Enrica Enterprises P. Ltd. v. DCIT

163 Taxmann.com 105Reported decision2024#10239 most cited

What is Enrica Enterprises P. Ltd. v. DCIT authority for?

The Assessing Officer has discretion in levying penalty under Section 270A of the Income-tax Act, as indicated by the use of 'may' and the provision for appeal under Section 246A, necessitating an opportunity for the assessee to show cause.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Enrica Enterprises P. Ltd. v. DCIT · Section 270A · Section 246A · penalty discretion · show cause notice · appealable order · not mandatory penalty

Sections most often in play

Section 270ASection 271(1)(c)Section 274Section 271AABSection 246ASection 133ASection 139Section 148

Issues it is cited on

section 274(1)section 271aab(1)section 158bfasection 270a(8)section 270a(2)penalty under section 271aabsection 28(v)mis-reporting of incomesection 270a(6)(a)section 115bbcsection 153b(1)(b)section 271aab(1a)

Judgments citing Enrica Enterprises P. Ltd. v. DCIT

Redington Distribution Pte Ltd., Singapore vs. ACIT, Intl Taxn Circle-2(1), Chennai

In the result, all the appeals of the assessee are allowed

ITA 1217/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Sept 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Ashik Shah, CAFor Respondent: Ms.Anitha, Addl.CIT
Section 133ASection 139Section 148Section 270A(2)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1215, 1216 & 1217/Chny/2025 िनधा"रण वष"/Assessment Years: 2017-18, 2018-19 & 2020-21 v. M/s. Redington Distribution Pte. Ltd., The ACIT, 60, Robinson Road, International Taxation Circle- #12-02, BEA Building, 2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

Redington Distributions Pte Ltd., Singapore vs. ACIT, Intl Taxn Circle-2(1), Chennai

In the result, all the appeals of the assessee are allowed

ITA 1216/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Ashik Shah, CAFor Respondent: Ms.Anitha, Addl.CIT
Section 133ASection 139Section 148Section 270A(2)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1215, 1216 & 1217/Chny/2025 िनधा"रण वष"/Assessment Years: 2017-18, 2018-19 & 2020-21 v. M/s. Redington Distribution Pte. Ltd., The ACIT, 60, Robinson Road, International Taxation Circle- #12-02, BEA Building, 2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

M/S. Redington Distribution Pte Ltd., Singapore vs. ACIT, Intl Taxn Circle-2(1), Chennai

In the result, all the appeals of the assessee are allowed

ITA 1215/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Ashik Shah, CAFor Respondent: Ms.Anitha, Addl.CIT
Section 133ASection 139Section 148Section 270A(2)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1215, 1216 & 1217/Chny/2025 िनधा"रण वष"/Assessment Years: 2017-18, 2018-19 & 2020-21 v. M/s. Redington Distribution Pte. Ltd., The ACIT, 60, Robinson Road, International Taxation Circle- #12-02, BEA Building, 2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by :…

St. Josephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-1(3), Chennai

ITA 3297/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से / Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St. Joshephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (PAN: AAMTS 3888 G) (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St. Josephs Institute of Science and Technology Trust, Chennai vs. Dcot. Central Circle-1(3), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

St. Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3294/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St.Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

Sushil Rajendra Kothari, Mumbai vs. Assistant Commissioner of Income Tax Circle 19(3), Mumbai

In the result, the appeals of the assessee is allowed

ITA 4734/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Revenue /For Respondent: Date of Hearing
Section 270Section 270ASection 270A(8)Section 270A(9)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.4734/Mum/2023 (Assessment Year: 2017-18) Sushil Rajendra Kothari 102, Kalpavraksha Apartment 27 Ridge Road, Malabar Hill, Mumbai-400006. PAN : AGZPK8404H Appellant) : Appellant/Assessee by : Revenue / Respondent by : Date of Hearing : Date of Pronouncement : National Faceless Appeal Centre, Delhi / ACIT Circle- Vs. 19(3), Matru Mandir, Mumbai-400007. Respondent) Shri Dharmesh Shah, AR Shri Nagnath Bhimrao Pasale, Sr. DR 12.11.2024 21.11.2024 ORDER Per Padmavathy S, AM: This appeal by the assessee…

Shri Ram Co.Op. Credit Society Limited, Dahod vs. The ACIT., Panchmahal Circle, Godhra

The appeal of the assessee is allowed

ITA 1412/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2017-18

Bench: Dr. Brr Kumarasstt.Year : 2017-18 Shri Ram Co-Op Credit Society Ltd. Acit, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. Pan : Aagas 4007 A (Applicant) (Responent) : Assessee By Ms.Urvashi Shodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश

For Respondent: Shri Ravindra, SR.DR
Section 250Section 270Section 270ASection 270A(9)Section 80PSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR ACCOUNTANT MEMBER Asstt.Year : 2017-18 Shri Ram Co-op Credit Society Ltd. ACIT, Panchmahal 0, Chakaliya Road Vs Circle Dahod. Godhra. PAN : AAGAS 4007 A (Applicant) (Responent) : Assessee by Ms.Urvashi Shodhan, AR Revenue by : Shri Ravindra, SR.DR सुनवाई क" तारीख/Date of Hearing : 08/10/2024 घोषणा क" तारीख /Date of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 11.06.2023 for…