Principal Commissioner of Income Tax 2 v. Gruh Finance Ltd.

100 Taxmann.com 104Supreme Court of India2018#7608 most cited

What is Principal Commissioner of Income Tax 2 v. Gruh Finance Ltd. authority for?

Penalty under Section 271(1)(c) is not leviable in respect of disallowances made under Section 14A when the assessee has made suo motu disallowances.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Principal Commissioner of Income Tax v. Gruh Finance Ltd. · Section 271(1)(c) · Section 14A · penalty for disallowance under Section 14A · deletion of penalty · suo motu disallowance

Sections most often in play

Section 14ASection 271(1)(c)Section 115JBSection 80IASection 250Section 10(2A)Section 132Section 133A

Issues it is cited on

section 271(1b)deletion of penaltybona fide mistakeminimum alternate taxmanagement feesunder-reporting of incomeretrospective amendmentsection 271(l)(c)penalty under section 271(1)(c)penalty u/s 270apenalty u/s 271(1)(c)mistake apparent on record

Judgments citing Principal Commissioner of Income Tax 2 v. Gruh Finance Ltd.

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

Capacite Infraprojects Limited, Mumbai vs. ACIT/DCIT Central Circle 1(2), Mumbai

The appeal of the assessee are allowed in above terms

ITA 6315/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 6315 /MUM/2024 (A.Y: 2017-18) & Capacite Infraprojects Limited Vs. ACIT/DCIT Central Circle 1(2) 605 607, Shrikant Chambers, Pratishtha Bhavan, 9th Floor, Phase 1, Sion Trombay Road, Churchgate, Mumbai- 400020 Chembur- 400071 PAN: AAECC9463G (Appellant) (Respondent) Assessee Represented by : Shri. Viraj Mehta Department Represented by : Shri. Virabhadra S. Mahajan Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 10.09.2025 O R D E R…

Capacite Infraprojects Limited, Mumbai vs. ACIT/DCIT Central Circle 1(2) Mumbai, Mumbai

The appeal of the assessee are allowed in above terms

ITA 6309/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Sept 2025AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 6315 /MUM/2024 (A.Y: 2017-18) & Capacite Infraprojects Limited Vs. ACIT/DCIT Central Circle 1(2) 605 607, Shrikant Chambers, Pratishtha Bhavan, 9th Floor, Phase 1, Sion Trombay Road, Churchgate, Mumbai- 400020 Chembur- 400071 PAN: AAECC9463G (Appellant) (Respondent) Assessee Represented by : Shri. Viraj Mehta Department Represented by : Shri. Virabhadra S. Mahajan Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 10.09.2025 O R D E R…

Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara vs. M/S. Sun Pharmaceuticals Industries Ltd, Vadodara

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

ITA 1785/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…14A of the Act, because there was no evidence in respect of furnishing inaccurate particulars of income and dismissed the Revenue's appeal which was confirmed by the Hon'ble Supreme Court by dismissing the SLP filed by the Revenue, which is reported in (2018) 100 Taxmann.com 104(SC). The Hon'ble Supreme Court has held as under: “Section 14A, read with section 271(1)(c) of the Income-tax Act, 1961 Expenditure incurred in relation to income not includible in total income (Penalty) Tribunal deleted penalty under section 271(1)(c) in respect of disallowance made under section 14A because there was no evidence in res…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

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

ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…14A of the Act, because there was no evidence in respect of furnishing inaccurate particulars of income and dismissed the Revenue’s appeal which was confirmed by the Hon’ble Supreme Court by dismissing the SLP filed by the Revenue, which is reported in (2018) 100 Taxmann.com 104(SC). The Hon’ble Supreme Court has held as under: “Section 14A, read with section 271(1)(c) of the Income-tax Act, 1961 – Expenditure incurred in relation to income not includible in total income (Penalty) – Tribunal deleted penalty under section 271(1)(c) in respect of disallowance made under section 14A because there was no evidence in…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

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

ITA 1741/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

…14A of the Act, because there was no evidence in respect of furnishing inaccurate particulars of income and dismissed the Revenue’s appeal which was confirmed by the Hon’ble Supreme Court by dismissing the SLP filed by the Revenue, which is reported in (2018) 100 Taxmann.com 104(SC). The Hon’ble Supreme Court has held as under: “Section 14A, read with section 271(1)(c) of the Income-tax Act, 1961 – Expenditure incurred in relation to income not includible in total income (Penalty) – Tribunal deleted penalty under section 271(1)(c) in respect of disallowance made under section 14A because there was no evidence in…

ACIT-3(4), Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

ITA 2898/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Reliance Industries Ltd., Dy. Cit Circle 3(4), 3Rd Floor, Maker Chamber Iv 222 Room No. 559, Aayakar Bhavan, Nariman Point, Vs. Maharshi Karve Road, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent Assessment Year: 2016-17 Acit-3(4), Reliance Industries Ltd., Room No. 481(2), 4Th Floor, 3Rd Floor, Maker Chamber Iv Aayakar Bhavan, N.M. Road, Vs. Nariman Point, New Marine Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Respondent: Mr. Madhur Agrawal
Section 14ASection 271(1)(c)Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Reliance Industries Ltd., Dy. CIT Circle 3(4), 3rd floor, Maker Chamber IV 222 Room No. 559, Aayakar Bhavan, Nariman Point, Vs. Maharshi Karve Road, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent Assessment Year: 2016-17 ACIT-3(4), Reliance Industries Ltd., Room No. 481(2), 4th floor, 3rd floor, Maker Chamber IV Aayakar Bhavan, N.M. Road, Vs. Nariman Point, New Marine Lines, Mumbai-400021. Mumbai-400020. PAN NO.…

ACIT-2(3)(1)Q, Mumbai vs. N R Agarwal Industries, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3460/MUM/2024[2012-13]Status: DisposedITAT Mumbai22 Aug 2024AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 14ASection 271(1)(c)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.3458/Mum/2024 (Assessment Year :2010-11) & ACIT-2(3)(1) Vs. N R Agarwal Industries 552, Aayakar Bhavan, 502-A/501-B, Fortune M.K. Road, Churchgate Terraces, 5th Floor, Mumbai- 400020 Opp. City Mall, New link Road, Andheri (W), Mumbai 400053 PAN/GIR No.AAACN7721K (Appellant) .. (Respondent) Shri. Biren Shah Assessee by Revenue by Shri. Sunil Shinde Date of Hearing 14/08/2024 Date of 22/08/2024 Pronouncement ITA NOs. 3457, 3458, 3459 & 3460/Mum/2024 AYs. 2009-10, 2…

ACIT-2(3)(1), Mumbai vs. N R Agarwal Industries, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3459/MUM/2024[2011-12]Status: DisposedITAT Mumbai22 Aug 2024AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 14ASection 271(1)(c)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.3458/Mum/2024 (Assessment Year :2010-11) & ACIT-2(3)(1) Vs. N R Agarwal Industries 552, Aayakar Bhavan, 502-A/501-B, Fortune M.K. Road, Churchgate Terraces, 5th Floor, Mumbai- 400020 Opp. City Mall, New link Road, Andheri (W), Mumbai 400053 PAN/GIR No.AAACN7721K (Appellant) .. (Respondent) Shri. Biren Shah Assessee by Revenue by Shri. Sunil Shinde Date of Hearing 14/08/2024 Date of 22/08/2024 Pronouncement ITA NOs. 3457, 3458, 3459 & 3460/Mum/2024 AYs. 2009-10, 2…

ACIT-2(3)(1), Mumbai vs. N R Agarwal Industries, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3458/MUM/2024[2010-11]Status: DisposedITAT Mumbai22 Aug 2024AY 2010-11

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 14ASection 271(1)(c)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.3458/Mum/2024 (Assessment Year :2010-11) & ACIT-2(3)(1) Vs. N R Agarwal Industries 552, Aayakar Bhavan, 502-A/501-B, Fortune M.K. Road, Churchgate Terraces, 5th Floor, Mumbai- 400020 Opp. City Mall, New link Road, Andheri (W), Mumbai 400053 PAN/GIR No.AAACN7721K (Appellant) .. (Respondent) Shri. Biren Shah Assessee by Revenue by Shri. Sunil Shinde Date of Hearing 14/08/2024 Date of 22/08/2024 Pronouncement ITA NOs. 3457, 3458, 3459 & 3460/Mum/2024 AYs. 2009-10, 2…

ACIT-2(3)(1), Mumbai vs. N R Agarwal Industries, Mumbai

In the result, appeals of the revenue are dismissed

ITA 3457/MUM/2024[2009-10]Status: DisposedITAT Mumbai22 Aug 2024AY 2009-10

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 14ASection 271(1)(c)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.3458/Mum/2024 (Assessment Year :2010-11) & ACIT-2(3)(1) Vs. N R Agarwal Industries 552, Aayakar Bhavan, 502-A/501-B, Fortune M.K. Road, Churchgate Terraces, 5th Floor, Mumbai- 400020 Opp. City Mall, New link Road, Andheri (W), Mumbai 400053 PAN/GIR No.AAACN7721K (Appellant) .. (Respondent) Shri. Biren Shah Assessee by Revenue by Shri. Sunil Shinde Date of Hearing 14/08/2024 Date of 22/08/2024 Pronouncement ITA NOs. 3457, 3458, 3459 & 3460/Mum/2024 AYs. 2009-10, 2…

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…

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 120/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad31 May 2022AY 2009-10

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2009-10 Dcit, M/S. Adani Enterprises Ltd., Circle 1(1)(1), Vs Adani House, Nr. Mithakhali Ahmedabad Six Roads, Navrangpura, Ahmedabad - 380009 Pan : Aabca 2804 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Mohd. Usman, Cit-Dr Assessee By : Shri Vartik Choksi, Ar & Shri Biren Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 11/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 31/05/2022

For Appellant: Shri Vartik Choksi, AR &For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(3)Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2009-10 DCIT, M/s. Adani Enterprises Ltd., Circle 1(1)(1), Vs Adani House, Nr. Mithakhali Ahmedabad Six Roads, Navrangpura, Ahmedabad - 380009 PAN : AABCA 2804 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri Mohd. Usman, CIT-DR Assessee by : Shri Vartik Choksi, AR & Shri Biren Shah, AR सुनवाई क" तार"ख/Date of Hearing : 11/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 31/05/2022 आदेश /…

Sonali D. Mehta, Mumbai vs. Assistant Commissioner of Income Tax 17 (3) Erstwhile Deputy Commissioner Income Tax 12(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6708/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 May 2019AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2008-09

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Mrs. Sonali D. Mehta, ACIT 17(3), 105, Apollo Street, Erstwhile- DCIT-12(1), 2nd Floor, Room No.31, Vs. Mumbai M.S. Marg, Fort, Mumbai – 400 023 PAN: AANPM 7994C (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 10.04.2019 Date of Pronouncement : 15.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by…

Principal Commissioner of Income Tax 2 v. Gruh Finance Ltd. (100 Taxmann.com 104) — Cited in 14 Judgments | BharatTax