Harvinder Singh v. ITO

179 DTR 225Reported decision2019#23197 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 246Section 246ASection 253Section 271Section 271(1)(c)Section 273B

Judgments citing Harvinder Singh v. ITO

M/S Rajasthan State Industrial Development and Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…income. It is trite that penalty cannot be imposed for alleged breach of one limb of sec. 271(1)(c) while penalty proceedings were initiated for breach of the other limb of sec. 271(1)(c). Penalty was therefore not sustainable. Harvinder Singh Vs. ITO (2019) 179 DTR 225 (Asr.) (Trib.) (TM) Where the AO has recorded the satisfaction as regards concealment of particulars of income while initiating the penalty proceedings under sec. 271(1)(c), imposition of penalty for furnishing inaccurate particulars of income is not sustainable. HPCL Mittal Energy Ltd. Vs. Addl.CIT (2018) 169 DTR 1 (Asr.) (Trib.) (TM) The AO can…

M/S Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14
For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…income. It is trite that penalty cannot be imposed for alleged breach of one limb of sec. 271(1)(c) while penalty proceedings were initiated for breach of the other limb of sec. 271(1)(c). Penalty was therefore not sustainable. Harvinder Singh Vs. ITO (2019) 179 DTR 225 (Asr.) (Trib.) (TM) Where the AO has recorded the satisfaction as regards concealment of particulars of income while initiating the penalty proceedings under sec. 271(1)(c), imposition of penalty for furnishing inaccurate particulars of income is not sustainable. HPCL Mittal Energy Ltd. Vs. Addl.CIT (2018) 169 DTR 1 (Asr.) (Trib.) (TM) The AO ca…

The Koraput Central Cooperative Bank Ltd, Jeypore, Koraput vs. ACIT, Circle-1(1), Sambalpur

In the result, appeal of the assessee is allowed

ITA 348/CTK/2024[2015-16]Status: HeardITAT Cuttack19 Nov 2024AY 2015-16
Section 143(3)Section 263Section 271(1)(c)

…d penalty proceedings under section 271(1)(c) for furnishing inaccurate particulars of income, the order imposing penalty for concealment of income was not valid. 8. The Third Member Bench of ITAT Amritsar in the case of Harvinder Singh Vs. ITO, reported in 179 DTR 225 has dealt the identical issue and while considering the findings of ld. Accountant Member has held as under :- “Penalty under s. 271(1)(c) -Validity-Penalty imposed on a ground different from one stated in notice-Levy of penalty under s. 271(1)(c) is attracted if the AO is satisfied that the assessee has either concealed its income or furnished…