Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd.

124 Taxmann.com 249Supreme Court of India2021#1031 most cited

What is Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. authority for?

A penalty levied under Section 271(1)(c) is not sustainable if the notice issued under Section 274 fails to specifically mention whether the charge relates to concealment of income or furnishing inaccurate particulars of income. The Assessing Officer must specify the exact charge for the penalty to be valid.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd. · 124 Taxmann.com 249 · Section 271(1)(c) · Section 274 · penalty validity · specific charge · notice defect · concealment of income · inaccurate particulars · penalty sustainability

Sections most often in play

Section 271(1)(c)Section 274Section 153ASection 143(3)Section 132(1)Section 132(4)Section 275Section 270A

Issues it is cited on

section 274(1)section 271(c)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomefurnishing inaccurate particulars of incomesection 140penalty proceedings initiated

Judgments citing Pr. CIT v. Golden Peace Hotels and Resorts (P) Ltd.

Vijay Kedia (HUF), Jaipur vs. ACIT, Jaipur

In the result, this appeal of the assessee is allowed

ITA 1266/JPR/2019[2008-09]Status: DisposedITAT Jaipur30 Jul 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1266/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 M/S Vijay Kedia, Cuke A.C.I.T., 1307, Gopal Ji Ka Rasta, Johari Vs. Central Circle-1, Bazar, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabhv 6449 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.R. Sharma (Ca)& Shri R.K. Bhatra (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 19/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/07/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 1, Jaipur Dated 02/09/2019 For The A.Y. 2008-09, Wherein Following Grounds Have Been Taken. “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Is Wrong, Unjust & Has Erred In Law In Not Accepting Plea Of The Appellant That The Notice Issued By The Assessing Officer U/S 271(1)(C) Of The I.T. Act, 1961 Is Wrong & Bad In Law Inasmuch As It Did Not Specify In Which Limb Of Sec. 271(1)(C) Of The Income Tax Act, 1961 The Penalty Proceedings Has Been Initiated I.E. Whether For Concealment Of Income Or Furnishing Of Inaccurate Particulars Of Income.

For Appellant: Shri S.R. Sharma (CA)&For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 143(1)Section 147Section 271Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1266/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 M/s Vijay Kedia, cuke A.C.I.T., 1307, Gopal Ji Ka Rasta, Johari Vs. Central Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHV 6449 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA)& Shri R.K. Bhatra (CA) jktLo dh vksj ls…

Shrivallabh V.Shete, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5, Pune

In the result, the appeals are allowed

ITA 539/PUN/2018[2011-12]Status: DisposedITAT Pune18 May 2021AY 2011-12

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.538 & 539/Pun/2018 िनधा"रण वष" / Assessment Years : 2009-10 & 2011-12

Section 144Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.538 & 539/PUN/2018 िनधा"रण वष" / Assessment Years : 2009-10 & 2011-12 Shrivallabh V. Shete, Vs. DCIT, Circle-5, Shree Associates, 24, Pune Bhagwati Complex, 4th Floor, Above Bharti Sah. Bank Ltd., PAN Card Club Road, Baner, Pune 411 045 PAN : AVJPS3017K Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Shri Mahadevan A.M. Krishanan Date of hearing 17-05-2021 Date of pronouncement 18-05-2021 आदेश / ORDER PER R.S.SYAL, V…

Shrivallabh V. Shete, Pune vs. Deputy Commissioner of Income-Tax, Circle - 5, Pune

In the result, the appeals are allowed

ITA 538/PUN/2018[2009-10]Status: DisposedITAT Pune18 May 2021AY 2009-10

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.538 & 539/Pun/2018 िनधा"रण वष" / Assessment Years : 2009-10 & 2011-12

Section 144Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.538 & 539/PUN/2018 िनधा"रण वष" / Assessment Years : 2009-10 & 2011-12 Shrivallabh V. Shete, Vs. DCIT, Circle-5, Shree Associates, 24, Pune Bhagwati Complex, 4th Floor, Above Bharti Sah. Bank Ltd., PAN Card Club Road, Baner, Pune 411 045 PAN : AVJPS3017K Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Shri Mahadevan A.M. Krishanan Date of hearing 17-05-2021 Date of pronouncement 18-05-2021 आदेश / ORDER PER R.S.SYAL, V…

Vijay Mohan Harde, Ahmednagar vs. Assistant Commissioner of Income Tax, Ahmednagar

In the result, the appeal is allowed

ITA 588/PUN/2017[2011-12]Status: DisposedITAT Pune17 May 2021AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.588/Pun/2017 िनधा"रण वष" / Assessment Year : 2011-12

Section 143(3)Section 271Section 271(1)(c)Section 274Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.588/PUN/2017 िनधा"रण वष" / Assessment Year : 2011-12 Vijay Mohan Harde, Vs. ACIT, Ahmednagar A/P.Deolali, Tal. Pravra, Dist. Rahuri PAN : ABEPH4172K Appellant Respondent Assessee by Shri S.N. Puranik Revenue by Shri S.P. Walimbe Date of hearing 13-05-2021 Date of pronouncement 17-05-2021 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order dated 04-11-2016 passed by the CIT(A)-2, Pune confirming…

Jitesh Jayendra Bhadaliya, Mumbai vs. ITO 33(2)(1), Mumbai

ITA 7272/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 Mar 2021AY 2014-15

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Shri Jitesh Jayendra Bhadaliya Income Tax Officer-33(2)(1) A/1104, Vasant Aradhana Tower Vs. Room No. 613, C-12, Chsl, Mahavir Nagar, Pratyakshakar Bhavan, Dahanukarwadi, Kandivali (W), Bandra Kurla Complex, Mumbai - 400067 Bandra (East), Mumbai - 400051

For Appellant: Shri Kumar Kale , A.RFor Respondent: Ms. Usha Gaikwad, D.R
Section 10(38)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274Section 68Section 69C

…ITA No. 7272/Mum/2018 A.Y. 2014-15 1 Shri Jitesh Jayendra Bhadaliya Vs. Income Tax Officer-33(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Shri Jitesh Jayendra Bhadaliya Income Tax Officer-33(2)(1) A/1104, Vasant Aradhana Tower Vs. Room No. 613, C-12, CHSL, Mahavir Nagar, Pratyakshakar Bhavan, Dahanukarwadi, Kandivali (W), Bandra Kurla Complex, Mumbai - 400067 Bandra (East), Mumbai - 400051 PAN No. AACPB3044P (Assessee) (Revenue) Assessee by : Shri Kumar Kale , A.R Revenue by : Ms. Usha Gaikwad, D.R Da…