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)

DCIT, Chandigarh vs. Smt. Jaswant Kaur, Mohali

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

DCIT, Chandigarh vs. Smt. Jaswant Kaur, Mohali

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

DCIT, Chandigarh vs. Sh. Paramjit Singh, Mohali

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

DCIT, Chandigarh vs. Sh. Paramjit Singh, Mohali

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

DCIT, Chandigarh vs. Smt. Manjit Kaur, Chandigarh

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

DCIT, Chandigarh vs. Sh. Kulwant Singh, Mohali

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

DCIT, Chandigarh vs. Sh. Kulwant Singh, Mohali

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

…onse to the notice u/s 153C after-certain amount of cash, books of accounts and documents in respect of assesses were seized during the search and was not a case of voluntary disclosure as in the case of the appellant. 5.1.4 MAK DATA (P) Ltd Vs. CIT-II {2013} 38 Taxmann.com 448 (SC) In this case, the appellant filed its return declaring certain income. During the course of the assessment proceedings, it was noticed by the AO that certain documents were impounded in the course of survey proceedings in the case of sister concern of the assessee. Thereafter, a show cause was issued by the AO in response to which the…

Dr. Sunil Khosla, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the Assessee stands allowed

ITA 182/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Feb 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri Prashant Maharishia.Y. : 2011-12

For Appellant: Sh. Pradeep Aggarwal, CAFor Respondent: Ms. Rinku Singh, Sr. DR

Section 143(3)Section 271(1)Section 54F

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER A.Y. : 2011-12 DR. SUNIL KHOSLA, Vs. ACIT, CIRCLE 37(1), B-4/76, SAFDARJUNG ENCLAVE, NEW DELHI NEW DELHI (PAN: AAAPK5556F) (Appellant) (Respondent) Assessee by : Sh. Pradeep Aggarwal, CA Department by : Ms. Rinku Singh, Sr. DR ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 02.11.2015 of the Ld. Commissioner of Income Tax (Appeals)-20 New Delhi pertaining to assessment year 2011-12. 2. The grounds of appeal raised in…

Shri Rajshekhar J.Aiyer, Bhavnagar vs. Asstt. Commissioner of Income Tax, Circle-1, Bhavnagar

In the result, Assessee’s appeal is partly allowed

ITA 668/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 668/Ahd/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shri Rajshekhar J. Aiyer The Acit बनाम/ Plot No.414, Survey No.244 Range-1 Vs. Gitanjali Sagwadi Bhavnagar Kaliya Bid Bhavnagar – 364 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adcpa 5140 J .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri P.B. Parmar, Ar ""यथ" क" ओर से/Respondent By: Shri Ranjan Kumar Singh, Sr.Dr

For Appellant: Shri P.B. Parmar, ARFor Respondent: Shri Ranjan Kumar Singh, Sr.DR

Section 234ASection 271(1)(c)Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 668/Ahd/2016 ("नधा"रण वष"/Assessment Year : 2011-12) Shri Rajshekhar J. Aiyer The ACIT बनाम/ Plot No.414, Survey No.244 Range-1 Vs. Gitanjali Sagwadi Bhavnagar Kaliya Bid Bhavnagar – 364 001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADCPA 5140 J .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri P.B. Parmar, AR ""यथ" क" ओर से/Respondent by: Shri Ranjan Kumar Singh, Sr.DR 08/01/2019 सुनवाई क" तार"ख/ Date of Hearing घोष…

M/S. Narsi Iron and Steel Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result, the appeal is dismissed

ITA 3547/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Jan 2019AY 2009-10

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

Section 132(4)Section 153ASection 271Section 271A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3547/Del./2015 Assessment Year: 2009-10 M/s. Narsi Iron & Steel Pvt. Ltd. S-1, vs. D.C.I.T., Central Circle-5 Industrial Area Site-A, Mathura (U.P.) New Delhi (PAN : AAACN3681P) (Appellant) (Respondent) Appellant by Shri S.S. Rana, CIT/DR Respondent by Shri Rajiv Saxena, Advocate and Shri Ajit Kumar Jha, Advocate Date of Hearing 05.12.2018 Date of Pronouncement 28.01.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee arises out of the order passe…