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)

Pushpa Rani, Delhi vs. ACIT Central Circle-2, Delhi

In the result, the appeal of the assessee is dismissed

ITA 359/DEL/2022[2007-08]Status: DisposedITAT Delhi20 Dec 2022AY 2007-08

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.360 to 365/Del/2022 [Assessment Years : 2012-13, 2011-12, 2010-11, 2009-10, 2008-09, 2007-08] Pushpa Rani, vs ACIT, A-37, 3rd Floor, Opp. Kalkaji Central Cirlce-9, Bus, East of Kailash, New Delhi-110002. Delhi-110065. PAN-ACYPR7962A APPELLANT RESPONDENT ITA Nos.355 to 358/Del/2022 [Assessment Years : 2011-12, 2010-11, 2009-10, 2008-09] Pushpa Rani, vs ACIT, A-37, 3rd Floor, Opp. Kalkaji Central Cirlce-9, Bus, East of Kailash, Delhi. Delhi-110065. PAN-ACYPR…

Pushpa Rani, Delhi vs. ACIT Central Circle-9, Delhi

In the result, the appeal of the assessee is dismissed

ITA 358/DEL/2022[2008-09]Status: DisposedITAT Delhi20 Dec 2022AY 2008-09

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.360 to 365/Del/2022 [Assessment Years : 2012-13, 2011-12, 2010-11, 2009-10, 2008-09, 2007-08] Pushpa Rani, vs ACIT, A-37, 3rd Floor, Opp. Kalkaji Central Cirlce-9, Bus, East of Kailash, New Delhi-110002. Delhi-110065. PAN-ACYPR7962A APPELLANT RESPONDENT ITA Nos.355 to 358/Del/2022 [Assessment Years : 2011-12, 2010-11, 2009-10, 2008-09] Pushpa Rani, vs ACIT, A-37, 3rd Floor, Opp. Kalkaji Central Cirlce-9, Bus, East of Kailash, Delhi. Delhi-110065. PAN-ACYPR…

Pushpa Rani, Delhi vs. ACIT Central Circle-9, Delhi

In the result, the appeal of the assessee is dismissed

ITA 357/DEL/2022[2009-10]Status: DisposedITAT Delhi20 Dec 2022AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.360 to 365/Del/2022 [Assessment Years : 2012-13, 2011-12, 2010-11, 2009-10, 2008-09, 2007-08] Pushpa Rani, vs ACIT, A-37, 3rd Floor, Opp. Kalkaji Central Cirlce-9, Bus, East of Kailash, New Delhi-110002. Delhi-110065. PAN-ACYPR7962A APPELLANT RESPONDENT ITA Nos.355 to 358/Del/2022 [Assessment Years : 2011-12, 2010-11, 2009-10, 2008-09] Pushpa Rani, vs ACIT, A-37, 3rd Floor, Opp. Kalkaji Central Cirlce-9, Bus, East of Kailash, Delhi. Delhi-110065. PAN-ACYPR…

Shri Himanshu Prafulchandra Varia, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

ITA 909/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2010-11

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri Mukeshkumar Sharma, Sr.D.R

Section 131Section 139(5)Section 250(6)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2010-11 Shri Himanshu The DCIT, Prafulchandra Varia C- Circle-4(1)(2), 1001, Ashavari Tower, Vs Ahmedabad Near Ramdevnagar, (Respondent) Satellite, Ahmedabad- 380015 PAN: (Appellant) Appellant by : Shri P.F. Jain, A.R. Respondent by : Shri Mukeshkumar Sharma, Sr.D.R. Date of hearing : 05-04-2022 Date of pronouncement : 22-06-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the Assessee against the o…

Iris Engineering Industries P Ltd., Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1437/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 1437/Chny/2017 िनधा"रण वष"/Assessment Year:2012-13 M/S. Iris Engineering Industries Pvt. The Assistant Commissioner Of Ltd., (Now Known As M/S. Ravilla Vs. Income Tax, Corporate Circle 2, Aerospace Industries P. Ltd.), No. 178, Coimbatore. Aerodrome Road, Singanallur, Coimbatore 641 005. [Pan:Aaaci8996G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Dr. S. Palani Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 08.06.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Coimbatore Dated 31.03.2017 Relevant To The Assessment Year 2012-13 In Confirming The Levy Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Dr. S. Palani Kumar, CIT

Section 133ASection 139(1)Section 139(4)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)

…have held that Penalty u/s 271(1)(c) is leviable finds support in the decisions of the Courts viz. Hon'ble Calcutta High Court’s decision in the case of CIT V Prasanna Dugar [2015] 371 ITR 19 (followed by dismissal of SLP by Hon'ble Supreme Court reported at 373 ITR 681, Hon'ble Delhi High Court's decision in the case of CIT Vs Usha International Ltd 254 CTR 509, Hon'ble Punjab and Haryana High court in the case of Rajesh Chawla Vs CIT 154 Taxman 364 and Hon'ble High Court of Madras in the case of R. Padmanabhan 371 ITR 211. 7 I.T.A. No.1437/Chny/17 8. The facts of the case laws quoted by the assessee are not r…

R G Patil & Company, Haveri vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

In the result, these 2 appeals of the assessee in ITA Nos

ITA 352/BANG/2021[2010-11]Status: DisposedITAT Bangalore31 May 2022AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)

Section 271(1)(c)

…e, the assessee is liable for penalty under section 271(1)(c) on the undisclosed income of Rs.8,50,000/- offered in the return of income filed under section 153C. Reliance is placed on the decision of Hon'ble Supreme Court in the case of Prasanna Dugar v. CIT 373 ITR 681 (SC) wherein, decision of Hon'ble Calcutta High Court 371 ITR 19 (Cal), was upheld by the Hon'ble Supreme Court. In this case, the assessee filing return but riot disclosing amount surrendered voluntarily in search action. The Hon'ble High Court held that penalty is leviable in view of Explanation-5A to section 271(1)(c) and the said decision was…

Sheikh Kutbuddin Habib, Coimbatore vs. ACIT, Coimbatore

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

ITA 264/CHNY/2017[2011-12]Status: DisposedITAT Chennai18 Aug 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 263 & 264/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11 & 2011-12

For Appellant: Shri K. Raghu, CAFor Respondent: Shri G. Suresh Periasamy, JCIT

Section 131Section 139(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…me and pursuant to search assessee filed revised return admitting additional income then penalty u/s.271(1)(c) of the Act is leviable. The said decision has been upheld by the Hon’ble Supreme Court while dismissing SLP filed by the assessee reported in [2015] 373 ITR 681. The Hon’ble Delhi High Court in the case of CIT vs. Usha International Ltd., [2012] 254 CTR 509 has considered an identical issue in light of survey conducted in the case of the assessee and declared additional income pursuant to survey, held that when assessee 21 I.TA. Nos. 263 & 264/Chny/2017 has filed revised return only when it was cornere…

Sheikh Kutbuddin Habib, Coimbatore vs. ACIT, Coimbatore

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

ITA 263/CHNY/2017[2010-11]Status: DisposedITAT Chennai18 Aug 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 263 & 264/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11 & 2011-12

For Appellant: Shri K. Raghu, CAFor Respondent: Shri G. Suresh Periasamy, JCIT

Section 131Section 139(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 274

…me and pursuant to search assessee filed revised return admitting additional income then penalty u/s.271(1)(c) of the Act is leviable. The said decision has been upheld by the Hon’ble Supreme Court while dismissing SLP filed by the assessee reported in [2015] 373 ITR 681. The Hon’ble Delhi High Court in the case of CIT vs. Usha International Ltd., [2012] 254 CTR 509 has considered an identical issue in light of survey conducted in the case of the assessee and declared additional income pursuant to survey, held that when assessee 21 I.TA. Nos. 263 & 264/Chny/2017 has filed revised return only when it was cornere…

M/S. Guruprasad Infrastructure Pvt. Ltd., Baroda vs. The DCIT, Central Circle-1, Baroda

In the result, the appeal of the assessee is allowed

ITA 1658/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad19 Jul 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 1658-1659/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 M/S. Guruprasad Infrastructure D.C.I.T, Pvt. Ltd., Vs. Central Circle-1, 9, Shei Ram Nagar, B/H Rto, Baroda. Warasia Colony, Vadodara-390006. Pan: Aadcg6787C

Section 132Section 139Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1658-1659/AHD/2017 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 M/s. Guruprasad Infrastructure D.C.I.T, Pvt. Ltd., Vs. Central Circle-1, 9, Shei Ram Nagar, B/h RTO, Baroda. Warasia Colony, Vadodara-390006. PAN: AADCG6787C (Applicant) (Respondent) : Assessee by Shri S.N. Soparkar & Shri Nishith Shah, A.Rs : Revenue by Shri Mudit Nagpal, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 08/07/2019 घोषणा क" तार"ख /Date o…

Deputy Commissioner of Income Tax, Jaipur vs. Shri Kamal Sethia, Jaipur

In the result, both the appeals filed by the Revenue are dismissed

ITA 1498/JPR/2018[2014-15]Status: DisposedITAT Jaipur07 Jun 2019AY 2014-15

For Appellant: Shri Anil Goyal (CA)For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 132(1)Section 132(4)Section 139(1)Section 139(5)Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ’B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1498/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Deputy Commissioner of Income Sh. Kamal Sethia Vs. tax, Central Circle-1, Jaipur 801, Western Height, S-21, Shyam Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFEPS7265Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1499/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-1…