How many judgments cite Mak Data Pvt. Ltd. v. CIT?

443 judgments on BharatTax cite Mak Data Pvt. Ltd. v. CIT (358 ITR 593), spanning 2014 to 2026.

Which sections of the Income Tax Act does Mak Data Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 143(3), Section 139(1), Section 147, Section 1961, Section 132.

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 147 Section 1961 Section 132 Section 148 Section 153A

Read the full judgment

Issues it is cited on

section 271aab section 271aa furnishing inaccurate particulars of income furnishing inaccurate particulars penalty u/s 271(1)(c)penalty under section 271(1)(c)section 271a section 274 concealment of income levy of penalty section 271(1)section 271(1)(c)

Judgments citing Mak Data Pvt. Ltd. v. CIT

Sabitha Anand Hospital, Vikarabad vs. Income Tax Officer, Ward-1, Vikarabad

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

ITA 532/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 539/HYD/2021[2015-16]Status: DisposedITAT Hyderabad10 Feb 2022AY 2015-16

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)

Kanwaljit Singh Bakshi, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3117/DEL/2017[2007-08]Status: DisposedITAT Delhi08 Feb 2022AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year: 2007-08

For Appellant: Shri K.V.S.R. Krishna, CAFor Respondent: Shri Munesh Kumar, CIT DR

Section 132Section 153ASection 271Section 271(1)(c)Section 274

…ssee’s case. Besides this, the present case is relating to search conducted by the Revenue in the premises of the assessee, while the decision relied by the Assessing Officer as well as CIT (A) that of Hon’ble Supreme Court in case of Mak Data P. Ltd. vs. CIT 358 ITR 593 is relating to survey and there is no issue involved about the notice issued u/s 271(l)(c) r.w.s. 274 of the Act. This case relied by the Revenue is not applicable in the present case due to the distinguishing facts. Similarly, the decision of the Hon’ble Delhi High Court in case of CIT vs. Zoom Communication Pvt. Ltd. 327 ITR 510 will also not b…

Aesthetica Enterprises Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5133/DEL/2017[2010-11]Status: HeardITAT Delhi07 Jan 2022AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Shri Mukesh Jha, Sr.DR

Section 271Section 271(1)(c)Section 274

…ssee’s case. Besides this, the present case is relating to search conducted by the Revenue in the premises of the assessee, while the decision relied by the Assessing Officer as well as C1T (A) that of Hon’ble Supreme Court in case of Mak Data P. Ltd. vs. CIT 358 ITR 593 is relating to survey and there is no issue involved about the notice issued u/s 271(l)(c) r.w.s. 274 of the Act. This case relied by the Revenue is not applicable in the present case due to the distinguishing facts. There is separate provision for penalty in search cases given under the statute after 01.07.2012 that of Section 271AAB of the Act…

Aesthetica Enterprises Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5132/DEL/2017[2009-10]Status: HeardITAT Delhi07 Jan 2022AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Shri Mukesh Jha, Sr.DR

Section 271Section 271(1)(c)Section 274

…ssee’s case. Besides this, the present case is relating to search conducted by the Revenue in the premises of the assessee, while the decision relied by the Assessing Officer as well as C1T (A) that of Hon’ble Supreme Court in case of Mak Data P. Ltd. vs. CIT 358 ITR 593 is relating to survey and there is no issue involved about the notice issued u/s 271(l)(c) r.w.s. 274 of the Act. This case relied by the Revenue is not applicable in the present case due to the distinguishing facts. There is separate provision for penalty in search cases given under the statute after 01.07.2012 that of Section 271AAB of the Act…

The Karnataka Bank Ltd, Mangalore vs. Deputy Commissioner of Income Tax, Circle-2(1), Mangalore

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is treated as partly allowed for statistical purposes

ITA 1906/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2013-14

For Appellant: Shri Ananthan & Smt. R. Lalitha, A.RsFor Respondent: Shri Sumer Singh Meena, D.R

Section 115JSection 143(3)Section 14ASection 36(1)(vii)Section 36(1)(viia)Section 40

…articular method/manner to record satisfaction or dissatisfaction. The satisfaction or dissatisfaction has to be inferred from the discussions made by the assessing officer. It is so held by Hon’ble Supreme Court in the case of MAK Data (P) Ltd vs. CIT (2013)(358 ITR 593)(SC). Hence, whether the AO has recorded his satisfaction/dissatisfaction has to be found out from the discussions made by him in the assessment order. The discussions made by the AO in the assessment order, which are extracted above, in our view, show that the AO was not satisfied with the contentions of the assessee and hence the same satisfies…

Shri Rajendra P. Jain, Mumbai vs. Dycit, Central Cir.-1(3), Mumbai

In the result, assessee’s appeals are allowed

ITA 190/MUM/2021[2013-14]Status: DisposedITAT Mumbai08 Dec 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm) I.T.A. Nos. 190 To 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain Dcit,Cc-1(3) Vs. A-1605, Samarpan 905, 9Th Floor Exotica, Off.Dattapada Old Cgo Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 Pan : Abhpj0579P (Appellant) (Respondent)

Section 132(1)Section 143(3)Section 153Section 153ASection 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Laliet Kumar (JM) I.T.A. Nos. 190 to 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain DCIT,CC-1(3) Vs. A-1605, Samarpan 905, 9th Floor Exotica, Off.Dattapada Old CGO Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 PAN : ABHPJ0579P (Appellant) (Respondent) Assessee by Shri Vimal Punmiya Department by Smt. R.M.Madhvi Date of Hearing 30.11.2021 Date of Pronouncement 08 .12.2021 O R D E R Per Shri Shamim Yahya(A.M):- These Assessee’s appeal…

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Gokhale Sabade Associates, Pune

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

ITA 867/PUN/2018[2013-14]Status: DisposedITAT Pune26 Oct 2021AY 2013-14

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

For Appellant: Shri C.V. DeshpandeFor Respondent: Shri S.P. Walimbe

Section 133ASection 143(3)Section 271(1)(c)Section 274

…ter the date of survey, cannot be considered as ‘voluntary’. 3. On the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the penalty without appreciating the decision of Hon'ble Supreme Court in the case of MAK Data Pvt. Ltd. Vs CIT [2013] 358 ITR 593 (SC) wherein offer of surrender of amount after detection by Assessing Officer in search conducted was not considered as being voluntary in nature and the apex court justified levying of penalty u/s 271(1)(c). 3. Briefly, the facts of the case are as under: The respondent assessee is a partnership firm engaged in the business of builders. The re…

M/S Lavino Kapur Cottons Pvt Ltd., Mumbai vs. DCIT 3 (2)(1), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 6548/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Oct 2021AY 2013-14

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No. 6548/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ M/S. Lavino Kapur Cottons Dcit-3(2)(1) Pvt. Ltd. Aayakar Bhavan, M. K. Road, Vs. 121/122, Mittal Chambers, Churchgate, Mumbai-400020. Nariman Point, Mumbai- 400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl0824C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Surinder Mehra Revenue By: Shri Brajendra Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 16/08/2021 घोषणा की तारीख /Date Of Pronouncement: 08/10/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 11.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-08, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2013-14 In Which The Penalty Levied By Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “1.A) That The C.I.T.(Appeals) Has Erred In Confirming The Penalty Of Rs.3,89,137/- Imposed U/S 271(L)(C) By The Assessing Officer.

For Appellant: Shri Surinder MehraFor Respondent: Shri Brajendra Kumar (DR)

Section 115JSection 143(2)Section 271

…partment. e) That in view of the said bona fide voluntary disclosure made by the appellant no penalty should have been levied. f) That the C.I.T.(A) has erred in placing reliance on decision of the Supreme Court in the case of MAK Data (P.) Ltd. reported in 358 ITR 593 which was a case of disclosure made after detection by the department. g) That in the present ease there was no detection by the department and the disclosure made was voluntary and as such the facts and case law of the said ease are not applicable to the present ease and the penalty imposed may be cancelled." 4. The brief facts of the case are…

Chetan Gupta, New Delhi vs. ACIT, Central Circle-7, New Delhi

The appeals of the assessee are allowed

ITA 4899/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Sept 2021AY 2007-08

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 147Section 250Section 271Section 271(1)(c)Section 274Section 68

…ssee’s case. Besides this, the present case is relating to search conducted by the Revenue in the premises of the assessee, while the decision relied by the Assessing Officer as well as CIT (A) that of Hon’ble Supreme Court in case of Mak Data P. Ltd. vs. CIT 358 ITR 593 is relating to survey and there is no issue involved about the notice issued u/s 271(1)(c) r.w.s. 274 of the Act. This case relied by the Revenue is not applicable in the present case due to the distinguishing facts. Therefore we are taking up the contention of the assessee that there is no particular limb mentioned in the notice issued under Sec…

Chetan Gupta, New Delhi vs. ACIT, Central Circle-7, New Delhi

The appeals of the assessee are allowed

ITA 4898/DEL/2017[2005-06]Status: DisposedITAT Delhi07 Sept 2021AY 2005-06

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 147Section 250Section 271Section 271(1)(c)Section 274Section 68

…ssee’s case. Besides this, the present case is relating to search conducted by the Revenue in the premises of the assessee, while the decision relied by the Assessing Officer as well as CIT (A) that of Hon’ble Supreme Court in case of Mak Data P. Ltd. vs. CIT 358 ITR 593 is relating to survey and there is no issue involved about the notice issued u/s 271(1)(c) r.w.s. 274 of the Act. This case relied by the Revenue is not applicable in the present case due to the distinguishing facts. Therefore we are taking up the contention of the assessee that there is no particular limb mentioned in the notice issued under Sec…