Hindustan Steel Ltd. v. State of Orissa

83 ITR 26Supreme Court of India1972#134 most cited

What is Hindustan Steel Ltd. v. State of Orissa authority for?

An order imposing penalty for failure to carry out a statutory obligation results from quasi-criminal proceedings. Penalty is not ordinarily imposed unless the party acted deliberately in defiance of law, was guilty of contumacious or dishonest conduct, or acted in conscious disregard of their obligation.

502

judgments rely on this decision, according to BharatTax’s citation analysis of 371,239 Indian tax judgments — from 2011 to 2026.

Also referred to as

Hindustan Steel Ltd v State of Orissa · 83 ITR 26 SC · levy of penalty · quasi-criminal proceedings · statutory obligation default · deliberate defiance · contumacious conduct · dishonest conduct · conscious disregard · section 271(1)(c) · section 272A · section 273B

Sections most often in play

Section 273BSection 142(1)Section 271(1)(b)Section 272A(1)(d)Section 143(2)Section 143(3)Section 271(1)(c)Section 274

Issues it is cited on

section 273section 273bsection 272asection 271esection 271csection 271bsection 271fsection 271dsection 271(1)(b)section 271aalevy of penaltysection 271a

Judgments citing Hindustan Steel Ltd. v. State of Orissa

Shri Ratan Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 823/KOL/2016[2009-2010]Status: DisposedITAT Kolkata17 Nov 2017AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.820-824/Kol/2016 Assessment Years:2006-07 to 2010-11 Shri Ratan Kumar Paul DCIT, CC-XXVII, बनाम Thana Road, Aayakar Bhawan, Purva, / V/s. Gangarampur, Dakshin 110 Shanti Palli, E.M. Dinajpur-Pin 733124 By-pass, Kolkata-107 [PAN No.AKLPP 6116 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subash Agarwal, Advocate आवेदक क" ओर से/By Assessee Shri Arindam Bhattacherjee, Adl. CIT-DR राज!व क" ओर से/By Respondent 0…

Shri Ratan Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 822/KOL/2016[2008-09]Status: DisposedITAT Kolkata17 Nov 2017AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.820-824/Kol/2016 Assessment Years:2006-07 to 2010-11 Shri Ratan Kumar Paul DCIT, CC-XXVII, बनाम Thana Road, Aayakar Bhawan, Purva, / V/s. Gangarampur, Dakshin 110 Shanti Palli, E.M. Dinajpur-Pin 733124 By-pass, Kolkata-107 [PAN No.AKLPP 6116 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subash Agarwal, Advocate आवेदक क" ओर से/By Assessee Shri Arindam Bhattacherjee, Adl. CIT-DR राज!व क" ओर से/By Respondent 0…

Shri Ratan Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 821/KOL/2016[2007-08]Status: DisposedITAT Kolkata17 Nov 2017AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.820-824/Kol/2016 Assessment Years:2006-07 to 2010-11 Shri Ratan Kumar Paul DCIT, CC-XXVII, बनाम Thana Road, Aayakar Bhawan, Purva, / V/s. Gangarampur, Dakshin 110 Shanti Palli, E.M. Dinajpur-Pin 733124 By-pass, Kolkata-107 [PAN No.AKLPP 6116 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subash Agarwal, Advocate आवेदक क" ओर से/By Assessee Shri Arindam Bhattacherjee, Adl. CIT-DR राज!व क" ओर से/By Respondent 0…

Shri Ratan Kumar Paul, Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 820/KOL/2016[2006-07]Status: DisposedITAT Kolkata17 Nov 2017AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.820-824/Kol/2016 Assessment Years:2006-07 to 2010-11 Shri Ratan Kumar Paul DCIT, CC-XXVII, बनाम Thana Road, Aayakar Bhawan, Purva, / V/s. Gangarampur, Dakshin 110 Shanti Palli, E.M. Dinajpur-Pin 733124 By-pass, Kolkata-107 [PAN No.AKLPP 6116 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subash Agarwal, Advocate आवेदक क" ओर से/By Assessee Shri Arindam Bhattacherjee, Adl. CIT-DR राज!व क" ओर से/By Respondent 0…

M/S Jai Lokenath Oil Extraction Pvt. Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 811/KOL/2016[2012-2013]Status: DisposedITAT Kolkata17 Nov 2017AY 2012-2013

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO. Being aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us filed paper book which is running submitted that all the queries raised by the AO during assessment proceedings were duly replie…

M/S Jai Lokenath Oil Extraction Pvt. Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 810/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 Nov 2017AY 2011-2012

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO. Being aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us filed paper book which is running submitted that all the queries raised by the AO during assessment proceedings were duly replie…

M/S Jai Lokenath Oil Extraction Pvt. Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 809/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 Nov 2017AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO. Being aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us filed paper book which is running submitted that all the queries raised by the AO during assessment proceedings were duly replie…

M/S Jai Lokenath Oil Extraction Pvt. Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 808/KOL/2016[2008-09]Status: DisposedITAT Kolkata17 Nov 2017AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO. Being aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us filed paper book which is running submitted that all the queries raised by the AO during assessment proceedings were duly replie…

M/S Jai Lokenath Oil Extraction Pvt. Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 807/KOL/2016[2007-08]Status: DisposedITAT Kolkata17 Nov 2017AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO. Being aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us filed paper book which is running submitted that all the queries raised by the AO during assessment proceedings were duly replie…

M/S Jai Lokenath Oil Extraction Pvt. Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 806/KOL/2016[2006-07]Status: DisposedITAT Kolkata17 Nov 2017AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 132Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO. Being aggrieved by the above finding of Ld. CIT(A), the assessee is in appeal before the Tribunal. 7. The ld. AR before us filed paper book which is running submitted that all the queries raised by the AO during assessment proceedings were duly replie…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 805/KOL/2016[2012-2013]Status: DisposedITAT Kolkata10 Nov 2017AY 2012-2013

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 799/KOL/2016[2006-07]Status: DisposedITAT Kolkata10 Nov 2017AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…made. The assessee in support of its claim has also produced the copy of medical certificates. The assessee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

Dr Sharad Haribhau Jadhav, Bhiwandi vs. ITO WD 1(4), Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 4726/MUM/2016[2009-10]Status: DisposedITAT Mumbai08 Nov 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No. 4726/Mum/2016 ("नधा"रण वष" / Assessment Year: 2009-10) Dr. Sharad Haribhau Jadhav Ito-1(4), बनाम/ Mohan Plaza, 1St Floor, Ashwini Hospital, Flat No. ½, Block No. 7B/4, Gopal Nagar, Wayle Nagar, Kalyan (W), Vs. Bhiwandi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Abcpj 1617 K (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Ram Tiwari

For Appellant: NoneFor Respondent: Shri Ram Tiwari
Section 271(1)(c)

…vied under section 271(1)(c) is not leviable in this case, as the assessee’s conduct cannot be said to be contumacious. For this proposition, we place reliance upon the Hon’ble Apex Court decision in the case of Hindustan Steels Ltd. v. State of Orissa [1972] 83 ITR 26 (SC) . Accordingly, in the background of aforesaid discussion, we set aside the orders of the uthorities below and delete the levy of penalty. 6. In the result, this appeal filed by the assessee stands allowed. प"रणामतः "नधा"रती क" अपील क" जाती है । Order pronounced in the open court on 07.11.2017 (Sandeep Gosain) (Shamim Yahya) "या"यक सद"य / Jud…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 804/KOL/2016[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…ee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 3 Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 803/KOL/2016[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…ee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 3 Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 802/KOL/2016[2009-2010]Status: DisposedITAT Kolkata31 Oct 2017AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…ee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 3 Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 801/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Oct 2017AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…ee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 3 Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

M/S Shree Brindaban Rice Mill, Uttar Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, assessee’s appeal is allowed

ITA 800/KOL/2016[2007-08]Status: DisposedITAT Kolkata31 Oct 2017AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 153ASection 271(1)(b)

…ee in support of its claim has also relied on the judgment of the Hon’ble Apex Court in the case of ITA No.800-804/Kol/2016 A.Ys.07-08 to 11-12 M/s Shree Brindaban Rice Mill Vs. DCIT CC-XXVII, Kol. Page 3 Hindustan Steel Limited v. State of Orissa reported in 83 ITR 26(SC). However, Ld. CIT(A) disregarded the contention of the assessee and confirmed the order of AO by observing as under:- “5. Decision: The appellant has filed three grounds of appeal but all grounds are mainly regarding imposition of penalty u/s. 271(1)(b) of the Act. In view of this the matter is discussed with the Ld. A/R and accordingly all the…

M/S. R.H. Agro Overseas (P) Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 5233/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Oct 2017AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Atiq Ahmad, Sr. DR
Section 153ASection 271Section 271(1)(c)

…rectly imposed and that the same should be upheld. 5. We have heard the rival submissions and perused the material on record. The Hon’ble Supreme Court, in the case of I.T.A. No. 5233/Del/2014 Assessment year 2008-09 Hindustan Steel Ltd. v. State of Orissa 83 ITR 26, had laid down the position of law by holding that the Assessing Officer is not bound to levy penalty automatically simply because the quantum addition has been sustained. Also, in the case of CIT v. Khoday Eswara (83 ITR 369) (SC), it is held that penalty cannot be levied solely on basis of reasons given in original order of assessment. The H…

V.C.Ganesan, Pudukkottai vs. JCIT, Trichy

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

ITA 1362/CHNY/2017[2006-2007]Status: DisposedITAT Chennai30 Oct 2017AY 2006-2007

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1362/Mds/2017 "नधा"रण वष"/Assessment Year:2006-07

For Appellant: Shri K. Meenakshisundaram, ITPFor Respondent: Shri N. Madhavan, Addl.CIT
Section 272A(2)(c)Section 273BSection 285B

…said to be a cause which prevents a man of ordinary prudence and average intelligence acting under normal circumstances. We place reliance on the decision of the Hon'ble Supreme Court in the case of Hindustan Steel Ltd. Vs. State of Orissa reported in (1972) 83 ITR 26(SC), wherein it has been held as under:- “An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest or acted in conscious dis…