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 274Section 271AABSection 143(3)Section 153ASection 132Section 270ASection 276C

Issues it is cited on

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

Judgments citing Dilip N. Shroff v. Jt. CIT

Deepak Jatia, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(1), Mumbai

In the result, the appeals filed by the assessee are hereby ordered to be allowed

ITA 940/MUM/2018[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri Amarjit Singh, Jm & Shri N. K. Pradhan, Am आयकर अपील सं/ I.T.A. Nos. 940 To 943/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2010-11 To 2013-14) बिधम/ Deepak Jatia Dcit-Central Circle-1(1) Room No.903, 9Th Floor, Old Marathon Innova, „A‟ Wing, Vs. 7Th Floor, Off. G. K. Marg, Cgo Bldg, Annexure, M.K. Lower Parel, Mumbai- Road, Mumbai-400020. 400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adxpj8701D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Anuj Kisnadwala (Ar) Revenue By: Shri Narendra Singh Jang Pangi (Dr) सुनवाई की तारीख / Date Of Hearing: 17/12/2019 घोषणा की तारीख /Date Of Pronouncement: 15/01/2020 आदेश / O R D E R Per Amarjit Singh, (Jm): The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)- 47, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11, 2011-12, 2012-13 & 2013-14 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Anuj Kisnadwala (AR)For Respondent: Shri Narendra Singh Jang Pangi
Section 143(3)Section 153ASection 27Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI N. K. PRADHAN, AM आयकर अपील सं/ I.T.A. Nos. 940 to 943/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2010-11 to 2013-14) बिधम/ Deepak Jatia DCIT-Central Circle-1(1) Room No.903, 9th Floor, Old Marathon Innova, „A‟ Wing, Vs. 7th Floor, Off. G. K. Marg, CGO Bldg, Annexure, M.K. Lower Parel, Mumbai- Road, Mumbai-400020. 400013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADXPJ8701D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Anuj Kisnadwala (AR) Revenue by: Shri Narendra Singh Jang Pangi (DR) सुनवाई की ता…

Sapna N. Jhaveri, Mumbai vs. ITO 19 (3) (2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 5017/MUM/2018[2009-10]Status: DisposedITAT Mumbai06 Dec 2019AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 5017/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Sapna N. Jhaveri Ito-19(3)(2) 1202, 12Th Floor, Veena Matru Mandir, Mumbai- Vs. Apartment, 198, Walkeshwar 400007. Road, Near Teen Batti, Mumbai-400006. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiipj4271G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vimal Punmiya Revenue By: Shri V. Vinod Kumar (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/12/2019 घोषणा की तारीख /Date Of Pronouncement: 06/12/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 29.05.2018 Passed By The Commissioner Of Income Tax (Appeals)-30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2009-10 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri V. Vinod Kumar (Sr. AR)
Section 143(2)Section 148Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 5017/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Sapna N. Jhaveri ITO-19(3)(2) 1202, 12th Floor, Veena Matru Mandir, Mumbai- Vs. Apartment, 198, Walkeshwar 400007. Road, Near Teen Batti, Mumbai-400006. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AIIPJ4271G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Vimal Punmiya Revenue by: Shri V. Vinod Kumar (Sr. AR) सुनवाई की तारीख / Date of Hearing: 04/12/2019 घोषणा की तारीख /Date of Pronouncement: 06/12/2…

Kasturlal Sheth, Mumbai vs. Joint Commissioner of Income Tax-17(2), Mumbai

In the result, the appeals filed by the assessee are hereby ordered to be allowed

ITA 4463/MUM/2018[1997-98]Status: DisposedITAT Mumbai27 Nov 2019AY 1997-98

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 4463 To 4466/Mum/2018 (निर्धारण वर्ा / Assessment Years: 1997-98 To 2001-02) बिधम/ Kasturlal Sheth Joint Commissioner Of 12, Shreyas, 2Nd Floor, Income Tax-17(2) Vs. Opposite, Air India Building, Aayakar Bhavan, Mumbai. Nariman Point, Mumbai- 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagps7531Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rakesh Jotwani (Ar) Revenue By: Mrs. (Dr) सुनवाई की तारीख / Date Of Hearing: 20/11/2019 घोषणा की तारीख /Date Of Pronouncement: 27/11/2019 आदेश / O R D E R Per Bench: The Assessee Has Filed The Above Mentioned Appeals Against The Order Passed By The Commissioner Of Income Tax (Appeals)-57, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 1997-98 To 2001-02 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Rakesh Jotwani (AR)For Respondent: Mrs. (DR)
Section 142(1)Section 143(2)Section 147Section 271Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 4463 to 4466/Mum/2018 (निर्धारण वर्ा / Assessment Years: 1997-98 to 2001-02) बिधम/ Kasturlal Sheth Joint Commissioner of 12, Shreyas, 2nd Floor, Income Tax-17(2) Vs. Opposite, Air India Building, Aayakar Bhavan, Mumbai. Nariman Point, Mumbai- 400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGPS7531Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Rakesh Jotwani (AR) Revenue by: Mrs. (DR) सुनवाई की तारीख / Date of Hearing: 20/11/2019 घोषणा की तारीख /Date of…

Hiralal Kalpur Gupta, Mumbai vs. Income Tax Officer Ward-2(5), Kalyan

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 7446/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Nov 2019AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 7446/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ Hiralal Kalpu Gupta Ito Ward 2(5) 2Nd Floor, Mohan Plaza, Near Ladi Naka Bus Stand, Vs. Kalyan Badlapur Road, Wayale Nagar, Kalyan (W), Ambarnath-421505, Dist: Dist: Thane. Thane. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ablpg6893P (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Mrs. Jothilakshmi Nayak (Dr) सुनवाई की तारीख / Date Of Hearing: 21/11/2019 घोषणा की तारीख /Date Of Pronouncement: 27/11/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 10.10.2017 Passed By The Commissioner Of Income Tax (Appeals)-3, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13 In Which The Penalty Levied By The Ao Has Been Order To Be Confirmed.

For Appellant: NoneFor Respondent: Mrs. Jothilakshmi Nayak (DR)
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 7446/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ Hiralal Kalpu Gupta ITO Ward 2(5) 2nd Floor, Mohan Plaza, Near Ladi Naka Bus Stand, Vs. Kalyan Badlapur Road, Wayale Nagar, Kalyan (W), Ambarnath-421505, Dist: Dist: Thane. Thane. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABLPG6893P (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by: Mrs. Jothilakshmi Nayak (DR) सुनवाई की तारीख / Date of Hearing: 21/11/2019 घोषणा की तारीख /Date of Pronounc…

Ravi Goenka, Mumbai vs. ACIT 13(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 4253/MUM/2018[2008-09]Status: DisposedITAT Mumbai20 Nov 2019AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 4253/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) बिधम/ Ravi Goenka Acit-13(2) Room No.418, 4Th Floor, 15 Shirin Chambes, 348/50 Vs. Samuel Street Vadgadi, Aayakar Bhavan, M. K. Mumbai-400003. Road, Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpg9107E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Renu Kapoor Revenue By: Ms. Jothi Lakshmi Nayak (Sr Ar) सुनवाई की तारीख / Date Of Hearing: 04/11/2019 घोषणा की तारीख /Date Of Pronouncement: 20/11/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 05.04.2018 Passed By The Commissioner Of Income Tax (Appeals)-28, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2008-09 In Which The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Ms. Renu KapoorFor Respondent: Ms. Jothi Lakshmi Nayak (Sr
Section 143(1)Section 143(2)Section 148Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 4253/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09) बिधम/ Ravi Goenka ACIT-13(2) Room No.418, 4th Floor, 15 Shirin Chambes, 348/50 Vs. Samuel Street Vadgadi, Aayakar Bhavan, M. K. Mumbai-400003. Road, Mumbai. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACPG9107E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Renu Kapoor Revenue by: Ms. Jothi Lakshmi Nayak (Sr AR) सुनवाई की तारीख / Date of Hearing: 04/11/2019 घोषणा की तारीख /Date of Pronouncement: 20/11/201…

Dr. Brajbala Tiwari, Indore vs. Deputy Commissioner of Income Tax, Central -1, Indore

In the result the legal ground of the assessee in for years

ITA 684/IND/2018[2013-14]Status: DisposedITAT Indore26 Sept 2019AY 2013-14

Bench: Hon'Ble’Ble Shri Kul Bharat & Hon'Ble’Ble Shri Manish Borad

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

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 274 r.w.s. 271(1)(c) of the Act dated 31.12.1…

Dr. Brajbala Tiwari, Indore vs. Deputy Commissioner of Income Tax, Central -1, Indore

In the result the legal ground of the assessee in for years

ITA 683/IND/2018[2011-12]Status: DisposedITAT Indore26 Sept 2019AY 2011-12

Bench: Hon'Ble’Ble Shri Kul Bharat & Hon'Ble’Ble Shri Manish Borad

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

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 274 r.w.s. 271(1)(c) of the Act dated 31.12.1…

Ekta Shakti Developers, Mumbai vs. ACIT RG 25(3) New DCIT, Central Circle (6)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 1762/MUM/2019[2002-03]Status: DisposedITAT Mumbai17 Jul 2019AY 2002-03

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1762/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2002-03) बिधम/ M/S. Ekta Shakti Developers Dcit, Central Circle (6) (2) 19Th Floor, Air India 401, Hallmark Business Vs. Plaza, Near Gurunank Building, Mumbai-400021. Hospital, Kala Nagar, Bandra (E), Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafe9373L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Naresh Jain & Mahaveer Jain (Ar) Revenue By: Mrs. Neelima V. Nadkarni (Dr) सुनवाई की तारीख / Date Of Hearing: 11/07/2019 घोषणा की तारीख /Date Of Pronouncement: 17/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 26.06.2018 Passed By The Commissioner Of Income Tax (Appeals)-45, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2002-.03 In Which The Penalty Levied By The Ao Has Been Order To Be Confirmed.

For Appellant: Shri Naresh Jain & MahaveerFor Respondent: Mrs. Neelima V. Nadkarni (DR)
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 1762/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2002-03) बिधम/ M/s. Ekta Shakti Developers DCIT, Central Circle (6) (2) 19th Floor, Air India 401, Hallmark Business Vs. Plaza, Near Gurunank Building, Mumbai-400021. Hospital, Kala Nagar, Bandra (E), Mumbai- 400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFE9373L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Naresh Jain & Mahaveer Jain (AR) Revenue by: Mrs. Neelima V. Nadkarni (DR) सुनवाई की तारीख / Date…

Hakimmudin Mansoorali Plasticwala, Mumbai vs. ITO 13(1)(3), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 3927/MUM/2018[2011-12]Status: DisposedITAT Mumbai26 Jun 2019AY 2011-12

Bench: Shri M. Balaganesh & Shri Amarjit Singhassessment Year: 2011-12 Hakimmuddin Mansoorali Plasticwala Ito-13(1)3) Shop No. 14/C, Ground Floor Aaykar Bhawan Vs. Aradhana Building M.K.Road, Churchgate Dhobi Street, Masjid Bunder Mumbai-400 020 Mumbai-400 003 Pan:Aaacpp1052B (Assessee) (Revenue)

For Appellant: Shri B. YadagiriFor Respondent: Shri Bhadresh K. Doshi
Section 143(1)Section 143(2)Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI Before Shri M. Balaganesh, Accountant Member & Shri Amarjit Singh, Judicial Member Assessment Year: 2011-12 Hakimmuddin Mansoorali Plasticwala ITO-13(1)3) Shop No. 14/C, Ground Floor Aaykar Bhawan Vs. Aradhana Building M.K.Road, Churchgate Dhobi Street, Masjid Bunder Mumbai-400 020 Mumbai-400 003 PAN:AAACPP1052B (Assessee) (Revenue) Revenue By : Shri Bhadresh K. Doshi Assessee By : Shri B. Yadagiri Date of Hearing :19.06.2019 Date of Pronouncement : 26.06.2019 O R D E R Per Amarjit Singh, Judicial Member The assessee has filed the present appeal ag…

Ashraf Khan, Indore vs. Income Tax Officer 2 (2), Indore

In the result Ground No.1 & 2 of the assessee are allowed

ITA 535/IND/2018[2011-12]Status: DisposedITAT Indore14 Jun 2019AY 2011-12

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2011-12

Section 143(2)Section 271(1)(c)Section 274

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 274 r.w.s. 271(1)(c) of the Act dated 31.12.1…

Deputy Commissioner of Income Tax, Jaipur vs. Shri Kamal Sethia, Jaipur

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

ITA 1498/JPR/2018[2014-15]Status: DisposedITAT Jaipur07 Jun 2019AY 2014-15
For Appellant: Shri Anil Goyal (CA)For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 132(1)Section 132(4)Section 139(1)Section 139(5)Section 143(3)Section 153ASection 271(1)(c)

…[2011] 335 ITR 259/199 Taxmann. 255/11 taxmann.com 207 (Delhi), Reliance Petro Products P. Ltd 322 ITR 158 (SC), Hindustan Steel Ltd. vs. State of Orissa [1972] 83 ITR 26 (SC), Dilip N. Shroff vs. Joint Commissioner of Income-tax, Special Range, Mumbai [2007] 161 Taxmann 218 (SC), Sudarshan Silk & Sarees vs. CIT (2008) 300 ITR 205 (SC), CIT vs. S.D.V. Chandru [2004] 266 ITR 175/136 Taxman 537 (Mad.), CIT vs. Suresh Chandra Mittal [2000] 241 ITR 124/[2002] 123 Taxman 1052 (MP), and CIT vs. Suraj Bhan [2007] 294 ITR 481/159 Taxman 26 (Punj. & Har.) 24. It was further submitted that the order passed u/s 143(3) r/w…

Prabir Kumar Ray, Mumbai vs. Income Tax Officer 26(2)(4), Mumbai

In the result the appeal of the assessee is allowed

ITA 5389/MUM/2017[2011-12]Status: DisposedITAT Mumbai22 May 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhprabir Kumar Ray, Ito-26(2)(4) Room No. 601, 6Th Floor, Flat No. 601, Block No.C, Trans Residency-1, Midc, Smt. Kamladevi Mittal Andheri (E), Ayurvedic Hospital Building, Vs. Mumbai-400093. Charni Road (W), Pan: Aempr8166A Mumbai-4000202. Appellant Respondent : Shri Aman Khandelwal (C.A) Appellant By Respondent By : Shri Ajay Kumar Keshari (Dr) Date Of Hearing : 30.04.2019 Date Of Pronouncement : 22.05.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Under Section 253 Of Income-Tax Act (‘Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-

For Respondent: Shri Aman Khandelwal (C.A)
Section 143(2)Section 143(3)Section 253Section 254(1)Section 271Section 271(1)(c)Section 274Section 80C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER Prabir Kumar Ray, ITO-26(2)(4) Room No. 601, 6th Floor, Flat No. 601, Block No.C, Trans Residency-1, MIDC, Smt. Kamladevi Mittal Andheri (E), Ayurvedic Hospital Building, Vs. Mumbai-400093. Charni Road (W), PAN: AEMPR8166A Mumbai-4000202. Appellant Respondent : Shri Aman Khandelwal (C.A) Appellant by Respondent by : Shri Ajay Kumar Keshari (DR) Date of Hearing : 30.04.2019 Date of Pronouncement : 22.05.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL ME…

Shrimati Shashi Yadav, Indore vs. Income Tax Officer Ward 5 (3), Indore

In the result appeal of the assessee is allowed

ITA 446/IND/2017[2012-13]Status: DisposedITAT Indore30 Apr 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13

Section 143(3)Section 2(22)Section 2(22)(e)Section 249Section 271Section 271(1)Section 271(1)(c)Section 274

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 9 Smt. Shashi Yadav 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 274 r.w.s. 271(1)(c) of…

Horizon Country Wide Logistics Ltd(Now Succeeded on Amalgamation by Skil Infrastructure Limited ), Mumbai vs. DCIT Cent. Cir. 6(3), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 7068/MUM/2017[2009-10]Status: DisposedITAT Mumbai25 Apr 2019AY 2009-10

Bench: Shri Amarjit Singh, Jm & Shri Manoj Kamar Aggarwal, Am आयकर अपील सं/ I.T.A. No. 7068/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2009-10) Horizon Country Wide बिधम/ Dcit, Cc-6(3) 19Th Floor, Air India, M.K. Logistics Ltd. (Now Vs. Succeeded On Amalgamation Road, Mumbai-400020. By Skill Infrastructure Ltd.) Skil House, 209 Bank Street Cross Lane, Fort Mumbai- 400023. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccn5412E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Ruturaj H. Gurjar (Ar) Revenue By: Shri Manoj Kumar Singh (Dr) सुनवाई की तारीख / Date Of Hearing: 25.03.2019 घोषणा की तारीख /Date Of Pronouncement: 25.04.2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 29.09.2017 Passed By The Commissioner Of Income Tax (Appeals)-54, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2009-10 In Which The Penalty Levied By The Ao Has Been Order To Be Confirmed. The Assessee Has Raised The Following Grounds: - 2. Ita. No7068/M/2017 A.Y. 2009-10

For Appellant: Shri Ruturaj H. Gurjar (AR)For Respondent: Shri Manoj Kumar Singh (DR)
Section 143(3)Section 271Section 271(1)(c)Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI MANOJ KAMAR AGGARWAL, AM आयकर अपील सं/ I.T.A. No. 7068/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2009-10) Horizon Country Wide बिधम/ DCIT, CC-6(3) 19th Floor, Air India, M.K. Logistics Ltd. (Now Vs. succeeded on amalgamation Road, Mumbai-400020. by Skill Infrastructure Ltd.) Skil House, 209 Bank Street Cross Lane, Fort Mumbai- 400023. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCN5412E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Ruturaj H. Gurjar (AR) Revenue by: Shri Manoj Kumar Singh (DR) सुनवा…

M/S. Kalani Industries Pvt. Ltd., Indore vs. The DCIT 1(1), Indore

In the result appeal (ITA No

ITA 419/IND/2015[2006-07]Status: DisposedITAT Indore01 Apr 2019AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2006-07 M/S. Kalani Industries Pvt. Dcit 1(1), Ltd, Vs. Indore 11 Tukoganj Main Road, Indore (Appellant) (Respondent ) Pan Aaack7074P Revenue By Smt. Ashima Gupta, Cit & Shri R.S. Ambedkar, Sr. Dr Assessee By S/Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 01.04.2019 O R D E R

Section 132Section 14ASection 153ASection 271(1)(c)Section 274

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the Kalani Industries Pvt. Ltd alleged notice issued u/s 274 r.w.s. 271(1)…

Shri Usman Khan, Gwalior vs. The DCIT-1(1), Bhopal

In the result appeals of the assessee are allowed

ITA 523/IND/2016[2008-09]Status: DisposedITAT Indore25 Mar 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

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

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 274 r.w.s. 271(1)(c) of the Act dated 31.12.1…

Shri Usman Khan, Gwalior vs. The DCIT-1(1), Bhopal

In the result appeals of the assessee are allowed

ITA 522/IND/2016[2006-07]Status: DisposedITAT Indore25 Mar 2019AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

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

…under the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 14. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notice issued u/s 274 r.w.s. 271(1)(c) of the Act dated 31.12.1…

M/S. Panjwani Packaging P. Ltd., Indore vs. The ACIT 3(1), Indore

ITA 753/IND/2013[1992-93]Status: DisposedITAT Indore25 Mar 2019AY 1992-93

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 148Section 271Section 271(1)(c)Section 274

…nder the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 13. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notices issued u/s 274 r.w.s. 9 Panjwani Packagings Pvt. Lt…

M/S. Panjwani Packaging P. Ltd., Indore vs. The ACIT 3(1), Indore

ITA 752/IND/2013[1991-92]Status: DisposedITAT Indore25 Mar 2019AY 1991-92

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 148Section 271Section 271(1)(c)Section 274

…nder the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 13. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notices issued u/s 274 r.w.s. 9 Panjwani Packagings Pvt. Lt…

M/S. Panjwani Packaging P. Ltd., Indore vs. The ACIT 3(1), Indore

ITA 751/IND/2013[1990-91]Status: DisposedITAT Indore25 Mar 2019AY 1990-91

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 148Section 271Section 271(1)(c)Section 274

…nder the limb of “concealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of natural justice as held by the Hon'ble Apex Court in the case of Dilip N Shraf 161 Taxmann 218 that “the quasi- criminal proceedings u/s 271(1)(c) of the Act ought to comply with the principles of natural justice. 13. We therefore respectfully following above referred judgments and in the given facts and circumstances of the case are of the considered view that the alleged notices issued u/s 274 r.w.s. 9 Panjwani Packagings Pvt. Lt…