Mak Data Pvt. Ltd. v. CIT

358 ITR 593Supreme Court of India2013#159 most cited

What is Mak Data Pvt. Ltd. v. CIT authority for?

Once the Assessing Officer records satisfaction regarding concealment or furnishing inaccurate particulars of income, the onus shifts to the assessee, and if not discharged, penalty under Section 271(1)(c) can be levied without requiring separate detailed satisfaction.

443

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2014 to 2026.

Also referred to as

Mak Data Pvt. Ltd. v. CIT · 358 ITR 593 · Section 271(1)(c) penalty · concealment of income · furnishing inaccurate particulars · onus framework · AO satisfaction · levy of penalty · Income Tax Act 1961

Sections most often in play

Section 271(1)(c)Section 143(3)Section 139(1)Section 147Section 1961Section 132Section 148Section 153A
Read the full judgment

Issues it is cited on

section 271aabsection 271aafurnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty u/s 271(1)(c)penalty under section 271(1)(c)section 271asection 274concealment of incomelevy of penaltysection 271(1)section 271(1)(c)

Judgments citing Mak Data Pvt. Ltd. v. CIT

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 956/DEL/2014[2000-01]Status: DisposedITAT Delhi12 Apr 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 955/DEL/2014[1999-00]Status: DisposedITAT Delhi12 Apr 2022AY 1999-00

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 954/DEL/2014[1998-99]Status: DisposedITAT Delhi12 Apr 2022AY 1998-99

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1695/DEL/2008[2002-2003]Status: DisposedITAT Delhi12 Apr 2022AY 2002-2003

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1694/DEL/2008[2001-2002]Status: DisposedITAT Delhi12 Apr 2022AY 2001-2002

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1693/DEL/2008[2000-2001]Status: DisposedITAT Delhi12 Apr 2022AY 2000-2001

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DCIT, Non Resident Cir

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DCIT, Non Resident Cir

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

ITO, Ward-3(3), Thane vs. Shri Shaitesh Dattatray Thakare, Thane

Appeal is partly allowed and ITA No

ITA 290/MUM/2021[2009-10]Status: HeardITAT Mumbai17 Mar 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2009-10 & Assessment Year: 2009-10 Shri Shailesh D. Thakare Income Tax Officer, (Prop. Of Shivam Trading Ward 3(3), 6Th Floor, B – Wing, Company), K-14, New Vaity Wadi, R.No.8, Ashar It Park, Vs. Vishnu Nagar, Road No.16Z, Naupada, Wagle Estate Midc, Thane (West), Thane (W) - 400604 Mumbai – 400 602 Pan: Abzpt 0626P (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2009-10 Income Tax Officer, Shri Shailesh D. Thakare Ward 3(3), (Prop. Of Shivam Trading Room No.8, Company), 6Th Floor, B – Wing, K-14, New Vaity Wadi, Vs. Wagle Industrial Estate, Vishnu Nagar, Thane (W) - 400604 Naupada, Thane (West), Mumbai – 400 602 Pan: Abzpt 0626P (Appellant) (Respondent) Shri Shailesh D. Thakare Present For:

For Appellant: Ms. Radha Halbe, A.RFor Respondent: Shri B.K. Bagchi, D.R
Section 143(3)Section 147Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2009-10 Shri Shailesh D. Thakare Income Tax Officer, (Prop. of Shivam Trading Ward 3(3), 6th Floor, B – Wing, Company), K-14, New Vaity Wadi, R.No.8, Ashar IT Park, Vs. Vishnu Nagar, Road No.16Z, Naupada, Wagle Estate MIDC, Thane (West), Thane (W) - 400604 Mumbai – 400 602 PAN: ABZPT 0626P (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2009-10 Income Tax Officer, Shri Shailesh D. Thakare Ward 3(3), (Pro…

Shailesh D. Thakre (Prop of Shivam Trading, Mumbai vs. ITO WD3(3), Mumbai

Appeal is partly allowed and ITA No

ITA 1733/MUM/2021[2009-10]Status: DisposedITAT Mumbai17 Mar 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2009-10 & Assessment Year: 2009-10 Shri Shailesh D. Thakare Income Tax Officer, (Prop. Of Shivam Trading Ward 3(3), 6Th Floor, B – Wing, Company), K-14, New Vaity Wadi, R.No.8, Ashar It Park, Vs. Vishnu Nagar, Road No.16Z, Naupada, Wagle Estate Midc, Thane (West), Thane (W) - 400604 Mumbai – 400 602 Pan: Abzpt 0626P (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2009-10 Income Tax Officer, Shri Shailesh D. Thakare Ward 3(3), (Prop. Of Shivam Trading Room No.8, Company), 6Th Floor, B – Wing, K-14, New Vaity Wadi, Vs. Wagle Industrial Estate, Vishnu Nagar, Thane (W) - 400604 Naupada, Thane (West), Mumbai – 400 602 Pan: Abzpt 0626P (Appellant) (Respondent) Shri Shailesh D. Thakare Present For:

For Appellant: Ms. Radha Halbe, A.RFor Respondent: Shri B.K. Bagchi, D.R
Section 143(3)Section 147Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2009-10 Shri Shailesh D. Thakare Income Tax Officer, (Prop. of Shivam Trading Ward 3(3), 6th Floor, B – Wing, Company), K-14, New Vaity Wadi, R.No.8, Ashar IT Park, Vs. Vishnu Nagar, Road No.16Z, Naupada, Wagle Estate MIDC, Thane (West), Thane (W) - 400604 Mumbai – 400 602 PAN: ABZPT 0626P (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2009-10 Income Tax Officer, Shri Shailesh D. Thakare Ward 3(3), (Pro…

Shailesh D. Thakare, Thane vs. ITO WD 3(3), Mumbai

Appeal is partly allowed and ITA No

ITA 1732/MUM/2021[2009-10]Status: DisposedITAT Mumbai17 Mar 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2009-10 & Assessment Year: 2009-10 Shri Shailesh D. Thakare Income Tax Officer, (Prop. Of Shivam Trading Ward 3(3), 6Th Floor, B – Wing, Company), K-14, New Vaity Wadi, R.No.8, Ashar It Park, Vs. Vishnu Nagar, Road No.16Z, Naupada, Wagle Estate Midc, Thane (West), Thane (W) - 400604 Mumbai – 400 602 Pan: Abzpt 0626P (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2009-10 Income Tax Officer, Shri Shailesh D. Thakare Ward 3(3), (Prop. Of Shivam Trading Room No.8, Company), 6Th Floor, B – Wing, K-14, New Vaity Wadi, Vs. Wagle Industrial Estate, Vishnu Nagar, Thane (W) - 400604 Naupada, Thane (West), Mumbai – 400 602 Pan: Abzpt 0626P (Appellant) (Respondent) Shri Shailesh D. Thakare Present For:

For Appellant: Ms. Radha Halbe, A.RFor Respondent: Shri B.K. Bagchi, D.R
Section 143(3)Section 147Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2009-10 & Assessment Year: 2009-10 Shri Shailesh D. Thakare Income Tax Officer, (Prop. of Shivam Trading Ward 3(3), 6th Floor, B – Wing, Company), K-14, New Vaity Wadi, R.No.8, Ashar IT Park, Vs. Vishnu Nagar, Road No.16Z, Naupada, Wagle Estate MIDC, Thane (West), Thane (W) - 400604 Mumbai – 400 602 PAN: ABZPT 0626P (Appellant) (Respondent) Assessment Year: 2009-10 & Assessment Year: 2009-10 Income Tax Officer, Shri Shailesh D. Thakare Ward 3(3), (Pro…

Deputy Commissioner of Income Tax, Circle 2(1), Jabalpur vs. Madhya Pradesh Power Generating Co. Ltd., Jabalpur

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

…ation 1 to section 271(1)(c). The said Explanation 1 is to be read along with the main section, even if not specifically mentioned in the show cause notice, and not de hors the same. The case law in the matter is legion (viz. Mak Data (P.) Ltd. vs. CIT [2013] 358 ITR 593 (SC); Union of India v. Dharmendra Textile Processors [2008] 306 ITR 277 (SC); K.P. Madhusudhanan vs. CIT [2001] 251 ITR 99 (SC); B.A. Balasubramaniam & Bros. v. CIT [1999] 236 ITR 977 (SC); Addl. CIT vs. Jeevan Lal Shah [1994] 205 ITR 244 (SC); CIT vs. K.R. Sadayappan [1990] 185 ITR 49 (SC)), so that the law in its respect, succinctly stated, is…

Anand Methuku, Vikrarabad vs. Income Tax Officer, Ward-1, Vikrarabad

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

ITA 540/HYD/2021[2016-17]Status: DisposedITAT Hyderabad10 Feb 2022AY 2016-17

Bench: Shri C.N. Prasadassessment Year: 2016-17 M/S. Sabitha Anand Vs. The Income Tax Officer, Hospital, Ward-1, Vikarabad. Vikarabad. Pan No.Abwfs9362E (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri VYST Sai
Section 133ASection 143(3)Section 271(1)(c)

…e and therefore, there is concealment of income by the assessee. 9. On appeal, the learned CIT (A) sustained the order levying penalty u/s 271(1)(c) of the Act placing reliance on the decision of Hon’ble Supreme Court in the case of MAK Data Pvt. Ltd Vs. CIT 358 ITR 593 (SC). The learned CIT (A) also relied on the decision of Hon’ble Gujarat High Court in the case of L.M.P. Precision Engineering Ltd Vs. DCIT reported in 330 ITR 93 and also the decision of Rajkot Bench of the Tribunal in the case of Kashish Enterprises in ITA No.256/Rajkot/2014 dt.15.10.2018. 10. The learned counsel Shri A.V.Raghu Ram appearing f…

Anand Methuku, Vikrarabad vs. Income Tax Officer, Ward-1, Vikrarabad

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

ITA 538/HYD/2021[2014-15]Status: DisposedITAT Hyderabad10 Feb 2022AY 2014-15

Bench: Shri C.N. Prasadassessment Year: 2016-17 M/S. Sabitha Anand Vs. The Income Tax Officer, Hospital, Ward-1, Vikarabad. Vikarabad. Pan No.Abwfs9362E (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri VYST Sai
Section 133ASection 143(3)Section 271(1)(c)

…e and therefore, there is concealment of income by the assessee. 9. On appeal, the learned CIT (A) sustained the order levying penalty u/s 271(1)(c) of the Act placing reliance on the decision of Hon’ble Supreme Court in the case of MAK Data Pvt. Ltd Vs. CIT 358 ITR 593 (SC). The learned CIT (A) also relied on the decision of Hon’ble Gujarat High Court in the case of L.M.P. Precision Engineering Ltd Vs. DCIT reported in 330 ITR 93 and also the decision of Rajkot Bench of the Tribunal in the case of Kashish Enterprises in ITA No.256/Rajkot/2014 dt.15.10.2018. 10. The learned counsel Shri A.V.Raghu Ram appearing f…

Anand Methuku, Vikrarabad vs. Income Tax Officer, Ward-1, Vikrarabad

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

ITA 537/HYD/2021[2013-14]Status: DisposedITAT Hyderabad10 Feb 2022AY 2013-14

Bench: Shri C.N. Prasadassessment Year: 2016-17 M/S. Sabitha Anand Vs. The Income Tax Officer, Hospital, Ward-1, Vikarabad. Vikarabad. Pan No.Abwfs9362E (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri VYST Sai
Section 133ASection 143(3)Section 271(1)(c)

…e and therefore, there is concealment of income by the assessee. 9. On appeal, the learned CIT (A) sustained the order levying penalty u/s 271(1)(c) of the Act placing reliance on the decision of Hon’ble Supreme Court in the case of MAK Data Pvt. Ltd Vs. CIT 358 ITR 593 (SC). The learned CIT (A) also relied on the decision of Hon’ble Gujarat High Court in the case of L.M.P. Precision Engineering Ltd Vs. DCIT reported in 330 ITR 93 and also the decision of Rajkot Bench of the Tribunal in the case of Kashish Enterprises in ITA No.256/Rajkot/2014 dt.15.10.2018. 10. The learned counsel Shri A.V.Raghu Ram appearing f…

Sabitha Repalle, Vikrarabad vs. Income Tax Officer, Ward-1, Vikrarabad

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

ITA 536/HYD/2021[2016-17]Status: DisposedITAT Hyderabad10 Feb 2022AY 2016-17

Bench: Shri C.N. Prasadassessment Year: 2016-17 M/S. Sabitha Anand Vs. The Income Tax Officer, Hospital, Ward-1, Vikarabad. Vikarabad. Pan No.Abwfs9362E (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri VYST Sai
Section 133ASection 143(3)Section 271(1)(c)

…e and therefore, there is concealment of income by the assessee. 9. On appeal, the learned CIT (A) sustained the order levying penalty u/s 271(1)(c) of the Act placing reliance on the decision of Hon’ble Supreme Court in the case of MAK Data Pvt. Ltd Vs. CIT 358 ITR 593 (SC). The learned CIT (A) also relied on the decision of Hon’ble Gujarat High Court in the case of L.M.P. Precision Engineering Ltd Vs. DCIT reported in 330 ITR 93 and also the decision of Rajkot Bench of the Tribunal in the case of Kashish Enterprises in ITA No.256/Rajkot/2014 dt.15.10.2018. 10. The learned counsel Shri A.V.Raghu Ram appearing f…

Sabitha Repalle, Vikarabad vs. Income Tax Officer, Ward-1, Vikrarabad

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

ITA 535/HYD/2021[2016-16]Status: DisposedITAT Hyderabad10 Feb 2022AY 2016-16

Bench: Shri C.N. Prasadassessment Year: 2016-17 M/S. Sabitha Anand Vs. The Income Tax Officer, Hospital, Ward-1, Vikarabad. Vikarabad. Pan No.Abwfs9362E (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri VYST Sai
Section 133ASection 143(3)Section 271(1)(c)

…e and therefore, there is concealment of income by the assessee. 9. On appeal, the learned CIT (A) sustained the order levying penalty u/s 271(1)(c) of the Act placing reliance on the decision of Hon’ble Supreme Court in the case of MAK Data Pvt. Ltd Vs. CIT 358 ITR 593 (SC). The learned CIT (A) also relied on the decision of Hon’ble Gujarat High Court in the case of L.M.P. Precision Engineering Ltd Vs. DCIT reported in 330 ITR 93 and also the decision of Rajkot Bench of the Tribunal in the case of Kashish Enterprises in ITA No.256/Rajkot/2014 dt.15.10.2018. 10. The learned counsel Shri A.V.Raghu Ram appearing f…

Sabitha Repalle, Vikarabad vs. Income Tax Officer, Ward -1, Vikrarabad

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

ITA 534/HYD/2021[2013-14]Status: DisposedITAT Hyderabad10 Feb 2022AY 2013-14

Bench: Shri C.N. Prasadassessment Year: 2016-17 M/S. Sabitha Anand Vs. The Income Tax Officer, Hospital, Ward-1, Vikarabad. Vikarabad. Pan No.Abwfs9362E (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri VYST Sai
Section 133ASection 143(3)Section 271(1)(c)

…e and therefore, there is concealment of income by the assessee. 9. On appeal, the learned CIT (A) sustained the order levying penalty u/s 271(1)(c) of the Act placing reliance on the decision of Hon’ble Supreme Court in the case of MAK Data Pvt. Ltd Vs. CIT 358 ITR 593 (SC). The learned CIT (A) also relied on the decision of Hon’ble Gujarat High Court in the case of L.M.P. Precision Engineering Ltd Vs. DCIT reported in 330 ITR 93 and also the decision of Rajkot Bench of the Tribunal in the case of Kashish Enterprises in ITA No.256/Rajkot/2014 dt.15.10.2018. 10. The learned counsel Shri A.V.Raghu Ram appearing f…