Rajesh Kumar v. CIT

27 SCC 181Reported decision2007#2032 most cited

What is Rajesh Kumar v. CIT authority for?

Principles of natural justice must be implicitly followed by statutory authorities when their actions lead to civil or adverse consequences, even if not explicitly provided in the statute. This applies to mandatory provisions like Section 271(1)(c) that impose significant penalties.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Rajesh Kumar v. CIT · Section 271(1)(c) · principles of natural justice · implicit compliance · statutory authority · civil consequences · penalty proceedings · mis-reporting of income · Article 14 · mandatory provision

Also reported as

157 Taxmann.com 311

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 270ASection 14ASection 153ASection 270AASection 270A(8)

Issues it is cited on

record datesection 270(a)section 271(1b)immunity under section 270aasection 270aasection 270a(8)section 270a(9)(a)section 271aab(1)section 270a(6)penalty under section 271aabmis-reporting of incomenon-application of mind

Judgments citing Rajesh Kumar v. CIT

JAYCO PROMOTERS & DEVELOPERS PVT. LTD.,DELHI vs. INCOME TAX OFFICER, WARD 13(3), DELHI

In the result, the appeal of the assessee is allowed

ITA 101/DEL/2025[2007-08]Status: DisposedITAT Delhi13 Jan 2026AY 2007-08

Bench: Shri M. Balaganesh & Shri Vimal Kumarjayco Promoters & Developers Vs. Income Tax Officer, Pvt. Ltd, Ward-13(3), C-5, Madhu Vihar, Patparganj, Delhi Delhi (Appellant) (Respondent) Pan: Aabcj7631E

For Appellant: Shri Vibhu Gupta, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1199, 1200/Bang/2025 Assessment Years : 2013-14, 2014-15 M/s. Texo The Builders, Vs. ACIT, 6-49 Sunder Leela, Bommarabettu Village, Central Circle – 2, Hiriadka, Udupi – 576 113. Mangalore. PAN : AAFFT 0780 M APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 24.09.2025 Date of Pronouncement : 13.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : These two…

TEXO THE BUILDERS,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

ITA 1199/BANG/2025[2013-14]Status: DisposedITAT Bangalore13 Nov 2025AY 2013-14

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1199, 1200/Bang/2025 Assessment Years : 2013-14, 2014-15 M/s. Texo The Builders, 6-49 Sunder Leela, Bommarabettu Village, Hiriadka, Udupi – 576 113. PAN: AAFFT 0780 M Vs. ACIT, Central Circle – 2, Mangalore. APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 24.09.2025 Date of Pronouncement : 13.11.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : These t…

ACIT-19(1), MUMBAI, MUMBAI vs. MANOHAR KANUNGO, MUMBAI

In the result, the appeal of the Revenue is dismissed and the Cross

ITA 685/MUM/2025[2009-10]Status: DisposedITAT Mumbai14 Oct 2025AY 2009-10

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudhary: A.Y. : 2009-10 C.O. No. 75/Mum/2025 : A.Y. : 2009-10 (Arising Out Of Ita No. 685/M/25)

For Appellant: NONEFor Respondent: Shri Annavaran Kosuri
Section 143(3)Section 145(3)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

AMRITABHAGWATI TRADEWING PVT. LTD.,MUMBAI vs. DCIT, CENTRAL CIRCLE - 2(2), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4802/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Sept 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Neeraj Mangla (virtually appear)For Respondent: Shri Surendra Mohan (SR DR)
Section 143(3)Section 250Section 271(1)(c)Section 274Section 68

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

AZAD COACH PRIVATE LIMITED,RAJASTHAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6075/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Azad Coach Pvt. Ltd, Vs. Dcit, A. Amer Road, Jaipur, Circle-1(1), Jaipur -110054 New Delhi Rajasthan (Appellant) (Respondent) Pan: Aaeca3035A

For Appellant: Smt Ananya Kapoor, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

PRAMOD SANGWAN,ROHTAK vs. DCIT, CC-16, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6119/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Mukesh Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 153ASection 270ASection 271(1)(c)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

PRAMOD SANGWAN,ROHTAK vs. DCIT,CC-16, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6118/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Mukesh Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 153ASection 270ASection 271(1)(c)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

PRAMOD SANGWAN,ROHTAK vs. DCIT CC-16, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6117/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Mukesh Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 153ASection 270ASection 271(1)(c)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

T.V. TODAY NETWORK LIMITED,DELHI vs. ACIT, DELHI

In the result, the appeal of the assessee is allowed

ITA 554/DEL/2025[2011-12]Status: DisposedITAT Delhi14 May 2025AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.T. V. Today Network Ltd, Vs. Acit, F-26, First Floor, Connaught Circle-25(1), Place, New Delhi New Delhi (Appellant) (Respondent) Pan:Aabct0424B

For Appellant: Shri Madhur Aggarwal, AdvFor Respondent: Ms Pooja Swaroop, CIT (DR)
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

SBS TRANSPOLE LOGISTICS PVT. LTD.,DELHI vs. NFAC, DELHI

The appeals of the assessee are allowed

ITA 3690/DEL/2023[2018-19]Status: DisposedITAT Delhi09 May 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Mahesh Kumar, CIT DR
Section 143(3)Section 14ASection 270ASection 274Section 36(1)(iii)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

SBS TRANSPOLE LOGISTICS PRIVATE LIMITED,DELHI vs. ACIT CIRCLE 22(2), NEW DELHI

The appeals of the assessee are allowed

ITA 3688/DEL/2023[2018-19]Status: DisposedITAT Delhi09 May 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Mahesh Kumar, CIT DR
Section 143(3)Section 14ASection 270ASection 274Section 36(1)(iii)

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

PRATAP NAGNAJI RAJGOR,MUMBAI vs. ITO WARD 19(3) (1), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 865/MUM/2025[2009-2010]Status: DisposedITAT Mumbai28 Mar 2025AY 2009-2010

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 148Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by 8 AY: 2009-10 Pratap Nagnaji Rajgor reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, altho…

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 8/AGR/2023[2018-19]Status: DisposedITAT Agra06 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

ITA 7/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 6/AGR/2023[2012-13]Status: DisposedITAT Agra06 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

SMT. CHANDRA MOOLCHAND JAIN,BANGALORE vs. INCOME TAX OFFICER, WARD-6(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1133/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Jan 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2015-16

For Appellant: Shri R.K. Singhvi, CAFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 234Section 250Section 271Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2015-16 Smt. Chandra Moolchand Jain, Vs. The Income Tax Officer, Sanjay Silvers, Laxmi Kunj, Ward 6(2)(4), No.1322, 6th Main, Bangalore. K.N. Extension, Yeswanthpur, Bangalore – 560 022. PAN: ACYPJ 2331B APPELLANT RESPONDENT Appellant by : Shri R.K. Singhvi, CA Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.01.2025 Date of Pronouncement : 20.01.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appe…

ASSISTANT COMMISSINER OF INCOME TAX, DELHI vs. TATA TELESERVICES LIMITED, DELHI

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

ITA 2759/DEL/2024[2007-08]Status: DisposedITAT Delhi11 Oct 2024AY 2007-08

Bench: Shri M. Balaganesh & Shri Vimal Kumaracit, Vs. Tata Teleservices Ltd, 124, 10Th Floor, Jeevan Bharati Delhi Tower-I, Connaught Circus, Connaught Place, Delhi (Appellant) (Respondent) Pan:Aaact2438A Co No. 82/Del/2024 (In Ita No. 2759/Del/2024) (Assessment Year: 2007-08) Tata Teleservices Ltd, Vs. Acit, 124, 10Th Floor, Jeevan Delhi Bharati Tower-I, Connaught Circus, Connaught Place, Delhi (Appellant) (Respondent) Pan:Aaact2438A Assessee By : Ms. Ananya Kapoor, Adv Shri Divyanshu Singla, Ca Shri Prateek Chauhan, Ca Revenue By: Shri Rajesh Kumar, Cit Dr Date Of Hearing 09/10/2024 Date Of Pronouncement 11/10/2024 O R D E R Per M. Balaganesh, A. M.: 1. The Appeal In Ita No.2759/Del/2024 For Ay 2007-08, Arises Out Of The Order Of National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As „Ld. Nfac‟, In Short] In Appeal No. Itba/Nfac/S/250/2023-24/1063789663(1) Dated 31.03.2024 Against The Order Of Assessment Passed U/S 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As „The Act‟) Dated 30.03.2018 By The Assessing Officer, Acit, Circle-25(1), Delhi (Hereinafter Referred To As „Ld. Ao‟).

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

LATE PARAMJEET SINGH CHAWALA (GURNEET CHAWLA LEGAL HEIR),NEW DELHI vs. DCIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 2092/DEL/2019[2010-11]Status: DisposedITAT Delhi10 Oct 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarlate Paramjeet Singh Chawala Vs. Dcit, (Gurneet Chawla Legal Heir), Central Circle-Ii, C/O. R. C. Rai & Associates, Faridabad 203, 2Nd Floor, Akashdeep 26A, Barakhamba Road, New Delhi (Appellant) (Respondent) Pan:Acwpc3161C

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Rajesh Danesta, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…ic interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2007] 27 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

SANJEEV KUMAR,UTTER PRADESH vs. DCIT,CENTRAL CIRCLE -14, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2017/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Aug 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Anubhav Sharmasanjeev Kumar, Vs. Dcit, Ram Kutir, D. M. Central Circle-14, Colony, Road, New Delhi Bulandshahr, Uttar Pradesh (Appellant) (Respondent) Pan: Abbpk0132H

For Appellant: Shri Madhav Kapur, AdvFor Respondent: Shri t. James Singson, CIT DR
Section 271(1)Section 271(1)(c)Section 274

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Sanjeev Kumar, Vs. DCIT, Ram Kutir, D. M. Central Circle-14, colony, Road, New Delhi Bulandshahr, Uttar Pradesh (Appellant) (Respondent) PAN: ABBPK0132H Assessee by : Shri Madhav Kapur, Adv Revenue by: Shri t. James Singson, CIT DR Date of Hearing 29/08/2024 Date of pronouncement 29/08/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2017/Del/2022 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-26, New Delhi [hereinafte…

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