Surajmal Parsuram Todi v. CIT

222 ITR 691High Court1996#927 most cited

What is Surajmal Parsuram Todi v. CIT authority for?

A penalty under Section 271B for failure to get accounts audited cannot be levied if a penalty under Section 271A has already been imposed for non-maintenance of books of account.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Surajmal Parsuram Todi · penalty section 271A · penalty section 271B · simultaneous penalties · non-maintenance of books · failure to get accounts audited · deletion of penalty · 222 ITR 691 · Gauhati High Court

Sections most often in play

Section 271BSection 44ABSection 271ASection 44AASection 148Section 144Section 2(12A)Section 250

Issues it is cited on

failure to get accounts auditedbooks or books of accountsection 28(1)penalty under section 271bsection 2(12a)section 44aasection 271bsection 271adeletion of penaltysection 44asection 44absection 18

Judgments citing Surajmal Parsuram Todi v. CIT

RCUBE AMALAGAMATIONS,KOLLUKADU MEDU vs. DCIT, CIRCLE-1,, ERODE

In the result, the appeal filed by the assessee is allowed

ITA 3164/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3164/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

For Appellant: Shri S. Saravanan, CAFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 250Section 271ASection 271BSection 44A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3164/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 M/s. Rcube Amalgamations, The Deputy Commissioner 204, Karur Main Road, Vs. of Income Tax, Lakkapuram Village, Circle 1, Kollukadu Medu, Erode Tamil Nadu - 638002. PAN: AAOFR 6611E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S. Saravanan, CA (Through Virtual Mode) ""यथ…

MUDDAYYA AMARAYYA HIREMATH,YADGIR vs. INCOME TAX OFFICER, WARD-1, YADGIR

In the result, the appeals by the assessee in ITA Nos

ITA 1996/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Nov 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Shri. Tarun Kothari, ARFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 144Section 148Section 194ASection 194CSection 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1993 to 1996/Bang/2024 Assessment Years : 2015-16, 2017-18 Shri. Muddayya Amarayya Hiremath, Vs. The Income Tax Officer, Basaveshwar Nagar, Shahpur Dist, Ward –1, Yadgir – 585 215. Yadgir. PAN : ABRPH 1616 F APPELLANT RESPONDENT Assessee by : Shri. Tarun Kothari, AR. Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 26.11.2024 Date of Pronouncement : 28.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member All these four ap…

MUDDAYYA AMARAYYA HIREMATH,YADGIR vs. INCOME TAX OFFICER, WARD-1, YADGIR

In the result, the appeals by the assessee in ITA Nos

ITA 1995/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Nov 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Shri. Tarun Kothari, ARFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 144Section 148Section 194ASection 194CSection 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1993 to 1996/Bang/2024 Assessment Years : 2015-16, 2017-18 Shri. Muddayya Amarayya Hiremath, Vs. The Income Tax Officer, Basaveshwar Nagar, Shahpur Dist, Ward –1, Yadgir – 585 215. Yadgir. PAN : ABRPH 1616 F APPELLANT RESPONDENT Assessee by : Shri. Tarun Kothari, AR. Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 26.11.2024 Date of Pronouncement : 28.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member All these four ap…

MUDDAYYA AMARAYYA HIREMATH,YADGIR vs. INCOME TAX OFFICER, WARD-1 , YADGIR

In the result, the appeals by the assessee in ITA Nos

ITA 1994/BANG/2024[2015-16]Status: DisposedITAT Bangalore28 Nov 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Shri. Tarun Kothari, ARFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 144Section 148Section 194ASection 194CSection 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1993 to 1996/Bang/2024 Assessment Years : 2015-16, 2017-18 Shri. Muddayya Amarayya Hiremath, Vs. The Income Tax Officer, Basaveshwar Nagar, Shahpur Dist, Ward –1, Yadgir – 585 215. Yadgir. PAN : ABRPH 1616 F APPELLANT RESPONDENT Assessee by : Shri. Tarun Kothari, AR. Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 26.11.2024 Date of Pronouncement : 28.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member All these four ap…

MUDDAYYA AARAYYA HIREMATH,YADGIR vs. INCOME TAX OFFICER, WARD-1, , YADGIR

In the result, the appeals by the assessee in ITA Nos

ITA 1993/BANG/2024[2015-16]Status: DisposedITAT Bangalore28 Nov 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Shri. Tarun Kothari, ARFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 144Section 148Section 194ASection 194CSection 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1993 to 1996/Bang/2024 Assessment Years : 2015-16, 2017-18 Shri. Muddayya Amarayya Hiremath, Vs. The Income Tax Officer, Basaveshwar Nagar, Shahpur Dist, Ward –1, Yadgir – 585 215. Yadgir. PAN : ABRPH 1616 F APPELLANT RESPONDENT Assessee by : Shri. Tarun Kothari, AR. Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 26.11.2024 Date of Pronouncement : 28.11.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member All these four ap…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE, ERODE

In the result, appeals ITA Nos

ITA 2448/CHNY/2024[2017-18]Status: DisposedITAT Chennai20 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE, ERODE

In the result, appeals ITA Nos

ITA 2447/CHNY/2024[2017-18]Status: DisposedITAT Chennai20 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE, ERODE

In the result, appeals ITA Nos

ITA 2446/CHNY/2024[2016-17]Status: DisposedITAT Chennai20 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE, ERODE

In the result, appeals ITA Nos

ITA 2445/CHNY/2024[2016-17]Status: DisposedITAT Chennai20 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE , ERODE

In the result, appeals ITA Nos

ITA 2444/CHNY/2024[2015-16]Status: DisposedITAT Chennai20 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE, ERODE

In the result, appeals ITA Nos

ITA 2443/CHNY/2024[2015-16]Status: DisposedITAT Chennai20 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE , ERODE

In the result, appeals ITA Nos

ITA 2442/CHNY/2024[2014-15]Status: DisposedITAT Chennai20 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

KARUPPANNAN THULASIMANI,ERODE vs. ITO, WARD –(1) ERODE, ERODE

In the result, appeals ITA Nos

ITA 2441/CHNY/2024[2014-15]Status: DisposedITAT Chennai20 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2441/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.2442/Chny/2024 (िनधा)रणवष) / Assessment Year: 2014-15) & 3. आयकरअपील सं./ Ita No.2443/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 4. आयकरअपील सं./ Ita No.2444/Chny/2024 (िनधा)रणवष) / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.2445/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.2446/Chny/2024 (िनधा)रणवष) / Assessment Year: 2016-17) & 7. आयकरअपील सं./ Ita No.2447/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) & 8. आयकरअपील सं./ Ita No.2448/Chny/2024 (िनधा)रणवष) / Assessment Year: 2017-18) Shri Karuppanan Thulasimani Ito बनाम/ 23C, Ganapathy Nagar, Ward-1(1), Mariyamman Kovil Street, Erode. Vs. Periyasemur, Erode-638 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Admpt-5801-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S. Sridhar (Advocate) Erode -Ld. Ar " थ"कीओरसे/Respondent By : Ms. Kavitha (Addl.Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 20-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate) Erode -Ld. ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. DR
Section 271ASection 271BSection 44A

…d not arise. As a natural corollary, the levy of penalty for non-maintenance of books could be justified but levy of penalty for not getting the books of accounts would be unfair. The Hon’ble Guwahati High Court, in the case of Surajmal Parsuram Todi Vs. CIT (222 ITR 691), held that maintenance of accounts is envisaged u/s 44AA and upon failure to do so, the assessee shall be guilty and liable to be penalized u/s 271A. Even after maintenance of books of account, the obligation of the assessee does not come to an end. He is required to do something more, i.e., by getting the books of account audited by an accounta…

BHADRAIAHKALLENAHALLIDINESHA,MANDYA vs. INCOME TAX OFFICER, WARD-1, , MANDYA

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

ITA 1507/BANG/2024[2020-21]Status: DisposedITAT Bangalore17 Sept 2024AY 2020-21

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2020-21 Shri. Bhadraiah Kallenahalli Dinesha, Vs. Ito, 12, Kallenahally Village, Ward –1, Thiruganahalli Post, Mandya. Honkere Hobli, Nagamangala Taluk Mandya – 571 432. Pan : Bibpd 0214 P Appellant Respondent Assessee By : Shri. Tharun Kothari, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.09.2024 Date Of Pronouncement : 17.09.2024

For Appellant: Shri. Tharun Kothari, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 250Section 271B

…Maranaikanahalli Jayashella Shetty Pradeepkumar Vs. ACIT in ITA No.1136/Bang/2022 for Assessment Year 2017-18 (Order dated 30.03.2023) which had followed the Hon’ble Gauhati High Court judgment in the case of Surajmal Parsuram Todi Vs. CIT reported in (1996) 222 ITR 691 (Gau) and the judgment of Hon’ble Allahabad High Court in the case of CIT Vs. Bisauli Tractors reported in (2008) 299 ITR 219 (All.). 5. The learned DR submitted that the matter can be restored to the CIT(A) to consider the delay condonation application now filed before the Tribunal. 6. We have heard the rival submissions and perused the materi…

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

…nt, the assessing officer did not adhere to the provisions of 271B and has requested that the penalty imposed on the assessee may be deleted in full. 8.1 We have considered the submissions made. In Surajmal Parsuram Todi vs. Commissioner of Income-tax [1996] 222 ITR 691 (Gauhati), it has been held that when a person commits an offence by not maintaining books of account as contemplated by section 44AA, the offence is complete and after that, there can be no possibility of any offence as contemplated by section 44AB and therefore, in the instant case, imposition of penalty under section 271B was erroneous on acco…

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

…nt, the assessing officer did not adhere to the provisions of 271B and has requested that the penalty imposed on the assessee may be deleted in full. 8.1 We have considered the submissions made. In Surajmal Parsuram Todi vs. Commissioner of Income-tax [1996] 222 ITR 691 (Gauhati), it has been held that when a person commits an offence by not maintaining books of account as contemplated by section 44AA, the offence is complete and after that, there can be no possibility of any offence as contemplated by section 44AB and therefore, in the instant case, imposition of penalty under section 271B was erroneous on acco…

NARESH KUMAR,HARYANA vs. ITO CHARKHI DADRI, HARYANA

In the result, the appeal filed by the Assessee is allowed

ITA 122/DEL/2023[2017-18]Status: DisposedITAT Delhi14 Aug 2024AY 2017-18

Bench: the Ld. CIT(A) and filed detailed submissions before him. After considering the details submissions, the Ld. CIT(A) sustained the penalty levied by Assessing Officer.

Section 271BSection 271DSection 44A

…dt 24th April 2017 (ITAT Jaipur) (Page 64-68) following and approving the case laws: (i) CIT Vs Bisauli Tractors (299 ITR 219) (Allahabad). Naresh Kumar vs. ITO (ii) CIT Vs. S K Gupta (2010) 322 ITR 86(Allahabad). (iii) CIT Vs. Surajmal Parsuram Todi (1996)222 ITR 691 (Gauhati). That it is apparent and transpired from the record that no prior approval / sanction has been obtained from Jt. CIT before passing a penalty order u/s 271B. (CIT Appeal Order Page 18). The relevant para speaks of the procedure, but no document has been placed on the assessment record. That it is apparent from the Penalty Order under Se…

BRIGHT SINGH CHELLADURAI,NAGERCOIL vs. INCOME TAX OFFICER, WARD 1, TIRUNELVELI

In the result, appeal filed by the assessee is allowed

ITA 1428/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1428/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. Bright Singh Chelladurai, The Income Tax Officer, No.5, Nanthanial Street, Ward-1, Nagercoil, Tirunelveli. Kanyakumari-629 001. [Pan: Atvpb 0028 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Raghav Rajeev MenonFor Respondent: Shri D. Hema Bhupal, JCIT
Section 144Section 148Section 271ASection 271BSection 44A

…ssee may be adopted. The Ld.AR cited the decision of the Hon’ble Allahabad High Court in the case of CIT v. SK Gupta & Co., reported in [2010] 322 ITR 86 (All) and the Hon’ble Gauhati High Court in the case of Surajmal Parsuram Todi v. CIT reported in [1996] 222 ITR 691 (Gauhati), wherein, the High Court’s held ITA No.1428/Chny/2023 for AY 2015-16 Bright Singh Chelladurai :: 4 :: that once books of accounts of the assessee are not maintained and penalty u/s.271A of the Act has been levied, then no penalty u/s.271B of the Act, for failure to get the accounts audited be levied. The Ld.AR also drew our attention…

BALASINGAM SOMASUNDARAM,COIMBATORE vs. ACIT, CENTRAL CIRCLE 1, COIMBATORE, COIMBATORE

In the result, both the appeals of the assessee are allowed

ITA 1200/CHNY/2023[2014-15]Status: DisposedITAT Chennai06 Mar 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 133ASection 143(2)Section 148Section 250Section 271ASection 271BSection 44A

…luding various binding precedents . 3. The Learned CIT(A) erred in not understanding the very fundamental that once the appellant does not maintain books of accounts, the offence is complete and therefore, getting them audited also does not arise. [Relying on 222 ITR 691 (Gau)]. 4. Without prejudice to the generality of the foregoing grounds, the Learned Commissioner (Appeals) erred in not following the decisions cited, including the jurisdictional Tribunal decision rendered in ITA No. 3279/Chny/2018 dated 27/03/2019, despite mentioning them in the Order passed under Section 250. 5. Without prejudice, the Learned…

BALASINGAM SOMASUNDARAM,COIMBATORE vs. ACIT, CENTRAL CIRCLE 1,, COIMBATORE

In the result, both the appeals of the assessee are allowed

ITA 1199/CHNY/2023[2013-14]Status: DisposedITAT Chennai06 Mar 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 133ASection 143(2)Section 148Section 250Section 271ASection 271BSection 44A

…luding various binding precedents . 3. The Learned CIT(A) erred in not understanding the very fundamental that once the appellant does not maintain books of accounts, the offence is complete and therefore, getting them audited also does not arise. [Relying on 222 ITR 691 (Gau)]. 4. Without prejudice to the generality of the foregoing grounds, the Learned Commissioner (Appeals) erred in not following the decisions cited, including the jurisdictional Tribunal decision rendered in ITA No. 3279/Chny/2018 dated 27/03/2019, despite mentioning them in the Order passed under Section 250. 5. Without prejudice, the Learned…

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