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

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.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 274Section 115JBSection 143(2)Section 260ASection 147

Issues it is cited on

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

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

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…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 Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Rajan Kalimuthu, Chennai vs. CIT, Chennai

The appeal stands allowed in terms of our above order

ITA 336/CHNY/2022[2014-15]Status: DisposedITAT Chennai06 Dec 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Y. Sridhar (Advocate) &For Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 271(1)(c)Section 274Section 54

…not specify the exact charge viz. concealment of income or furnishing of inaccurate particulars of income. For the same, reliance was placed, inter-alia, on the decision of Hon’ble Bombay High Court in Pr. CIT vs. Goa Coastal Resorts and Recreation (P.) Ltd. (113 Taxmann.com 574). The Special Leave Petition filed by the revenue was dismissed by Hon’ble Apex Court. However, this plea was rejected by Ld. CIT(A) considering the decision of Hon’ble Madras High Court in Sundaram Finance Ltd. (403 ITR 407) as well as the decision in Gangotri Textiles Ltd. vs. DCIT (121 Taxmann.com 171). Further, the issue was to be dec…

Kamlesh M. Kanungo, Mumbai vs. DCIT CC 1(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1618/MUM/2021[2007-08]Status: DisposedITAT Mumbai03 Oct 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri Gagan Goyalkamlesh M. Kanungo, C/O. D.C. Bothra& Co. Llp (Ca), (Formerly Known As D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai-400004. Pan: Abbpk9675R ...... Appellant Vs. Dy.Cit- Cc-1(4), 9Th Floor, Old Cgo Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Rajkumar Singh Respondent By : Sh. Manoj Sinha Date Of Hearing : 08/07/2022 Date Of Pronouncement : 03/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-47, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 10.02.2021 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2007-08. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Rajkumar SinghFor Respondent: Sh. Manoj Sinha
Section 133Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kamlesh M. Kanungo, C/o. D.C. Bothra& Co. LLP (CA), (Formerly known as D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400004. PAN: ABBPK9675R ...... Appellant Vs. Dy.CIT- CC-1(4), 9th Floor, Old CGO Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant by : Sh. Rajkumar Singh Respondent by : Sh. Manoj Sinha Date of hearing : 08/07/2022 Date of pronouncement : 03/10/2022 ORDER PER GAGAN GOYAL, A.M…

Jagdish Vishwanath Kankrej, Nashik vs. Assistant Commissioner of Income-Tax, Circle - 1, Nashik

In the result, the appeal of the assessee is allowed

ITA 2387/PUN/2017[2013-14]Status: DisposedITAT Pune21 Feb 2020AY 2013-14

Bench: Shri George Mathan, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Sanket JoshiFor Respondent: Shri Rajendra Prasad
Section 143(3)Section 271Section 271(1)(c)Section 274

…faction for penalty is for concealment of particulars or furnishing of inaccurate particulars of income. He therefore relying on the decision of Hon’ble Bombay High Court in the case of PCIT Vs. Goa Coastal Resorts & Recreation Pvt. Ltd., reported in (2020) 113 Taxmann.com 574 submitted that no penalty is leviable. Ld.D.R. on the other hand, supported the order of lower authorities. 6. We have heard the rival contentions and perused the material on record. The issue in the present appeal is with respect to levy of penalty u/s 271(1)(c) of the Act. A perusal of the assessment order shows that the A.O has init…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2144/PUN/2017[2006-07]Status: DisposedITAT Pune21 Feb 2020AY 2006-07

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond
Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2140 to 2144/PUN/2017 Assessment Years : 2002-03 to 2006-07 Avinash J. Naik, F-4 Tuljai Cirlcle, Nagala Park, Kolhapur. PAN ; AASPN 4101 F Appellant Vs. I.T.O. Ward 1(4), Kolhapur Respondent Appellant by : Shri M.K. Kulkarni Respondent by : ShrI Rajendra B. Dond Date of hearing : 20-02-2020 Date of Pronouncement: 21 -02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against consolidated order of the…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2143/PUN/2017[2005-06]Status: DisposedITAT Pune21 Feb 2020AY 2005-06

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond
Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2140 to 2144/PUN/2017 Assessment Years : 2002-03 to 2006-07 Avinash J. Naik, F-4 Tuljai Cirlcle, Nagala Park, Kolhapur. PAN ; AASPN 4101 F Appellant Vs. I.T.O. Ward 1(4), Kolhapur Respondent Appellant by : Shri M.K. Kulkarni Respondent by : ShrI Rajendra B. Dond Date of hearing : 20-02-2020 Date of Pronouncement: 21 -02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against consolidated order of the…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2142/PUN/2017[2004-05]Status: DisposedITAT Pune21 Feb 2020AY 2004-05

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond
Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2140 to 2144/PUN/2017 Assessment Years : 2002-03 to 2006-07 Avinash J. Naik, F-4 Tuljai Cirlcle, Nagala Park, Kolhapur. PAN ; AASPN 4101 F Appellant Vs. I.T.O. Ward 1(4), Kolhapur Respondent Appellant by : Shri M.K. Kulkarni Respondent by : ShrI Rajendra B. Dond Date of hearing : 20-02-2020 Date of Pronouncement: 21 -02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against consolidated order of the…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2141/PUN/2017[2003-04]Status: DisposedITAT Pune21 Feb 2020AY 2003-04

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond
Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2140 to 2144/PUN/2017 Assessment Years : 2002-03 to 2006-07 Avinash J. Naik, F-4 Tuljai Cirlcle, Nagala Park, Kolhapur. PAN ; AASPN 4101 F Appellant Vs. I.T.O. Ward 1(4), Kolhapur Respondent Appellant by : Shri M.K. Kulkarni Respondent by : ShrI Rajendra B. Dond Date of hearing : 20-02-2020 Date of Pronouncement: 21 -02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against consolidated order of the…

Avinash Jineshwar Naik, Kolhapur vs. Income-Tax Officer, Ward - 1(4), Kolhapur

In the result, all the appeals of the assessee are allowed

ITA 2140/PUN/2017[2002-03]Status: DisposedITAT Pune21 Feb 2020AY 2002-03

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri M.K. KulkarniFor Respondent: ShrI Rajendra B. Dond
Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2140 to 2144/PUN/2017 Assessment Years : 2002-03 to 2006-07 Avinash J. Naik, F-4 Tuljai Cirlcle, Nagala Park, Kolhapur. PAN ; AASPN 4101 F Appellant Vs. I.T.O. Ward 1(4), Kolhapur Respondent Appellant by : Shri M.K. Kulkarni Respondent by : ShrI Rajendra B. Dond Date of hearing : 20-02-2020 Date of Pronouncement: 21 -02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These five appeals filed by the assessee are directed against consolidated order of the…

Srichand G. Galani, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

In the result, both the appeals of the assessee are allowed

ITA 2309/PUN/2017[2008-09]Status: DisposedITAT Pune19 Feb 2020AY 2008-09

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri V.L. JainFor Respondent: ShrI Rajendra B. Dond
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2309/PUN/2017 Assessment Year : 2008-09 Shri Srichand G. Galani „E‟ Wing, KK Market, Pune Satara Road, Near Shankar Maharaj Math, Pune-411 043. ABJPG 4152 H Appellant Vs. The Dy. Commissioner of Income Tax, Circle 6, Pune Respondent Appellant by : Shri V.L. Jain Respondent by : ShrI Rajendra B. Dond Date of hearing : 18-02-2020 Date of Pronouncement: 20-02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: This appeal filed by the assessee is directed again…

Trade Centre Developers and Builders Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

In the result, both the appeals of the assessee are allowed

ITA 2312/PUN/2017[2003-04]Status: DisposedITAT Pune18 Feb 2020AY 2003-04

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Rajiv ThakkarFor Respondent: ShrI Rajendra B. Dond
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2311 and 2312/PUN/2017 Assessment Years : 2001-02 & 2003-04 Trade Centre Developers & Builders Pvt. Ltd., 3 / 4 Parmar Chambers, Sadhu Vaswani Chowk, Pune-411 001 PAN : AAACT 6847M Appellant Vs. The Dy. Commissioner of Income Tax, Circle 7, Pune Respondent Appellant by : Shri Rajiv Thakkar Respondent by : ShrI Rajendra B. Dond Date of hearing : 17-02-2020 Date of Pronouncement: 18-02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These are two appeals…

Trade Centre Developers and Builders Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

In the result, both the appeals of the assessee are allowed

ITA 2311/PUN/2017[2001-02]Status: DisposedITAT Pune18 Feb 2020AY 2001-02

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Rajiv ThakkarFor Respondent: ShrI Rajendra B. Dond
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 2311 and 2312/PUN/2017 Assessment Years : 2001-02 & 2003-04 Trade Centre Developers & Builders Pvt. Ltd., 3 / 4 Parmar Chambers, Sadhu Vaswani Chowk, Pune-411 001 PAN : AAACT 6847M Appellant Vs. The Dy. Commissioner of Income Tax, Circle 7, Pune Respondent Appellant by : Shri Rajiv Thakkar Respondent by : ShrI Rajendra B. Dond Date of hearing : 17-02-2020 Date of Pronouncement: 18-02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: These are two appeals…