PCIT v. Shyam Sunder Jindal

164 Taxmann.com 503Supreme Court of India2024#13549 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Also reported as

461 ITR 501

Sections most often in play

Section 271(1)(c)Section 274Section 12AASection 275Section 142(1)Section 143(2)Section 143(3)Section 148

Issues it is cited on

penalty proceedings initiatedfurnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularsconcealment of incomesection 274penalty u/s 271(1)(c)section 271(1)section 271section 271(1)(c)section 27levy of penalty

Judgments citing PCIT v. Shyam Sunder Jindal

Dawat E Islami Ap, Hyderabad vs. ITO., Exemption Ward 1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1575/HYD/2025[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.1575/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2015-16) Dawat E Islami Ap, Vs. Income Tax Officer, Hyderabad. Exemption Ward-1(1), Pan: Aabtd5383Q Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Ankit Chokshi, Ca (Hybrid Mode) Assessee Represented By राज"वका""त"न"ध"व/ : Shri Mathivanan S A, Sr. Ar Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 05/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 11/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Dawat E Islami Ap, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 25/07/2025 For The A.Y.2015-16. Dawat E Islami Ap Vs. Ito

Section 12ASection 271(1)Section 271(1)(c)Section 274Section 275

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A. No.1575/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2015-16) Dawat E Islami AP, VS. Income Tax Officer, Hyderabad. Exemption Ward-1(1), PAN: AABTD5383Q Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Ankit Chokshi, CA (Hybrid mode) Assessee Represented by राज"वका""त"न"ध"व/ : Shri Mathivanan S A, Sr. AR Department…

Sunil Kumar Ahuja, Hyderabad vs. ITO., Central Circle-1(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 128/HYD/2025[2009-10]Status: DisposedITAT Hyderabad11 Feb 2026AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), Pan: Ablpa2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 02/02/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Three Appeals Are Filed By Shri Sunil Kumar Ahuja (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), All Dated 25.11.2024 For The A.Y.2007-08, A.Y.2008-09 & A.Y.2009-10 Respectively. Since All These Three Appeals Are Related To The Same Assessee & The Issues Involved Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), PAN: ABLPA2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of hearing: 0…

Sunil Kumar Ahuja, Hyderabad vs. ITO., Central Circle-1(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 127/HYD/2025[2008-09]Status: DisposedITAT Hyderabad11 Feb 2026AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), Pan: Ablpa2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 02/02/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Three Appeals Are Filed By Shri Sunil Kumar Ahuja (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), All Dated 25.11.2024 For The A.Y.2007-08, A.Y.2008-09 & A.Y.2009-10 Respectively. Since All These Three Appeals Are Related To The Same Assessee & The Issues Involved Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), PAN: ABLPA2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of hearing: 0…

Sunil Kumar Ahuja, Hyderabad vs. ITO., Cetral Circle-1(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 126/HYD/2025[2007-08]Status: DisposedITAT Hyderabad11 Feb 2026AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), Pan: Ablpa2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 02/02/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Three Appeals Are Filed By Shri Sunil Kumar Ahuja (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), All Dated 25.11.2024 For The A.Y.2007-08, A.Y.2008-09 & A.Y.2009-10 Respectively. Since All These Three Appeals Are Related To The Same Assessee & The Issues Involved Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), PAN: ABLPA2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of hearing: 0…

Assistant Commissioner of Income Tax, Mumbai vs. Nevales Networks Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4827/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2013-14 Dcit, Circle-14(1)(1), M/S. Nevales Networks Pvt. Ltd., Room No. 432, 4Th Floor, The Capital, Aayakar Bhavan, Vs. Level 7, Plot-C70, M.K.Road, G Block, Mumbai-400020. Bandra Kurla Complex, Bandra (East), Mumbai-400051. Pan : Aadcn1748A (Appellant) (Respondent) Assessee By : Shri Piyush Chhajed Revenue By : Shri Leyaqat Ali Aafaqui

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2013-14 DCIT, Circle-14(1)(1), M/s. Nevales Networks Pvt. Ltd., Room No. 432, 4th Floor, The Capital, Aayakar Bhavan, vs. Level 7, Plot-C70, M.K.Road, G Block, Mumbai-400020. Bandra Kurla Complex, Bandra (East), Mumbai-400051. PAN : AADCN1748A (Appellant) (Respondent) Assessee by : Shri Piyush Chhajed Revenue by : Shri Leyaqat Ali Aafaqui Date of Hearing : 06-11-2025 Date of Pronouncement : 17-11-2025 O R D E R PER VIKRAM SINGH YADAV,…

Deputy Commissioner of Income Tax, Visakhapatnam vs. Venkata Sita Ramachandra Rao Kanchumarthy, Rajahmundry

In the result, appeal of the revenue is dismissed

ITA 352/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

Section 143(2)Section 148Section 271(1)(c)Section 292B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन,लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.352/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry…

Falguni S. Mehta, Ahmedabad vs. The ITO, Ward-1(2)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 1603/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra P. Sinha

For Respondent: Shri S K Agal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA P. SINHA, ACCOUNTANT MEMBER I.T.A. No.1603/Ahd/2024 (Assessment Year: 2015-16) Falguni S Mehta, 3, Devashish Flat, Opp. Dwarkesh Tower, In The Groove Of Mother Dairy, Judges Bunglow Cross Road, Bodakdev, Ahmedabad-380015. [PAN No.ANCPM3533D] (Appellant) Appellant by: Vs The Income Tax Officer, Ward 1 (2)(1), Baroda. NFAC, Delhi (Respondent) Shri Amar K Shah, AR Respondent by: Shri S K Agal, Sr. DR Date of Hearing Date of Pronouncement ORDER 23.01.2025 30.01.2025 PER SIDDHARTHA NAUTIYAL - JU…

PCIT v. Shyam Sunder Jindal (164 Taxmann.com 503) — Cited in 7 Judgments | BharatTax