is no requirement to consider the assessee's reasonable cause for immunity.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2023.

Also referred to as

DCIT v. Amit Agarwal · 88 taxmann.com 288 · section 271AAB · penalty on undisclosed income · automatic penalty · Kolkata Tribunal · undisclosed income · reasonable cause · immunity from penalty

Judgments citing DCIT v. Amit Agarwal

Shri Ravi Mathur, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 969/JPR/2017[2015-16]Status: DisposedITAT Jaipur13 Jun 2018AY 2015-16

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms. Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132Section 132(4)Section 143(3)Section 153BSection 271A

…1 Shri Ravi Mathur, Jaipur. आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 969/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2015-16. cuke Shri Ravi Mathur, The Dy. Commissioner of Vs. A-8, Shyam Nagar, Income-tax, Ajmer Road, Central Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ADHPR 4238 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar and Ms. Isha Kan…