Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax

154 Taxmann.com 504Reported decision2023#4801 most cited

What is Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax authority for?

A penalty under Section 271D cannot be imposed after the expiry of the larger period of limitation, which is reckoned from the date of the first show cause notice for initiating penalty proceedings.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

Jagdish Chandra Suwalka v. Joint Commissioner of Income-tax · Section 271D · Section 269SS · limitation for penalty · show cause notice · penalty proceedings · ITAT Jaipur

Issues it is cited on

Judgments citing Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 268/JPR/2025[2013-14]Status: DisposedITAT Jaipur26 Jun 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Kiran Fine Jewellers Private Tax, Vs. Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri R. K. Bhatra, CA राजस्व की

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…