What is MAK Data (P.) Ltd. v. CIT authority for?

A voluntary disclosure of income does not automatically exempt an assessee from penalty proceedings under Section 271(1)(c). The Assessing Officer must satisfy himself about initiating penalty proceedings during the assessment, but is not required to record this satisfaction in a specific written manner.

How many judgments cite MAK Data (P.) Ltd. v. CIT?

186 judgments on BharatTax cite MAK Data (P.) Ltd. v. CIT (38 Taxmann.com 448), spanning 2015 to 2026.

Which sections of the Income Tax Act does MAK Data (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 143(3), Section 270A, Section 132, Section 139(1), Section 153C.

MAK Data (P.) Ltd. v. CIT (38 Taxmann.com 448)

M.Arun, Chennai vs. DCIT, CC-2(4), Chennai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT

Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

…lt in an order of penalty. 28. Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the Revenue seeks to substantiate her case by relying upon the decision of the Hon'ble Supreme Court in the case of Mak Data (P) Ltd. Vs. CIT, II [reported in (2013) 38 Taxmann.com 448] wherein it was held that voluntary disclosure does not release the assessee from mischief of penalty proceedings under Section 271(1)(c) of the Act and in terms of the said provision, the Assessing Officer has to satisfy as to whether the penalty proceedings have to be initiated or not during the course of assessment proceedings and he is…

D.Senthil Kumar, Chennai vs. ACIT, Coimbatore

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 271(1)(c)Section 274

…lt in an order of penalty. 28. Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the Revenue seeks to substantiate her case by relying upon the decision of the Hon'ble Supreme Court in the case of Mak Data (P) Ltd. Vs. CIT, II [reported in (2013) 38 Taxmann.com 448] wherein it was held that voluntary disclosure does not release the assessee from mischief of penalty proceedings under Section 271(1)(c) of the Act and in terms of the said provision, the Assessing Officer has to satisfy as to whether the penalty proceedings have to be initiated or not during the course of assessment proceedings and he is…

Mangal & Mangal, Trichy vs. ACIT, Trichy

In the result, appeal filed by the assessee is allowed

ITA 2207/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. R Mohan Reddy, CIT

Section 271A

…evied penalty at 10% of undisclosed income amounting to Rs. 30lakhs in the instant case. Accordingly, the grounds raised by the Revenue are allowed" 10. The Hon'ble Apex Court, in Mak Data (P) Ltd v :-21-: ITA. No: 2207/Chny/2019 Commissioner of Income Tax 358 ITR 539 (SC) held as follows: "7. The AO, in our view, shall not be carried away by the plea of the assessee like voluntary disclosure", "buy peace", "avoid litigation", "amicable settlement", etc. to explain away its conduct The question is whether the assessee has offered any explanation for concealment of particulars of income or furnishing inaccurate…

Abhinav International Pvt. Ltd., New Delhi vs. DCIT Circle-1(1), New Delhi

In the result, appeal of appellant bearing Appeal

ITA 7822/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr.DR

Section 143(3)Section 14ASection 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.7822/DEL/2019 Assessment Year 2013-14 M/s. Abhinav International P. Ltd., v. DCIT, Circle-1(1), E-93, 3rd Floor, GK Enclave-I, New Delhi. New Delhi. TAN/PAN: AADCA8631P (Appellant) (Respondent) Appellant by: None Respondent by: Shri Kanav Bali, Sr.DR Date of hearing: 16 01 2023 Date of pronouncement: 23 01 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been directed against the appellate order of the Commissioner of Income Tax (…

Arjun Singh, Kota vs. ACIT, Circle-I

In the result, the appeal of the assessee is dismissed

ITA 106/JPR/2021[2009-10]Status: DisposedITAT Jaipur14 Dec 2022AY 2009-10

For Appellant: Written SubmissionFor Respondent: Shri Sanjay Dhariwal, CIT

Section 143Section 143(3)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 106/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Arjun Singh The ACIT Behind Kohli Medical Vs. Circle-1 Keshavpura, Kota 324 005 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFRPS 7075 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Written Submission jktLo dh vksj ls@ Revenue by: Shri S…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT

Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 322/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Mangi Lal Kandoi Assistant Commissioner of Vs. D-91, Amba Bari, Income Tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPK 6560 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S. L. Poddar, Adv. jktLo dh v…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 321/JPR/2022[2012-13]Status: DisposedITAT Jaipur13 Oct 2022AY 2012-13

For Appellant: Shri S.L. Poddar ( Adv.)For Respondent: Ms. Runi Pal (Addl.CIT)a

Section 127Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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, AM vk;dj vihy la-@ITA. No. 319, 320 & 321/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2010-11, 2011-12 & 2012-13 cuke Shri Mangi Lal Kandoi Assistant Commissioner of Income Tax, D-91, Amba Bari, Vs. Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPK 6560 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 320/JPR/2022[2011-12]Status: DisposedITAT Jaipur13 Oct 2022AY 2011-12

For Appellant: Shri S.L. Poddar ( Adv.)For Respondent: Ms. Runi Pal (Addl.CIT)a

Section 127Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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, AM vk;dj vihy la-@ITA. No. 319, 320 & 321/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2010-11, 2011-12 & 2012-13 cuke Shri Mangi Lal Kandoi Assistant Commissioner of Income Tax, D-91, Amba Bari, Vs. Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPK 6560 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, the appeals of the assessee in ITA No

ITA 319/JPR/2022[2010-11]Status: DisposedITAT Jaipur13 Oct 2022AY 2010-11

For Appellant: Shri S.L. Poddar ( Adv.)For Respondent: Ms. Runi Pal (Addl.CIT)a

Section 127Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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, AM vk;dj vihy la-@ITA. No. 319, 320 & 321/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2010-11, 2011-12 & 2012-13 cuke Shri Mangi Lal Kandoi Assistant Commissioner of Income Tax, D-91, Amba Bari, Vs. Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPK 6560 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

Sh. Vijay Kumar, Prop., Moga vs. Income Tax Officer Ward-3, Moga

In the result, the appeal filed by the assessee is dismissed

ITA 129/ASR/2019[2010-11]Status: DisposedITAT Amritsar22 Sept 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Ghansham Sharma, Sr. DR

Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 129/Asr/2019 Assessment Year: 2010-11 Sh. Vijay Kumar, Vs. Income Tax Officer, Prop. M/s Ashok Kmar Ward-3, Moga Ram Sarup, Old Grain Market, Moga. [PAN: ACYPK 8265F] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Ghansham Sharma, Sr. DR Date of Hearing: 15.09.2022 Date of Pronouncement: 22.09.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order dated 27.12.2018 passed by the Ld. Co…

Dilip Kumar Singh, Ballia vs. ITO, Ward - 2(4), Ballia

In the result, the appeal of the assessee is dismissed

ITA 72/VNS/2018[2010-2012]Status: DisposedITAT Varanasi22 Jul 2022AY 2010-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2010-11 Sh. Dilip Kumar Singh, V. Income Tax Officer, Sarani Koth, Sikanderpur, Ballia, Ward-2(4), Ballia Uttar Pradesh Pan-Adups6163M (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2022 Date Of Pronouncement: 22.07.2022 O R D E R

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AY: 2010-11 Sh. Dilip Kumar Singh, v. Income Tax Officer, Sarani Koth, Sikanderpur, Ballia, Ward-2(4), Ballia Uttar Pradesh PAN-ADUPS6163M (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 05.07.2022 Date of pronouncement: 22.07.2022 O R D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 26.7.2018 of CIT(A) arising from penalty order passed under section 271(1)(c) of the Incom…

Sanjay Manakchand Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are dismissed

ITA 435/PUN/2016[2011-12]Status: DisposedITAT Pune15 Jun 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita Nos.435 & 436/Pun/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13

For Appellant: None (Shri Bhupendra Shah)For Respondent: Shri M. Jasnani

Section 132Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.435 & 436/PUN/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 Shri Sanjay Manakchand Kotecha 4, Sagar Society, Vardhaman Nagar, Jalgaon – 425002 PAN : ABIPK9499A .......अपऩलधथी / Appellant बनधम / V/s. The Asst. Commissioner of Income Tax, Central Circle – 1, Nashik ……प्रत्यथी / Respondent Assessee by : None (Shri Bhupendra Shah) Revenue by : Shri M. Jasnani सपनवधई की तधरऩख / Date of Hearing : 17-03-2022 घोषणध की तधरऩख / Date of Pr…

Sanjay Manakchand Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are dismissed

ITA 436/PUN/2016[2012-13]Status: DisposedITAT Pune15 Jun 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita Nos.435 & 436/Pun/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13

For Appellant: None (Shri Bhupendra Shah)For Respondent: Shri M. Jasnani

Section 132Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.435 & 436/PUN/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13 Shri Sanjay Manakchand Kotecha 4, Sagar Society, Vardhaman Nagar, Jalgaon – 425002 PAN : ABIPK9499A .......अपऩलधथी / Appellant बनधम / V/s. The Asst. Commissioner of Income Tax, Central Circle – 1, Nashik ……प्रत्यथी / Respondent Assessee by : None (Shri Bhupendra Shah) Revenue by : Shri M. Jasnani सपनवधई की तधरऩख / Date of Hearing : 17-03-2022 घोषणध की तधरऩख / Date of Pr…

M/S. Gujarat Smelting and Pefining Co. Ltd, Ahmedabad vs. ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 98/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalassessment Year : 2014-15 Gujarat Smelting & Refining Co. Ltd. Ito, Ward-2(1)(1) C/O. Vinit Moondra Ca Vs Ahmedabad. 201, Sarap Opp: Navjivan Press, Ashram Road Ahmedabad 380 014. Pan : Aaacg 7566 L अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Shri Vinit Moondra, CAFor Respondent: Shri Sudhendu Das, Sr.DR

Section 143Section 145(3)Section 271Section 271(1)Section 271(1)(c)Section 50

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2014-15 Gujarat Smelting & Refining Co. Ltd. ITO, Ward-2(1)(1) C/o. Vinit Moondra CA Vs Ahmedabad. 201, Sarap Opp: Navjivan Press, Ashram Road Ahmedabad 380 014. PAN : AAACG 7566 L अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) A…

Pvp Ventures Limited, Chennai vs. DCIT Corporate Circle 5(2), Chennai

The appeal stands partly allowed in terms of our above order

ITA 778/CHNY/2019[2008-09]Status: DisposedITAT Chennai08 Jun 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar (Advocate)-Ld. A.RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 139(2)Section 143(3)Section 22(1)Section 271(1)(c)Section 274Section 69A

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.778/Chny/2019 (िनधाBरणवषB / Assessment Year: 2008-09) M/s. PVP Ventures Ltd. DCIT बनाम/ 9th Floor, KRM Centre, Corporate Circle-5(2), Vs. Chetpet, Chennai – 600 031. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACS-3101-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Banusekar (Advocate)-Ld. A.R ""…

Iris Engineering Industries P Ltd., Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1437/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 1437/Chny/2017 िनधा"रण वष"/Assessment Year:2012-13 M/S. Iris Engineering Industries Pvt. The Assistant Commissioner Of Ltd., (Now Known As M/S. Ravilla Vs. Income Tax, Corporate Circle 2, Aerospace Industries P. Ltd.), No. 178, Coimbatore. Aerodrome Road, Singanallur, Coimbatore 641 005. [Pan:Aaaci8996G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Dr. S. Palani Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 08.06.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Coimbatore Dated 31.03.2017 Relevant To The Assessment Year 2012-13 In Confirming The Levy Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Dr. S. Palani Kumar, CIT

Section 133ASection 139(1)Section 139(4)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 1437/Chny/2017 िनधा"रण वष"/Assessment Year:2012-13 M/s. IRIS Engineering Industries Pvt. The Assistant Commissioner of Ltd., (Now known as M/s. Ravilla Vs. Income Tax, Corporate Circle 2, Aerospace Industries P. Ltd.), No. 178, Coimbatore. Aerodrome Road, Singanallur, Coimbatore 641 005. [PAN:AAACI8996G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओ…

Smt. Urvashi Sanjaykumar Gupta, Surat vs. ITO, Ward-2(3)(4), Surat

In the result, this appeal of the assessee is allowed

ITA 346/SRT/2019[2014-15]Status: HeardITAT Surat06 May 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainismt. Urvashi Sanjaykumar Gupta, I.T.O., Ratna Vihar Apartment, New City Ward-2(3)(4), Vs. Light, Surat-395007. Surat. Pan No. Aanpg 4855 C Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 254(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER Smt. Urvashi Sanjaykumar Gupta, I.T.O., Ratna Vihar Apartment, New City Ward-2(3)(4), Vs. Light, Surat-395007. Surat. PAN No. AANPG 4855 C Appellant/ assessee Respondent/ revenue Appellant represented by Shri Sapnesh Sheth, CA Respondent represented by Shri J.K. Chandani, Sr.DR Date of hearing 04/05/2022 Date of pronouncement 06/05/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the ord…

Kemia Industries Limited, Chennai vs. ITO, Chennai

The appeal stands allowed in terms of our above order

ITA 1276/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Anikesh Banerjee, Jm

For Appellant: Shri G. Baskar (Advocate) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR

Section 271(1)(c)

…r, this fact alone would not necessarily justify imposition of penalty as per the decision of Hon’ble Supreme Court in the case of CIT V/s Reliance Petro Products Private Ltd. (322 ITR 158). The case law of Hon’ble Apex Court in CIT V/s Mak Data Private Ltd. (38 Taxmann.com 448) as cited by lower authorities is a case where offer of surrender of certain amount received as share application money was made by assessee in view of detection made by Assessing Officer in search conducted in case of assessee's sister concern. It was held that said surrender of income was not voluntary in nature and therefore, the author…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1493/PUN/2015[2007-08]Status: DisposedITAT Pune27 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani

Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1492/PUN/2015 Ashok Vijaykumar ACIT, Central Circle- 2006-07 1493/PUN/2015 Kotecha, 1, Nashik. 2007-08 1494/PUN/2015 4, Teacher’s Colony, 2012-13 Ring Road, Opp. JDDC Bank, Jalgaon- 425001. PAN : ABMPK4173D Assessee by : Shri Bhupendra Shah Revenue by : Shri M. G. Jasnani Date of hearing : 17.03.2022 Date of pronouncement : 27.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals f…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1494/PUN/2015[2012-13]Status: DisposedITAT Pune27 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani

Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1492/PUN/2015 Ashok Vijaykumar ACIT, Central Circle- 2006-07 1493/PUN/2015 Kotecha, 1, Nashik. 2007-08 1494/PUN/2015 4, Teacher’s Colony, 2012-13 Ring Road, Opp. JDDC Bank, Jalgaon- 425001. PAN : ABMPK4173D Assessee by : Shri Bhupendra Shah Revenue by : Shri M. G. Jasnani Date of hearing : 17.03.2022 Date of pronouncement : 27.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals f…

MAK Data (P.) Ltd. v. CIT

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Judgments citing MAK Data (P.) Ltd. v. CIT

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Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

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Iris Engineering Industries P Ltd., Chennai vs. ACIT, Coimbatore

Smt. Urvashi Sanjaykumar Gupta, Surat vs. ITO, Ward-2(3)(4), Surat

Kemia Industries Limited, Chennai vs. ITO, Chennai

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax