K.C. Builders and Anr. v. Assistant Commissioner of Income- Tax 2004 (265) ITR 562

5 SCC 731Reported decision2004#15916 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 357,073 Indian tax judgments — from 2007 to 2020.

Judgments citing K.C. Builders and Anr. v. Assistant Commissioner of Income- Tax 2004 (265) ITR 562

M/S B and B Infratech Limited, Bangalore vs. The Income Tax Officer Ward-1(1)(3), Bangalore

In the result, the appeal of the assessee is allowed

ITA 2438/BANG/2018[2005-06]Status: DisposedITAT Bangalore10 Jan 2020AY 2005-06

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Year : 2005-06

For Appellant: Shri T Srinivasa, C.AFor Respondent: Shri Karuppusamy, Addl. CIT (DR)

Section 115JSection 271(1)(c)

…material on record has to be considered keeping in mind the said presumption and a finding recorded." 24. The question came for consideration of this Court yet again in K.C. Builders and Anr v. Assistant Commissioner of Income-Tax 2004 (265) ITR 562 = (2004) 5 SCC 731), wherein it was held : "One of the amendments made to the abovementioned provisions is the omission of the word 'deliberately' from the expression 'deliberately furnished inaccurate particulars of such income'. It is implicit in the word 'concealed' that there has been a deliberate act on the part of the assessee. The meaning of the word 'concealm…

Paresh S. Joshi, Mumbai vs. ITO 8(2)(4), Mumbai

The appeal is allowed

ITA 5073/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Mar 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 139Section 143(3)Section 148Section 271(1)Section 271(1)(C)

…material on record has to be considered keeping in mind the said presumption and a finding recorded." 24. The question came for consideration of this Court yet again in K.C. Builders and Anr v. Assistant Commissioner of Income- Tax 2004 (265) ITR 562 = (2004) 5 SCC 731), wherein it was held : "One of the amendments made to the abovementioned provisions is Shri Paresh S. Joshi the omission of the word 'deliberately' from the expression 'deliberately furnished inaccurate particulars of such income'. It is implicit in the word 'concealed' that there has been a deliberate act on the part of the assessee. The meaning…

Paresh S. Joshi, Mumbai vs. ITO 8(2)(4), Mumbai

The appeal is allowed

ITA 5072/MUM/2014[2007-08]Status: DisposedITAT Mumbai08 Mar 2017AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 139Section 143(3)Section 148Section 271(1)Section 271(1)(C)

…material on record has to be considered keeping in mind the said presumption and a finding recorded." 24. The question came for consideration of this Court yet again in K.C. Builders and Anr v. Assistant Commissioner of Income- Tax 2004 (265) ITR 562 = (2004) 5 SCC 731), wherein it was held : "One of the amendments made to the abovementioned provisions is Shri Paresh S. Joshi the omission of the word 'deliberately' from the expression 'deliberately furnished inaccurate particulars of such income'. It is implicit in the word 'concealed' that there has been a deliberate act on the part of the assessee. The meaning…

Paresh S. Joshi, Mumbai vs. ITO 8(2)(4), Mumbai

The appeal is allowed

ITA 5071/MUM/2014[2006-07]Status: DisposedITAT Mumbai08 Mar 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 139Section 143(3)Section 148Section 271(1)Section 271(1)(C)

…material on record has to be considered keeping in mind the said presumption and a finding recorded." 24. The question came for consideration of this Court yet again in K.C. Builders and Anr v. Assistant Commissioner of Income- Tax 2004 (265) ITR 562 = (2004) 5 SCC 731), wherein it was held : "One of the amendments made to the abovementioned provisions is Shri Paresh S. Joshi the omission of the word 'deliberately' from the expression 'deliberately furnished inaccurate particulars of such income'. It is implicit in the word 'concealed' that there has been a deliberate act on the part of the assessee. The meaning…

Paresh S. Joshi, Mumbai vs. ITO 8(2)(4), Mumbai

The appeal is allowed

ITA 5070/MUM/2014[2005-06]Status: DisposedITAT Mumbai08 Mar 2017AY 2005-06

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 139Section 143(3)Section 148Section 271(1)Section 271(1)(C)

…material on record has to be considered keeping in mind the said presumption and a finding recorded." 24. The question came for consideration of this Court yet again in K.C. Builders and Anr v. Assistant Commissioner of Income- Tax 2004 (265) ITR 562 = (2004) 5 SCC 731), wherein it was held : "One of the amendments made to the abovementioned provisions is Shri Paresh S. Joshi the omission of the word 'deliberately' from the expression 'deliberately furnished inaccurate particulars of such income'. It is implicit in the word 'concealed' that there has been a deliberate act on the part of the assessee. The meaning…

Sri T. Ashok Pai vs. Commissioner of Income Tax, Bangalore

The appeal is allowed

C.A. No.-002747-002747 - 2007Supreme Court18 May 2007

For Respondent: Commissioner of Income Tax, Bangalore

Section 271(1)(C)

…l on record has to be considered keeping in mind the said presumption and a finding recorded." 24. The question came for consideration of this Court yet again in K.C. Builders and Anr v. Assistant Commissioner of Income-Tax 2004 (265) ITR 562 = (2004) 5 SCC 731), wherein it was held : "One of the amendments made to the abovementioned provisions is the omission of the word ’deliberately’ from the expression ’deliberately furnished inaccurate particulars of such income’. It is implicit in the word ’concealed’ that there has been a deliberate act on the part of the assessee. The meaning of the word…