Jivanlal & Sons. v. ACIT

103 Taxmann.com 208Supreme Court of India2019#7182 most cited

What is Jivanlal & Sons. v. ACIT authority for?

Mistake of a Chartered Accountant is not a plausible excuse for claiming incorrect deductions or for avoiding penalties, as tax experts are expected to understand tax laws. The Supreme Court's dismissal of an SLP upholds penalties imposed in such situations.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Also referred to as

Jivanlal & Sons v. ACIT · penalty · mistake of chartered accountant · wrong advice · deduction · section 271AAB · revenue

Judgments citing Jivanlal & Sons. v. ACIT

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1863/AHD/2019[2006-07]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2006-07
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1862/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2005-06
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1861/AHD/2019[2004-05]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2004-05
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1860/AHD/2019[2003-04]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2003-04
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

ACIT, Circle-5(2), Ahmedabad vs. Shri Vipinbhai Somabhai Pujara, Ahmedabad

In the result, appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 602/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad27 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 147Section 194ASection 250Section 271(1)(c)Section 40

…ITA Nos.337 & 602/Ahd/2019 A.Y. 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vipinbhai Somabhai Pujara, vs. A.C.I.T., A/11, Amijyot Apartment, Circle – 5(2), Ahmedabad. Near Rajnagar Club, Parimal Society, Ambawadi, Ahmedabad. [PAN: AFUPP 6021 P] Assessment Year: 2009-10 A.C.I.T., vs. Vipinbhai Somabhai Pujara, Circle – 5(2), Ahmedabad. A/11, Amijyot Apartment, Near Rajnagar Club, Parimal Society, Ambawadi, Ahmedabad. [PAN: AFUPP 6021 P] (Appellants) (Respond…

Shri Vipinbhai Somabhai Pujara, Ahmedabad vs. ACIT, Circle-5(2), Ahmedabad

In the result, appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 337/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad27 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 147Section 194ASection 250Section 271(1)(c)Section 40

…ITA Nos.337 & 602/Ahd/2019 A.Y. 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vipinbhai Somabhai Pujara, vs. A.C.I.T., A/11, Amijyot Apartment, Circle – 5(2), Ahmedabad. Near Rajnagar Club, Parimal Society, Ambawadi, Ahmedabad. [PAN: AFUPP 6021 P] Assessment Year: 2009-10 A.C.I.T., vs. Vipinbhai Somabhai Pujara, Circle – 5(2), Ahmedabad. A/11, Amijyot Apartment, Near Rajnagar Club, Parimal Society, Ambawadi, Ahmedabad. [PAN: AFUPP 6021 P] (Appellants) (Respond…

M/S. Pasupati Breeding Farm Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 313/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…-c (clause-ii) of section 271AAB of the Act. The plea of mistake of the Chartered Accountant or the assessee is not plausible. This issue stands covered in the favour of revenue by the decision of Hon'ble Supreme Court in the case of Jivanlal & Sons vs. ACIT (103 Taxmann.com 208) and Hon'ble Delhi High Court in the case of CIT vs. Escorts Finance Ltd.(328 ITR 44). In the case of Escort Finance Ltd., the Hon'ble Delhi High Court held that it failed to understand as to how the chartered accountant, who is supposed to be expert in tax laws, could give such an opinion having regard to the plain language of section 3S…

M/S. Pragati Milk Product Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 312/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…-c (clause-ii) of section 271AAB of the Act. The plea of mistake of the Chartered Accountant or the assessee is not plausible. This issue stands covered in the favour of revenue by the decision of Hon'ble Supreme Court in the case of Jivanlal & Sons vs. ACIT (103 Taxmann.com 208) and Hon'ble Delhi High Court in the case of CIT vs. Escorts Finance Ltd.(328 ITR 44). In the case of Escort Finance Ltd., the Hon'ble Delhi High Court held that it failed to understand as to how the chartered accountant, who is supposed to be expert in tax laws, could give such an opinion having regard to the plain language of section 3S…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 311/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…-c (clause-ii) of section 271AAB of the Act. The plea of mistake of the Chartered Accountant or the assessee is not plausible. This issue stands covered in the favour of revenue by the decision of Hon'ble Supreme Court in the case of Jivanlal & Sons vs. ACIT (103 Taxmann.com 208) and Hon'ble Delhi High Court in the case of CIT vs. Escorts Finance Ltd.(328 ITR 44). In the case of Escort Finance Ltd., the Hon'ble Delhi High Court held that it failed to understand as to how the chartered accountant, who is supposed to be expert in tax laws, could give such an opinion having regard to the plain language of section 3S…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 310/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…-c (clause-ii) of section 271AAB of the Act. The plea of mistake of the Chartered Accountant or the assessee is not plausible. This issue stands covered in the favour of revenue by the decision of Hon'ble Supreme Court in the case of Jivanlal & Sons vs. ACIT (103 Taxmann.com 208) and Hon'ble Delhi High Court in the case of CIT vs. Escorts Finance Ltd.(328 ITR 44). In the case of Escort Finance Ltd., the Hon'ble Delhi High Court held that it failed to understand as to how the chartered accountant, who is supposed to be expert in tax laws, could give such an opinion having regard to the plain language of section 3S…

M/S. Pramod Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 307/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…-c (clause-ii) of section 271AAB of the Act. The plea of mistake of the Chartered Accountant or the assessee is not plausible. This issue stands covered in the favour of revenue by the decision of Hon'ble Supreme Court in the case of Jivanlal & Sons vs. ACIT (103 Taxmann.com 208) and Hon'ble Delhi High Court in the case of CIT vs. Escorts Finance Ltd.(328 ITR 44). In the case of Escort Finance Ltd., the Hon'ble Delhi High Court held that it failed to understand as to how the chartered accountant, who is supposed to be expert in tax laws, could give such an opinion having regard to the plain language of section 3S…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 193/CTK/2020[2014-15]Status: DisposedITAT Cuttack11 May 2021AY 2014-15

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 192/CTK/2020[2012-13]Status: DisposedITAT Cuttack11 May 2021AY 2012-13

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 191/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 May 2021AY 2010-11

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Sh. Tarun Arora, Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4989/DEL/2016[2010-11]Status: DisposedITAT Delhi24 May 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Abhimanyu Jhamba, Adv., MsFor Respondent: Smt. Sulekha Verma, CIT-D.R
Section 142(1)Section 143(2)Section 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.1154/DEL/2019 Assessment Year: 2014-15 M/s. Valley Iron & Steel Co. v. ACIT, Central Circle-5, Ltd., New Delhi. Exchange Store Building, Sham Nath Marg, Civil Lines, New Delhi. TAN/PAN: AAACV 4632N (Appellant) (Respondent) Appellant by: Shri Abhimanyu Jhamba, Adv., Ms. Hemlata Ranga, Adv. & Shri Ashish Jham, Adv. Respondent by: Smt. Sulekha Verma, CIT-D.R. Date of hearing: 02 05 2019 Date of pronouncement: 24 05 2019 O R D E R PER AMIT SHUKLA, JM: The aforesai…