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 448Supreme Court of India2013#510 most cited

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.

186

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

MAK Data (P.) Ltd. v. CIT · Section 271(1)(c) · penalty for concealment · furnishing inaccurate particulars · voluntary disclosure of income · surrender of income · initiation of penalty · Assessing Officer satisfaction for penalty · recording of satisfaction · Section 274 · Section 270A

Also reported as

358 ITR 539

Sections most often in play

Section 271(1)(c)Section 143(3)Section 270A Section 132 Section 139(1)Section 153C Section 153A Section 37(1)

Read the full judgment

Issues it is cited on

section 276c surrender of income under-reporting of income penalty u/s 270a penalty under section 271(1)(c)furnishing inaccurate particulars concealment of income furnishing inaccurate particulars of income penalty u/s 271(1)(c)section 274 section 270 levy of penalty

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

Granite Gate Properties Pvt. Ltd vs. Principal Commissioner of Income-Tax

ITA/399/2017HC Delhi19 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260ASection 271(1)(c)Section 276C

…ITA Nos.398 & 399 of 2017 Page 1 of 18 $~6 and 7. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 398/2017, 399/2017 Date of decision: 19th December, 2018 GRANITE GATE PROPERTIES PVT. LTD. ..... Appellant Through: Mr. Ajay Vohra, Sr.Adv. with Mr. Gaurav Jain and Mr. Aniket D. Agrawal, Advs. versus PRINCIPAL COMMISSIONER OF INCOME TAX..... Respondent Through: Mr. Ruchir Bhatia, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI SANJIV KHANNA, J. (ORAL) CM APPL. No. 52227/2018 in ITA No.398/2017 (for placing on r…

Granite Gate Properties Pvt. Ltd vs. Principal Commissioner of Income Tax

ITA/398/2017HC Delhi19 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260ASection 271(1)(c)Section 276C

Shri Dhanjibhai N. Patel, Ahmedabad vs. The Dy. CIT, Circle-3, Surat

In the result, the appeal of the assessee stands allowed

ITA 2155/AHD/2015[2011-12]Status: DisposedITAT Surat15 Oct 2018AY 2011-12

Bench: C .M. Garg, Jm & O. P. Meena, Am आ.अ.सं./I.T.A No. 2155/Ahd/2015: िनधा"रण वष"/Assessment Year: 2011-12 Shri Dhanjibhai N. Patel V. Deputy Commissioner Of Nanavaty& Associates A/18, Income-Tax, Circle -3, Surat 3Rd Floor Narayan Chambers Ashram Road 380009 Pan: Aezpp 9747 E अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri A. P. Nanavaty, Ca राज"व क" ओर से Revenue By Shri Dilip Kumar, Sr. D.R. सुनवाई क" तारीख Date Of Hearing 12.10.2018 उ"ोषणा क" तारीख Date Of Pronouncement 15.10.2018 आदेश /Order Per O. P. Meena, Am 1. This Appeal At The Instance Of The Assessee Is Directed Against An Order Dated03.06.2015 Passed By Learned Commissioner Of Income Tax (Appeals)-Ii Surat (In Short “The Cit (A)”) For The Assessment Year 2011-12. 2. Ground No. 1 To 4 Are Against The Confirmation Of Penalty Of Rs. 3,77,142 Section 271(1)(C) Of The Act By Cit (A). 3. The Learned Counsel For The Assessee Submitted That Cit (A) Has Failed To Appreciate The On The Basis Of Return Filed U/S.147 Of The Act , There Is No Variation In The Returned Income & Assessed Income , Hence, Penalty Based On Return Filed U/S.147 Cannot Be Levied. Further, The Partners In Survey Under Section 133A, Has Admitted Capital Gains On The Ground & The Plea Of Treating Capital Gains In Order

Section 133ASection 147Section 271Section 271(1)Section 271(1)(c)Section 50CSection 54B

…Dhanjibhai N.Patel v. DCIT-3 Surat /I.T.A. No.2155 /Ahd/2015/A.Y.11-12 Page 1 of 4 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत INCOM TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE C .M. GARG, JM & O. P. MEENA, AM आ.अ.सं./I.T.A No. 2155/Ahd/2015: िनधा"रण वष"/Assessment Year: 2011-12 Shri Dhanjibhai N. Patel V. Deputy Commissioner of Nanavaty& Associates A/18, Income-Tax, Circle -3, Surat 3rd floor Narayan chambers Ashram Road 380009 PAN: AEZPP 9747 E अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee by Shri A. P. Nanavaty, CA राज"व क" ओर से Reven…

ITO, New Delhi vs. M/S. Sitashri Trading & Finance Pvt. Ltd., New Delhi

The appeal of the assessee is dismissed

ITA 2295/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Oct 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year: 2011-12

For Appellant: Shri Sanjiv Jain, CAFor Respondent: Shri Vijay Kumar Tiwari, Sr.DR

Section 10Section 10(38)Section 115JSection 14Section 143(2)Section 14A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2011-12 ITO Sitashri Trading & Finance Pvt.Ltd. Ward-23(4), A-6, Room No. 246, Connaught Place C.R. Building New Delhi Vs. New Delhi – 110 002 PAN AABCS0182P (Appellant) (Respondent) Department by: Shri Vijay Kumar Tiwari, Sr.DR Assessee by : Shri Sanjiv Jain, CA Date of Hearing 09/07/2018 Date of 01/10/2018 pronouncement O R D E R PER L.P. SAHU, A.M This is an appeal filed by the revenue against the order of the Ld. CIT(OSD)(Appeals)-8, Delhi dated 27.2.2015 f…

M/S.Robust Transportation Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 3195/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Aug 2018AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Saktijit Dey, Jm

For Appellant: Shri Ashwani KumarFor Respondent: Shri R. P. Meena

Section 14ASection 250(6)Section 271(1)(c)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM I.T.A. No. 3195/Mum/2018 (Assessment Year: 2014-15) M/s. Robust Transportation Private DCIT-3(3)(1), Limited Mumbai Vs. 608, Regent Chambers, Nariman Point, Mumbai-400 021 PAN/GIR No. AAECR 0046 G (Appellant) (Respondent) : Appellant by : Shri Ashwani Kumar Respondent by : Shri R. P. Meena : 20.06.2018 Date of Hearing : 23.08.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-8, Mumbai (‘CI…

Anisha Khanna, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, appeal of the assessee is allowed

ITA 514/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Sh. Rajkumar, CAFor Respondent: Sh. Vijay Kumar Jiwani, Sr. DR

Section 10(38)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C/SMC’, NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No:- 514/Del/2018 (Assessment Year: 2014-15) Ms. Anisha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-BFXPK9302N APPELLANT RESPONDENT ITA No:- 513/Del/2018 (Assessment Year: 2014-15) Smt. Anuradha Khanna, ITO, 65-A, Saket, Vs. Ward 1(1), Meerut. Meerut. PAN No.-AEZPK2688E APPELLANT RESPONDENT Assessee by : Sh. Rajkumar, CA Sh. P.S. kashyep, CA Sh. Sumit Goel, CA Revenue by : Sh. Vijay Kumar Jiwani, Sr. DR Date of Hearing :…

Anuradha Khanna, Meerut vs. ITO, Ward- 1(1), Meerut

In the result, appeal of the assessee is allowed

ITA 513/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Sh. Rajkumar, CAFor Respondent: Sh. Vijay Kumar Jiwani, Sr. DR

Section 10(38)Section 271(1)(c)Section 68

Hilton International Llc, Gurgaon vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 7701/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Jul 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri B.R.R. Kumar

For Appellant: Sh. S.P. Singh, ARFor Respondent: Sh. Arun Kr. Yadav, Sr. DR

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No:- 7701/Del/2017, (Assessment Year: 2012-13) Hilton International LLC, ACIT, Gurgaon. Vs. Circle-2(1)(1), International Taxation, New Delhi. PAN No: AADCH0264K APPELLANT RESPONDENT Assessee by : Sh. S.P. Singh, AR Revenue by : Sh. Arun Kr. Yadav, Sr. DR Date of Hearing : 05.07.2018. Date of Pronouncement : 06/07/2018. ORDER PER: B.R.R. Kumar, AM This appeal is filed by the Assessee against the order of Ld. CIT(A)-23, New Delhi, dated 13.10.2017 pertain…

Suresh Jindal, Karnal vs. ITO, Karnal

In the result, the appeal of the assessee is allowed

ITA 1664/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2018AY 2007-08

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year: 2007-08

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. K. Tewari, Sr. DR

Section 143(3)Section 145(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2007-08 SURESH JINDAL, VS. ITO, WARD-1 PROP. SWASTIK IMPEX, KARNAL TIMBER MARKET, KARNAL (PAN: ALDPK7993G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv. Revenue by : Sh. K. Tewari, Sr. DR. ORDER PER H.S. SIDHU, JM The Assessee has filed this Appeal against the Order dated 03.03.2014 of the Ld. CIT(A), Karnal relating to assessment year 2007-08 on the following grounds:- 1. On the facts and circumstances of the case, the orde…

Devendra Narendrabhai Thakker, Ahmedabad vs. ACIT, Circle-5(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 762/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad28 Jun 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 762/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2011-12) Devendra Narendrabhai Acit, बनाम/ Thakker, Cir – 5(2), Vs. C/O Maffick Logistics, 228, Ahmedabad. Akshar Arcade, Opp. Memnagar Fire Station, Navrangpura, Ahmedabad-14 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abfpt 6354 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Jyotish M. Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Prasoon Kabra, Sr.D.R.

For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Shri Prasoon Kabra, Sr.D.R

Section 143(1)Section 143(2)Section 143(3)Section 263Section 271Section 274Section 54ESection 54G

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘lh lhlh lh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD olhe vgen] ys[kk lnL;, के सम"। सव"ी राजपाल यादव "या"यक सद"य एवं olhe vgen] ys[kk lnL olhe vgen] ys[kk lnL olhe vgen] ys[kk lnL BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 762/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2011-12) Devendra Narendrabhai ACIT, बनाम/ Thakker, Cir – 5(2), Vs. C/o Maffick Logistics, 228, Ahmedabad. Akshar Arcade, Opp. Memnagar Fire Station, Navrangpura, Ahmedabad-14 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. :…