Swarnaben M. 12. Khanna v. DCIT

37 SOT 25Income Tax Appellate Tribunal2010#9726 most cited

What is Swarnaben M. 12. Khanna v. DCIT authority for?

Penalty under Section 271(1)(b) is not leviable for mere technical non-compliance, requiring specific notice for specific assessment years with specific requirements. There must be actual or habitual default, and the assessee must be given a reasonable opportunity to be heard.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Also referred to as

Swarnaben M. Khanna · DCIT · 37 SOT 25 · Section 271(1)(b) · penalty for non-compliance · notice under section 142(1) · reasonable opportunity to be heard · assessment year

Judgments citing Swarnaben M. 12. Khanna v. DCIT

Trinity Infraventures Limited, New Delhi vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 474/HYD/2020[2011-12]Status: DisposedITAT Hyderabad13 Sept 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahuassessment Year: 2011-12

For Appellant: Sri P. Murali Mohana RaoFor Respondent: Smt. N. Esther, DR
Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271(1)(b)Section 274

…65 to 2771/DEL/2016. 7. As regards the contention that the penalty is not leviable where no reasonable opportunity of being heard was given, he placed reliance upon the following case law. a) ITAT Ahmedabad in the case of Swarnaben M. Khanna reported in (2010)37 SOT 25 b) ITAT Delhi in the case of Anil Kumar Seth in ITA Nos.7516 to 7522/Del/2017. c) ITAT Hyderabad in the case of SPR Publications (P) Ltd in ITA No 475/Hyd/2020. 8. The learned DR, on the other hand, supported the orders of the Assessing Officer and the CIT (A). 9. Having regard to the rival contentions and the material on record, we find that the…

Suresh Mutha, Chennai vs. ACIT, Corporate Circle - 4 (1), Chennai

In the result, the appeal filed by assessee in ITA

ITA 3505/CHNY/2019[2016-17]Status: DisposedITAT Chennai11 Mar 2020AY 2016-17

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. AR.V.Sreenivasan, JCITFor Respondent: 11.03.2020
Section 142(1)Section 143(2)Section 143(3)Section 144Section 271(1)(b)Section 274

…decision in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust v. ADIT reported in [2008] 115 TTJ 419 (Delhi). 2. Hon’ble ITAT , Ahmedabad decision in the case of Swarnaben M. Khanna & Ors. v. DCIT reported in (2010) 132 TTJ (Ahd) (UO) 1 : (2010) 37 SOT 25. 3. Hon’ble ITAT, Jodhpur decision in the case Parmeshwari Textiles v. ITO reported in (2005) 92 TTJ (Jd) 764 The Ld.DR, on the other hand, vehemently relied upon the appellate order passed by Ld.CIT(A). 5.We have heard both the rival parties and perused the material on records including cited case laws. We have observed that assessee is an indi…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4120/DEL/2015[2012-13]Status: DisposedITAT Delhi26 Mar 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4119/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Mar 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4118/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4117/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Mar 2019AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4116/DEL/2015[2008-09]Status: DisposedITAT Delhi26 Mar 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4115/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Mar 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4114/DEL/2015[2006-07]Status: DisposedITAT Delhi26 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…CIT: ITA. No. 458 to 464 of 2013 Copy of decision of Mumbai Bench of the Tribunal in the case of M/s Cabochon Arts 11. Pvt. Ltd vs. DCIT: ITA No. 5952 of 2013 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Swarnaben M. 12. Khanna vs. DCIT: 37 SOT 25 Copy of decision of Ahmedabad Bench of the Tribunal in the case of Nemichand 13. Arvindkumar (HUF) vs. ITO: ITA No. 2541 of 2011 Copy of decision of Chennai Bench of the Tribunal in the case of Sardarmal Kothari 14. vs. ACIT: ITA No.2104 of 2012 Copy of decision of Allahabad Bench of the Tribunal in the case of Pawan Kumar 15. Didwania and Ors. Vs.…

Sanjivani Real Estate P.Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

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

ITA 3036/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma & Shri Sandeep Gosain

For Appellant: Shri Vijay MehtaFor Respondent: Shri Neil Philip
Section 132Section 132(4)Section 142Section 271Section 271(1)(b)

…Ld. DR relied upon the order passed by Ld. CIT(A). 7. We have heard the counsel for both parties and perused the material on record. The Ld. AR relied upon the decision of the Ahmedabad Bench of the Tribunal in the case of Swarnaben M. Khanna v. DCIT [2010] 37 SOT 25 (Ahd.) wherein it was held as under :- 4 Sanjivani Real Estate Pvt. Ltd. ITA No. 3035 & 3036/Mum/2015 “Section 271(l)(b) of the income-tax Act, 1961 - Penalty - For non - compliance of notice under section 142 (1) Assessment years 2000-01 to 2006-07 - Whether statutory provision for levy of penalty is not for mere technical non-compliance but fo…

Sanjivani Real Estate P.Ltd, Mumbai vs. DCIT Cen Cir 39, Mumbai

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

ITA 3035/MUM/2015[2008-09]Status: DisposedITAT Mumbai12 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma & Shri Sandeep Gosain

For Appellant: Shri Vijay MehtaFor Respondent: Shri Neil Philip
Section 132Section 132(4)Section 142Section 271Section 271(1)(b)

…Ld. DR relied upon the order passed by Ld. CIT(A). 7. We have heard the counsel for both parties and perused the material on record. The Ld. AR relied upon the decision of the Ahmedabad Bench of the Tribunal in the case of Swarnaben M. Khanna v. DCIT [2010] 37 SOT 25 (Ahd.) wherein it was held as under :- 4 Sanjivani Real Estate Pvt. Ltd. ITA No. 3035 & 3036/Mum/2015 “Section 271(l)(b) of the income-tax Act, 1961 - Penalty - For non - compliance of notice under section 142 (1) Assessment years 2000-01 to 2006-07 - Whether statutory provision for levy of penalty is not for mere technical non-compliance but fo…

Swarnaben M. 12. Khanna v. DCIT (37 SOT 25) — Cited in 11 Judgments | BharatTax