PCIT v. Sahara India Life Insurance Co. Ltd.

432 ITR 84High Court2021#515 most cited

What is PCIT v. Sahara India Life Insurance Co. Ltd. authority for?

The Assessing Officer's failure to specify the exact limb (i.e., concealment of income or furnishing inaccurate particulars) in the show-cause notice issued under Section 274 for penalty under Section 271(1)(c) vitiates the entire penalty proceedings.

185

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Sahara India Life Insurance Co. Ltd. · Section 271(1)(c) · Section 274 · penalty show-cause notice · specifying limb · concealment of income · furnishing inaccurate particulars · vitiates penalty proceedings · Section 270A · 270AA immunity

Also reported as

108 Taxmann.com 597

Sections most often in play

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

Issues it is cited on

section 270(a)record dateimmunity under section 270aasection 270a(8)section 270aasection 270a(6)section 271(l)(c)section 271(l)section 270a(9)section 274penalty u/s 270afurnishing inaccurate particulars

Judgments citing PCIT v. Sahara India Life Insurance Co. Ltd.

Addl. CIT, New Delhi vs. M/S. Phi Seeds Pvt. Ltd., Hyderabad

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3084/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Oct 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3083 & 3084/Del/2017 [Assessment Years: 2008-09 & 2009-10] Additional commissioner of M/s PHI Seeds Pvt. Ltd., Income Tax, (Now known as Corteva Special Range-7, Vs Agriscience Seeds Pvt. Ltd.) Room No. -211, CR Building, 3rd Floor, 6-3-1099/1100, IP Estates, Babukhans Millenium New Delhi-110002, Centre, Raj Bhawan Road, Somajiguda, Hyderabad-500082. PAN- AACCP3920F Revenue Assessee Revenue by Ms. Monika Singh, CIT(DR) Assessee by Shri Sandeep Bansal,…

Addl. CIT, New Delhi vs. M/S. Phi Seeds Pvt. Ltd., Hyderabad

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3083/DEL/2017[2008-09]Status: DisposedITAT Delhi31 Oct 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3083 & 3084/Del/2017 [Assessment Years: 2008-09 & 2009-10] Additional commissioner of M/s PHI Seeds Pvt. Ltd., Income Tax, (Now known as Corteva Special Range-7, Vs Agriscience Seeds Pvt. Ltd.) Room No. -211, CR Building, 3rd Floor, 6-3-1099/1100, IP Estates, Babukhans Millenium New Delhi-110002, Centre, Raj Bhawan Road, Somajiguda, Hyderabad-500082. PAN- AACCP3920F Revenue Assessee Revenue by Ms. Monika Singh, CIT(DR) Assessee by Shri Sandeep Bansal,…

Prrincipal Commissioner of Income Tax-7 vs. M/S Shine Star Buildcon Pvt.Ltd

The appeals are disposed of in favour of the

ITA/541/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 271(1)(C)Section 271(1)(c)

…r of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the Signed By:PRADEEP SHARMA Signing Date:03.11.2025 15:42:28 Signature Not Verified…

Prrincipal Commissioner of Income Tax-7 vs. M/S Shine Star Buildcon Pvt.Ltd

The appeals are disposed of in favour of the

ITA/543/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 271(1)(C)Section 271(1)(c)

…r of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the Signed By:PRADEEP SHARMA Signing Date:03.11.2025 15:42:28 Signature Not Verified…

Pr. Commissioner of Income Tax-4 vs. Gobind Kumar Goyal

The appeals are disposed of in favour of the

ITA/548/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 271(1)(C)Section 271(1)(c)

…r of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the Signed By:PRADEEP SHARMA Signing Date:03.11.2025 15:42:28 Signature Not Verified…

Pr. Commissioner of Income Tax-4 vs. M/S King Buildcon Pvt.Ltd

The appeals are disposed of in favour of the

ITA/538/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 271(1)(C)Section 271(1)(c)

…r of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the Signed By:PRADEEP SHARMA Signing Date:03.11.2025 15:42:28 Signature Not Verified…

Principal Commissioner of Income Tax-7 vs. Om Shiv Buildtech Pvt. Ltd

The appeals are disposed of in favour of the

ITA/537/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 260ASection 271(1)(C)Section 271(1)(c)

…r of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the Signed By:PRADEEP SHARMA Signing Date:03.11.2025 15:42:28 Signature Not Verified…

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

…AO to clearly indicate his satisfaction, as to which limb of section 271(1)(c) of the Act was triggered qua the respondent/assessee, placed reliance on the following judgments: Pr. CIT v. Sahara India Life Insurance Co. Ltd. [20191 108 taxmann.com 597/[2021] 432 ITR 84 (Delhi) and Mohd. Farhan A Sheikh v. Dy. CIT [20211 125 taxmann.com 253/280 Taxman 334/434 ITR 1 (Bom.) (FB). 13. Thus, having regard to the aforesaid, the Tribunal concluded, that the penalty order could not be sustained, and consequently allowed the appeal of the respondent/assessee. 14. Mr Kumar, in support of his appeal, has vehemently argued…

M.Lakhamsi& Co., Mumbai vs. Dy. Commissioner of Income Tax 17(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4304/MUM/2025[2012-13]Status: DisposedITAT Mumbai13 Oct 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Mr. Ketan Vajani, CAFor Respondent: Shri Annavaran Kasuri, (Sr. AR)
Section 271(1)(c)Section 274Section 292B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4304/MUM/2025 (A.Y. 2012-13) M. Lakhamsi & Co. 505, Churchgate Chambers, 5, New Marine Lines, Mumbai 400 020, Maharashtra v/s. Deputy Commissioner of Income Tax, Circle-17(1), Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai -400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABFM5192L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Mr. Ketan Vajani, CA Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 09.09.2025 Date of…

Mukon Construction Private Limited, Mumbai vs. ACIT Circle 7(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1152/MUM/2025[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Siddharth Srivashtav,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)
Section 271Section 271(1)Section 271(1)(c)Section 274Section 292B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.1152/MUM/2025 (A.Y. 2014-15) Mukon Constructions Private v/s. Assistant Commissioner of Limited बनाम Income Tax, Circle- 31A, 3rd Floor, Tahnee Heights, 7(1)(1), Aayakar Bhawan, 66 Nepean Road, Malabar Hill Mumbai 400020, S.O., Mumbai 400 006, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCM1616L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Siddharth Srivashtav,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 1…

Kamuben Ramanlal Patel, Daman vs. Income Tax Officer, Daman

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

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.913/SRT/2024 Assessment Year: 2012-13 (Hybrid hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman and Diu-396 210 Nani Daman, Daman and Diu- -396210 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACPPK1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Hemant Suthar, CA राज"कीओरसे /Respondent by…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1923/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…cate his satisfaction, as to which limb of section 271(l)(c) of the SHRI VINOD JINDAL Act was triggered qua the respondent/assessee, placed reliance on the following judgments: Pr. CIT v. Sahara India Life Insurance Co. Ltd. [20191 108 taxmann.com 597/[2021] 432 ITR 84 (Delhi) and Mohd. Farhan A Sheikh v. Dy. CIT [20211 125 taxmann.com 253/280 Taxman 334/434 ITR 1 (Bom.) (FB). 13. Thus, having regard to the aforesaid, the Tribunal concluded, that the penalty order could not be sustained, and consequently allowed the appeal of the respondent/assessee. 14. Mr Kumar, in support of his appeal, has vehemently argued…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1921/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…cate his satisfaction, as to which limb of section 271(l)(c) of the SHRI VINOD JINDAL Act was triggered qua the respondent/assessee, placed reliance on the following judgments: Pr. CIT v. Sahara India Life Insurance Co. Ltd. [20191 108 taxmann.com 597/[2021] 432 ITR 84 (Delhi) and Mohd. Farhan A Sheikh v. Dy. CIT [20211 125 taxmann.com 253/280 Taxman 334/434 ITR 1 (Bom.) (FB). 13. Thus, having regard to the aforesaid, the Tribunal concluded, that the penalty order could not be sustained, and consequently allowed the appeal of the respondent/assessee. 14. Mr Kumar, in support of his appeal, has vehemently argued…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1920/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…cate his satisfaction, as to which limb of section 271(l)(c) of the SHRI VINOD JINDAL Act was triggered qua the respondent/assessee, placed reliance on the following judgments: Pr. CIT v. Sahara India Life Insurance Co. Ltd. [20191 108 taxmann.com 597/[2021] 432 ITR 84 (Delhi) and Mohd. Farhan A Sheikh v. Dy. CIT [20211 125 taxmann.com 253/280 Taxman 334/434 ITR 1 (Bom.) (FB). 13. Thus, having regard to the aforesaid, the Tribunal concluded, that the penalty order could not be sustained, and consequently allowed the appeal of the respondent/assessee. 14. Mr Kumar, in support of his appeal, has vehemently argued…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2025[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…cate his satisfaction, as to which limb of section 271(l)(c) of the SHRI VINOD JINDAL Act was triggered qua the respondent/assessee, placed reliance on the following judgments: Pr. CIT v. Sahara India Life Insurance Co. Ltd. [20191 108 taxmann.com 597/[2021] 432 ITR 84 (Delhi) and Mohd. Farhan A Sheikh v. Dy. CIT [20211 125 taxmann.com 253/280 Taxman 334/434 ITR 1 (Bom.) (FB). 13. Thus, having regard to the aforesaid, the Tribunal concluded, that the penalty order could not be sustained, and consequently allowed the appeal of the respondent/assessee. 14. Mr Kumar, in support of his appeal, has vehemently argued…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2025[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…cate his satisfaction, as to which limb of section 271(l)(c) of the SHRI VINOD JINDAL Act was triggered qua the respondent/assessee, placed reliance on the following judgments: Pr. CIT v. Sahara India Life Insurance Co. Ltd. [20191 108 taxmann.com 597/[2021] 432 ITR 84 (Delhi) and Mohd. Farhan A Sheikh v. Dy. CIT [20211 125 taxmann.com 253/280 Taxman 334/434 ITR 1 (Bom.) (FB). 13. Thus, having regard to the aforesaid, the Tribunal concluded, that the penalty order could not be sustained, and consequently allowed the appeal of the respondent/assessee. 14. Mr Kumar, in support of his appeal, has vehemently argued…

Pr. Commissioner of Income Tax vs. M/S. Corteva Agriscience Pvt. Ltd

The appeals are disposed of in favour of the respondent/assessee and

ITA/350/2025HC Delhi26 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

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

…er of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- —The Respondent had challenged the upholding of the penalty imposed under section 271(l)(c) of the Act, which was acceptedby the ITAT. It followed the decision of the Karnataka High Court in C…

Pr. Commissioner of Income Tax vs. M/S. Corteva Agriscience Pvt. Ltd

The appeals are disposed of in favour of the respondent/assessee and

ITA/345/2025HC Delhi26 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

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

…er of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the penalty imposed under section 271(l)(c) of the Act, which was acceptedby the ITAT. It followed the decision of the Karnataka High Court in C…

Pr. Commissioner of Income Tax, Delhi-1 vs. M/S. Corteva Agriscience Pvt. Ltd

The appeals are disposed of in favour of the respondent/assessee and

ITA/349/2025HC Delhi26 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

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

…er of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the penalty imposed under section 271(l)(c) of the Act, which was acceptedby the ITAT. It followed the decision of the Karnataka High Court in C…

Pr. Commissioner of Income Tax vs. M/S. Corteva Agriscience Pvt. Ltd

The appeals are disposed of in favour of the respondent/assessee and

ITA/344/2025HC Delhi26 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

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

…er of Income Tax v. Gragerious Projects Pvt. Ltd; Neutral Citation:2024:DHC:9019-DB, wherein this Court in paragraph 21 held as under: “21. The High Court in the case of Principal Commissioner of Income Tax vs. Sahara India Life Insurance Co. Ltd., (2021) 432 ITR 84 Delhi, followed the decision of the Karnataka High Court in in CIT vs Manjunatha Cotton & Ginning Factory (2013) 359 ITR 565(Kar.) and held as under:- “The Respondent had challenged the upholding of the penalty imposed under section 271(l)(c) of the Act, which was acceptedby the ITAT. It followed the decision of the Karnataka High Court in C…