How many judgments cite HPCL Mittal Energy Ltd. v. ACIT?

24 judgments on BharatTax cite HPCL Mittal Energy Ltd. v. ACIT (97 Taxmann.com 3), spanning 2019 to 2025.

Which sections of the Income Tax Act does HPCL Mittal Energy Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 14A, Section 2(14), Section 246.

HPCL Mittal Energy Ltd. v. ACIT

97 Taxmann.com 3Income Tax Appellate Tribunal2018#4929 most cited

What is HPCL Mittal Energy Ltd. v. ACIT authority for?

A penalty order under section 271(1)(c) is unsustainable if the Assessing Officer (AO) initiates proceedings for "concealment of particulars of income" but ultimately finds the assessee guilty of "furnishing inaccurate particulars of income", or vice versa. The AO cannot be uncertain in the penalty order as to which charge applies, as this error goes to the root of the matter and is not saved by section 292B.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

HPCL Mittal Energy Ltd. · penalty under section 271(1)(c) · concealment of income · furnishing inaccurate particulars of income · AO satisfaction · section 292B · unsustainable penalty order

Also reported as

169 DTR 1

Sections most often in play

Section 271(1)(c)Section 274 Section 143(3)Section 14A Section 2(14)Section 246 Section 246A Section 253

Issues it is cited on

section 246a section 292b furnishing inaccurate particulars of income penalty under section 271(1)(c)disallowance under section 14a section 274 furnishing inaccurate particulars levy of penalty concealment of income commissioner (appeals)section 271 section 271(1)

Judgments citing HPCL Mittal Energy Ltd. v. ACIT

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

…e 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 cannot initiate penalty on the charge of 'concealment of particulars of income', but ultimately find the assessee guilty in the penalty order of 'furnishing inaccurate particulars of income' (and vice versa). In the same manner, he cannot be uncertain in the penalty order as to concealment or furnishing of inaccurate part…

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

…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 cannot initiate penalty on the charge of 'concealment of particulars of income', but ultimately find the assessee guilty in the penalty order of 'furnishing inaccurate particulars of income' (and vice versa). In the same manner, he cannot be uncertain in the penalty order as to concealment or furnishing of inaccurate part…

Kailash Parashar, Pushkar, Ajmer vs. Income Tax Officer Ward 1(3), Ajmer

In the result, the appeal of the assessee is allowed

ITA 90/JPR/2024[2016-17]Status: DisposedITAT Jaipur02 Aug 2024AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 2(14)Section 271(1)Section 271(1)(c)Section 54

…penalty AO had not given a clear finding whether penalty was imposed on assessee for having concealed particulars of income or having furnished inaccurate particulars of income. HC upheld the order of Tribunal. (3) HPCL Mittal Energy Ltd. Vs. Addl. CIT (2018) 169 DTR 1 (Asr.) (Trib.) (TM) The AO cannot initiate penalty on the charge of 'concealment of particulars of income', but ultimately find the assessee guilty in the penalty order of 'furnishing inaccurate particulars of income' (and vice versa). In the same manner, he cannot be uncertain in the penalty order as to concealment or furnishing of inaccurate part…

M/S Enria Enterprises Pvt. Ltd, Chennai vs. DCIT. Central Circle - 3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1167/CHNY/2023[2018-19]Status: DisposedITAT Chennai06 Mar 2024AY 2018-19

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –

Section 2Section 270Section 270ASection 270A(9)

…hila Motors (P.) Ltd. [1984] 149 ITR 731 (Patna) 7. Sundaram Finance Limited Vs ACIT ( 2008) 99 taxmann.com 152 8.Jyothirmoy yamsani Vs DCIT ITA No 1519/Hyd/20l6 9. Manjeet kaur saran Vs DCIT ITA No 2639 to 2643/del/2017 10. HPCL Mittal Energy Vs Addl CIT 97 Taxmann.com 3 7.3.12 It is clear from.= penalty order that penalty of Rs.10,92,92,064/- has been levied on charge of "under-reporting of Income as a consequence of Misreporting of Income". The appellant company filed its objections to penalty vide letter dated 07-0§-2021 before the Assessing Officer (reproduced in penalty order) in which the appellant co…

M/S Enrice Enterprises Pvt. Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1166/CHNY/2023[2017-18]Status: DisposedITAT Chennai06 Mar 2024AY 2017-18

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –

Section 2Section 270Section 270ASection 270A(9)

Bhupendra Maganlal Naik (HUF), Na vs. Arivs.Income Tax Officer Ward No. 1, Navsari

In the result, the appeal of the assessee is allowed

ITA 220/SRT/2022[2014-15]Status: DisposedITAT Surat13 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am (Physical Hearing) Bhupendra Maganlal Naik (Huf), The Ito, Ward No.1, 29/B, Manglam Bunglow, Navsari. Vs Alka Society, Chhapra Road, Navsari, Gujarat – 396445. Pan : Aaghd1504E Appellant Respondednt

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM AND DR. A.L. SAINI, AM (Physical hearing) Bhupendra Maganlal Naik (HUF), The ITO, Ward No.1, 29/B, Manglam Bunglow, Navsari. Vs Alka Society, Chhapra Road, Navsari, Gujarat – 396445. PAN : AAGHD1504E APPELLANT RESPONDEDNT Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Vinod Kumar, Sr. DR Date of hearing 23/02/2023 Date of pronouncement 13/03/2023 O R D E R PER SH PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre (in short’ NFAC’)/Ld. CIT(A), d…

Rasal Builders & Developers Pvt. Ltd., Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 287/JPR/2017[2005-06]Status: DisposedITAT Jaipur02 Mar 2021AY 2005-06

Bench: Us. 2 M/S Rasal Builders & Developers Pvt. Ltd. Vs. Ito

For Appellant: Shri Dilip Shivpuri (Adv.)For Respondent: Smt. Monisha Choudhari (Addl.CIT) a

Section 143(3)Section 271(1)Section 271(1)(c)Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 287/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2005-06 cuke M/s Rasal Builders & Developers Pvt. The ITO, Vs. Ltd., Ward-3(1), 114, Joshi Marg, Santi Nagar, Jaipur. Kalwar Road, Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR 6981 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dilip Shivpuri (Adv.) jkt…

Shri Anil Ghatiwala, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 845/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Jan 2021AY 2015-16

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Smt. Runi Pal (Addl. CIT)

Section 132Section 132(4)Section 143(3)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 845/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Shri Anil Ghatiwala Dy. Commissioner of Vs. Krishna Bhawan, Income-Tax Nath Optical Building, Central Circle-3, Jaipur Chaura Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG5049K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma (CA) & S…

Smt. Teeja Devi Saini, Jaipur vs. Income Tax Officer, Ward-4-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 1258/JPR/2018[2008-09]Status: DisposedITAT Jaipur29 Sept 2020AY 2008-09

For Appellant: Sh. Hemang Gargieya (Adv.)For Respondent: Ms Chanchal Meena (Addl. CIT)

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. 1258/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Smt. Teeja Devi Saini ITO, Vs. W/o Late Shri Nathu Mali Ward-4(3), Village-Murlipura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYOPT7652H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Hemang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Ms Chancha…

Shri Kanheya Lal, Ajmer vs. ITO, Ward-1(3), Ajmer

In the result, the appeal of the assessee is dismissed

ITA 1316/JPR/2019[2015-16]Status: DisposedITAT Jaipur21 Jul 2020AY 2015-16

For Appellant: NoneFor Respondent: Miss Chanchal Meena (ACIT)

Section 271(1)(c)Section 274

…AO has given a definite finding at the time of levy of penalty then initiation of the penalty proceedings cannot be held as invalid. The assessee has relied upon the Third Member decision of the Amritsar Benches in case of HPCL Mittal Energy Ltd. vs. ACIT 97 Taxmann.com 3 wherein the Tribunal has held in para 11 to 21 are as under:- “11. It transpires from the above discussion that, insofar as the issue before me is concerned, there are broadly two different stages having bearing on the imposition of penalty, namely, assessment and penalty. At the assessment stage, the AO has to record a satisfaction in the…

DCIT, Central Circle-2, Jaipur, Central Circle-2 Jaipur vs. Shri Prakash Chand Sharma, C-42, Gokul Path Vaishali Nagar, Jaipur

In the result, appeals of the revenue are dismissed

ITA 778/JPR/2019[2012-13]Status: DisposedITAT Jaipur27 Jan 2020AY 2012-13

Bench: Ao On The Charge Of Concealment Of Income.

For Appellant: Shri PC Parwal (CA)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274

…Court dated 6th December, 2016 in case of Sheveta Construction Co. Pvt. Ltd. vs. ITO in DB IT Appeal No. 534/2008. He has also relied upon the decision of Third Member decision of Amritsar Bench of the Tribunal in case of HPCL Mittal Energy Ltd. vs. ACIT, 169 DTR 1 and submitted that the Tribunal has held that even if the AO was not sure at the stage of initiation of penalty proceedings of the precise charge as to ‘concealment of particulars of income’ or ‘furnishing of inaccurate particulars of income’, the AO is required to give a definite finding and a conclusive default at the time of passing the penal…

DCIT, Central Circle-2, Jaipur, Central Circle-2 Jaipur vs. Shri Prakash Chand Sharma, C-42, Gokul Path Vaishali Nagar, Jaipur

In the result, appeals of the revenue are dismissed

ITA 777/JPR/2019[2011-12]Status: DisposedITAT Jaipur27 Jan 2020AY 2011-12

Bench: Ao On The Charge Of Concealment Of Income.

For Appellant: Shri PC Parwal (CA)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274

DCIT, Central Circle-2, Jaipur, Central Circle-2 Jaipur vs. Shri Prakash Chand Sharma, C-42, Gokul Path Vaishali Nagar, Jaipur

In the result, appeals of the revenue are dismissed

ITA 776/JPR/2019[2010-11]Status: DisposedITAT Jaipur27 Jan 2020AY 2010-11

Bench: Ao On The Charge Of Concealment Of Income.

For Appellant: Shri PC Parwal (CA)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 274

Shri Ram Babu Agrawal C/O- R-13, Yudhishthar Marg, C-Scheme, Jaipur vs. DCIT, Circle-5, Jaipur

In the result, appeal of the assessee is allowed

ITA 1131/JPR/2019[2014-15]Status: DisposedITAT Jaipur19 Dec 2019AY 2014-15

Bench: The Time Of Hearing Of Appeal.”

For Appellant: Shri PC Parwal (CA)For Respondent: Ms Chanchal Meena (JCIT)

Section 271(1)(c)

…essee then the penalty order passed under section 271(1)(c) is not valid and liable to be quashed. In support of his contention, he has relied upon the Third Member decision of Amritsar Bench of the Tribunal in case of HPCL Mittal Energy Ltd. vs. Addl. CIT, 169 DTR 1 (TM). 3. On the other hand, the ld. D/R has submitted that the AO has given a definite finding in the penalty order passed under section 271(1)(c). Therefore, even if there was uncertainty at the time of initiating the proceedings, once the AO has given a definite finding, then the validity of initiation of proceedings cannot be challenged. 3 S…

Sandeep Bhimrao Lad, Mumbai vs. DCIT Circle-3, Thane

ITA 1620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Oct 2019AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1620/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri V. Vinod Kumar, DR

Section 133(6)Section 148Section 271Section 274

…against the provision of the law. He submitted that assessing officer has not investigated or proved that the alleged purchases were not genuine and merely charged a penalty, in that process, Ld. AR relied in the case law HPCL Mittal Energy Ltd vs ACIT (2018) 97 Taxmann.com 3 (Amritsar), in which the Honourable third member observed as below: 21. Apart from the above three situations in which the AO has clear-cut satisfaction, there can be another fourth situation as well. It may be when it is definitely a case of under-reporting of income by the assessee for which an addition/disallowance has been made, but the…

DCIT Cen Cir 8(2), Mumbai vs. Dorf Ketal Chemicals (I) P.Ltd, Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 4682/MUM/2017[2005-06]Status: DisposedITAT Mumbai18 Oct 2019AY 2005-06

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2004-05 & Assessment Year: 2005-06

For Appellant: Mr. Nilesh Patel, ARFor Respondent: Mr.Rajesh Ojha, &

Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 251Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2004-05 & Assessment Year: 2005-06 Dy. CIT, CC-8(2), 6th floor, Room M/s Dorf-Ketal Chemical (I) No. 658, AayakarBhavan, M.K. Vs. Pvt. Ltd. Drof Ketal Towers, Road, Mumbai-400020. D’Monte Lane, Oriem, Malad (W), Mumbai-400064. PAN No. AAACD3819P Appellant Respondent Revenue by : Mr.Rajesh Ojha, & Assessee by : Mr. Nilesh Patel, AR Date of Hearing : 23/07/2019 Date of pronouncement: 18/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed…

Trilokchand Tejandas Kalani, Mumbai vs. Income-Tax Officer

In the result, the appeal is allowed

ITA 1611/PUN/2014[2009-10]Status: DisposedITAT Pune04 Oct 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1611/Pun/2014 िनधा"रण वष" / Assessment Year : 2009-10 Sh. Mohinder Trilokchand Kalani, Vs. Ito, Central-3, Legal Heir Of Late Shri Trilokchand Nashik Kalani 3201, Verona, Cliff Avenue Road, Hiranandani Estate, Mumbai – 400 076 Pan : Ajdpk9428N Appellant Respondent

Section 132(1)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1611/PUN/2014 िनधा"रण वष" / Assessment Year : 2009-10 Sh. Mohinder Trilokchand Kalani, Vs. ITO, Central-3, Legal Heir of Late Shri Trilokchand Nashik Kalani 3201, Verona, Cliff Avenue Road, Hiranandani Estate, Mumbai – 400 076 PAN : AJDPK9428N Appellant Respondent Appellant by Shri Rakesh Joshi Respondent by Shri Abhijit Halder Date of hearing 03-10-2019 Date of pronouncement 04-10-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the asses…

ACIT Circle 1, Vellore vs. Chelliah Pillay Narayanan, Ranipet

In the result, the appeal filed by the Revenue is dismissed

ITA 375/CHNY/2019[2015-16]Status: DisposedITAT Chennai14 Aug 2019AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./I.T.A.No.375/Chny/2019 ("नधा"रण वष" / Assessment Year: 2015-16) Vs Shri Chelliah Pillay Narayanan, The Acit, Circle – 1, 85-B, Phase – Ii, Vellore Sipcot Industrial Complex, Ranipet, Vellore – 632 403. Pan: Aacpn2046D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Clement Ramesh Kumar, JCITFor Respondent: Shri B. Ramakrishnan, FCA

Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.375/Chny/2019 ("नधा"रण वष" / Assessment Year: 2015-16) Vs Shri Chelliah Pillay Narayanan, The ACIT, Circle – 1, 85-B, Phase – II, Vellore SIPCOT Industrial Complex, Ranipet, Vellore – 632 403. PAN: AACPN2046D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, JCIT ""यथ" क" ओर से/Respo…

Deputy Commissioner of Income Tax, Jaipur vs. Shri Kamal Sethia, Jaipur

In the result, both the appeals filed by the Revenue are dismissed

ITA 1498/JPR/2018[2014-15]Status: DisposedITAT Jaipur07 Jun 2019AY 2014-15

For Appellant: Shri Anil Goyal (CA)For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 132(1)Section 132(4)Section 139(1)Section 139(5)Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ’B’ 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. 1498/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Deputy Commissioner of Income Sh. Kamal Sethia Vs. tax, Central Circle-1, Jaipur 801, Western Height, S-21, Shyam Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFEPS7265Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1499/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-1…

Shambhu Kumar Agarwal, Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, we confirm the levy of penalty @ 10% on the undisclosed income of Rs

ITA 1381/JPR/2018[2016-17]Status: DisposedITAT Jaipur28 Mar 2019AY 2016-17

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(1)Section 132(4)Section 143(3)Section 251(2)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ’A’ 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. 1381/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Shambhu Kumar Agarwal The Deputy Commissioner of Vs. A-780, Indira Vihar, Kota Income-tax, Central Circle, Room No. 212, 2nd Floor, C.R. Building, Rawat Bhata Road, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABQPA2058P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by…