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

Issues it is cited on

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

Suresh Mohan Kanwar, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

ITA 70/MUM/2016[2006-07]Status: DisposedITAT Mumbai27 Mar 2018AY 2006-07

Bench: Sri Mahavir Singh & Sri Ramit Kocharआयकर अपीऱ सं./Ita No. 69/Mum/2016 (नििाारण वर्ा / Assessment Year: 2006-07) आयकर अपीऱ सं./Ita No. 68/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) आयकर अपीऱ सं./Ita No. 67/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) आयकर अपीऱ सं./Ita No. 66/Mum/2016 (नििाारण वर्ा / Assessment Year: 2009-10) आयकर अपीऱ सं./Ita No. 65/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) आयकर अपीऱ सं./Ita No. 64/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12)

For Appellant: Milin Dattani &For Respondent: V. Justin, DR
Section 139(1)Section 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER AND SRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No. 69/Mum/2016 (नििाारण वर्ा / Assessment Year: 2006-07) आयकर अपीऱ सं./ITA No. 68/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) आयकर अपीऱ सं./ITA No. 67/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) आयकर अपीऱ सं./ITA No. 66/Mum/2016 (नििाारण वर्ा / Assessment Year: 2009-10) आयकर अपीऱ सं./ITA No. 65/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) आयकर अपीऱ सं./ITA No. 64/Mum/2016 (नििाारण वर्ा / Ass…

Samita Suresh Kanwar, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

ITA 69/MUM/2016[2006-07]Status: DisposedITAT Mumbai27 Mar 2018AY 2006-07

Bench: Sri Mahavir Singh & Sri Ramit Kocharआयकर अपीऱ सं./Ita No. 69/Mum/2016 (नििाारण वर्ा / Assessment Year: 2006-07) आयकर अपीऱ सं./Ita No. 68/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) आयकर अपीऱ सं./Ita No. 67/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) आयकर अपीऱ सं./Ita No. 66/Mum/2016 (नििाारण वर्ा / Assessment Year: 2009-10) आयकर अपीऱ सं./Ita No. 65/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) आयकर अपीऱ सं./Ita No. 64/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12)

For Appellant: Milin Dattani &For Respondent: V. Justin, DR
Section 139(1)Section 153ASection 271(1)(c)

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER AND SRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No. 69/Mum/2016 (नििाारण वर्ा / Assessment Year: 2006-07) आयकर अपीऱ सं./ITA No. 68/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) आयकर अपीऱ सं./ITA No. 67/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) आयकर अपीऱ सं./ITA No. 66/Mum/2016 (नििाारण वर्ा / Assessment Year: 2009-10) आयकर अपीऱ सं./ITA No. 65/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) आयकर अपीऱ सं./ITA No. 64/Mum/2016 (नििाारण वर्ा / Ass…

Haider Abbas, Mumbai vs. ITO 20(1)(3), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 7202/MUM/2014[2009-10]Status: DisposedITAT Mumbai21 Dec 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7202/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Haider Abbas, Income Tax Officer- बनाम/ 201, D1/1, Yamuna Nagar, 20(1)(3), V. Off. Link Road, Room No. 607, 6 Th Floor, Near Lokhandwala Complex, Piramal Chambers, Andheri (W), Lalbaug, Mumbai – 400 053. Lower Parel, Mumbai – 400 012. "थायी लेखा सं./Pan :Aacpa8285H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: NoneFor Respondent: Shri Vishwas Jadhav,DR
Section 271(1)(c)Section 68

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.7202/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Haider Abbas, Income Tax Officer- बनाम/ 201, D1/1, Yamuna Nagar, 20(1)(3), v. Off. Link Road, Room No. 607, 6 th Floor, Near Lokhandwala Complex, Piramal Chambers, Andheri (W), Lalbaug, Mumbai – 400 053. Lower Parel, Mumbai – 400 012. "थायी लेखा सं./PAN :AACPA8285H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by : None Revenue by : Shri Vishwas Jad…

Anil Kumar Garg, Mumbai vs. ACIT 21(3), Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 1845/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Dec 2016AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1845/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11) Shri Anil Kumar Garg, Acit – 23(3), बनाम/ D-1404, Lake Pleasant, Mumbai. V. Lake Home, A.S. Marg, Mumbai -400076. "थायी लेखा सं./Pan : Aaupg1553C (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri A. Ramachandran
Section 271Section 271(1)Section 271(1)(c)Section 37(1)Section 68

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1845/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11) Shri Anil Kumar Garg, ACIT – 23(3), बनाम/ D-1404, Lake Pleasant, Mumbai. v. Lake Home, A.S. Marg, Mumbai -400076. "थायी लेखा सं./PAN : AAUPG1553C (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Navneet Kumar Arora Revenue by : Shri A. Ramachandran सुनवाई क" तार"ख /Date of Hearing : 06-10-2016 घोषणा क" तार"ख /Date of Pronouncement : 08-12-…

Kamani Oil Industries P.Ltd, Mumbai vs. DCIT 6(2), Mumbai

In the result the appeal of the assessee is allowed

ITA 1917/MUM/2015[2009-10]Status: DisposedITAT Mumbai26 Jul 2016AY 2009-10

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.1917/Mum/2015 (ननधधायण वषा / Assessment Year : 2009-10) M/S Kamani Oil Industriesl बनाम/ Dy. Commissioner Of Income Tax- 6(2),Mumbai Pvt.Ltd.,317, Pooran Asha Vs. Building, Narsi Natha St.,Masjit, Mumbai-400009 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Jitendra Jain
Section 143(3)Section 271(1)Section 35D

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ए” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE S/SHRI JOGINDER SINGH (JM), AND RAJESH KUMAR,(AM) आमकय अऩीर सं./I.T.A. No.1917/Mum/2015 (ननधधायण वषा / Assessment Year : 2009-10) M/s Kamani Oil Industriesl बनाम/ Dy. Commissioner of Income Tax- 6(2),Mumbai Pvt.Ltd.,317, Pooran Asha Vs. Building, Narsi Natha St.,masjit, Mumbai-400009 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN/GIR No. :AACK4395B अऩीरधथी ओय से / Appellant by: Shri Jitendra Jain प्रत्मथी की ओय से/Respondent by Shri H M Wanare सुनवधई की तधयीख / Da…