Kaushal Diwan v. Income- Tax Officer

3 ITD 432Income Tax Appellate Tribunal1983#24300 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 358,351 Indian tax judgments — from 2015 to 2016.

Judgments citing Kaushal Diwan v. Income- Tax Officer

Durgapur Steel Peoples, Coopertative Bank Ltd, Burdwan vs. D.I.T (Intelligence & Criminal Investigation), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1322/KOL/2013[2011-12]Status: DisposedITAT Kolkata23 Sept 2016AY 2011-12

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 271Section 271FSection 285B

…ch of the provisions of the Act or where the breach flows from a bonafide belief that the offender is not liable to act in the manner prescribed by the statute...” He further placed reliance on a decision reported in Kaushal Diwan vs Income- Tax Officer 1983 3 ITD 432 Delhi, for the observation that,- It cannot be considered that each assessee, whether small or big, must rush to an income-tax specialist, practising as a lawyer or a chartered accountant, for his income-tax assessment especially when the income earned or being earned by him was too low. It cannot indeed be such a policy of the Government. In fact,…

Malda District Central Co Operative Bank Ltd, Malda vs. D.I.T (I&Ci), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 956/KOL/2013[2011-12]Status: DisposedITAT Kolkata03 Aug 2016AY 2011-12

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 271Section 271FSection 285B

…ach of the provisions of the Act or where the breach flows from a bonafide belief that the offender is not liable to act in the manner prescribed by the statute...” He further placed reliance on a decision reported in Kaushal Diwan vs Income-Tax Officer 1983 3 ITD 432 Delhi, for the observation that,- It cannot be considered that each assessee, whether small or big, must rush to an income-tax specialist, practising as a lawyer or a chartered accountant, for his income-tax assessment especially when the income earned or being earned by him was too low. It cannot indeed be such a policy of the Government. In fact,…

Smt. Rita Chopra, New Delhi vs. ACIT, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6815/DEL/2013[2007-08]Status: DisposedITAT Delhi23 Oct 2015AY 2007-08

Bench: Shri J. S. Reddy & Shri C. M. Garg

Section 143(3)Section 2(22)(e)Section 271Section 271(1)(c)

…year to year. Under these circumstances, it would be a travesty of truth and justice to hold that an assessee ought to have known the correct law and comply therewith, even though he was not aware of the provisions. In the case of Kaushal Diwan vs. ITO (1983) 3 ITD 432 (Del) (TM), the learned AM observed, on an analogous situation, that the tax provisions are so complex that even he was not aware of the provision in question till the matter was placed before the Bench. Similar view was taken in the case of WTO vs S. P. Jayakumar (1983) 3 ITD 221 (Mad). The Bench observed that the plea of ignorance of law can be t…