Mr. Mohd. Farhan A. Shaikh v. ACIT

434 ITR 1High Court2021#82 most cited

What is Mr. Mohd. Farhan A. Shaikh v. ACIT authority for?

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify the exact charge by not striking off the irrelevant limb (concealment of income or furnishing inaccurate particulars of income). Such an omnibus or vague notice renders the penalty proceedings bad in law, and any penalty imposed on its basis is liable to be quashed.

672

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2020 to 2026.

Also referred to as

Mr. Mohd. Farhan A. Shaikh v. ACIT · Section 271(1)(c) · Section 274 · defective penalty notice · non-striking off irrelevant limb · non-specification of charge · omnibus notice · vagueness · concealment of income · furnishing inaccurate particulars · penalty quashed

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 270ASection 153ASection 250Section 147Section 143(2)
Read the full judgment

Issues it is cited on

section 270a(8)section 271(l)record datesection 271(l)(c)section 274section 270a(9)furnishing inaccurate particularsfurnishing inaccurate particulars of incomeconcealment of incomenon-application of mindpenalty proceedings initiatedpenalty u/s 271(1)(c)

Judgments citing Mr. Mohd. Farhan A. Shaikh v. ACIT

Jatinder Pal Singh, New Delhi vs. DCIT, Central Circle- 18, New Delhi

In the result, this appeal of the assessee is allowed for statistical

ITA 1670/DEL/2018[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12
For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1670/Del./2018 (ASSESSMENT YEAR : 2011-12) Jatinder Pal Singh, vs. DCIT, C/o D-6/13, Vasant Vihar, Central Circle 18, New Delhi – 110 057. New Delhi. (PAN : ALPPS9874G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri Waseem Arshad, CIT DR Date of Hearing : 19.06.2023 Date of Order : 22.06.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the or…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…for in its case. The ld. AR in support of its aforesaid contention had relied on a host of judicial pronouncements, as under: (i). CIT Vs. Manjunatha Cotton & Ginning Factory (2013) 35 taxmann.com 250 (Karnataka) (ii). Mohd. Farhan A. Shaikh Vs. PCIT (2021) 434 ITR 1 (Bombay)(FB) (iii). CIT Vs. Samson Perinchery (2007) 392 ITR 4 (Bombay) (iv). Pr. CIT (Central) Vs. Golden Peace Hotels and Resorts (P) Ltd. (2021) 124 tamnn.com 249 (SC) (v). PCIT Vs. Goa Coastal Resorts and Recreation (P) Ltd. (2021) 130 taxmann.com 379 (SC) (vi). Dilip N. Shroff Vs. JCIT (2007) 161 Taxman 218 (SC). 17 South Eastern Coalfields G…

Lubricare P Ltd., Pune vs. Deputy Commissioner of Income-Tax, Circle -14, Pune

ITA 7/PUN/2023[2014-15 Q-2]Status: DisposedITAT Pune02 Jun 2023

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripotem.A.No.07/Pun./2023 Arising Out Of I.T.A.No.1052/Pun./2017 - Assessment Year 2009-2010 M/S. Jaihind Automation The Dcit, P. Ltd., Plot No.31, Circle-9, Vs. Goodwill Chs Aundh, Pune. Pune – 411 007 Pan Aabcj6925B (Applicant) (Respondent)

For Appellant: Shri Jitendra TiwariFor Respondent: Shri Ramnath P Murkunde
Section 271(1)(c)

…4.05.2022 deserve to be recalled once we have not considered hon’ble apex court’s landmark judgment in Mak Data 356 ITR 593 (SC). The fact remains that we have relied on hon’ble jurisdictional high court’s Full Bench decision in Mohd. Farhan A Shaikh vs. ACIT 434 ITR 1 (Bom.) (FB) holding that such failure at the Assessing Officer’s behest in initiating the impugned penalties is very much fatal to validity thereof. We thus see no apparent mistake in our impugned order. The Revenue fails in it’s instant miscellaneous application. Rejected accordingly. 3. This Revenue’s miscellaneous application is dismissed in ab…

I.G.International Pvt Ltd, Mumbai vs. ACIT- Central Circle- 1(3), Mumbai

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 123/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 May 2023AY 2015-16

Bench: Shri Vikas Awasthy& Shri Amarjit Singh आअसं.123/मुं/2023 ("न.व. 2015-16) I.G. International Pvt. Ltd. 802, 8Th Floor, Akshar Bluechip Building, Thane Belapur Road, Turbhe, Navi Mumbai – 400 705. Pan: Aacci-2508-Q ...... अपीलाथ"/Appellant बनाम Vs. Acit – Central Circle – 1(3), 9Th Floor, Pratishtha Bhavan, Maharshi Karve Road, Mumbai - 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/ Shri Ashok Mehta & Dipesh Vora ""तवाद" "वारा/Respondent By : Shri V.S.Mahajan, Sr. A.R सुनवाई क" "त"थ/ Date Of Hearing : 20/04/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 30/05/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/ Shri Ashok Mehta &For Respondent: Shri V.S.Mahajan, Sr. A.R
Section 271(1)(c)Section 274Section 35D

…)(c) of the Act are mentioned therein. The Assessing Officer has not struck off the irrelevant clause in the said notice. To support his contention he placed reliance on the decision of Hon'ble Bombay High Court in the case of Mohd. Farhan A. Shaikh vs. ACIT, 434 ITR 1(Bom-FB). 3. Per contra, Shri V.S.Mahajan representing the Department vehemently defended the impugned order. The ld. Departmental Representative submitted that assessee had wrongly claimed deduction u/s. 35D of the Act, therefore, penalty u/s. 271(1)(c) of the Act was levied by the Assessing Officer. 4. Both sides heard. Orders of authorities bel…

Jt.CIT(OSD)(I/C) Circle.27(1), Mumbai vs. Late Gordhandas S. Goradia L/H Mahesh G. Goradia, Mumbai

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection

ITA 107/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 May 2023AY 2010-11

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Jt. Cit(Osd)(I/C) Late Gordhandas S. Goradia Room No. 408, 4Th Floor, Tower No.6, L/H Mahesh G. Goradia Vashi Railway Station Complex, Vs. 149-156-21 Garodia Shopping Vashi, Navi Mumbai-400 73 Centre, Garodia Nagar, Ghatkopar, Mumbai-400 077 Pan/Gir No. Aacpg 2914 R (Revenue) : (Assessee)

For Respondent: Dr. Kishor Dhule
Section 143(3)Section 250Section 271(1)(c)Section 274

…idered opinion that the non striking out of the irrelevant limb would vitiate the penalty proceedings initiated by the A.O. The assessee has relied on the decision of the Hon'ble Jurisdictional High Court in the case of Mohd. Farhan A. Shaikh v. ACIT [2021] 434 ITR 1 (Bom)(Full Bench), wherein it was held that the penalty proceeding will be vitiated if the A.O. has failed to strike out the irrelevant limb of the statutory notice. 6 ITA No. 107/Mum/2023 & CO No.35/Mum/2023 (A.Y. 2010-11) Late Gordhandas S. Goradia 12. By respectfully following the above decision, we hold that the penalty levied by the A.O. oug…

Prakash Laxmanrao Adke, Nashik vs. Assistnat Commissioner of Income Tax, Circle-1, Nashik

Appeal is allowed

ITA 489/PUN/2023[2011-12]Status: DisposedITAT Pune25 May 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri M.G. Jasnani
Section 271(1)(c)

…tself has fairly reproduced the Assessing Officer’s penalty show cause notice in it’s order under challenge at page-8. 3. Faced with the situation, we quote hon’ble jurisdictional high court’s recent landmark decision in Mohd. Farhan A. Shaikh Vs. ACIT [2021] 434 ITR 1 (Bom.) (FB) has settled the law that the above stated failure on the Assessing Officer’s part indeed vitiates the entire penal proceedings itself. We thus delete the impugned penalty for this precise reason alone. Ordered accordingly. 4. This assessee’s appeal is allowed. Order pronounced in the open Court on 25.05.2023. [DR. DIPAK P. RIPOTE] [S…

M.Arun, Chennai vs. DCIT, CC-2(4), Chennai

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 573/CHNY/2021[2008-09]Status: DisposedITAT Chennai19 May 2023AY 2008-09

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनोज कुमार अ"वाल, लेखा सद$ एवं "ी मनोमोहन दास, "ाियक सद$ के सम( BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ITA No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09 M. Arun DCIT No.53, Rajasekaran Street, Vs. Central Circle-II(4), Mylapore, Chennai – 600 004. Chennai. [PAN: AAGPA-8202-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent by : Shri S. Senthil Kumaran, CIT : 09.05.…

D.Senthil Kumar, Chennai vs. ACIT, Coimbatore

In the result, the appeal of the assessee is allowed in terms of our above order

ITA 1209/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 May 2023AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate ) – Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 271(1)(c)Section 274

…recorded in the assessment order. In the absence of specific charge by recording Assessing Officer's satisfaction in the assessment order, the consequential penalty order passed should fall to the ground. The Larger Bench of the Bombay High Court reported in 125 Taxmann.com 253 has covered all the facets of the issue on hand and the Appellant pleads for cancelling the said penalty order in terms of the law decided in the said larger bench decision. The Jurisdictional Bench of the Income Tax Appellate Tribunal in the case decided on 05.03.2018 in ITA No. 2987 & 2988/2017 had entertained the legal issue raised bef…