Industries Ltd. vs. Chief Inspector of Factors & Boilers, (1996) 6 SCC 665, R.S. Joshi v. Ajit Mills Ltd.

Principal Commissioner of Income Tax 5 Kolkata vs. Ram Awatar Dhoot

The appeal is partly allowed and the substantial questions of

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 7Th March, 2025. Appearance:

…namely, Section 271(1)(c) and Section 276-C referred to the decisions in Chairman, SEBI vs. Shriram Mutual Fund & Another, (2006) 5 SCC 361, Director of Enforcement vs. MCTM Corporation (P) Ltd. (1996) 2 SCC 471, Gujarat Travancore Agency vs. CIT, (1989) 3 SCC 52 and held that the explanations appended to Section 271(1)(c) of the Income Tax Act entirely indicates the element of strict liability on the assessee for concealment or for giving inaccurate particulars while filing return. It was further held that the judgment in Dilip N. Shroff vs. CIT, (2007) 6 SCC 329, has not considered the effect and relev…

The Pr Commissioner of vs. M/S Mphasis Limited

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…eaks of wilful failure on the part of the defaulter and taking into consideration the nature of the penalty, which is punitive, no sentence can be imposed under that provision unless the 1 (1989) 3 SCC 52 30 element of mens rea is established. In most cases of criminal liability, the intention of the legislature is that the penalty should serve as a deterrent. The creation of an offence by statute proceeds on the assumption that society suffers injury by the act or omission of the defaulter and that a deterrent must be imposed to discou…

The Commissioner of Income Tax Gulbarga vs. M/S Manjunatha Cotton and Ginning Factory

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

…the judgment of the Apex Court in the case of UNION OF INDIA 59 VS. DHARMENDRA TEXTILES PROCESSORS & OTHERS reported in (2008) 306 ITR 277 (SC). 38. The Supreme Court in the case of GUJARAT TRAVANCORE AGENCY V. CIT [1989] 3 SCC 52, at page 55, paragraph 4 held as under: “…..It is sufficient for us to refer to section 271(1)(a), which provides that a penalty may be imposed if the Income-tax Officer is satisfied that any person has without reasonable cause failed to furnish the return of total income, and to section 276C which provides that if a person wilfully fails…

The commissioner of Income Tax vs. M/s.M.Narayana Choudary and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

Commissisoner of I.T. Rajahmundry vs. M/S.Y Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

Commr.of I.T. Rkajahmundry vs. T.Rami Reddy and Ors

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

The Commissioner of income tax vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

Commissioner of Income Tax, Rajahmundry vs. m/s Ganesh Arrack Contractors

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…

Commissioner Ofincoemetax vs. M/S. V.Satyanarayana and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…011 NOTE: 1. L.R. Copy be marked. 2. Dispatch order copy in one week. (By order) YS [1] (2008) 4 SCC 362 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481…