What is Prasanna Dugar v. CIT authority for?

Penalty under section 271(1)(c) can be levied even if the assessee voluntarily discloses income after detection by the department or subsequent to a search, especially when the explanation provided is not bona fide or cannot be substantiated.

How many judgments cite Prasanna Dugar v. CIT?

49 judgments on BharatTax cite Prasanna Dugar v. CIT (70 Taxmann.com 175), spanning 2018 to 2025.

Which sections of the Income Tax Act does Prasanna Dugar v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 271(1)(c), Section 274, Section 147, Section 148, Section 153A.

Prasanna Dugar v. CIT (70 Taxmann.com 175)

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4175/DEL/2025[2019-20]Status: DisposedITAT Delhi10 Nov 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…the assessee relied upon the orders of the ld. CIT(A) whereas the ld. DR relied upon the penalty order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4174/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…the assessee relied upon the orders of the ld. CIT(A) whereas the ld. DR relied upon the penalty order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4173/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…the assessee relied upon the orders of the ld. CIT(A) whereas the ld. DR relied upon the penalty order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section…

DCIT, Delhi vs. Ajayvision Education Private Limited, Delhi

In the result, all the appeals of the Revenue in ITA Nos

ITA 4172/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Himanshu Gupta, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 147Section 148Section 201Section 270ASection 271(1)(c)Section 274

…the assessee relied upon the orders of the ld. CIT(A) whereas the ld. DR relied upon the penalty order and contended that the additions were made on the basis of search and relied on the decision of the Hon'ble Supreme Court in the case of Prasanna Duggar 373 ITR 681 wherein the hon’ble court dismissed the SLP filed against the Calcutta High Court in 371 ITR 19(Cal). 7. The representatives of both the sides were heard at length, the case records carefully perused. We find that the notice u/s 274 r.w..s 271(1)(c) of the Act which was issued and served upon the assessee read as under: "Notice under section…

Assistant Commissioner of Income Tax, Central Circle-1, Ranchi vs. Shri Kamal Bhushan, Ranchi

In the result, appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 36/RAN/2021[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 36/Ran/2021 (Assessment Year-2014-15) (Virtual Hearing) A.C.I.T., Shri Kamal Bhushan, Central Circle-1, Bishwanath Bhawan, Sukhdeo Vs. Ranchi. Nagar, Behind Uphar Cinema, Hehal, Madhukam, Ranchi-834005. PAN No. AFIPB 1844 G Appellant/ Assessee Respondent/ Revenue C.O. No. 20/Ran/2021 (Arising out of ITA No. 36/Ran/2021)(AY: 2014-15) Shri Kamal Bhushan, A.C.I.T., Bishwanath Bhawan, Sukhdeo Nagar, Central Circle-1, Vs. Behind Uphar Cinema, Hehal, Ranchi.…

Suresh Chand Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

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

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.3665/Del/2023 (ASSESSMENT YEAR 2015-16) Amit Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AGBPB 2366DJ (Appellant) (Respondent) Suresh Chand Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AANPC 3204B (Appellant) (Respondent) Assessee by Shri Ruchesh Sinha, Adv. Respondent by Shri Om Parkash, S…

Amit Bansal, Haryana vs. ACIT, Central Circle-16, Delhi

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

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.3665/Del/2023 (ASSESSMENT YEAR 2015-16) Amit Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AGBPB 2366DJ (Appellant) (Respondent) Suresh Chand Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AANPC 3204B (Appellant) (Respondent) Assessee by Shri Ruchesh Sinha, Adv. Respondent by Shri Om Parkash, S…

Amit Bansal, Haryana vs. ACIT Central Circle-16, Delhi

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

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.3665/Del/2023 (ASSESSMENT YEAR 2015-16) Amit Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AGBPB 2366DJ (Appellant) (Respondent) Suresh Chand Bansal ACIT C/o M/s Ganesh Lal Central Circle-16 Shri Chand, Janta Bazzar Vs. Delhi Jind, SCH No.6, Jind Haryana-126102 PAN-AANPC 3204B (Appellant) (Respondent) Assessee by Shri Ruchesh Sinha, Adv. Respondent by Shri Om Parkash, S…

Ajit Narayan Patil, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

In the result, appeals of the assessee are dismissed

ITA 1399/PUN/2023[2016-17]Status: DisposedITAT Pune20 Feb 2024AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshali

For Appellant: NoneFor Respondent: Shri Gaurav K. Singh, DR

Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „SMC‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.1398 & 1399/PUN/2023 (A.Y. 2014-15 & 2016-17) Ajit Narayan Patil, vs ACIT, Central Circle, Plot No.29A, Sham Society, Kolpaur. Near Crusher, Karveer, Kolhapur (Maharashtra) PAN: ABQPP 6656 A Appellant Respondent Assessee by : None Revenue by : Shri Gaurav K. Singh, DR Date of hearing : 19/02/2024 Date of pronouncement : 20/02/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the assessee emanates from the separate orders of Co…

Ajit Narayan Patil, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

In the result, appeals of the assessee are dismissed

ITA 1398/PUN/2023[2014-15]Status: DisposedITAT Pune20 Feb 2024AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshali

For Appellant: NoneFor Respondent: Shri Gaurav K. Singh, DR

Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „SMC‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.1398 & 1399/PUN/2023 (A.Y. 2014-15 & 2016-17) Ajit Narayan Patil, vs ACIT, Central Circle, Plot No.29A, Sham Society, Kolpaur. Near Crusher, Karveer, Kolhapur (Maharashtra) PAN: ABQPP 6656 A Appellant Respondent Assessee by : None Revenue by : Shri Gaurav K. Singh, DR Date of hearing : 19/02/2024 Date of pronouncement : 20/02/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the assessee emanates from the separate orders of Co…

Mangal & Mangal, Trichy vs. ACIT, Trichy

In the result, appeal filed by the assessee is allowed

ITA 2207/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. R Mohan Reddy, CIT

Section 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/s. Mangal & Mangal, The Assistant Commissioner of 25, N.S.B. Road, Teppakulam, v. Income Tax, Trichy – 620 002. Central Circle -1, [PAN: AAIFM-3378-B] No. 44, Williams Road, Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

Vinod (Ratan) Suhalka, Udaipur vs. ACIT, Central Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

…am supported in my view as above by the decision of the Hon. Calcutta High Court in the case of Prasanna Dugar 371 ITR 19. The assessee's SLP against the decision of the Hon. High Court has been dismissed by the Hon. Supreme Court vide order dated 01.05.2015, 373 ITR 681 The facts in the case before the Hon High Court were that a search under section 132 was conducted at the premises of the assessee on February 3, 2009. In the course of the search, the assessee made voluntary disclosure under section 132(4) disclosing a sum of Rs. 70,00,000/- for the AY 2008-09. On the basis of the disclosure, the assessee filed…