Qammar-ud-din & Sons. v. CIT

51 Taxmann.com 523High Court2014#10659 most cited

What is Qammar-ud-din & Sons. v. CIT authority for?

Penalty is leviable even if additions to income are based on estimation, provided the facts and circumstances warrant it. A penalty notice is not defective merely because the Assessing Officer is unsure whether the case falls under 'concealment of income' or 'furnishing of inaccurate particulars'.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Also referred to as

Qammar-ud-din & Sons v. CIT · penalty u/s 271(1)(c) · concealment of income · levy of penalty · section 271(1) · section 271 · estimated additions · inaccurate particulars · defective notice

Also reported as

4 Taxmann 154

Issues it is cited on

penalty u/s 271(1)(c)concealment of incomelevy of penaltysection 271(1)section 271section 271(1)(c)section 27indiabusinessdocumentinterest

Judgments citing Qammar-ud-din & Sons. v. CIT

Abhinav International Pvt. Ltd., New Delhi vs. DCIT Circle-1(1), New Delhi

In the result, appeal of appellant bearing Appeal

ITA 7822/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr.DR
Section 143(3)Section 14ASection 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.7822/DEL/2019 Assessment Year 2013-14 M/s. Abhinav International P. Ltd., v. DCIT, Circle-1(1), E-93, 3rd Floor, GK Enclave-I, New Delhi. New Delhi. TAN/PAN: AADCA8631P (Appellant) (Respondent) Appellant by: None Respondent by: Shri Kanav Bali, Sr.DR Date of hearing: 16 01 2023 Date of pronouncement: 23 01 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been directed against the appellate order of the Commissioner of Income Tax (…

Gaurishankar Chaudhary, Mumbai vs. ACIT, CC-4(4), Mumbai

In the result, all the appeals of the assessee vide ITA No

ITA 6112/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: NoneFor Respondent: Harmesh Lal
Section 147Section 148Section 271(1)(c)

…ITA Nos. 6110 to 6113/Mum/2019 1 Gaurishankar Chaudhary Vs. ACIT, CC-4(4) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.6110 to 6113/Mum/2019 (A.Ys. 2011-12 & 2014-15) Gaurishankar Chaudhary Vs. ACIT, CC-4(4) Flat No. 103 & 104, Sea 1922, 19th Floor, Air Shell Apartment, Opp. India Building, Nana Nani Park, Seven Nariman Point, Bungalows, Andheri West Mumbai - 400020 Mumbai – 400 061 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: ACXPC8039Q Appellant .. Respondent Appellant by : None Respondent by : Harmesh Lal Date…

Gaurishankar Chaudhary, Mumbai vs. ACIT CC-4(4), Mumbai

In the result, all the appeals of the assessee vide ITA No

ITA 6110/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: NoneFor Respondent: Harmesh Lal
Section 147Section 148Section 271(1)(c)

…ITA Nos. 6110 to 6113/Mum/2019 1 Gaurishankar Chaudhary Vs. ACIT, CC-4(4) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.6110 to 6113/Mum/2019 (A.Ys. 2011-12 & 2014-15) Gaurishankar Chaudhary Vs. ACIT, CC-4(4) Flat No. 103 & 104, Sea 1922, 19th Floor, Air Shell Apartment, Opp. India Building, Nana Nani Park, Seven Nariman Point, Bungalows, Andheri West Mumbai - 400020 Mumbai – 400 061 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: ACXPC8039Q Appellant .. Respondent Appellant by : None Respondent by : Harmesh Lal Date…

Ealdor Retails Pvt. Ltd., Mumbai vs. DCIT Cir 4(2), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 4431/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Feb 2021AY 2010-11
Section 143(3)Section 2Section 271(1)Section 271(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 4431/Mum/2019 (Assessment Year 2010-11) Vs. DCIT, Circle-4(2) Ealdor Retails Private Ltd. (Now merged with Florence Central Range-4 Securities Private Limited) Room No. 1918 SH-4, Raj Tarang, G-1 19th Floor Shiv Vallabh Cross Road Air India Building Dahisar East Nariman Point Mumbai-400 068. Mumbai-400 021. PAN : AABCE9439P (Appellant) (Respondent) Assessee by None Department by Shri Vijay Kumar Menon Date of Hearing 02.02.2021 Date of Pronouncement 10.02.2021 O R D E R Per Shamim Yahya (AM) :…

Satish Saraf, Mumbai vs. Deputy Commissioner Central Circle-4(3), Central Range-4, Mumbai

ITA 6567/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Feb 2020AY 2010-11

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am

For Appellant: Shri A. K. Ghosh, ARFor Respondent: Shri V. Vinod Kumar
Section 131Section 132Section 132(4)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6567, 6605 & 6568/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2010-11, 2012-13 & 2013-14) Satish Saraf, DCIT CC 4(3), C-2201, Rustomjee Air India Building, बिधम/ Elenza, Near Inorbil Mall, Nariman Point, Vs. Mumbai 400 021 Malad (W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./PAN No. AAGPS5830G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri A. K. Ghosh, AR प्रत्यथीकीओरसे/Respondentby : Shri V. Vinod Kumar, DR सुनवाईकीतारीख/ : 27.11.2019 Date of Hearin…

Vijaykumar P Kheria, Mumbai vs. DCIT CC 3(3), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 5676/MUM/2018[2010-11]Status: DisposedITAT Mumbai25 Sept 2019AY 2010-11

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Mr. Vijay Kumar R. The Dy. Commissioner Of Kheria, A-21, Adarsh Vs. Income Tax-Central Circle- Regal, Adarshdugdhalaya, 3(3), Room No. 1923, Air Off. Marve Road, Malad, India Building, Nariman (W), Mumbai-400064 Point, Mumbai-400021. Pan No. Agfpk3758C Appellant Respondent

For Appellant: Mr. Hari S. Raheja, ARFor Respondent: Ms. Samatha Mullamudi, DR
Section 132Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Mr. Vijay Kumar R. The Dy. Commissioner of Kheria, A-21, Adarsh Vs. Income Tax-Central Circle- Regal, AdarshDugdhalaya, 3(3), Room No. 1923, Air Off. Marve Road, Malad, India Building, Nariman (W), Mumbai-400064 Point, Mumbai-400021. PAN No. AGFPK3758C Appellant Respondent Assessee by :Mr. Hari S. Raheja, AR Revenue by :Ms. Samatha Mullamudi, DR Date of Hearing : 16/09/2019 Date of pronoun…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1829/CHNY/2016[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…आयकरअपील"यअ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन गणेशन . एस . आर . , "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1593, 1828 & 1829/Mds/2016 "नधा"रण वष"/Assessment Years : 2008-09, 2008-09 & 2009-10 Smt. D. Santha, Income Tax Officer, 16-A, Salem Mail Road, Vs. Ward -1(2), Kallakurichi, Villupuram. Villupuram District – 606 202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.I.T.A. No. 1803/Mds/2016 "नधा"रण वष"/Assessment Year…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1828/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…आयकरअपील"यअ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन गणेशन . एस . आर . , "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1593, 1828 & 1829/Mds/2016 "नधा"रण वष"/Assessment Years : 2008-09, 2008-09 & 2009-10 Smt. D. Santha, Income Tax Officer, 16-A, Salem Mail Road, Vs. Ward -1(2), Kallakurichi, Villupuram. Villupuram District – 606 202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.I.T.A. No. 1803/Mds/2016 "नधा"रण वष"/Assessment Year…

DCIT, Villupuram vs. D.Santha, Kallakurichi

In the result, the assessee’s appeal in ITA No

ITA 1803/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…आयकरअपील"यअ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन गणेशन . एस . आर . , "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1593, 1828 & 1829/Mds/2016 "नधा"रण वष"/Assessment Years : 2008-09, 2008-09 & 2009-10 Smt. D. Santha, Income Tax Officer, 16-A, Salem Mail Road, Vs. Ward -1(2), Kallakurichi, Villupuram. Villupuram District – 606 202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.I.T.A. No. 1803/Mds/2016 "नधा"रण वष"/Assessment Year…

D.Shantha, Villupuram vs. ITO, Villupuram

In the result, the assessee’s appeal in ITA No

ITA 1593/CHNY/2016[2008-09]Status: DisposedITAT Chennai27 Sept 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…आयकरअपील"यअ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन गणेशन . एस . आर . , "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1593, 1828 & 1829/Mds/2016 "नधा"रण वष"/Assessment Years : 2008-09, 2008-09 & 2009-10 Smt. D. Santha, Income Tax Officer, 16-A, Salem Mail Road, Vs. Ward -1(2), Kallakurichi, Villupuram. Villupuram District – 606 202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.I.T.A. No. 1803/Mds/2016 "नधा"रण वष"/Assessment Year…

Qammar-ud-din & Sons. v. CIT (51 Taxmann.com 523) — Cited in 10 Judgments | BharatTax