How many judgments cite Gangotri Textiles v. CIT?

42 judgments on BharatTax cite Gangotri Textiles v. CIT (121 Taxmann.com 171), spanning 2022 to 2026.

Which sections of the Income Tax Act does Gangotri Textiles v. CIT come up under?

It is most often cited in judgments turning on Section 274, Section 271(1)(c), Section 143(3), Section 132, Section 147, Section 250.

Gangotri Textiles v. CIT

121 Taxmann.com 171High Court2020#2759 most cited

What is Gangotri Textiles v. CIT authority for?

A defect in a penalty notice under Section 274 read with Section 271(1)(c), such as not specifying whether the penalty is for furnishing inaccurate particulars or concealment of income, is not fatal if the assessee understood the charge and raised the defect for the first time at the High Court stage.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Gangotri Textiles v. CIT · Section 271(1)(c) · Section 274 · defective penalty notice · non-specification of limb · inaccurate particulars of income · concealment of income · waiver of defect · challenge first time before High Court · penalty proceedings

Sections most often in play

Section 274 Section 271(1)(c)Section 143(3)Section 132 Section 147 Section 250 Section 271AAB Section 132(4)

Read the full judgment

Issues it is cited on

section 271(c)penalty proceedings initiated furnishing inaccurate particulars of income furnishing inaccurate particulars penalty under section 271(1)(c)section 274 penalty u/s 271(1)(c)non-application of mind concealment of income section 271aab principal commissioner of income-tax section 271(1)

Judgments citing Gangotri Textiles v. CIT

Shri Mahaveerchand Jain, Chennai vs. DCIT, CC4(2), Chennai

The appeals stand allowed on similar lines

ITA 905/CHNY/2020[1998-99]Status: DisposedITAT Chennai13 May 2022AY 1998-99

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate) – Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. Sr. DR

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

…Special Leave petition (SLP) has already been dismissed by Hon’ble Supreme Court which is reported at 130 Taxmann.com 379. 3.2 The Ld. Sr. DR, on the other hand, relied on the decision of the Hon’ble High Court of Madras in M/s. Gangotri Textiles Ltd vs DCIT (121 Taxmann.com 171) as well as another decision in Sundaram Finance Ltd. Vs. ACIT (93 Taxmann.com 250) against which the assessee’s SLP has already been dismissed by Hon’ble Supreme Court which is reported at 99 Taxmann.com 152. 3.3 Having heard the rival submissions and after due consideration of relevant material on record, our adjudication would be as un…

Kemia Industries Limited, Chennai vs. ITO, Chennai

The appeal stands allowed in terms of our above order

ITA 1276/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

For Appellant: Shri G. Baskar (Advocate) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR

Section 271(1)(c)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय -ी मनोज कुमार अ1वाल ,लेखा सद6 एवं माननीय -ी अिनकेश बनज:, "ाियक सद6 के सम;। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI ANIKESH BANERJEE, JM आयकरअपीलसं./ ITA No. 1276/Chny/2017 (िनधाCरणवषC / Assessment Year: 2012-13) M/s. Kemia Industries Limited Income Tax Officer बनाम/ No. Q-91, 4th Main Road, Corporate Ward -4(3), Vs. Anna Nagar, Chennai – 600 040. Chennai – 34. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCK-4607-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri G. B…