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

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

ITA 750/IND/2013[1989-90]Status: DisposedITAT Indore25 Mar 2019AY 1989-90

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 749/IND/2013[1988-89]Status: DisposedITAT Indore25 Mar 2019AY 1988-89

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 748/IND/2013[1987-88]Status: DisposedITAT Indore25 Mar 2019AY 1987-88

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…

Gulshan Yadav, Indore vs. ITO 4 (5), Indore

ITA 473/IND/2018[13-14]Status: DisposedITAT Indore28 Feb 2019

Bench: Ld. Cit(A) But Could Not Succeed.

For Appellant: On the facts and in the circumstances of the case. the Ld. Assessing Officer err
Section 143(3)Section 271Section 271(1)(c)Section 274Section 27l(1)(c)

…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. 11. 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 is invali…

Shri Om Prakash Gupta, Bundi vs. Income Tax Officer, Bundi

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

ITA 798/JPR/2017[2013-14]Status: DisposedITAT Jaipur05 Feb 2019AY 2013-14
For Appellant: Shri Satish Kumar Gupta (Adv.)For Respondent: Smt. Punam Rai (DCIT)
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 789/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Shri Prathvi Pal Dhabhai The ITO, Vs. 1/50, New Extension, Housing Board, Kishangarh. Madanganj Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFOPD 2634 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Satish Kumar Gupta (Adv.) jktLo dh vksj ls@ Revenue by…

Shri Akhilesh Kumar Gupta, Bhopal vs. Income Tax Officer 1 (2), Bhopal

In the result appeal of the assessee pertaining to Assessment

ITA 496/IND/2017[2007-08]Status: DisposedITAT Indore10 Jan 2019AY 2007-08

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Years 2007-08 Shri Akhilesh Kumar Ito-1(2), Gupta, Bhopal Plot No.162, Shop G, Ashirvad Complex, Zone-!, M.P. Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aenpg0415N Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

Section 133ASection 143(2)Section 143(3)Section 271Section 271(1)(c)

…cealment of particulars of income” or “furnishing inaccurate particulars of income”. Merely issuing notice in general proforma will negate the very purpose of Akhilesh Kumar Gupta 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”. 16. 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 271(1)(c) of the Act dated 19.5.2014 is i…

V.K.C.Jayamohan, Chennai vs. ACIT Non Corporate Circle 1, Chennai

In the result, the appeal of the assessee is allowed

ITA 1876/CHNY/2017[2012-13]Status: DisposedITAT Chennai01 Jan 2019AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sendamarai KannanFor Respondent: Mr.V.Sreehdhar,JCIT,D.R
Section 271(1)(C)Section 274

…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 ITA No.1876 /chny/2017 :- 8 -: 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 behal…

Shri Varad Mehta, Bhopal vs. The DCIT 1(1), Bhopal

In the result appeal of the assessee is allowed

ITA 693/IND/2016[2008-09]Status: DisposedITAT Indore06 Dec 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2008-09 Shri Varad Mehta, Dcit 1(1), B-4/301, Paras City, Vs. Bhopal Arera Colony, Bhopal (Appellant) (Respondent ) Pan No.Aflpm6733Q Revenue By Shri Rajeeb Jain, Sr.Dr Assessee By Shri Girish Agrawal,Ca Date Of Hearing 27.11.2018 Date Of Pronouncement 06.12.2018 O R D E R

Section 133ASection 143(3)Section 271Section 271(1)(c)

…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. 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.…

DCIT Cir-1, Ranchi vs. M/S Jharkhand State Co-Operative Lac Marketing and Procurement Fedration Ltd., Ranchi

In the result, appeal of the Revenue i

ITA 236/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2011-2012 Dcit, Cirlce-1, Ranchi Vs M/S The Jharkhand State Co-Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Assessment Year : 2012-2013 M/S The Jharkhand State Co- Vs Dcit, Cirlce-3, Ranchi Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Nitin Pasari, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 29.11.2018

Section 10(27)Section 143(1)Section 143(3)

…endation of initiating penalty proceedings in terms of Section 271(l)(c) of the Income Tax Act is directly in conflict with the ratio laid down by the Hon'ble Supreme Court in the matter of Dilip N Shroff v. Joint Commissioner of Income Tax reported in (2007) 6 SCC 329. VIII. FOR THAT the Learned Appellate Authority as also the Assessing Officer failed to take into consideration that the recommendation to make penalty proceeding only on the basis that the appellant is not eligible for exemption under Section 10(27) of the Act, 1961 is bad in law and is in conflict, since the question of levying penalty has been t…

M/S Jharkhand State Co-Operative Lac Marketing & Procurement Fed.Ltd., Ranchi vs. DCIT, Circle-3, Ranchi

In the result, appeal of the Revenue i

ITA 199/RAN/2017[12-13]Status: DisposedITAT Ranchi29 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2011-2012 Dcit, Cirlce-1, Ranchi Vs M/S The Jharkhand State Co-Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Assessment Year : 2012-2013 M/S The Jharkhand State Co- Vs Dcit, Cirlce-3, Ranchi Operative Lac Marketing & Procurement Fed. Ltd. Jhascolampf Building Purulia Road, Bharatpuri, Ranchi-834001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Nitin Pasari, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 29.11.2018

Section 10(27)Section 143(1)Section 143(3)

…endation of initiating penalty proceedings in terms of Section 271(l)(c) of the Income Tax Act is directly in conflict with the ratio laid down by the Hon'ble Supreme Court in the matter of Dilip N Shroff v. Joint Commissioner of Income Tax reported in (2007) 6 SCC 329. VIII. FOR THAT the Learned Appellate Authority as also the Assessing Officer failed to take into consideration that the recommendation to make penalty proceeding only on the basis that the appellant is not eligible for exemption under Section 10(27) of the Act, 1961 is bad in law and is in conflict, since the question of levying penalty has been t…

Sri Ravindra Kumar, Bokaro vs. ITO Ward-3(1), Bokaro

In the result, appeal of the assessee is allowed for statistical

ITA 240/RAN/2017[2008-09]Status: DisposedITAT Ranchi27 Nov 2018AY 2008-09

Bench: Shri N.S Sainiassessment Year :2013-14

For Appellant: Shri Nitin Pasari, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 142(1)Section 143(2)Section 144Section 271

…endation of initiating penalty proceedings in terms of Section 271(l)(c) of the Income Tax Act is directly in conflict with the ratio laid down by the Hon'ble Supreme Court in the matter of Dilip N Shroff v. Joint Commissioner of Income Tax reported in (2007) 6 SCC 329. H) FOR THAT, the Learned Appellate Authority as also the Assessing Officer failed to take into consideration that the recommendation to initiate penalty proceeding is bad in law and is in conflict, since the question of levying penalty has been tested before the Hon'ble Supreme Court in catena of cases the recent being M/s. Reliance Petro Products…

Giriraj Speciality Pvt. Ltd., Mumbai vs. ITO - 9 (3) (4), Mumbai

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

ITA 6127/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Oct 2018AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 6127/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ M/S. Giriraj Speciality P Ltd Ito-9(3)(4) 4, Rambha, Dadabhai Road Mumbai Vs. Vile Parle (W) Mumbai- 400056. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecg0215G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Neelkanth Khandelwal (Ar) Revenue By: Shri Manoj Kumar Singh (Dr) सुनवाई की तारीख / Date Of Hearing: 30.10.2018 घोषणा की तारीख /Date Of Pronouncement: 31.10.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 18.07.2016 Passed By The Commissioner Of Income Tax (Appeals)-16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed.

For Appellant: Shri Neelkanth Khandelwal (AR)For Respondent: Shri Manoj Kumar Singh (DR)
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 6127/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ M/s. Giriraj Speciality P Ltd ITO-9(3)(4) 4, Rambha, Dadabhai Road Mumbai Vs. Vile Parle (W) Mumbai- 400056. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECG0215G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Neelkanth Khandelwal (AR) Revenue by: Shri Manoj Kumar Singh (DR) सुनवाई की तारीख / Date of Hearing: 30.10.2018 घोषणा की तारीख /Date of Pronouncement: 31.10.2018 आदेश / O R D E R PER AMARJI…

Mipco Seamless Rings (Guj) Ltd, Mumbai vs. Asst CIT Cir 6(3), Mumbai

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

ITA 5012/MUM/2015[2006-07]Status: DisposedITAT Mumbai31 Oct 2018AY 2006-07

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5012/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2006-07) बिधम/ M/S. Mipco Seamless Rings Acit Circle 6(3) (Guj) Ltd. Mumbai Vs. 402-B, Poonam Chambers, Dr. A.B. Road, Worli Mumbai-400018. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacm8331M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri S.C. Tiwari & Ms. Rutuja N. Pawar Revenue By: Shri Chaitanya Anjaria (Dr) सुनवाई की तारीख / Date Of Hearing: 14.08.2018 घोषणा की तारीख /Date Of Pronouncement: 31.10.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 29.07.2015 Passed By The Commissioner Of Income Tax (Appeals)-13, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2006-07 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirm.

For Appellant: Shri S.C. Tiwari & Ms. Rutuja NFor Respondent: Shri Chaitanya Anjaria (DR)
Section 115JSection 143(1)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5012/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2006-07) बिधम/ M/s. Mipco Seamless Rings ACIT Circle 6(3) (Guj) Ltd. Mumbai Vs. 402-B, Poonam Chambers, Dr. A.B. Road, Worli Mumbai-400018. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACM8331M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri S.C. Tiwari & Ms. Rutuja N. Pawar Revenue by: Shri Chaitanya Anjaria (DR) सुनवाई की तारीख / Date of Hearing: 14.08.2018 घोषणा की तारीख /Date of Pronouncement: 31.10.2018 आदेश /…

Sushil Bansal, New Delhi vs. ACIT, Circle- 57(1), New Delhi

In the result, the appeal is dismissed

ITA 4441/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Oct 2018AY 2013-14

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2013-14

Section 132Section 147Section 148Section 151Section 69C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘D+SMC’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2013-14 Sushil Bansal, V-136/6, vs. ACIT, Circle 57(1), Arvind Nagar, Ghonda, New New Delhi Delhi (PAN- AJLPB 5162G) (Appellant) (Respondent) Appellant by Ms. Rano Jain, Advocate & Sh. Venketesh Chaurasia, Adv. Respondent by Sh. Kaushlendra Tiwari, Sr. DR Date of Hearing 14.08.2018 Date of Pronouncement 23.10.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)-19, New Delhi dated 27.04.2017…

DCIT, New Delhi vs. M/S. Xylos Arteriors India Pvt. Ltd., New Delhi

In the result, the appeal of the department stands

ITA 3614/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2010-11 Dcit, Vs Xylos Arteriors India Pvt. Ltd., Circle 27(2), A-1/292, Janak Puri, Room No. 193, New Delhi-110058 C.R. Building, (Pan: Aaacx0732F) New Delhi. (Appellant) (Respondent) Department By: Ms Ashima Neb, Sr. Dr Assessee By: None Present

For Appellant: None presentFor Respondent: Ms Ashima Neb, Sr. DR
Section 271(1)(c)Section 36

…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 u/s.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 that cla…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Laxmichand D. Rohira, Mumbai

In the result, the appeals of the revenue are hereby dismissed and cross-objections filed by the assessee are hereby ordered to be allowed

ITA 1178/MUM/2016[2002-03]Status: DisposedITAT Mumbai24 Sept 2018AY 2002-03

Bench: Shri R.C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.1178 To 1184/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2008-09 & 2007-08) Dy. Cit Cc-3(4) Central बिधम/ Shri Lakhmichand D. Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. Co. Nos. 250 To 256/Mum/2017 (Arising Out Of Ita. Nos.1183, 1178, 1179, 1180, 1181 1182 & 1184/M/2016) (निर्धारण वर्ा / Assessment Years: 2008-09, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07& 2007-08) बिधम/ Shri Lakhmichand D. Dy. Cit Cc-3(4) Central Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adnpr6420M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Chaitanya Anjaria (Dr) Assessee By: Shri Vimal Punmiya (Ar) सुनवाई की तारीख / Date Of Hearing: 05.09.2018 घोषणा की तारीख /Date Of Pronouncement: 24.09.2018

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Chaitanya Anjaria (DR)
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.1178 to 1184/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2008-09 & 2007-08) Dy. CIT CC-3(4) Central बिधम/ Shri Lakhmichand D. Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. CO. Nos. 250 to 256/Mum/2017 (Arising Out of ITA. NOs.1183, 1178, 1179, 1180, 1181 1182 & 1184/M/2016) (निर्धारण वर्ा / Assessment Years: 2008-09, 2002…

The Pr Commissioner of vs. M/S Mphasis Limited

ITA/909/2017HC Karnataka16 Aug 2018

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

Section 482

…. DHARAMENDRA TEXTILE PROCESSORS 3 has held as follows: “…. …. 17. It is of significance to note that the conceptual and contextual difference between Section 271(1)(c) and Section 276-C of the IT Act was lost sight of in Dilip Shroff case [(2007) 6 SCC 329 : (2007) 8 Scale 304] . 18. The Explanations appended to Section 271(1)(c) of the IT Act entirely indicates the element of strict liability on the assessee for concealment or for giving inaccurate particulars while filing return. The judgment in Dilip N. Shroff case [(2007) 6 SCC 329 : (2007) 8 Scale 304] has not considered the effect and r…

M/S K.P.Singh Bhadoria Contractor, Gwalior vs. Deputy Commissioner of Income Tax, Jaipur

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

ITA 312/JPR/2018[2011-12]Status: DisposedITAT Jaipur07 Aug 2018AY 2011-12
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri J.C. Kulhari (DCIT)
Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 312/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke M/s K.P. Singh Bhadoria Contractor The DCIT, Vs. E-46-A, Balwant Nagar, Gandhi Road, Central Circle-3, Thatipur, Gwalior (M.P.) Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFK 6124 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh…

Prathvipal Dhabahai, Kishangarh vs. Income Tax Officer, Kishangarh

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

ITA 789/JPR/2015[2008-09]Status: DisposedITAT Jaipur07 Aug 2018AY 2008-09
For Appellant: Shri Satish Kumar Gupta (Adv.)For Respondent: Smt. Punam Rai (DCIT)
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 789/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Shri Prathvi Pal Dhabhai The ITO, Vs. 1/50, New Extension, Housing Board, Kishangarh. Madanganj Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFOPD 2634 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Satish Kumar Gupta (Adv.) jktLo dh vksj ls@ Revenue by…

Delux Polymers P.Ltd, Mumbai vs. DCIT Cen Cir 33, Mumbai

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

ITA 165/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Aug 2018AY 2011-12

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.165/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) बिधम/ M/S. Delux Polymers Pvt. Dcit, Central Circle-33 Ltd. 11/12 Raghuvanshi Mill (Passing The Original Order) Vs. Compound, Lower Parel, Dy. Cit (C.C.5(3) Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd4132B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Sumit Lalchandani & Salil Kapoor Revenue By: Shri Ram Tiwari (Ar) सुनवाई की तारीख / Date Of Hearing: 07.05.2018 घोषणा की तारीख /Date Of Pronouncement: 03.08.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 28.09.2015 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2011-12 Wherein The Penalty Levied By The Ao Has Been Upheld.

For Appellant: Shri Sumit Lalchandani & SalilFor Respondent: Shri Ram Tiwari (AR)
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.165/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) बिधम/ M/s. Delux Polymers Pvt. DCIT, Central Circle-33 Ltd. 11/12 Raghuvanshi Mill (passing the original order) Vs. Compound, Lower Parel, Dy. CIT (C.C.5(3) Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACD4132B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Sumit Lalchandani & Salil Kapoor Revenue by: Shri Ram Tiwari (AR) सुनवाई की तारीख / Date of Hearing: 07.05.2018 घोषणा की तारीख /Date of P…