How many judgments cite Dilip N. Shroff v. Jt. CIT?

236 judgments on BharatTax cite Dilip N. Shroff v. Jt. CIT (161 Taxmann 218), spanning 2010 to 2025.

Which sections of the Income Tax Act does Dilip N. Shroff v. Jt. CIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 271AAB, Section 143(3), Section 153A, Section 132.

Dilip N. Shroff v. Jt. CIT

161 Taxmann 218Supreme Court of India2007#374 most cited

What is Dilip N. Shroff v. Jt. CIT authority for?

Mens rea is a necessary ingredient to attract penalty under Section 271(1)(c) of the Income Tax Act, as 'inaccurate' signifies a deliberate act or omission by the assessee. Clause (iii) of Section 271(1) grants discretionary jurisdiction to the assessing authority regarding penalty amounts.

236

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

Dilip N. Shroff v. Jt. CIT · section 271(1)(c) · penalty for concealment of income · furnishing inaccurate particulars · mens rea · deliberate act or omission · discretionary penalty

Also reported as

6 SCC 329

Sections most often in play

Section 271(1)(c)Section 274 Section 271AAB Section 143(3)Section 153A Section 132 Section 270A Section 276C

Issues it is cited on

section 274(1)section 276c section 276 penalty under section 271aab section 43b(f)section 2(45)section 36(l)(iii)section 211 section 271(l)section 32(1)(iia)house property income section 271aab

Judgments citing Dilip N. Shroff v. Jt. CIT

Principal Commissioner of Income Tax 5 Kolkata vs. Ram Awatar Dhoot

The appeal is partly allowed and the substantial questions of

ITAT/21/2025HC Calcutta07 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 7Th March, 2025. Appearance:

Section 10(38)Section 2Section 260ASection 271(1)(c)Section 68

…to Section 271(1)(c) of the Income Tax Act entirely indicates the element of strict liability on the assessee for concealment or for giving inaccurate particulars while filing return. It was further held that the judgment in Dilip N. Shroff vs. CIT, (2007) 6 SCC 329, has not considered the effect and relevance of Section 276-C of the Income Tax. It was further pointed out that the object behind the enactment of Section 271(1)(c) read with explanations indicates that the said Section has been enacted to provide for a remedy for loss of revenue. The penalty under the proceedings is a civil liability and wil…

Prakash Asphaltings and Toll Highways (India) Limited, Mhow vs. Assisstant Commissioner of Income Tax, Central Circle-1, Income Tax Department, Indore

In the result, the appeal is allowed

ITA 720/IND/2024[2014-15]Status: DisposedITAT Indore24 Feb 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

Section 132Section 139(1)Section 142(1)Section 153ASection 271ASection 274Section 80

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/s 271(l)(c) of the Act ought to comply with the principles of natural justice". 15. We, therefore respectfully following the judgment of jurisdictional High Court in the case of PCIT V/s Kulwant Singh Bhatia (supra), decision of Coordinate Bench of Chennai in the case of DCIT V/s R. Elangovan (supr…

K. Krishnamurthy vs. The Deputy Commissioner of Income Tax

Appeal is disposed of with

C.A. No.-002411-002411 - 2025Supreme Court13 Feb 2025

Bench: HON'BLE MR. JUSTICE DIPANKAR DATTA

Section 132Section 139(1)Section 142(1)Section 260A

…of conditions specified therein and which apparently has not been fulfilled in the instant case….” (emphasis supplied). 18. He submitted that the authorities and the High Court ignored the law laid down by this Court in Dilip N. Shroff vs. CIT [(2007) 6 SCC 329], wherein it was held that the imposition of penalty is not mandatory. He pointed out that in the context of Section 271AAB, analogous to the provision in question, i.e. Section 271AAA, the aforesaid proposition of law was applied by the ITAT, Kolkata Bench in DCIT vs. Aryan Mining & Trading Corporation Ltd. [2019 SCC OnLine ITAT 4649]. The…

Blm Hospitals Private Limited, Farrukhabad vs. DCIT Circle 4(2)(1), Farrukhabad

In the result, the appeal of the assessee is allowed

ITA 20/AGR/2023[2016-17]Status: DisposedITAT Agra05 Feb 2025AY 2016-17

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, CAFor Respondent: Shri Shailendra Shrivastava, Sr. DR

Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274

…ITA No. 20/AGR/2023 BLM Hospitals Private Limited INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB": AGRA SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 20/AGR/2023 (Assessment Year: 2016-17) BLM Hospitals Private Limited Vs. DCIT, 1/103, Talaiya Lane Fategarh Circle-4(2)(1), Farrukhabad Farrukhabad (Appellant) (Respondent) PAN:AACCB2686A Assessee by : Shri Swaran Singh, CA Revenue by: Shri Shailendra Shrivastava, Sr. DR Date of Hearing 05/02/2025 Date of pronouncement 05/02/2025 ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.20/A…

Bhaveshkumar Shantilal Jani, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1321/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 40a

…the particular limb of Section 271(1)(c) of the Act. The Ld. AR relied upon the decision of Hon’ble Apex Court in the case of CIT & Another vs. Manjunatha Cotton & Ginning Factory, 291 ITR 519(SC) and also relied upon the decision of Dilip N. Shroff vs. JCIT, 6 SCC 329. The Ld. AR further submitted that the assessee has difference in closing stock is not justifiable as the assessee has admittedly submitted that the Audited Accounts has given proper details related to the opening stock and closing A.Y. 2012-13 Bhaveshkumar Shantilal Jani vs. ITO Page 3 of 3 stock details after taking into consideration the purcha…

Deputy Commissioner of Income Tax, Central Circle 1 Noida, Noida vs. Sanjay Singh, Noida

In the result, both appeals filed by the Revenue are dismissed and C

ITA 2276/DEL/2023[2016-17]Status: DisposedITAT Delhi28 Nov 2024AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 132(4)Section 269SSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.6942/Del/2019, A.Y. 2016-17 Deputy Commissioner of Vs. Sanjay Singh, Income Tax, B-28, Gamma-I, Central Circle-1, Greater Noida, Noida (UP) Gautam Budh Nagar (UP) PAN: ADSPN2029H (Appellant) (Respondent) ITA No.2276/Del/2023, A.Y. 2016-17 Deputy Commissioner of Vs. Sanjay Singh, Income Tax, B-28, Gamma-I, Central Circle-1, Greater Noida, Noida (UP) Gautam Budh Nagar (UP) PAN: ADSPN2029H (Appellant) (Respondent) C.O.No.84/Del/2024, A.Y. 2016-17 (A…

DCIT Central Circle-I, Greater Noida vs. Sanjay Singh, Noida

In the result, both appeals filed by the Revenue are dismissed and C

ITA 6942/DEL/2019[2016-17]Status: DisposedITAT Delhi28 Nov 2024AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 132(4)Section 269SSection 69A

ACIT-2(1)(1), Kanpur vs. Up State Yarn Company Limited, Kanpur

In the result, the appeal of Revenue is dismissed

ITA 469/LKW/2024[2009-10]Status: DisposedITAT Lucknow13 Nov 2024AY 2009-10

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit-2(1)(1) Up State Yarn Company V. 15/295-A, Civil Lines, Kanpur, Limited Uttar Pradesh-208001. 1 Smith Square, 14/72, Civil Lines, Uttar Pradesh- 208001. Pan:Aaacu1674K (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 11 11 2024 Date Of Pronouncement: 13 11 2024 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 254Section 271(1)(c)Section 40

…at everything would depend upon the Return filed because that is the only document, where the assessee can furnish the particulars of his income. When such particulars are found to be inaccurate, the liability would arise. In Dilip N. Shroff v. Jt. CIT [2007] 6 SCC 329, this Court explained the terms: “concealment of income" and “furnishing inaccurate particulars" The Court went on to hold therein that in order to attract a penalty under section 271(1)(c) mens rea was necessary, as according to the Court, the word “inaccurate” signified a deliberate act or omission on behalf of the assessee. It went on to hold th…

Yogender Mohan Rustagi, Delhi vs. ACIT, Central Circle 28, Delhi

In the result, the appeal of the assessee is allowed

ITA 461/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Oct 2024AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Yogender Mohan Rustagi Vs Acit Central Circle -28 548/549 Katra Ishwar Bhawan Delhi Khari Baoli Delhi-110006 Pan No. Agupr9629J (Appellant) (Respondent)

Section 132Section 143(3)Section 271Section 271A

…dows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specified. Merely issuing notice in general proforma will negate the very purpose of natural justice. The Hon’ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that “the quashi criminal proceedings u/s.271(1)(c) of the Act ought to comply with the principles of natural justice”. 10. Now we come back to the fact of the instant case of the assessee and look into what has been mentioned in the alleged notices u/s. 274 r.w.s. 27IAAB of the Act, which are reproduced as below : 21 23 11. For bette…

Mukesh Khurana, New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee in ITA No

ITA 4710/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 132Section 139(1)Section 143(3)Section 271Section 271(1)Section 271ASection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice". 15. We, therefore respectfully following the judgment of jurisdictional High Court in the case of PCIT V/s Kulwant Singh Bhatia (supra), decision of Coordinate Bench of Chennai in the case of DCIT V/s R. Elangovan (supr…

Suresh Chand Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

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

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.3665/Del/2023 (ASSESSMENT YEAR 2015-16) Amit Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AGBPB 2366DJ (Appellant) (Respondent) Suresh Chand Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AANPC 3204B (Appellant) (Respondent) Assessee by Shri Ruchesh Sinha, Adv. Respondent by Shri Om Parkash, S…

Amit Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

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

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

Amit Bansal, Haryana vs. ACIT Central Circle-16, Delhi

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

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

M/S Happy Steel Private Ltd., Ludhiana vs. DCIT CC-2, Ludhiana

In the result, the appeal is allowed

ITA 398/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh05 Jun 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Amanpreet Kaur, Sr.DR

Section 132Section 132(4)Section 143(3)Section 250(6)Section 271Section 271A

General Electric International Inc., Gurgaon vs. DCIT, International Taxation Circle 2(3)(2), Mumbai

ITA 3498/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 May 2024AY 2016-17

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Veerbhandra Mahajan

Section 142(1)Section 143(3)Section 144C(3)Section 250Section 271(1)(c)

…everything would depend upon the return filed because that is the only document, where the assessee can furnish the particulars of his income. When such particulars are found to be inaccurate, the liability would arise. In Dilip N. Shroff v. Joint CIT [2007] 6 SCC 329, this court explained the terms "concealment of income" and "furnishing inaccurate particulars". The Court went on to hold therein that in order to attract the penalty under section 271(1)(c), mens rea was necessary, as according to the court, the word "inaccurate" signified a deliberate act or omission on behalf of the assessee. It went on to hold…

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 226/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Mar 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice". 15. We, therefore respectfully following the judgment of jurisdictional High Court in the case of PCIT V/s Kulwant Singh Bhatia (supra), decision of Coordinate Bench of Chennai in the case of DCIT V/s R. Elangovan (supr…

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 225/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice". 15. We, therefore respectfully following the judgment of jurisdictional High Court in the case of PCIT V/s Kulwant Singh Bhatia (supra), decision of Coordinate Bench of Chennai in the case of DCIT V/s R. Elangovan (supr…

Jaina Marketing & Associates, Delhi vs. DCIT, Central Circle-18, Delhi

Accordingly, Appeals filed by the assessee are allowed

ITA 224/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

…d Meadows (supra) held that such show cause notices would not satisfy the requirement of law as notice was not specific. Merely issuing notice in general proforma will negate the very purpose of natural justice. Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 held that "the quasi criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice". 15. We, therefore respectfully following the judgment of jurisdictional High Court in the case of PCIT V/s Kulwant Singh Bhatia (supra), decision of Coordinate Bench of Chennai in the case of DCIT V/s R. Elangovan (supr…

Eureka Outsourcing Solutions Pvt Ltd, Thane vs. Deputy Commissioner of Income Tax-Circle (1), Thane

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

ITA 2845/MUM/2023[2015-16]Status: DisposedITAT Mumbai23 Jan 2024AY 2015-16

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Eureka Outsourcing Solutions Pvt. Ltd. Dy. Cit, Circle (1) 5Th Floor, High Street Cum Highland Thane Corporate Centre, Kapurbawadi, Vs. Thane-400 607

For Appellant: Shri Vijaykumar S. BiyaniFor Respondent: Shri P. D. Choughule

Section 143(3)Section 197Section 250Section 271(1)(c)Section 40A(2)(b)

…hat everything would depend upon the Return filed because that is the only document, where the assessee can furnish the particulars of his income. When such particulars are found to be inaccurate, the liability would arise. In Dilip N. Shroffv. Jt. CIT [2007] 6 SCC 329, this Court explained the terms "concealment of income" and "furnishing inaccurate particulars". The Court went on to hold therein that in order to attract the penalty under section 271(1)(c), mens rea was necessary, as according to the Court, the word "inaccurate" signified a deliberate act or omission on behalf of the assessee. It went on to hold…

Ramnik Sushil Chaudhry, Mumbai vs. Assistant .CIT Circle (3), Thane

The appeals are allowed

ITA 2820/MUM/2023[2010-11]Status: DisposedITAT Mumbai12 Dec 2023AY 2010-11

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Dinesh R ShahFor Respondent: Smt Mahita Nair

Section 144Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA Nos. 2820 & 2821/Mum/2023 for A.Ys. 2010-11 & 2011-12 Ramnik Sushil Chaudhry, ACIT Circle 3, 1907, Dandelia Co-op Hs. Soc., Thane. Vs. Achme Ozone Near Khewra Circle, Manpada, Thane West 400 610 PAN ACIPC0146K (Appellant) (Respondent) Appellant By : Shri Dinesh R Shah Respondent By : Smt Mahita Nair Date of Hearing : 12.12.2023 Date of Pronouncement : 12.12.2023 O R D E R Per Justice (Retd.) C V Bhadang : Both these appeals for assessmen…