How many judgments cite Mr. Mohd. Farhan A. Shaikh v. ACIT?

672 judgments on BharatTax cite Mr. Mohd. Farhan A. Shaikh v. ACIT (434 ITR 1), spanning 2020 to 2026.

Which sections of the Income Tax Act does Mr. Mohd. Farhan A. Shaikh v. ACIT come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 143(3), Section 270A, Section 153A, Section 250.

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 366,470 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 274 Section 143(3)Section 270A Section 153A Section 250 Section 147 Section 143(2)

Read the full judgment

Issues it is cited on

section 270a(8)section 271(l)record date section 271(l)(c)section 274 section 270a(9)furnishing inaccurate particulars furnishing inaccurate particulars of income concealment of income non-application of mind penalty proceedings initiated penalty u/s 271(1)(c)

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

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 3221/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Nov 2025AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kant

Section 132Section 132(4)Section 148Section 234BSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA No. 3218/Mum/2025 (2014-15) ITA No. 3217/Mum/2025 (2018-19) Veda Real Estate Vs. Deputy Commissioner Corporation Private Limited of Income Tax- Central 4th Floor, 139 Seksaria Circle- 8(1) Chambers, Nagindas Master 656, 6th Floor, Aayakar Road, Fort, Mumbai-400001 Bhavan, Maharishi Karve Road, Mumbai- 400 020 PAN/GIR No. AADCB8408M (Applicant) (Respondent) Assessee by Shri. Madhur Agarwal Shri. Pankaj Jain Revenue by Shri. Vivek Perampurna,CIT-DR. Dat…

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 3219/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kant

Section 132Section 132(4)Section 148Section 234BSection 250Section 69A

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 3218/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Nov 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kant

Section 132Section 132(4)Section 148Section 234BSection 250Section 69A

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 3217/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kant

Section 132Section 132(4)Section 148Section 234BSection 250Section 69A

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…ed [arising out of PCIT v. Goa Coastal Resorts and Recreation (P.) Ltd. reported in 272 Taxman 157 (Bom)] HIGH COURTS i) 432 ITR 84 (Del) Pr. CIT v. Sahara India Life Insurance Company Ltd. ii) 359 ITR 565 (Kar) CIT v. Manjunatha Cotton & Ginning Factory iii) 434 ITR 1 (Bom) (FB) Mohd. Farhan A. sheikh v. DCIT iv) ITA No. 1154/2014 (Bom) dated 5.1.2017 CIT v. Shri Samson Perincherry v) 264 CTR 502 (Karn) CIT v. MWP Ltd. SLP dismissed by Apex Court in CC No. 7485/2014 vi) 370 ITR 475 (AP) CIT v. Lotus Constructions vii) 237 Taxman 702 (Kar) Safina Hotels (P) Ltd. v. CIT 9. THAT PENALTY PROCEEDINGS AND QUANTUM PROC…

Empower India Limited, Mumbai vs. ITO, Ward-1(1)(3), Mumbai

In the result, the assessee’s appeal is allowed

ITA 4904/MUM/2025[2011-12]Status: DisposedITAT Mumbai21 Nov 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal & Smt.Renu Jauhri7 (A.Y.2011-12)

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Ritesh Misra- CIT DR

Section 133ASection 250Section 271(1)(c)Section 274Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER 7 (A.Y.2011-12) Empower India Limited Vs. ITO, Ward-1(1)(3) 25/25A, 2nd Floor, Nawab Aayakar Bhawan, M K Road, Building, Opp Thomas Mumbai-400001. Cook, D N Road, Fort, Mumbai-400001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACH3967N Appellant .. Respondent Appellant by : Shri Neeraj Mangla, CA Respondent by : Shri Ritesh Misra- CIT DR Date of Hearing 06.11.2025 Date of Pronouncement 21.11.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee…

Indian Tool Technology Centre, Jalandhar vs. ITO, Ward 1(1), Jalandhar

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

ITA 262/ASR/2024[2014-15]Status: DisposedITAT Amritsar18 Nov 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Ashray Sarna, C.A

Section 250Section 271Section 271(1)(c)Section 274Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KHETTRA MOHAN ROY, ACCOUNTANT MEMBER I.T.A. No. 262/Asr/2024 Assessment Year: 2014-15 Indian Tool Technology Centre, Vs. Income Tax Officer, G. T. Road, Pathankot Bye Pass, Ward 1(1), Jalandhar Jalandhar 144001, Punjab [PAN: AACCI 3668M] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C.A. : Sh. Charan Dass, Sr. D. R. Respondent by Date of Hearing : 21.08.2025 Date of Pronouncement : 18.11.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order o…

Mr. Ravinder Kumar Jain, Delhi vs. DCIT, Central Circle-07, Delhi

In the result, appeal of the Assessee is allowed

ITA 1579/DEL/2025[2006-07]Status: DisposedITAT Delhi12 Nov 2025AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1579/Del/2025 िनधा"रणवष"/Assessment Year:2006-07 बनाम Mr. Ravinder Kumar Jain, Dcit, H 82, South Extension, Part-1, Vs. Central Circle 07, New Delhi. New Delhi. Pan No.Aalpj7172P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 271(1)(c)

…58,85,666/- was not the income concealed in the eyes of the law. It is submitted that the AO has not specifically pointed out the specific limb in which the penalty is likely to be imposed. - 432 ITR 84 (Del), PCIT vs. Sahara India Life Insurance Co. Ltd. - 434 ITR 1 (Bom.) (FB), Mohd. Farhan A. Shaikh vs. DCIT - 462 ITR 307 (Del), PCIT vs. Unitech Reliable Projects Pvt. Ltd. (SLP dismissed in 300 Taxman 585 (SC)). 7. Ld. Counsel submitted that as far as the other two items amounting to Rs.1,25,000/- and Rs.1,00,000/- are concerned, the Assessing Officer in fresh assessment proceedings had not initiated any…

ACIT-15(3)(1), Mumbai vs. M/S Torane Ispat Udyog Private Limited, Mumbai

In the result, ground No.1 of the appeal is allowed

ITA 4123/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal & Smt.Renu Jauhriacit-15(3)(1) Vs. M/S. Torane Ispat Udyog Room No. 480, Forth Floor, Private Limited Aayakar Bhawan, 49, Ground Floor, Cinewonder Mumbai-400020. Mall, Ghodbunder Road, Thane West, Mumbai-400607. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aacct9196K Appellant .. Respondent

Section 1Section 250Section 271Section 271(1)(c)Section 274Section 292B

…o sure about the charge on which he intends to impose penalty on the assessee, such a notice clearly shows non-application of mind and such notice is not valid. Such is the mandate of the Hon'ble Bombay High Court in the case of Mohd. Farhan A Shaik vs. ACIT, 434 ITR 1 and Ganga Iron and Steel Trading Co. Vs. CIT, 135 taxmann.com 244 and PCIT vs. Jahangir in IT Appeal No.805 of 2018 dated 6/9/2013. In view of the above judicial binding precedents, we quash the penalty order passed by the Learned Assessing Officer and reverse the order of the Learned CIT-A confirming the penalty partly. In the result, ground No.1…

M/S Romil Diam, Mumbai vs. DCIT, Circle-19(3), Mumbai

In the result, above appeal of the assessee is allowed

ITA 3472/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarm/S Romil Diam V/S. Deputy Commissioner Of Income 72-A, Atlas Apartment, 11,J बनाम Tax – 19(3), Room No. 513, 5Th Mehta Road, Nepeansea Floor, Piramal Chamber, Lalbaug, Road, Mumbai – 400006, Mumbai – 400 012, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aakfr7912A Appellant/अपीलाथी Respondent/प्रतिवादी ..

For Appellant: Shri Sanjay R. Parikh, CAFor Respondent: Shri Annavaran Kosuri, (Sr. AR)

Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Romil Diam v/s. Deputy Commissioner of Income 72-A, Atlas Apartment, 11,J बनाम Tax – 19(3), Room No. 513, 5th Mehta Road, Nepeansea Floor, Piramal Chamber, Lalbaug, Road, Mumbai – 400006, Mumbai – 400 012, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAKFR7912A Appellant/अपीलाथी Respondent/प्रतिवादी .. For Assessee : Shri Sanjay R. Parikh, CA For Revenue : Shri Annavaran Kosuri, (Sr. AR) Date of Hearing 17.09.2025 Date of Pronouncement 10.11.2025…

Tejas Shivaji Adsul, Kolhapur vs. Income Tax Officer Ward 1(1), Kolhapur

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

…limb under sub-section (9) thereof pertaining to "misreporting of income". Learned counsel quoted the erstwhile earlier penalty mechanism provided u/sec.271(1)(c) of the Act wherein the law stood duly settled in light of Mohd. Farhan A Shaikh vs. ACIT [2021] 434 ITR 1 (Bom.) (FB); CIT vs. M/s. SSA's Emerald Meadows [2016] 386 ITR (St.) 13 (SC) and CIT vs. Manjunatha Cotton Ginning Factory (2013) 359 ITR 565 (Kar) (HC) that an assessing authority has to specify the corresponding limb in the show cause notice to be issued u/sec.274 of the Act. Learned counsel's case is that the legal position would hardly be any…

Rnt Associates Private Limited, Mumbai vs. DCIT Circle 3(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5221/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Oct 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2011-12

For Appellant: Mr. Vishal ShahFor Respondent: 29/10/2025

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

…k off. form, and the inapplicable portion has not been struck off. 5.2 This aspect is no longer This aspect is no longer res integra. The Hon’ble Bombay High . The Hon’ble Bombay High Court in ACIT v. Md. Farhan A. Shaikh ACIT v. Md. Farhan A. Shaikh [(2021) 434 ITR 1 [(2021) 434 ITR 1 (Bom)] has authoritatively held that where a notice under Section 274 is issued authoritatively held that where a notice under Section 274 is issued authoritatively held that where a notice under Section 274 is issued in a mechanical manner, without striking out the inapplicable in a mechanical manner, without striking out the ina…

Avance Technologies Limited, Mumbai vs. DCIT, Central Circle -2(1), Mumbai

In the result, grounds of appeal of

ITA 4885/MUM/2025[2007-08]Status: DisposedITAT Mumbai30 Oct 2025AY 2007-08

Bench: Shri Pawan Singh& Smt. Renu Jauhri(Physical Hearing)

Section 254(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT. RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Avance Technologies Limited DCIT Central Circle -2(1) Mumbai, Office No. 209, 2nd Floor, Kapadia Pratishtha Bhawan, Vs M.K. Road, Mumbai-40002. Chambers, 599, J.S.S. Road, Marine Lines, Mumbai – 400002. [PAN: AAECA5763B] Appellant / Assessee Respondent / Revenue Assessee by Shri Neeraj Mangla, CA Revenue by Shri Surendra Mohan Sr-DR Date of Institution 03.08.2025 Date of hearing 29.10.2025 Date of pronouncement 30.10.2025 Order under section 254(1) of Income…

DCIT, Central Circle-8(1), Mumbai vs. Ei Resorts & Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3926/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

DCIT, Central Circle-8(1), Mumbai vs. E I Resorts and Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3886/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

Ei Beneficiary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3235/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 El Beneficiary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) (Responden…

Ei Beneficary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025 Govind

ITA 3234/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 EI Beneficary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAATE6602L (Appellant) .. (Res…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3230/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |----------------|-----------| | 3230/Mum/2025 | 2015-16 | | 3231/Mum/2025 | 2021-22 | | Govind Corporation | Vs. | DCIT, CC-8(1), Mumbai | | 4th Floor, 139, Seksaria | | Chambers, Nagindas | | Master Road, Fort | | Mumbai - 400 001 | | PAN/GIR No. AADFG2152N | | (Appellant) | .. | (Respondent) | | ITA No. | A.Y | |----------------|-----------| | 3234/Mum/2025 | 2016-17 | | 3235/Mum/2025 | 2017-18 | | 3236/Mum/2025 | 2018-19 | | El Benef…

Ei Resorts and Clubs Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3213/Mum/2025

ITA 3213/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 El Resorts & Clubs Pvt Ltd 4th Floor, 139, Seksaria Chambers, Master Road, Fort Mumbai – 400 001 Vs. DCIT, CC-8(1), Mumbai (Appellant) PAN/GIR No. AAACS6845A .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Mumbai Vs. El Resorts & Clubs Pvt Ltd 4th Floor, 139, Seksaria Chambers, Master Road, Fort Mumbai – 400 001 (Appellant) PAN…

Karnal Co-Op Sugar Mills Ltd, Karnal vs. ACIT Circle, Karnal

In the result, appeal of the assessee is allowed

ITA 6334/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Oct 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A No.6334/Del/2019 िनधा"रणवष"/Assessment Year:2012-13 बनाम Karnal Co-Op Sugar Mills Ltd. Acit, Meerut Road, Karnal, Vs. Circle, Haryana. Ff, Ayakar Bhawan, Pan No.Aaffk9357F Sector-12, Karnal, Haryana. अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 271Section 271(1)(c)Section 274

…sequently the penalty order is bad in law. Reliance was placed on the following decisions: - 1. PCIT Vs. Gopal Kumar Goyal 153 taxmann.com 534 (Del); 2. PCIT Vs. Sahara India Life Insurance Company Limited 432 ITR 84 (Del); 3. Mohd. Farhan A Shaikh Vs. DCIT 434 ITR 1 (Bom.). 3. On the other hand, the Ld. DR supported the orders of the authorities below. 4. Heard rival submissions. On perusal of the penalty notice issued u/s 274 r.w.s. 271(1)(c) of the Act which is placed at page 46 of the Paper Book, we observe that the notice was issued mechanically stating that assessee has concealed the particulars of i…