Which sections of the Income Tax Act does Union of India v. Dharmendra Textile Processors come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 143(3), Section 115JB, Section 37(1), Section 147, Section 14A.

Union of India v. Dharmendra Textile Processors

Q: How many judgments cite Union of India v. Dharmendra Textile Processors?

501 judgments on BharatTax cite Union of India v. Dharmendra Textile Processors (306 ITR 277), spanning 2009 to 2026.

306 ITR 277Supreme Court of India2008#136 most cited

What is Union of India v. Dharmendra Textile Processors authority for?

Penalty under Section 271(1)(c) of the Income-tax Act, 1961 is a strict civil liability, and willful concealment is not an essential ingredient for attracting it. The explanation appended to the section indicates this element of strict liability for concealment or furnishing inaccurate particulars of income.

501

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2009 to 2026.

Also referred to as

Union of India v. Dharmendra Textile Processors · 306 ITR 277 · section 271(1)(c) · penalty for concealment · furnishing inaccurate particulars · strict liability · civil liability · willful concealment not required · penalty assessment

Also reported as

174 Taxmann 571212 CTR 432

Sections most often in play

Section 271(1)(c)Section 143(3)Section 115JB Section 37(1)Section 147 Section 14A Section 1961 Section 148

Issues it is cited on

furnishing inaccurate particulars of income furnishing inaccurate particulars penalty u/s 271(1)(c)penalty under section 271(1)(c)concealment of income section 274 levy of penalty section 271(1)section 271 section 271(1)(c)section 27 section 115jb

Judgments citing Union of India v. Dharmendra Textile Processors

ACIT 17(1), Mumbai vs. Haresh S. Jhaveri, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2561/MUM/2017[2006-07]Status: DisposedITAT Mumbai28 Sept 2018AY 2006-07

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blea.C.I.T Circle – 17(1) V. Shri Haresh S Jhaveri Room No. 135, 1St Floor Ps-6/7, Rotunda Building, 2Nd Floor, B.S. Marg, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Dalal Street, Mumbai – 400 023 Pan: Aabpj 8053 B (Appellant) (Respondent) Assessee By : Shri Dr. P. Daniel Department By : Shri Manoj Kumar Singh

For Appellant: Shri Dr. P. DanielFor Respondent: Shri Manoj Kumar Singh

Section 143Section 143(3)Section 148Section 271(1)(c)Section 274Section 275(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER A.C.I.T Circle – 17(1) v. Shri Haresh S Jhaveri Room No. 135, 1st Floor PS-6/7, Rotunda Building, 2nd Floor, B.S. Marg, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Dalal Street, Mumbai – 400 023 PAN: AABPJ 8053 B (Appellant) (Respondent) Assessee by : Shri Dr. P. Daniel Department by : Shri Manoj Kumar Singh Date of Hearing : 09.08.2018 Date of Pronouncement : 28.09.2018 O R D E R PER C.N. PRASAD (JM) 1. This Appeal is filed by the Revenue against the orde…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Laxmichand D. Rohira, Mumbai

In the result, the appeals of the revenue are hereby dismissed and cross-objections filed by the assessee are hereby ordered to be allowed

ITA 1178/MUM/2016[2002-03]Status: DisposedITAT Mumbai24 Sept 2018AY 2002-03

Bench: Shri R.C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.1178 To 1184/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2008-09 & 2007-08) Dy. Cit Cc-3(4) Central बिधम/ Shri Lakhmichand D. Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. Co. Nos. 250 To 256/Mum/2017 (Arising Out Of Ita. Nos.1183, 1178, 1179, 1180, 1181 1182 & 1184/M/2016) (निर्धारण वर्ा / Assessment Years: 2008-09, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07& 2007-08) बिधम/ Shri Lakhmichand D. Dy. Cit Cc-3(4) Central Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adnpr6420M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Chaitanya Anjaria (Dr) Assessee By: Shri Vimal Punmiya (Ar) सुनवाई की तारीख / Date Of Hearing: 05.09.2018 घोषणा की तारीख /Date Of Pronouncement: 24.09.2018

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Chaitanya Anjaria (DR)

Section 132

…). Our coordinate Bench, after considering the judgment of the Hon'ble Bombay High Court in the case of Smt. Kaushalya & Ors., (supra) as also the judgments of the Hon'ble Supreme Court in the case of Dilip N. Shroff (supra) and Dharmendra Textile Processors, 306 ITR 277 (SC) deduced as under :- "12. A combined reading of the decision rendered by Hon'ble Bombay High Court in the case of Smt. B Kaushalya and Others (supra) and the decision rendered by Hon'ble Supreme Court in the case of Dilip N Shroff (supra) would make it clear that there should be application of mind on the part of the AO at the time of issuing…

Kirloskar Brothers Limited, Pune vs. DCIT, Range 11(1), Pune

In the result, the appeal of the assessee for A

ITA 2612/PUN/2012[2003-04]Status: DisposedITAT Pune19 Sept 2018AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita Nos. 2611 & 2612/Pun/2012 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2002-03 & 2003-04 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sharad ShahFor Respondent: Shri Mukesh Jha

Section 271(1)(c)Section 37(1)

…आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण बी” "यायपीठ पुणे म" । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी डी डी. क"णाकरा राव डी लेखा सद"य, एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी, "याियक सद"य के सम" "ी "ी "ी क"णाकरा राव क"णाकरा राव,लेखा सद"य क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" "याियक सद"य के सम" "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं आयकर अपील सं. / ITA Nos. 2611 & 2612/PUN/2012 आयकर अपील सं आयकर…

Kirloskar Brothers Limited, Pune vs. DCIT, Circle 11(1), Pune

In the result, the appeal of the assessee for A

ITA 2611/PUN/2012[2002-03]Status: DisposedITAT Pune19 Sept 2018AY 2002-03

For Appellant: Shri Sharad ShahFor Respondent: Shri Mukesh Jha

Section 271(1)(c)Section 37(1)

Commissioner of Income Tax vs. Dr T.M.A. Pai Foundation

ITA/346/2014HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…ssessee? 2.3 Whether on the facts and in the circumstances of the case, the Tribunal were justified in law in failing to take cognizance of the decision of Hon’ble Apex Court in the case of Union of India vs. Dharmendra Textiles Processors (2008) 306 ITR 277 (SC) wherein the Apex Court held that the Hon’ble High Courts can only interpret the law and not legislate, and legislative casus omissus Date of Judgment 30-08-2018 I.T.A.No.346/2014 Commissioner of Income Tax & Another. Vs. Dr. T.M.A. Pai Foundation 6/14 cannot be supplied by judicial interpretative process?” 3. T…

ACIT(It), Circle - 1(2), Kolkata vs. M/S. Joy Partnership Mining Centre, Kolkata

In the result the appeal by the Revenue is dismissed

ITA 1325/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Aug 2018AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am A.C.I.T. (International Taxation), Vs. M/S Joy Partnership Mining Circle-1 (2), Kolkata Centre Room No-206, 2Nd Floor, Aayakar 85/1 Topsia Road, ( South) Bhawan Poorva, 110, Shanti Pally, Kolkata-700046 Kolkata-7000107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj 6427 H (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri G.Hangshing, CITFor Respondent: Shri Amit Kumar Lal, AR

Section 139(5)Section 143(3)Section 271Section 271(1)(c)Section 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A.L.SAINI, AM A.C.I.T. (International Taxation), Vs. M/s Joy Partnership Mining Circle-1 (2), Kolkata Centre Room No-206, 2nd Floor, Aayakar 85/1 Topsia Road, ( South) Bhawan Poorva, 110, Shanti Pally, Kolkata-700046 Kolkata-7000107. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFJ 6427 H (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee by : Shri G.Hangshing, CIT Respondent by : Shri Amit Kumar Lal, AR सुनवाई क" तार"ख / Date of Hearing : 07/06/2018 घोषणा क" तार"ख/Date of Pronouncement: 29/08/2018 आदेश / O R D E R Per Dr. A…

ITO WD 1(2)(2), Mumbai vs. Kesar Petroproducts Ltd, Ratnagiri

In the result, both the appeals of the Revenue and assessee are dismissed

ITA 1169/MUM/2014[2002-03]Status: DisposedITAT Mumbai28 Aug 2018AY 2002-03

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM ITA No.1169/Mum/2014 & 1170/Mum/2014 (Assessment Year :2002-03 & 2004-05) ITO 1(2)(2), Vs. M/s. Kesar Petroproducts Ltd., R.No.527, 5th Floor D-7/1, MIDC Industrial Area Aayakar Bhavan Lote Parshuram, Taluka Khed M.K.Road, Dist. Ratnagiri, Mumbai – 400 020 Maharashtra – 415 722 PAN/GIR No. AAACK2056M Appellant) .. Respondent) ITA No.3244/Mum/2014 & 3245/Mum/2014 (Assessment Year :2002-03 & 2003-04) M/s. Kesar Petroproducts Ltd., Vs. ITO 1(2)(2), R.No.527, 5th Floor D-7/1, MIDC Industrial Area Lote Parshuram…

Swadesh Textiles P. Ltd, Mumbai vs. ITO 4(3)(4), Mumbai

In the result, the appeal is partly allowed

ITA 5140/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Aug 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Swadeshi Textiles Pvt. Ltd. Ito-4(3)(4), Mumbai ¾, 1St Floor, Kapadia Vs. Chambers, 599, Jss Road, Chira Bazar, Mumbai- 400002. Pan No. Aagcs2102Q Appellant Respondent Assessee By : Mr. Snehal J. Shah, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 22/05/2018 Date Of Pronouncement: 17/08/2018

For Appellant: Mr. Snehal J. Shah, ARFor Respondent: Mr. V. Justin, DR

Section 115JSection 234BSection 234CSection 234DSection 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Swadeshi Textiles Pvt. Ltd. ITO-4(3)(4), Mumbai ¾, 1st floor, Kapadia Vs. Chambers, 599, JSS Road, Chira Bazar, Mumbai- 400002. PAN No. AAGCS2102Q Appellant Respondent Assessee by : Mr. Snehal J. Shah, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 22/05/2018 Date of pronouncement: 17/08/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against the…

Commissioner of Income Tax vs. M/S Academy of General Education

ITA/371/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268A

…essee? 2.3. Whether, on the facts and in the circumstances of the case, the tribunal were justified in law in failing to take cognizance of the decision of Hon’ble Apex Court in the case of Union of India Vs. Dharmendra Textiles Processors (2008) 306 ITR 277 (SC) wherein the Apex Court held that the Hon’ble High Courts can only interpret the law and not legislate, and legislative complainant casus omissus cannot be supplied by judicial interpretative process? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann…

Karl Pestonji Kerawalla, Mumbai vs. ITO 11(2)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 7152/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Aug 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blekarl Pestonji Kerawalla V. I.T.O. – 11(2)(4) Kerawalla Chamber (4Th Floor) Aayakar Bhavan, 25, P.J. Ramchandani Marg., M.K. Road, Colaba, Mumbai – 400 039 Mumbai-400 020

For Appellant: Shri Satish ModyFor Respondent: Shri Abiram Kartikeyan

Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER Karl Pestonji Kerawalla v. I.T.O. – 11(2)(4) Kerawalla Chamber (4th Floor) Aayakar Bhavan, 25, P.J. Ramchandani Marg., M.K. Road, Colaba, Mumbai – 400 039 Mumbai-400 020 PAN: AJQPK 9976 J (Appellant) (Respondent) Assessee by : Shri Satish Mody Department by : Shri Abiram Kartikeyan Date of Hearing : 01.08.2018 Date of Pronouncement : 10.08.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commi…

Sri Supratik Banerjee, Birbhum vs. ACIT, Circle - 3, Suri, Birbhum

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

ITA 650/KOL/2018[2007-08]Status: DisposedITAT Kolkata08 Aug 2018AY 2007-08

Bench: The Cit-A The Notice Dt. 29-12-2009 Issued By The Ao [Acit, Cir-3, Suri] U/Sec 274 R.W.S 271(1) ( C) Of The Act Is Defective For Not Mentioning The Specific Charge & Placed Reliance On The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. The Cit-A Without Considering The Same Confirmed The Penalty Imposed By The Ao U/S. 271(1) ( C ) Of The Act By Placing Reliance On The Decisions Of The Hon’Ble Supreme Court In The Cases Of Mak Data (Special Leave Petition (Civil) No.18389 Of 2013) & Dharmendra Textiles Reported In (2008) 306 Itr 277(Sc).

For Appellant: Shri Siddharth Agarwal, Advocate, ld.ARFor Respondent: Shri S. Dasgupta, Addl.CIT, ld.Sr.DR

Section 271Section 271(1)Section 271(1)(c)Section 274

…e same confirmed the penalty imposed by the AO u/s. 271(1) ( c ) of the Act by placing reliance on the decisions of the Hon’ble Supreme Court in the cases of MAK Data (Special Leave Petition (Civil) No.18389 of 2013) and Dharmendra Textiles reported in (2008) 306 ITR 277(SC). 3. The ld.AR further submits that the issue raised in the appeal is covered by the decision of the Hon’ble Supreme Court in the case of SSA’s Emerald Meadows. He also submits that the AO imposed 1 Supratik Banerjee penalty on defective notice issued u/s. 274 of the Act on 29-12- 2009 and the imposition of penalty on defective notice is not…

Shree Tirupati Geenfield Developers, Thane vs. Asst CIT Cen Cir 3, Thane

In the result, appeal of the assessee is allowed

ITA 586/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Aug 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Shree Tirupati Greenfield Vs. Asst. Commissioner Of Income Developers, Tax, Central Circle – 3, 6Th Floor, Ashar It Park Devanchand Hansraj Compound, Kolshet Road Road No.16Z, Wagle Estate Dhokali, Thane (W)-400607 Thane (W) Pan/Gir No. Abdfs2863H Appellant) .. Respondent)

Section 132Section 132(4)Section 139(1)Section 143(3)Section 234ASection 271Section 271(1)(c)Section 271ASection 274

…e Supreme Court in CIT v/s Reliance Petroproducts Pvt. Ltd. [2010] 322 ITR 158 (SC), the aforesaid principle laid in Dilip N. Shroff (supra) still holds good in spite of the decision of the Hon'ble Supreme Court in UOI v/s Dharmendra Textile Processors (2008) 306 ITR 277 (SC). The Hon'ble Jurisdictional High Court in CIT v/s Smt. Kaushalya & Ors., [1995] 216 ITR 660 (Bom), observed that notice issued under section 274 14 Shree Tirupati Greenfield Developers, Thane must reveal application of mind by the Assessing Officer and the assessee must be made aware of the exact charge on which he had to file his explanati…

Tanna Financial Services P. Ltd, Mumbai vs. Asst CIT Cir 4(2), Mumbai

In the result, assessee’s appeal for A

ITA 206/MUM/2011[2006-07]Status: DisposedITAT Mumbai06 Aug 2018AY 2006-07

Bench: Hon’Ble Shri R. C. Sharma, Am & Hon’Ble Shri Sandeep Gosain, Jm

For Appellant: Shri Vishnu AgrawalFor Respondent: Shri Ashish Kumar

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

…e Supreme Court in CIT v/s Reliance Petroproducts Pvt. Ltd. [2010] 322 ITR 158 (SC), the aforesaid principle laid in Dilip N. Shroff (supra) still holds good in spite of the decision of the Hon'ble Supreme Court in UOI v/s Dharmendra Textile Processors (2008) 306 ITR 277 (SC). The Hon'ble Jurisdictional High Court in CIT v/s Smt. Kaushalya & Ors., [1995] 216 ITR 660 (Bom), observed that notice issued 17 I.T.A. No. 206/Mum/2011 M/s Tanna Financial Services Pvt. Ltd. under section 274 must reveal application of mind by the Assessing Officer and the assessee must be made aware of the exact charge on which he had to…

Delux Polymers P.Ltd, Mumbai vs. DCIT Cen Cir 33, Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 165/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Aug 2018AY 2011-12

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.165/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) बिधम/ M/S. Delux Polymers Pvt. Dcit, Central Circle-33 Ltd. 11/12 Raghuvanshi Mill (Passing The Original Order) Vs. Compound, Lower Parel, Dy. Cit (C.C.5(3) Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd4132B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Sumit Lalchandani & Salil Kapoor Revenue By: Shri Ram Tiwari (Ar) सुनवाई की तारीख / Date Of Hearing: 07.05.2018 घोषणा की तारीख /Date Of Pronouncement: 03.08.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 28.09.2015 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2011-12 Wherein The Penalty Levied By The Ao Has Been Upheld.

For Appellant: Shri Sumit Lalchandani & SalilFor Respondent: Shri Ram Tiwari (AR)

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 27l

…). Our coordinate Bench, after considering the judgment of the Hon'ble Bombay High Court in the case of Smt. Kaushalya & Ors., (supra) as also the judgments of the Hon'ble Supreme Court in the case of Dilip N. Shroff (supra) and Dharmendra Textile Processors, 306 ITR 277 (SC) deduced as under :- “12. A combined reading of the decision rendered by Hon’ble Bombay High Court in the case of Smt. B Kaushalya and Others (supra) and the decision rendered by Hon’ble Supreme Court in the case of Dilip N Shroff (supra) would make it clear that there should be application of mind on the part of the AO at the time of issuing…

Asst CIT 11(3)(1), Mumbai vs. Total Lubricant India Ltd, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 895/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Jul 2018AY 2005-06

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri V. Justin

Section 143(3)Section 271(1)(c)Section 43B

…e Act and such expenses are allowed only on actual payments. The said addition was duly confirmed by the ld. Commissioner of Income Tax (Appeals). By placing reliance on the decision of the Hon'ble Supreme Court in the case of CIT vs. Dharmendra Processors [306 ITR 277], the Assessing Officer has held that the act of the assessee is not bonafide and hence it is a fit case to levy penalty u/s 271(1)(c) of the Act. Accordingly, it was held that the assessee has evaded tax in respect of a sum of Rs.30,00,000/- by concealment of providing inaccurate details of income. Hence, the penalty of Rs.10,97,775/- was levi…

ACIT 3(2)(2), Mumbai vs. Pegasus Assets Reconsruction P.Ltd, Mumbai

In the result, the appeal filed by the revenue as well as the appeals and cross objections filed by the assessee are dismissed

ITA 747/MUM/2017[2010-11]Status: DisposedITAT Mumbai25 Jul 2018AY 2010-11

Bench: Shri G Manjunatha & Shri Ravish Soodassessment Year : 2010-11 Acit 3(2)(2) Pegasus Asset Reconstruction P Ltd. 54-55, 5Th Floor, Free Press House, Mumbai Vs. Free Press Journal Marg, Nariman Point, Mumbai 400 023. Pan Aadcp3334Q (Appellant) (Respondent)

For Appellant: Shri Haresh G Buch & Ms.Moksha MehtaFor Respondent: Shri Rajat Mittal

Section 115JSection 143(2)

…to be bona fide; triggering Explanation 1 to section 271(1) ( c) of the I.T. Act 1961 as held by Hon'ble Supreme Court in the case of MAKData Pvt. Ltd. v/s. CIT (2013), 358 ITR 593 (SC) and Hon'ble Delhi High Court in the case of Zoom Communications Pvt. Ltd. 40 DTR 249 (2010). 3. The appellant prays that the order of the CIT(A) on the above grounds be set aside and that of the Assessing Officer be restored.” 10. The brief facts of the case are that, in this case the assessment was compled u/s. 143(3) on 24.12.2012 determining total income at ` 4,14,23,101/- by making additions towards disallowance of expenses…

Pegasus Asset Reconstruction P. Ltd, Mumbai vs. Asst CIT (OSD) Cir 3(2), Mumbai

In the result, the appeal filed by the revenue as well as the appeals and cross objections filed by the assessee are dismissed

ITA 1020/MUM/2017[2011-12]Status: DisposedITAT Mumbai25 Jul 2018AY 2011-12

For Appellant: Shri Haresh G Buch & Ms.Moksha MehtaFor Respondent: Shri Rajat Mittal

Section 115JSection 143(2)

Shri Anand Jain, Bhilwara vs. ITO, Ward-4, Bhilwara

In the result, appeal of the assessee is allowed

ITA 295/JODH/2018[2008-09]Status: DisposedITAT Jodhpur19 Jul 2018AY 2008-09

Bench: Shri R.C. Sharma(Respondent) Pan: Aazpj3120D

Section 271(1)(c)

…for any reason the assessee will invite penalty u/s 271(1)(c). This is clearly not the intendment of the legislature. In this case, the Hon’ble Supreme Court has duly considered the law lay down in the case of Dilip Sharof 291 ITR 519 and Dharmendra Textile 306 ITR 277. 6. Respectively following the proposition of law laid down by Hon’ble Supreme Court in case of Reliance Petro Products (supra) and applying the same to the facts of instant case, I do not find any merit for levy of penalty with respect to the proportionate disallowance of claim of depreciation. 5 ITA 295/Jodh/2018 Shri Anand Jain, Bhilwara Vs…

Shri Laxmi Kant Todi, Kolkata vs. ITO, Ward - 35(3), Kolkata

In the result, all the appeals of assessee are allowed

ITA 1509/KOL/2017[2002-03]Status: DisposedITAT Kolkata18 Jul 2018AY 2002-03

Bench: The Cit-A The Notice Dt. 30-06-2014 Issued By The Ao U/Sec 274 Of The Act Is Defective For Not Mentioning The Specific Charge & Placed Reliance On The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. The Cit-A Without Considering The Same Confirmed The Penalty Imposed By The Ao U/S. 271(1) ( C ) Of The Act By Placing Reliance On The Decisions Of The Hon’Ble Supreme Court In The Cases Of Mak Data (Special Leave Petition (Civil) No.18389 Of 2013) & Dharmendra Textiles Reported In (2008) 306 Itr 277(Sc).

For Appellant: Ms. Pinki Shaw, ld.ARFor Respondent: Shri A.Bhattacharjee, Addl.CIT, ld.Sr.DR

Section 271Section 271(1)Section 271(1)(c)Section 274

…e same confirmed the penalty imposed by the AO u/s. 271(1) ( c ) of the Act by placing reliance on the decisions of the Hon’ble Supreme Court in the cases of MAK Data (Special Leave Petition (Civil) No.18389 of 2013) and Dharmendra Textiles reported in (2008) 306 ITR 277(SC). 5. The ld.AR further submits that the issue raised in the appeal is covered by the decision of the Hon’ble Supreme Court in the case of SSA’s Emerald Meadows. He also submits that the AO imposed penalty on defective notice issued u/s. 274 of the Act on 30-06- 2014 and the imposition of penalty on defective notice is not maintainable in the…

ACIT, Jaipur vs. Gupta Emerald Mines Pvt Ltd., Mumbai

In the result, the Revenue appeal is dismissed

ITA 881/JPR/2014[2005-06]Status: DisposedITAT Jaipur06 Jul 2018AY 2005-06

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@

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

…ifiable purchases shown by the assessee from the parties who are found to be providing accommodation entries. In support of her contention she has relied upon the decisions of Hon’ble Supreme Court in case of Union of India vs. Dharamendra Textile Processors 306 ITR 277 as well as the decision of the Coordinate Benches of this Tribunal in case of ITO vs. Bhansali Trading Corporation 42 ITR(T)254. She has relied upon the order of the Assessing Officer. 4. On the other hand, ld. AR of the assessee has submitted that no incriminating document was found during search and seizure operation in the case of the asses…