PCIT v. Neeraj Jindal

393 ITR 1High Court2017#627 most cited

What is PCIT v. Neeraj Jindal authority for?

If an assessment under Section 148/147 is accepted without modification or addition, or if an amount is surrendered in a return filed under Section 153A, no penalty under Section 271(1)(c) for concealment or furnishing inaccurate particulars of income can be imposed.

157

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Neeraj Jindal · 393 ITR 1 · Section 271(1)(c) penalty · concealment of income · furnishing inaccurate particulars · Section 153A assessment · surrender of income · Section 148 reassessment · assessment accepted without modification

Also reported as

79 Taxmann.com 96

Sections most often in play

Section 153ASection 271(1)(c)Section 139(1)Section 143(3)Section 148Section 147Section 132Section 274
Read the full judgment

Issues it is cited on

section 90(3)section 65(b)section 276section 80hhc(3)section 65b(4)section 163section 153b(1)section 42azadi bachao andolanhouse property incomesection 115japenalty under section 271(1)(c)

Judgments citing PCIT v. Neeraj Jindal

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2604/KOL/2024[2017-18]Status: DisposedITAT Kolkata20 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…ed; and (iii) the returns filed in response to the notice u/s.153C of the Act was accepted and as the returns u/s.153C of the Act have been accepted in view of the decisions of the Hon’ble Delhi High Court in the case of Shri Neeraj Jindal, reported in [2017] 393 ITR 1 (Delhi), the Hon’ble Madras High Court in the case of M. Panchamuthu, reported in [2007] 295 ITR 502 (Mad), the Hon’ble Bombay High Court in the case of B.G.Shirke Construction Technology Pvt. Ltd., reported in [2017] 79 taxmann.com 306 (Bom) and in the case of Orient Press Ltd., reported in [2008] 21 SOT 25, as referred to by the ld. CIT(A), the p…

Deputy Commissioner of Income Tax, Central Circle 1(1) Kolkata, Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2603/KOL/2024[2016-17]Status: DisposedITAT Kolkata20 May 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…ed; and (iii) the returns filed in response to the notice u/s.153C of the Act was accepted and as the returns u/s.153C of the Act have been accepted in view of the decisions of the Hon’ble Delhi High Court in the case of Shri Neeraj Jindal, reported in [2017] 393 ITR 1 (Delhi), the Hon’ble Madras High Court in the case of M. Panchamuthu, reported in [2007] 295 ITR 502 (Mad), the Hon’ble Bombay High Court in the case of B.G.Shirke Construction Technology Pvt. Ltd., reported in [2017] 79 taxmann.com 306 (Bom) and in the case of Orient Press Ltd., reported in [2008] 21 SOT 25, as referred to by the ld. CIT(A), the p…

Bitthal Das Parwal, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

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

ITA 1348/JPR/2024[2011-12]Status: DisposedITAT Jaipur29 Apr 2025AY 2011-12

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Gautam Singh Choudhary, Addl.CIT
Section 132(1)Section 139Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1348/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2011-12 Shri Bittal Das Parwal cuke Asstt. Commissioner of Income Partanion Ka Mandir, Partanion Vs. Tax, Ka Rasta, Johari Bazar, Central Circle-3, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP7911N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Ass…

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax Central Circle, Meerut

ITA 518/DEL/2024[2016-17]Status: DisposedITAT Delhi17 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Central Circle, Meerut

ITA 517/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Central Circle, Meerut

ITA 516/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Central Circle, Meerut

ITA 515/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Meerut

ITA 514/DEL/2024[2012-13]Status: DisposedITAT Delhi17 Apr 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

ACIT, Central Circle, Meerut vs. Dr. Rajendra Prasad Memorial Educational Society, Saharanpur

ITA 1483/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

ACIT, Central Circle, Meerut vs. Dr.Rajendra Prasad Memorial Educational Society, Saharanpur

ITA 1482/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

ACIT, Central Circle, Meerut vs. Dr. Rajendra Prasad Memorial Educational Society, Saharanpur

ITA 1481/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. Faced with this situation, the Revenue vehemently argues that given 5. the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1279/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 139Section 143(3)Section 153ASection 154Section 270A

…ing through finding of ITAT referred supra, new claim can be made by assessee only for those years for which proceedings have abated in terms of section 153A of the Act. 4. The Delhi High court in the case of Pr. CIT v. Neeraj Jindal [2017] 79 taxmann.com 96/393 ITR 1 (Delhi) has deleted penalty u/s 271(1)(c) of the Act when an assessee has filed revised return after search has been conducted, and such revised return has been accepted by Assessing Officer. In this case, for the relevant assessment year 2005-06(Not search year), 23 Ajay Bakliwal vs. ACIT assessee reported its income through a return under Secti…

DCIT, New Delhi vs. M/S Siel Ltd. (Now Known As Mawana Sugar Ltd), New Delhi

ITA 516/DEL/2016[2006-07]Status: DisposedITAT Delhi26 Mar 2025AY 2006-07

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

…ted without any modification or addition therein, the department’s endeavor herein that the same ought to be attract both concealment as well as furnishing inaccurate particulars of income u/s 271(1)(c) of the Act, hardly deserves to be accepted as per (2017) 393 ITR 1 (Del) PCIT Vs. Neeraj Jindal. 5. Faced with this situation, the Revenue vehemently argues that given the fact that the assessee could not explain its failure in filing of the return u/s 139(1) of the Act, its case is covered by Mak Data Ltd Vs. CIT (2013) 358 ITR 593 (SC). We find no merit in the Revenue’s instant argument as that not an instances…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jsr Infra Developers Private Limited, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…lied upon the following decisions: - Sanjay Nandal Vyas v. ITO [ITA No.771 & 774 / PUN / 2010 dated y Nandal Vyas v. ITO [ITA No.771 & 774 / PUN / 2010 dated y Nandal Vyas v. ITO [ITA No.771 & 774 / PUN / 2010 dated 23.12.2011] - PCIT v. Neeraj Jindal [2017] 393 ITR 1 (Del) aj Jindal [2017] 393 ITR 1 (Del) - Kirit Dahyabhai Patel v. ACIT Kirit Dahyabhai Patel v. ACIT [2017] 80 taxmann.com 162 (Guj) [2017] 80 taxmann.com 162 (Guj) - ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated ACIT v. SpelndorLandbase Ltd [ITA No.2461/DEL/2016 dated 06.06.2018]…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1410/CHNY/2023[2019-2020]Status: DisposedITAT Chennai26 Feb 2025AY 2019-2020

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1409/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Feb 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1408/CHNY/2023[2017-18]Status: DisposedITAT Chennai26 Feb 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

Mr. Chittaranjan Trimbak Gaikwad, Pune vs. The Asst. Commissioner of Income Tax, Circle-4, Pune

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

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

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

…se of penalty under section 271(1)(c) of the L.T. Act and the penalty is to be levied on the income assessed over and above the income returned under section 1534. if any." ii. Principal CTT-19, Delhi Vs. Neeraj Jindal (2017) 79 taxmann.com 96 (Delhi), (2017) 393 ITR 1 (Delhi). The Hon'ble Delhi High Court in paras 20 and 21 of the order held as below:- "20. Therefore, the position that emerges from the above-mentioned provision is that once the assessee files a revised return under Section 153A, for all other provisions of the Act, the revised return will be treated as the original return filed under Section 139…

Mr. Abhijit K. Avarrsekar, Mumbai vs. Income Tax Officer -6(12)(1), Mumbai

In the result, appeal of the assessee dismissed

ITA 3746/MUM/2024[2009-10]Status: DisposedITAT Mumbai12 Dec 2024AY 2009-10

Bench: Anikesh Banerjee, Hon’Ble

For Appellant: Shri Apurv Gandhi, A/RFor Respondent: Shri Ram Krishn Kedia, Sr. D/R
Section 132Section 153ASection 271(1)(c)

…has himself offered it for taxation in the return filed u/s 153A of the Act, therefore, no penalty is leviable on this amount. Strong reliance was placed on the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Neeraj Jindal reported in [2017] 393 ITR 1 (Delhi). I.T.A. No. 3746/Mum/2024 4 9.1. Insofar as the addition on account of disallowance of cost of improvement is concerned, the ld. Counsel for the assessee stated that the assessee did not furnish any inaccurate particular of income nor concealed any income. Inadvertently, the interest cost and the BMC fees could not be claimed as cost of im…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeal stand allowed

ITA 1221/CHNY/2024[2013-14]Status: DisposedITAT Chennai19 Nov 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1221/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2013-14) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21, Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 132Section 132ASection 139Section 139(1)Section 143(3)Section 153ASection 153A(1)Section 271(1)(c)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1221/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2013-14) Shri Palladam Krishnasamy Ganeshwar DCIT बनाम/ 21, Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ADFPG-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant by : Shri S. Sri…