What is Sandeep Chandak v. PCIT authority for?

Penalty under section 271AAB cannot be automatically levied based solely on an admission of income, especially if the circumstances differ from those in the cited judgment where incriminating materials were also seized.

How many judgments cite Sandeep Chandak v. PCIT?

36 judgments on BharatTax cite Sandeep Chandak v. PCIT (93 Taxmann.com 406), spanning 2018 to 2025.

Which sections of the Income Tax Act does Sandeep Chandak v. PCIT come up under?

It is most often cited in judgments turning on Section 153A, Section 271(1)(c), Section 271AAB, Section 274, Section 132, Section 271AAB(1A).

Sandeep Chandak v. PCIT (93 Taxmann.com 406)

S.R. RAVISHANKAR,CHAMARAJPET, BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, appeal filed by the assessee is dismissed

ITA 1085/BANG/2025[2015-16]Status: DisposedITAT Bangalore13 Nov 2025AY 2015-16

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan Kassessment Year : 2015-16 Shri. S. R. Ravishankar, Vs. Acit, No.80, 1St Main Road, Central Circle – 2(4), Chamarajpet, Bengaluru- 560018. Bangalore. Pan : Aclpr 5363 C Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 25.09.2025 Date Of Pronouncement : 13.11.2025

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 132Section 132(4)Section 143(2)Section 153ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2015-16 Shri. S. R. Ravishankar, Vs. ACIT, No.80, 1st Main Road, Central Circle – 2(4), Chamarajpet, Bengaluru- 560018. Bangalore. PAN : ACLPR 5363 C APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 25.09.2025 Date of Pronouncement : 13.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This is an appeal filed by the assessee against the Order…

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Accordingly, Ground No.2 raised by the Revenue is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

…Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 1 अपीलीय अधिकरण, इन्दौर न्यायपीठ, इन्दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No. 808/Ind/2024 Assessment Year: 2017-18 Gaurav Ajmera 38, Ram Mohalla, Ratlam (Appellant / Assessee) DCIT (Central)-2 Indore (Respondent /Revenue ) बनाम/ Vs. P.A. No. AGLPA8863C Assessee by | Shri Pawan Ved, AR Revenue by | Shri Ashish Porwal, Sr. DR Date of Hearing: 07.08.2025 Date of Pronouncement: 25.08.2025 आदेश/ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by orde…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-IMPHAL, IMPHAL vs. SHRI LAISHRAM MANI SINGH, IMPHAL

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

ITA 31/GTY/2021[2014-15]Status: DisposedITAT Guwahati23 Apr 2025AY 2014-15

Bench: The Ld. Ao. It Is Seen That The Ld. Cit(A) Had Access To More

Section 132Section 144Section 250Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 31/GTY/2021 Assessment Year 2014-15 Deputy Commissioner of Income Tax, Circle-Imphal O/o the DCIT, Circle-Imphal, Old Lambulane, Central Jail Road, Imphal West Manipur – 795001 ...…...…………….... Appellant vs. Shri Laishram Mani Singh, S/o L. Ibohal Singh, Kangjabi Leirak, Meinam Leikai, Imphal - 795001 [PAN: ABCPL4956F] ...................... Respondent Appearances by: Assessee represented by : None Department represented by : Soumend…

FUTURE GAMING AND HOTEL SERVICES P LTD,COIMBATORE vs. ACIT, CENTRAL CIRCLE-2, COIMBATORE

The appeal stand allowed in terms of our above order

ITA 950/CHNY/2024[2019-20]Status: DisposedITAT Chennai31 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.950/Chny/2024 (िनधा*रणवष* / Assessment Year: 2019-20) M/S. Future Gaming & Hotel Acit बनाम/ Services Private Limited Central Circle-2, 54, Mettupalayam Road, Coimbatore. Vs. Gn Mills Post, Coimbatore-641 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcm-9751-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : S/Shri S. Sridhar & N. Arjun Raj (Advocate) - Ld. Ars " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Cit-Dr A/W Ms. Anitha (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10-01-2025 घोषणा की तारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R

For Appellant: S/Shri S. Sridhar & N. Arjun Raj (Advocate) - LdFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. CIT-DR a/w Ms. Anitha (Addl. CIT) – Ld.

Section 153ASection 271A

…hat mere admission of income would not automatically lead to imposition of penalty u/s 271AAB. 7. The Ld. CIT-DR has referred to the decision of Hon’ble High Court of Allahabad in the case of Pr. CIT vs. Sandeep Chandak (93 Taxmann.com 405; SLP dismissed vide 93 Taxmann.com 406) to support the imposition of penalty. After going through this decision, we find that this case law is distinguishable on facts. Upon perusal of paras 4 & 5, it could be gathered that the assessee surrendered certain income in statement made u/s 132(4). The said amount was stated to be earned form the trading of F&O and derivatives and wa…

DY.COMMISSIONER OF INCOME TAX, CENTRAL, CIRCLE-1, AURANGABAD, AURANGABAD vs. TAPADIYA CONSTRUCTIONS LTD, AURANGABAD.

In the result, appeal of the Revenue is partly allowed

ITA 976/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

Bench: MS.ASHTA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 132Section 250Section 271(1)(c)Section 271ASection 281A

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASHTA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.976/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 The Deputy Commissioner of V Tapadiya Construction Ltd., 1st Floor, Tapadia Terraces, Income Tax, s Central Circle-1, Adalat Road, Aurangabad. Aurangabad – 431001. PAN: AABCT0347F Appellant/ Revenue Respondent /Assessee Assessee by Shri Shubham Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 21/11/2024 Date of pronouncement 09/01/202…

KAVERI INFRA PROJECT PVT LTD,WARANGAL vs. DCIT, CENTRAL CIRCLE -1(3), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 512/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Nov 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Shakeer Ahamed, DR

Section 132Section 132(4)Section 153ASection 271A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 512/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) M/s. Kaveri Infra Projects Vs. Dy. Commissioner of Private Limited, Income Tax, Hanamkonda, Central Circle-1(3), Warangal Hyderabad [PAN No. AAFCK5942D] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.C. Devdas, AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 06/11/2023…

DILESHKUMAR GORDHANBHAI PATEL,ADIPUR vs. DCIT, GANDHIDHAM CIRCLE, GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is allowed

ITA 100/RJT/2023[2013-14]Status: DisposedITAT Rajkot11 Oct 2023AY 2013-14

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2013-14 Shri Dileshkumar Gordhanbhai Vs. The Dcit, Patel Gandhidham Circle, Venus Plaster Industries, Plot Gandhidham (Kutch) No.89, Ward-2B, Adipur (Kutch) Pan : Aaopp 4484 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 17.07.2023 घोषणा क" तारीख /Date Of Pronouncement: 11.10.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)” For Short] Confirming The Action Of The Assessing Officer In Levying Penalty Of Rs. 5,04,500/- Under Section 271Aab Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act” For Short] For The Assessment Year 2013-14. 2. The Ground Raised By The Assessee Is As Under:- “The Learned Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Cit(A)] Erred On Facts As Also In Law In Confirming The Penalty Of Rs.5,04,500/- Levied U/S 271Aab Of The Act On The Ad-Hoc Disclosure Of Rs.50,45,000/-. The Penalty Confirmed U/S 271Aab Of The Act Is Totally Unjustified On Facts As Also In Law, May Kindly Be Deleted.” 3. The Primary Argument Of The Learned Counsel For The Assessee Against The Levy Of Penalty Was That The Income Surrendered By The Assessee During

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR

Section 132Section 132(4)Section 153ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER (through web-based video conferencing platform) िनधा"रणवष"/Assessment Year: 2013-14 Shri Dileshkumar Gordhanbhai Vs. The DCIT, Patel Gandhidham Circle, Venus Plaster Industries, Plot Gandhidham (Kutch) No.89, Ward-2B, Adipur (Kutch) PAN : AAOPP 4484 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Mehul Ranpura, AR Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई क" तारीख/Date of Hearing : 17.07.2023 घोषणा क…

MANGAL & MANGAL,TRICHY vs. ACIT, TRICHY

In the result, appeal filed by the assessee is allowed

ITA 2207/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. R Mohan Reddy, CIT

Section 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/s. Mangal & Mangal, The Assistant Commissioner of 25, N.S.B. Road, Teppakulam, v. Income Tax, Trichy – 620 002. Central Circle -1, [PAN: AAIFM-3378-B] No. 44, Williams Road, Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

SMT. TARADEVI RATANLAL BAFNA,JALGAON vs. THE OF ASSISTANT COMMISSIONER INCOME-TAX, CENTRAL CIRCLE-2, NASHIK

ITA 296/PUN/2020[2015-16]Status: DisposedITAT Pune01 Dec 2022AY 2015-16

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 296/Pun/2020 ननधधारण वषा / Assessment Year : 2015-16 Smt Taradevi R Bafna 91, Subhash Chow, Jalgaon. Pan : Aadpb9424E . . . . . . . अपऩलधथी / Appellant बनधम / V/S. Asstt. Commissioner Of Income Tax, Central Circle, Nasik . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sunil Ganoo Revenue By : Shri M. G. Jasnani सपनवधई की तधरऩख / Date Of Conclusive Hearing : 06/10/2022 घोषणध की तधरऩख / Date Of Pronouncement : 01/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Is Challenged Against The First Appellate Order Of Commissioner Of Income Tax (Appeals-12), Pune [For Short “Cit(A)”] Dt. 30/07/2018 For Assessment Year [For Short “Ay”] 2015-16 Passed U/S 250 Of The Income-Tax Act,1961 [For Short “The Act”] Which Emanated Out Of Order Of Penalty [For Short “Po”] Dt. 28/06/2017 Passed By The Acit, Central Circle-1(3), Nasik [For Short “Ao”] U/S 271Aab Of The Act.

For Appellant: Shri Sunil GanooFor Respondent: Shri M. G. Jasnani

Section 132Section 133ASection 143(3)Section 250Section 271ASection 274Section 274(2)(b)Section 292B

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “बी” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE BEFORE HON’BLE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 296/PUN/2020 ननधधारण वषा / Assessment Year : 2015-16 Smt Taradevi R Bafna 91, Subhash Chow, Jalgaon. PAN : AADPB9424E . . . . . . . अपऩलधथी / Appellant बनधम / V/s. Asstt. Commissioner of Income Tax, Central Circle, Nasik . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Sunil Ganoo Revenue by : Shri M. G. Jasnani सपनवधई की तधरऩख / Date of conclusive Heari…

PR. CIT CENTRAL 1 KOLKATA vs. SIDHANT GUPTA

In the result, the appeals are allowed and the order passed by the learned

ITAT/20/2021HC Calcutta22 Nov 2022

Bench: :

Section 260ASection 271ASection 273B

…OD-16 Wt 17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/21/2021 IA No: GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SHRI SANJAY DHINGRA ITAT/20/2021 IA No: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SIDHANT GUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 22nd November, 2022 Appearance : Mr. Tilak Mitra, Adv. Mr. Soumen Bhattacharjee, Adv. …for the appellant in ITAT 21 of 2021. Mr. Prithu Dudhoria, Adv.…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL - 1 KOLKATA vs. SHRI SANJAY DHINGRA

In the result, the appeals are allowed and the order passed by the learned

ITAT/21/2021HC Calcutta22 Nov 2022

Bench: :

Section 260ASection 271ASection 273B

…OD-16 Wt 17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/21/2021 IA No: GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SHRI SANJAY DHINGRA ITAT/20/2021 IA No: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SIDHANT GUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 22nd November, 2022 Appearance : Mr. Tilak Mitra, Adv. Mr. Soumen Bhattacharjee, Adv. …for the appellant in ITAT 21 of 2021. Mr. Prithu Dudhoria, Adv.…

PRINCIPAL COMMISSIONER OF INCOME TAX-4,KOLKATA vs. M/S. TANTIA CONSTRUCTION LTD

In the result, the appeals are allowed and the order passed by the learned

ITA/20/2021HC Calcutta30 Jun 2022

Bench: :

Section 260ASection 271ASection 273B

…OD-16 Wt 17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/21/2021 IA No: GA/1/2021, GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SHRI SANJAY DHINGRA ITAT/20/2021 IA No: GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA VS. SIDHANT GUPTA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 22nd November, 2022 Appearance : Mr. Tilak Mitra, Adv. Mr. Soumen Bhattacharjee, Adv. …for the appellant in ITAT 21 of 2021. Mr. Prithu Dudhoria, Adv.…