Prem Brothers Infrastructure LLP v. NFAC

142 Taxmann.com 38High Court2022#3743 most cited

What is Prem Brothers Infrastructure LLP v. NFAC authority for?

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

Prem Brothers Infrastructure LLP v. NFAC · penalty proceedings · limb of the charge · concealment of income · furnishing inaccurate particulars · section 271(1)(c) · section 274 · Assessing Officer · penalty notice

Also reported as

288 Taxmann 768

Sections most often in play

Section 270ASection 143(3)Section 270AASection 274Section 270A(8)Section 270A(9)Section 142(1)Section 271(1)(c)

Issues it is cited on

immunity under section 270aasection 270a(8)section 270aasection 274(1)section 270a(9)section 270(a)section 270a(2)section 271aab(1)section 158bfasection 270a(1)mis-reporting of incomepenalty under section 271aab

Judgments citing Prem Brothers Infrastructure LLP v. NFAC

Chiguruvada Dileep Kumar, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result, the appeal filed by assessee in ITA No

ITA 143/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 832/Bang/2023 & 143/Bang/2024 Assessment Year : 2020-21 Shri Chiguruvada DileepKumar, The Deputy Flat : 204 163/3/75, Commissioner of Nellurahalli Road, Income Tax, Siddapura Village, Circle – 3(3)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AMQPD6817Q APPELLANT RESPONDENT : Shri Ravi Shankar .S.V, Assessee by Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 03-04-2024 Date of Pronouncement : 27-05-2024 ORDER PER BEENA PILLAI, JUDICIAL…

Chiguruvada Dileepkumar, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bengaluru

In the result, the appeal filed by assessee in ITA No

ITA 832/BANG/2023[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 832/Bang/2023 & 143/Bang/2024 Assessment Year : 2020-21 Shri Chiguruvada DileepKumar, The Deputy Flat : 204 163/3/75, Commissioner of Nellurahalli Road, Income Tax, Siddapura Village, Circle – 3(3)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AMQPD6817Q APPELLANT RESPONDENT : Shri Ravi Shankar .S.V, Assessee by Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 03-04-2024 Date of Pronouncement : 27-05-2024 ORDER PER BEENA PILLAI, JUDICIAL…

Freyr Software Private Limited, Hyderabad vs. ACIT, Circle 8(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 90/HYD/2024[2020-21]Status: HeardITAT Hyderabad14 May 2024AY 2020-21

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri R. Mohan Kumar, ARFor Respondent: Ms. Sheetal Sarin, DR
Section 10ASection 115JSection 143(3)Section 270ASection 270A(8)Section 270A(9)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 90/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2020-21) Freyr Software Private ACIT, Circle-8(1), Limited, Vs. Hyderabad Hyderabad [PAN : AACCF1274G] अपीलधर्थी/Appellant प्रत्‍यर्थी/Respondent निर्धाररती द्वधरध/Assessee by: Shri R. Mohan Kumar, AR रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुिवधई की तधरीख/Date of hearing: 22/04/2024 घोर्णध की तधरीख/Pronouncement on: 14/05/2024 आदेश / ORDER PER…

M/S Enria Enterprises Pvt. Ltd, Chennai vs. DCIT. Central Circle - 3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1167/CHNY/2023[2018-19]Status: DisposedITAT Chennai06 Mar 2024AY 2018-19

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –
Section 2Section 270Section 270ASection 270A(9)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS,JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1166 & 1167/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri D. Anand,…

M/S Enrice Enterprises Pvt. Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 1166/CHNY/2023[2017-18]Status: DisposedITAT Chennai06 Mar 2024AY 2017-18

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –
Section 2Section 270Section 270ASection 270A(9)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद" एवं "ी मनोमोहनदास, "ाियक सद" के सम" BEFORE SHRI MANJUNATHA. G, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS,JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1166 & 1167/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 M/s.Enrica Enterprises Pvt. Ltd., The Dy. Commissioner of – v. No.85, Matruvazhi Salai, Income Tax, (Bypass Road), Poonamallee, Central Circle-3(4), Chennai-600 056. Chennai. [PAN: AAACE 9199 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri D. Anand,…

Jaypee Cement Corporation Limited, Noida vs. ACIT Circle 5(1)(1), Noida

In the result, the appeal of the assessee is allowed and stay application of the assessee is dismissed

ITA 1070/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshm/S. Jaypee Cement Vs. Acit, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) Pan: Aaacz2168D

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Mr. Waseem Arshad, CIT DR
Section 143(1)Section 270ASection 32A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI Before Shri Saktijit Dey, Vice President and SHRI M. Balaganesh, Accountant Member M/s. Jaypee Cement Vs. ACIT, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) PAN: AAACZ2168D SA No. 192/Del/2023 (In ITA No. 1070/Del/2023) (Assessment Year: 2017-18) M/s. Jaypee Cement Vs. ACIT, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Budh Noida Nagar, Noida (Appellant) (Respondent) PAN: AAACZ2168D Assessee by : Shri Ajay Vohra, Sr. Adv Shri V. K. Garg, Adv Shri Ashish Gupta Revenue by: Mr. Waseem Arshad, CIT…

Rajesh C Dalal-HUF, Surat vs. Addl/Jt/Deputy/Asst CIT/National E- Assessment Center Delhi, Delhi

In the result, the grounds of appeal raised by the assessee are allowed

ITA 249/SRT/2022[2018-19]Status: DisposedITAT Surat31 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rajesh C. Dalal-Huf, A.C.I.T., P-260, Old Gidc Estate, National E-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. Pan: Aalhr 4363 J Appellant Respondednt

Section 24Section 254(1)Section 270A(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Rajesh C. Dalal-HUF, A.C.I.T., P-260, Old GIDC Estate, National e-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. PAN: AALHR 4363 J APPELLANT RESPONDEDNT Assessee by Shri Tinish R Mody, AR Department by Shri Vinod Kumar, Sr. DR Date of hearing 17/07/2023 Date of pronouncement 31/08/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Nat…

Shri S Manoharan, Coimbatore vs. DCIT, Central Circle - 2, Coimbatore

In the result, appeals filed by the assessee in ITA Nos

ITA 619/CHNY/2022[2020-2021]Status: DisposedITAT Chennai28 Feb 2023AY 2020-2021

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 132Section 132(4)Section 139(1)Section 153CSection 270A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.616 to 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 to 2020-21 Mr.S.Manoharan, v. The Dy. Commissioner- G-3, Saratha Krupa Appt., of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [PAN:AEDPM 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

Shri S Manoharan, Coimbatore vs. DCIT, Central Circle - 2, Coimbatore

In the result, appeals filed by the assessee in ITA Nos

ITA 618/CHNY/2022[2019-2020]Status: DisposedITAT Chennai28 Feb 2023AY 2019-2020

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 132Section 132(4)Section 139(1)Section 153CSection 270A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.616 to 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 to 2020-21 Mr.S.Manoharan, v. The Dy. Commissioner- G-3, Saratha Krupa Appt., of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [PAN:AEDPM 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

Shri S Manoharan, Coimbatore vs. DCIT, Central Circle - 2, Coimbatore

In the result, appeals filed by the assessee in ITA Nos

ITA 617/CHNY/2022[2018-2019]Status: DisposedITAT Chennai28 Feb 2023AY 2018-2019

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 132Section 132(4)Section 139(1)Section 153CSection 270A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.616 to 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 to 2020-21 Mr.S.Manoharan, v. The Dy. Commissioner- G-3, Saratha Krupa Appt., of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [PAN:AEDPM 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

Shri S Manoharan, Coimbatore vs. DCIT, Central Circle - 2, Coimbatore

In the result, appeals filed by the assessee in ITA Nos

ITA 616/CHNY/2022[2017-2018]Status: DisposedITAT Chennai28 Feb 2023AY 2017-2018

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 132Section 132(4)Section 139(1)Section 153CSection 270A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.616 to 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 to 2020-21 Mr.S.Manoharan, v. The Dy. Commissioner- G-3, Saratha Krupa Appt., of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [PAN:AEDPM 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

M/S. Windsor Gardens Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle- 7(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 1162/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Feb 2023AY 2017-18

Bench: George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri H.C Kincha, C.AFor Respondent: Shri Gudimella VP Pavan Kumar, JCIT (DR)
Section 139(1)Section 139(9)Section 143(2)Section 14ASection 250Section 270ASection 270A(9)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2017-18 Windsor Gardens Pvt. Ltd., The Asst. Commissioner of No.722, 37th Cross, 9th Main, Income-tax, 5th Block, Jayanagar, Vs. Circle-7(1)(2), Bengaluru-560 041. Bengaluru. PAN : AAACW 3001 E APPELLANT RESPONDENT Assessee by : Shri H.C Kincha, C.A Revenue by : Shri Gudimella VP Pavan Kumar, JCIT (DR) Date of hearing : 19.01.2023 Date of Pronouncement : 08 .02.2023 O R D E R PER : L . P. SAHU A.M. This is an appeal filed by the assessee against…