Which sections of the Income Tax Act does Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 143(3), Section 142(1), Section 274, Section 115JB, Section 143(2).

Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd.

Q: How many judgments cite Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd.?

37 judgments on BharatTax cite Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd. (113 Taxmann.com 574), spanning 2020 to 2026.

113 Taxmann.com 574High Court2020#3149 most cited

What is Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd. authority for?

A penalty under section 271(1)(c) is not leviable if the notice issued under section 274 does not specify whether the penalty is for concealment of income or for furnishing inaccurate particulars of income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

Pr. CIT vs. Goa Coastal Resorts and Recreation Pvt. Ltd. · 113 Taxmann.com 574 · section 271(1)(c) · section 274 · penalty notice · concealment of income · inaccurate particulars of income · Bombay High Court

Sections most often in play

Section 271(1)(c)Section 143(3)Section 142(1)Section 274 Section 115JB Section 143(2)Section 260A Section 147

Issues it is cited on

section 274(1)section 43b(f)section 2(45)section 36(l)(iii)section 211 section 271(l)section 32(1)(iia)house property income section 140 section 271(l)(c)full and true disclosure additional depreciation

Judgments citing Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd.

Klin Industries, Sandha Khamidana, Junagadh vs. The ACIT, Circle, Junagadh

In the result, the appeal of the assessee is allowed

ITA 857/RJT/2025[2014-15]Status: HeardITAT Rajkot15 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini

For Appellant: Shri R.B. Shah, ARFor Respondent: Shri Gopi Nath Chaubey, Sr. DR

Section 115JSection 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 273BSection 80J

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.857/RJT/2025 िनधा"रण वष" / Assessment Year: (2014-15) Klin Industries Assistant Commissioner of Saandha, Khamidana, Income-tax, Circle-Junagadh बनाम/ Junagadh-362220 (Gujarat) Vs. "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFK6145M (Appellant) (Respondent) Appellant by : Shri R.B. Shah, AR Respondent by : Shri Gopi Nath Chaubey, Sr. DR Date of Hearing : 24/12/2025 Date of Pronouncement : 15/01/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, AM…

Income-Tax Officer-8(3)(1), Mumbai vs. Vibgyor Texotech Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4705/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Sept 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble ()

Section 143(3)Section 147Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER) ITA No. 4705/MUM/2025 Assessment Year: 2009-10 ITO-8(3)(1), Room No. 617, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Appellant Vs. Vibgyor Texotech Ltd., 309, Navyug, 167 Tokersi Jivraj Road, Sewree, Mumbai-400015. PAN NO. AACCV 0752 D Respondent Assessee by Revenue by Date of Hearing Date of pronouncement : None : Mr. Vivek Perampurna, CIT-DR : 09/09/2025 : 09/09/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed aga…

Gaurav Ajmera, Ratlam vs. DCIT(Central)-2, Indore

Accordingly, Ground No.2 raised by the Revenue is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

…Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 1 अपीलीय अधिकरण, इन्दौर न्यायपीठ, इन्दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No. 808/Ind/2024 Assessment Year: 2017-18 Gaurav Ajmera 38, Ram Mohalla, Ratlam (Appellant / Assessee) DCIT (Central)-2 Indore (Respondent /Revenue ) बनाम/ Vs. P.A. No. AGLPA8863C Assessee by | Shri Pawan Ved, AR Revenue by | Shri Ashish Porwal, Sr. DR Date of Hearing: 07.08.2025 Date of Pronouncement: 25.08.2025 आदेश/ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by orde…

Jethanand Atmaram Dhanwani, Adipur vs. ITO Ward - 1, Gandhidham

In the result, appeal filed by the assessee is allowed

ITA 51/RJT/2025[2014-15]Status: DisposedITAT Rajkot04 Jun 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 51/Rjt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. Ito, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/Pan/Gir No.: Afvpd8813Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 10/03/2025 Date Of Pronouncement : 04/06/2025

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH(SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 51/RJT/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. ITO, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/PAN/GIR No.: AFVPD8813Q (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. A.R. Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 10/03/2025 Date of Pronouncement : 04/06/2025 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assess…

Kaleem M. Khan, Navi Mumbai vs. ITO WD 22(3)(2), Navi Mumbai

The appeal is disposed of in the aforesaid terms

ITA 3484/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Jan 2025AY 2010-11

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2010-11 Mr. Kaleem M. Khan Vs. Income Tax Officer, A-701, Ghanashyam Bhawan, Ward-22(3)(2), Mumbai. Plot No. 10, Sector – 3, (Respondent) Ghansoli, Navi Mumbai 400 701. Pan : Apspk7646H (Appellant)

For Appellant: Shri Devendra JainFor Respondent: Ms. Monika H. Pande

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : A.Y : 2010-11 Mr. Kaleem M. Khan Vs. Income Tax Officer, A-701, Ghanashyam Bhawan, Ward-22(3)(2), Mumbai. Plot no. 10, Sector – 3, (Respondent) Ghansoli, Navi Mumbai 400 701. PAN : APSPK7646H (Appellant) Appellant by : Shri Devendra Jain Respondent by : Ms. Monika H. Pande Date of Hearing : 21/01/2025 Date of Pronouncement : 21/01/2025 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : By this appeal, the assessee is challenging the concurrent orders pa…

Lyka Labs Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(2)(1), Mumbai

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1417/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Jun 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1415/Mum./2024 (Assessment Year : 2010-11) ITA no.1416/Mum./2024 ITA no.1417/Mum./2024 (Assessment Year : 2011-12) (Assessment Year : 2014-15) Lyka Labs Limited Ground Floor- Spencer Bldg, Forjett Street, ……………. Appellant AK Marg, Mumbai-400036 PAN – AAACL0820G v/s DCIT-2(2)(1) Aaykar Bhavan, Maharshi Karve ……………. Respondent Marg, Marine Line Mumbai-400020 Assessee by :Shri Jayesh Dadia Revenue by :Shri Mirza Azhar Beig Date of Hearing – 22/05/202…

Lyka Labs Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(2)(1), Mumbai

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1416/MUM/2024[2011-12]Status: DisposedITAT Mumbai06 Jun 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

Lyka Labs Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(2)(1), Mumbai

In the result, the appeal by the assessee for the assessment years 2010-

ITA 1415/MUM/2024[2010-11]Status: DisposedITAT Mumbai06 Jun 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Jayesh DadiaFor Respondent: Shri Mirza Azhar Beig

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 256/RPR/2023[2015-16]Status: DisposedITAT Raipur25 Oct 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 256/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sakshi Gopal Aggarwal &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 256/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg (C.G.)-490 006 PAN : DDCPS1720P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bhilai, Durg (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sakshi Gopal Aggarwal & Siddharth Parakh, CAs Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.…

Hasmukhbhai Dahyabhai Patel, Vapi vs. Dy. Commissioner of Income Tax, Vapi Circle, Vapi

In the result, appeal filed by the assessee is allowed

ITA 115/SRT/2023[2012-13]Status: DisposedITAT Surat19 Sept 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Bandish Soparkar, AdvocateFor Respondent: Shri Vinod Kumar, Sr- DR

Section 143(3)Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.115/SRT/2023 ("नधा"रणवष" / Assessment Years: (2012-13) (Virtual Court Hearing) Hasmukbhai Dahyabhai Patel Dy. Commissioner of Income- Kevdi Fadiya, Vapi Chala- tax, Vapi Circle, Vapi, Income Vs. Vapi, 8th Floor, 396191 Tax Office, Fortune Square-II, Above TBZ, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABTPP 6530 G (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by : Shri Bandish Soparkar, Advocate राज" की ओर से/Revenue by : Shri Vinod Kumar, Sr- DR सुनवा…

Ashok Kumar Singh, Durg vs. Income Tax Officer-2(2), Bhilai, Durg

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 150/RPR/2023[2010-11]Status: DisposedITAT Raipur04 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 150/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) Pan : Bcfps1394K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 150/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Ashok Kumar Singh P-10, Rishab Green City, Pulgaon, Durg-491 001 (C.G) PAN : BCFPS1394K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(2), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncemen…

Prashant Manohar Bhagwat, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 86/RPR/2023[2014-5]Status: DisposedITAT Raipur18 Aug 2023

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 86/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 Pan : Ahfpb6105K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 86/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Prashant Manohar Bhagwat H. No.11, South Avenue, Choubey Colony, Raipur (C.G.)-492 001 PAN : AHFPB6105K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.08.2023 घोषणा क" तार"ख / Date of Pr…

Khomram Chandrawanshi (HUF), Raipur vs. Income Tax Officer-4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 165/RPR/2022[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 165/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (Huf) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) Pan : Aakhk2082E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 10(38)Section 143(3)Section 271(1)(c)Section 274Section 4

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 165/RPR/2022 "नधा"रण वष" / Assessment Year : 2014-15 Khomram Chandrawanshi (HUF) House No.18, Ring Road Chowk, Krishnasakha Society, Rohinipuram, Raipur-492 001 (C.G) PAN : AAKHK2082E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Aggarwal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…