Padam Chand Pungliya v. ACIT

113 Taxmann.com 446Income Tax Appellate Tribunal2020#10025 most cited

What is Padam Chand Pungliya v. ACIT authority for?

The disclosure of additional income during a search under section 132(4) is insufficient for levying penalty under section 271AAB unless the disclosed income meets the definition of 'undisclosed income' under section 271AAB(1). The imposition of penalty under section 271AAB is discretionary, not mandatory, and should be decided on the merits of each case.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2025.

Also referred to as

Padam Chand Pungliya v. ACIT · section 271AAB · undisclosed income · penalty · section 132(4) · discretionary penalty · ITAT Jaipur · 2020

Also reported as

201 TTJ 307

Sections most often in play

Section 11Section 115BBCSection 12AASection 132Section 139(1)Section 143(1)Section 153ASection 154

Issues it is cited on

section 274(1)section 271aab(1)penalty under section 271aabsection 270a(8)mis-reporting of incomesection 139(4a)section 115bbcsection 153b(1)(b)section 271aab(1a)anonymous donationsection 270a(2)section 270a(9)

Judgments citing Padam Chand Pungliya v. ACIT

St. Joshephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (PAN: AAMTS 3888 G) (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

St. Josephs Institute of Science and Technology Trust, Chennai vs. Dcot. Central Circle-1(3), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

St.Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

Simplex Tmc Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-1(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R
Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

…he Act indicate that imposition of penalty under section 271AAB of the Act is not mandatory but discretionary. Hence, in our view, the penalty under section 271AAB be imposed n merits of each case. 5.4 In case of Shri Padam Chand Pungliya Vs. ACIT reported in 201 TTJ 307 (JP), the coordinate bench has held at para 5 page 7 of its order as under: "It is pertinent to note that the disclosure of additional income in the statement recorded under section 132(4) itself is not sufficient to levy the penalty under section 271 AAB of the Act until and unless the income so disclosed by the assessee falls in the definition…

ACIT, Central Circle-1(2), Hyderabad vs. Mahender Kumar Agarwal, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 370/HYD/2022[2019-20]Status: DisposedITAT Hyderabad22 Sept 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Kumar Aditya, DR
Section 131Section 132Section 143(3)Section 271A

…does not fall in any of the categories mentioned therein. Page 4 of 10 10. Learned AR placed reliance on the decisions of PCIT vs. Shri Ramdass Motor Transport 238 ITR 177, PCIT vs. M/s Sri Ramakrishna Vihar 312 ITR 112, Padam Chand Pungliya vs. ACIT (2020) 113 Taxmann.com 446 (Jaipur-Trib), CIT vs. S.Khader Khan Sons (2008) 300 ITR 157 (Madras), and CIT vs. Harjeev Agarwal (2016) 70 taxmann.com 95 (Delhi). 11. We have gone through the record in the light of the submissions made on either side. It is a fact that at the time of search, a paper was found wherein a loss of Rs. 17,833/- was noted and according to t…

Smt. Priyanka Agrawal, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

Appeal is allowed

ITA 1132/JPR/2019[2016-17]Status: DisposedITAT Jaipur30 Nov 2022AY 2016-17
For Appellant: Shri Mahendra Gargieya (Adv.)&For Respondent: Ms. Monisha Choudhary (JCIT)
Section 132Section 142(1)Section 143(3)Section 271ASection 274

…ace of mind. It may be submitted that the AO has nowhere alleged that the assessee had intentfully tried to hide the income. 4. Supporting case laws: Covered issue: 10.1 In factsimilarpapers/dairy was seized in the case of Padam Chand Pungliya vs. ACIT (2019) 201 TTJ 307(JP) (DPB ____),whereupon it washeld as under: “Disclosure of additional income in the statement recorded under s. 132(4) itself is not sufficient to levy the penalty under s. 271AAB until and unless the income so disclosed by the assessee falls in the definition of undisclosed income defined in the Explanation to s. 271AAB(1). Since the assessee…

M/S Saraf Export Palace, Churu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

Appeal is allowed

ITA 1213/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Nov 2022AY 2013-14
For Appellant: Shri Mahendra Gargieya (Adv.)&For Respondent: Ms. Monisha Choudhary (JCIT)
Section 132Section 142(1)Section 143(3)Section 271ASection 274

…ace of mind. It may be submitted that the AO has nowhere alleged that the assessee had intentfully tried to hide the income. 4. Supporting case laws: Covered issue: 10.1 In factsimilarpapers/dairy was seized in the case of Padam Chand Pungliya vs. ACIT (2019) 201 TTJ 307(JP) (DPB ____),whereupon it washeld as under: “Disclosure of additional income in the statement recorded under s. 132(4) itself is not sufficient to levy the penalty under s. 271AAB until and unless the income so disclosed by the assessee falls in the definition of undisclosed income defined in the Explanation to s. 271AAB(1). Since the assessee…

Siddharth N Maher, Chennai vs. DCIT, Central Circle-1(3), Chennai

In the result, the appeals filed by the assessees in ITA

ITA 289/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

…आयकरअपीलीयअिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "संह, उपा"य"एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 287/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Narendra C. Maher, The DCIT, No.49, Barnaby Road, v. Central Circle -1(3), Kilpauk, Chennai – 600 010. Chennai. PAN: AAHPM 8353R (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./ITA No.: 288/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Mahendra K. Maher, The DCIT, No.49, Barnaby Road, v.…

Mahendra Kanchanlal Maher Indl, Chennai vs. DCIT, Central Circle1 (3), Chennai

In the result, the appeals filed by the assessees in ITA

ITA 288/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

…आयकरअपीलीयअिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "संह, उपा"य"एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 287/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Narendra C. Maher, The DCIT, No.49, Barnaby Road, v. Central Circle -1(3), Kilpauk, Chennai – 600 010. Chennai. PAN: AAHPM 8353R (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./ITA No.: 288/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Mahendra K. Maher, The DCIT, No.49, Barnaby Road, v.…

Narendra C. Maher Indl, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessees in ITA

ITA 287/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

…आयकरअपीलीयअिधकरण,‘सी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "संह, उपा"य"एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 287/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Narendra C. Maher, The DCIT, No.49, Barnaby Road, v. Central Circle -1(3), Kilpauk, Chennai – 600 010. Chennai. PAN: AAHPM 8353R (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./ITA No.: 288/CHNY/2021 िनधा"रण वष"/Assessment Year:2015-16 Shri Mahendra K. Maher, The DCIT, No.49, Barnaby Road, v.…

Shri Amit Tiwari, Indore vs. The DCIT (Central)-2, Indore

ITA 699/IND/2019[2015-16]Status: DisposedITAT Indore18 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 132Section 132(4)Section 271A

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2015-16 Shri Amit Tiwari DCIT (Central)-2 3176-E, Sudama Nagar Indore बनाम/ Indore Vs. (Appellant) (Revenue ) P.A. No.ACVPT3933C Appellant by Shri S.N. Agrawal, CA Revenue by Shri V.J. Boricha, Sr. DR Date of Hearing: 12.08.2020 Date of Pronouncement: 19.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)(in short ‘Ld. CIT…