Pr.CIT v. Smt. Ritu Singal

92 Taxmann.com 224High Court2018#3753 most cited

What is Pr.CIT v. Smt. Ritu Singal authority for?

The penalty under Section 271AAA of the Income Tax Act is attracted when undisclosed income is admitted during a search, considering its essential purpose. This penalty rate of 10% of the undisclosed amount differs from the penalty under Section 271(1)(c) for concealed income.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Pr.CIT v. Smt. Ritu Singal · 92 Taxmann.com 224 · Section 271AAA · Section 271(1)(c) · undisclosed income · search assessment · penalty provisions · Delhi High Court

Judgments citing Pr.CIT v. Smt. Ritu Singal

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6880/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

ACIT, New Delhi vs. M/S. Abag Hi- Tech Education Pvt. Ltd., New Delhi

ITA 472/DEL/2016[2012-13]Status: DisposedITAT Delhi14 May 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Amit Singhania, AdvocateFor Respondent: Ms. Ashima Neb, Senior DR
Section 132Section 139(1)Section 143Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.472/Del./2016 (ASSESSMENT YEAR : 2012-13) ACIT, Central Circle 4, vs. M/s. ABAG Hi-Tech Education Pvt. Ltd., (erstwhile CC – 25) 106, Vishwadeep Tower, Plot No.4, New Delhi. District Centre Janakpuri, New Delhi – 110 058. (PAN : AAHCA9880C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Singhania, Advocate REVENUE BY : Ms. Ashima Neb, Senior DR Date of Hearing : 18.04.2019 Date of Order : 14.05.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The A…

S. Avtar Singh Kochar, Rohtak vs. DCIT, New Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 2969/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Charyavtar Singh Kochar, Vs. Dcit, C/O. S. K. Bansal, Ca, Central Circle-25, 101, First Floor, Kochar Market, New Delhi Jhajjar Road, Rohtak Pan: Aeopk4447F (Appellant) (Respondent)

For Appellant: Shri S. K. Bansal, CAFor Respondent: Shri S. S. Rana, CIT DR
Section 132Section 132(4)Section 143Section 143(1)Section 234ASection 271Section 271ASection 274(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER Avtar Singh Kochar, Vs. DCIT, C/o. S. K. Bansal, CA, Central Circle-25, 101, First Floor, Kochar Market, New Delhi Jhajjar Road, Rohtak PAN: AEOPK4447F (Appellant) (Respondent) Assessee by : Shri S. K. Bansal, CA Revenue by: Shri S. S. Rana, CIT DR Date of Hearing 28/02/2019 Date of pronouncement 25/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)-29, New Delhi dated 03.03.2015 for the Assessm…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Calcutta Industrial Supply Corp., Kolkata

ITA 1610/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Ambey Mining Pvt. Ltd., Kolkata

ITA 1607/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Aka Logistics Pvt. Ltd., Kolkata

ITA 1604/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Faridabad vs. Sh. Vikas Aggarwal, Gurgaon

In the result, appeals of the revenue is dismissed

ITA 1099/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Feb 2019AY 2011-12

Bench: Shri K.Narasimha Chary & Shri O.P. Meena

Section 132Section 132(1)Section 142Section 153BSection 2Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL ( DELHI BENCH: ‘I)’ NEW DELHI BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA No. 1099 /Del/2015 Assessment Year: 2011-12 DOT, Central Circle-02 vs Vikas Aggarwal, Faridabad 26-P, Sector-33, Gurgaon PAN AAIIPA0815G Assessee by Shri Ved Jain, Adv Shri Ashish Goyel, CA Revenue by Smt. Naina Soin Kapil, Sr. DR Date of Hearing 06.02.2019 Date of Pronouncement 6.02.2019 ORDER PER K.NARASIMHA CHARY: Challenging the orders dated 29/12/2014 in appeal number 46/CIT(A)(C)/GGN/2013-14 on the file of the learned Commissioner of Income Ta…

M/S. Narsi Iron and Steel Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result, the appeal is dismissed

ITA 3547/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Jan 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 132(4)Section 153ASection 271Section 271A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3547/Del./2015 Assessment Year: 2009-10 M/s. Narsi Iron & Steel Pvt. Ltd. S-1, vs. D.C.I.T., Central Circle-5 Industrial Area Site-A, Mathura (U.P.) New Delhi (PAN : AAACN3681P) (Appellant) (Respondent) Appellant by Shri S.S. Rana, CIT/DR Respondent by Shri Rajiv Saxena, Advocate and Shri Ajit Kumar Jha, Advocate Date of Hearing 05.12.2018 Date of Pronouncement 28.01.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee arises out of the order passe…

D.C.B.Ashok Kumar, Sivakasi vs. DCIT Corporate Circle 1(2), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 2381/CHNY/2018[2010-11]Status: DisposedITAT Chennai01 Jan 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.816/Chny/2013 "नधा"रण वष" /Assessment Year: 2008-09

For Appellant: Smt. C. Vatsala, CITFor Respondent: 09.01.2019
Section 132(4)Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271A

…आयकर अपील"य अ"धकरण ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.816/Chny/2013 "नधा"रण वष" /Assessment Year: 2008-09 Shri P.K. Duraisamy, Vs. Asst. Commissioner of Income 72, Mudali Thottam, Tax, Veerappanchatram, Central Circle-II, Erode – 638 004. Coimbatore. [PAN: ACRPD 1392F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri S. Sridhar, Advocate अपीलाथ" क" ओर से/ Appellant by : Smt. C. Vatsala, CIT ""…

Smt. Tripat Kaur, New Delhi vs. ACIT, New Delhi

Accordingly, the appeal filed by the assessee is partly allowed

ITA 2835/DEL/2015[2012-13]Status: DisposedITAT Delhi09 Oct 2018AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishismt. Tripat Kaur Vs. The Assistant A-29, Friends Colony, East Commissioner Of Income New Delhi Tax Pan: Aaapk8020A Central Circle- 14 New Delhi (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 154Section 271Section 271A

…Page 1 of 44 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Smt. Tripat Kaur Vs. The Assistant A-29, Friends Colony, East Commissioner of Income New Delhi Tax PAN: AAAPK8020A Central Circle- 14 New Delhi (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate Ashish Goel & Ashish Chadha CAs Revenue by: Shri Amit Jain, Sr. DR Date of Hearing 25/07/2018 Date of pronouncement 09/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal is filed by Smt. Tripat Kaur, (‗Assessee‘, ‗Appellant‘) against the…

The ACIT, 3(1), Indore vs. M/S. Kalani Industries Pvt. Ltd., Indore

In the result, the appeal of the Revenue is dismissed

ITA 16/IND/2015[2009-10]Status: DisposedITAT Indore17 Aug 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 132(4)Section 143(3)Section 153ASection 271A

…IPCA Laboratory Ltd. vs. Deputy Commissioner of Income Tax 266 ITR 521 and also in the case of CIT vs. N.C. Budharaja & CO. 204 ITR 412 (SC) further reliance is placed on the judgment of Hon'ble High Court of Delhi in the case of Pr. CIT vs. Smt. Ritu Singal 403 ITR 97(Del). 6. On the contrary Ld. Authorized Representative of the assessee supported the order of the ld. CIT(A). He submitted that during the course of recording of statement it was duly stated about the manner of undisclosed income was derived and substantiate, therefore, the ld. CIT(A) has rightly deleted the penalty. The ld. counsel further submi…

ACIT, New Delhi vs. M/S Ssa, International Ltd., New Delhi

ITA 5051/DEL/2013[2010-11]Status: DisposedITAT Delhi30 May 2018AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 132Section 132(1)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5051/Del./2013 (ASSESSMENT YEAR : 2010-11) ACIT, Central Circle 7, vs. M/s. SSA International Ltd., New Delhi. M – 71, Market, Greater Kailash Part-II, New Delhi – 110 048. (PAN : AACCS2413A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Kapoor, Advocate Shri Sumit Lal Chandani, Advocate Ms. Ananya Kapoor, Advocate REVENUE BY : Shri S.S. Rana, CIT DR Date of Hearing : 26.04.2018 Date of Order : 30.05.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The…