Sandeep Chandak v. PCIT

93 Taxmann.com 406Supreme Court of India2018#3299 most cited

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.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sandeep Chandak v. PCIT · section 271AAB · penalty · admission of income · section 132(4) · search and seizure · incriminating material · levy of penalty

Also reported as

255 Taxmann 367

Sections most often in play

Section 153ASection 271(1)(c)Section 271AABSection 274Section 132Section 271AAB(1A)Section 132(4)Section 270A

Issues it is cited on

penalty under section 271aabsection 271aab(1)section 271aab(1a)section 271aabsection 271aasection 271apenalty under section 271(1)(c)section 274chief commissionersection 270asection 132(4)levy of penalty

Judgments citing Sandeep Chandak v. PCIT

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6884/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…B of the Act for the assessment year 2014-15, in the case of Sanjeev Jain, the ld. AR relied upon the arguments taken before the ld. CIT(A) . 22. The ld. DR in addition to the judgments quoted earlier relied upon in the case of Sandeep Chandak Vs PCIT (2018) 93 Taxmann.com 406 (SC) and Ritu Gingal Vs CIT (2018) 403 ITR 97 (Del.). ITA Nos. 6880 to 6886 & 7139/Del/2018 14 23. We have perused the material before us and our findings are as under with reference to the conditions obligatory to be in existence for levy of penalty: a. Undisclosed income must be admitted by the assessee and the statement u/s 132(4) of…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6883/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Jul 2019AY 2010-11

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…B of the Act for the assessment year 2014-15, in the case of Sanjeev Jain, the ld. AR relied upon the arguments taken before the ld. CIT(A) . 22. The ld. DR in addition to the judgments quoted earlier relied upon in the case of Sandeep Chandak Vs PCIT (2018) 93 Taxmann.com 406 (SC) and Ritu Gingal Vs CIT (2018) 403 ITR 97 (Del.). ITA Nos. 6880 to 6886 & 7139/Del/2018 14 23. We have perused the material before us and our findings are as under with reference to the conditions obligatory to be in existence for levy of penalty: a. Undisclosed income must be admitted by the assessee and the statement u/s 132(4) of…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6882/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jul 2019AY 2009-10

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…B of the Act for the assessment year 2014-15, in the case of Sanjeev Jain, the ld. AR relied upon the arguments taken before the ld. CIT(A) . 22. The ld. DR in addition to the judgments quoted earlier relied upon in the case of Sandeep Chandak Vs PCIT (2018) 93 Taxmann.com 406 (SC) and Ritu Gingal Vs CIT (2018) 403 ITR 97 (Del.). ITA Nos. 6880 to 6886 & 7139/Del/2018 14 23. We have perused the material before us and our findings are as under with reference to the conditions obligatory to be in existence for levy of penalty: a. Undisclosed income must be admitted by the assessee and the statement u/s 132(4) of…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6881/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…B of the Act for the assessment year 2014-15, in the case of Sanjeev Jain, the ld. AR relied upon the arguments taken before the ld. CIT(A) . 22. The ld. DR in addition to the judgments quoted earlier relied upon in the case of Sandeep Chandak Vs PCIT (2018) 93 Taxmann.com 406 (SC) and Ritu Gingal Vs CIT (2018) 403 ITR 97 (Del.). ITA Nos. 6880 to 6886 & 7139/Del/2018 14 23. We have perused the material before us and our findings are as under with reference to the conditions obligatory to be in existence for levy of penalty: a. Undisclosed income must be admitted by the assessee and the statement u/s 132(4) of…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6880/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…B of the Act for the assessment year 2014-15, in the case of Sanjeev Jain, the ld. AR relied upon the arguments taken before the ld. CIT(A) . 22. The ld. DR in addition to the judgments quoted earlier relied upon in the case of Sandeep Chandak Vs PCIT (2018) 93 Taxmann.com 406 (SC) and Ritu Gingal Vs CIT (2018) 403 ITR 97 (Del.). ITA Nos. 6880 to 6886 & 7139/Del/2018 14 23. We have perused the material before us and our findings are as under with reference to the conditions obligatory to be in existence for levy of penalty: a. Undisclosed income must be admitted by the assessee and the statement u/s 132(4) of…

ACIT, Central Circle-2(3), Kolkata vs. Shri Sanjay Dhingra, New Delhi

ITA 234/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle-2(3), Kolkata vs. Shri Sidhant Gupta, New Delhi

ITA 232/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle - 2(3), Kolkata vs. Shri Murarilal Agarwal, Kolkata

ITA 2293/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle - 2(3), Kolkata vs. Kamalesh Agarwal, Kolkata

ITA 1535/KOL/2017[2013-14]Status: DisposedITAT Kolkata24 Apr 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

ACIT, Central Circle - 2(3), Kolkata vs. Dilip Kumar Modi, Kolkata

ITA 1485/KOL/2017[2014-15]Status: DisposedITAT Kolkata24 Apr 2019AY 2014-15

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.232/Kol/2017 & C.O. No.37/Kol/2017 (a/o ITA No.232/Kol/2017) Assessment Year: 2013-14 ACIT, Central Circle-2(3) Shri Sidhanat Gupta बनाम / R.No.403, 4th Floor, X-12, 2nd Floor, Hauz Khas, V/s. Aayakar Bhawan, Poorva, New Delhi-110016 110, Shanti Pally, E.M. [PAN No.AEVPG 8722 Q] Bye-pass, Kolkata-107 .. अपीलाथ" /Appellant ""यथ" /Respondent "तया"ेपक /Co-objector ITA No.234/Kol/2017 & C.O. No.27/Kol/2017 (a/o ITA N…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Calcutta Industrial Supply Corp., Kolkata

ITA 1610/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Ambey Mining Pvt. Ltd., Kolkata

ITA 1607/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

DCIT, Central Circle - 2(2), Kolkata vs. Aka Logistics Pvt. Ltd., Kolkata

ITA 1604/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 132(4)Section 271A

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1604/Kol/2017 & C.O. No.96/Kol/2017 (a/o ITA No. 1604/Kol/2017) Assessment Year: 2013-14 DCIT, Central Circle-2(2), AKA Logistics Pvt. Ltd., बनाम 3rd Floor, 8, Beck Bagan Aayakar Bhawan, Poorva, - / 107, Shantipally, Kolkata- V/s. Row, Kolkata-700017 700107 [PAN No. AADCC 4844 N] .. अपीलाथ" /Appellant ""यथ"/Respondent/"तया"ेपक Co-objector ITA No.1607/Kol/2017 & C.O. No.97/Kol/2017 (a/o ITA No. 1607/Kol/2017) Assess…

Jekay International (P) Ltd., Kolkata vs. DCIT, CC-4(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1928/KOL/2016[2013-14]Status: DisposedITAT Kolkata15 Feb 2019AY 2013-14

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Raviganpati Industrial Pvt.Ltd., Vs Dcit, 2, Hare Street, 3Rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. Pan-Aaacg9441Q (Appellant) (Respondent) Vs Dcit, Jekay International Pvt.Ltd., 2, Hare Street, 3Rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. Pan-Aabcj6307K (Appellant) (Respondent) Appellant By Shri.M.Satnaliwala, Fca Respondent By Shri.Anand Kumar Kedia, Cit Dr Date Of Hearing 28.11.2018 Date Of Pronouncement 15.02.2019 Order Per S.S. Viswanethra Ravi

Section 271ASection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER Ganpati Industrial Pvt.Ltd., vs DCIT, 2, Hare Street, 3rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. PAN-AAACG9441Q (Appellant) (Respondent) vs DCIT, Jekay International Pvt.Ltd., 2, Hare Street, 3rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. PAN-AABCJ6307K (Appellant) (Respondent) Appellant by Shri.M.Satnaliwala, FCA Respondent by Shri.Anand Kumar Kedia, CIT DR Date of Hearing 28.11.2018 Date of Pronouncement 15.02.2019 ORDER PER S.S. VISWA…

Ganapati Industrial (P) Ltd., Kolkata vs. DCIT, CC-4(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1927/KOL/2016[2013-14]Status: DisposedITAT Kolkata15 Feb 2019AY 2013-14

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Raviganpati Industrial Pvt.Ltd., Vs Dcit, 2, Hare Street, 3Rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. Pan-Aaacg9441Q (Appellant) (Respondent) Vs Dcit, Jekay International Pvt.Ltd., 2, Hare Street, 3Rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. Pan-Aabcj6307K (Appellant) (Respondent) Appellant By Shri.M.Satnaliwala, Fca Respondent By Shri.Anand Kumar Kedia, Cit Dr Date Of Hearing 28.11.2018 Date Of Pronouncement 15.02.2019 Order Per S.S. Viswanethra Ravi

Section 271ASection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER Ganpati Industrial Pvt.Ltd., vs DCIT, 2, Hare Street, 3rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. PAN-AAACG9441Q (Appellant) (Respondent) vs DCIT, Jekay International Pvt.Ltd., 2, Hare Street, 3rd Floor, Circle-4(2), Nicco House, Kolkata-700001. Kolkata. PAN-AABCJ6307K (Appellant) (Respondent) Appellant by Shri.M.Satnaliwala, FCA Respondent by Shri.Anand Kumar Kedia, CIT DR Date of Hearing 28.11.2018 Date of Pronouncement 15.02.2019 ORDER PER S.S. VISWA…

DCIT, Faridabad vs. M/S. Hindustan Syringes & Merical Devices Ltd., Faridabad

Appeal of the revenue is dismissed

ITA 820/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Dec 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Hindustan Syringes & Central Circle-Ii Medical Devices Ltd. Faridabad Sector-25, (Appellant) Ballabgarh , Faridabad Aaach0007M (Respondent)

Section 132Section 132(1)Section 132(4)Section 142(1)Section 153ASection 271A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DCIT Vs Hindustan Syringes & Central Circle-II Medical Devices Ltd. Faridabad Sector-25, (APPELLANT) Ballabgarh , Faridabad AAACH0007M (RESPONDENT) Appellant by Sh. Rampal Meena, CIT DR Respondent by Sh. V. K. Aggarwal, Adv & Ms. Sweta Bansal, CA Date of Hearing 18.12.2018 Date of Pronouncement 19.12.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 10/12/2014 passed by CIT(A)-III, Gurgaon for Assessment Year 20…