Vasan Healthcare (P.) Ltd. v. Additional Commissioner of Income Tax Range 2. Chennai

125 Taxmann.com 266Supreme Court of India2021#9347 most cited

What is Vasan Healthcare (P.) Ltd. v. Additional Commissioner of Income Tax Range 2. Chennai authority for?

The utilization of cash loans for business expenses like salaries, rent, and EMIs is not considered a reasonable cause to escape penalties under Section 271D for violating Section 269SS, as the assessee must prove such a cause.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Vasan Healthcare · Section 269SS · Section 271D · Section 273B · penalty for cash loans · reasonable cause for penalty · violation of loan repayment rules · cash deposits penalty · Supreme Court income tax

Sections most often in play

Section 271DSection 271ESection 269SSSection 143Section 153ASection 271(1)(c)Section 132(1)Section 275(1)(c)

Issues it is cited on

penalty under section 271dpenalty under section 271esection 271esection 269ssection 271dsection 269sssection 273section 269section 273blevy of penaltysection 271section 26

Judgments citing Vasan Healthcare (P.) Ltd. v. Additional Commissioner of Income Tax Range 2. Chennai

Modern Engineering & Management Foundation, Balasore vs. Joint Commissioner of Income Tax, Central Range, Bhuabenswar

In the result, both appeals of the assessee are allowed

ITA 378/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Sept 2025AY 2016-17

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena & Shri Mohit Sheth, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 143Section 153ASection 271Section 271DSection 271E

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.377/CTK/2025 आयकर अपील सं/ITA No.378/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Modern Engineering & Vs JCIT, Central Circle, Balasore Management Foundation, Banaparia, Kuruda, Balasore PAN No. : AACTM 1058 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri K.C.Jen…

Modern Engineering & Management Foundation, Balasore vs. Joint Commissioner of Income Tax, Central Range, Bhuabenswar

In the result, both appeals of the assessee are allowed

ITA 377/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Sept 2025AY 2016-17

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena & Shri Mohit Sheth, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 143Section 153ASection 271Section 271DSection 271E

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.377/CTK/2025 आयकर अपील सं/ITA No.378/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Modern Engineering & Vs JCIT, Central Circle, Balasore Management Foundation, Banaparia, Kuruda, Balasore PAN No. : AACTM 1058 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri K.C.Jen…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 258/CTK/2025[2017-18]Status: DisposedITAT Cuttack12 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.256/Ctk/2025 & आयकर अपील सं/Ita No.258/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra, Himanshu Jena & Narahari Swain, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/08/2025 घोषणा की तारीख/Date Of Pronouncement : 12/08/2025

For Appellant: Sh P.K.Mishra, Himanshu Jena &For Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 269SSection 271(1)(c)Section 271DSection 271E

…sआयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.256/CTK/2025 AND आयकर अपील सं/ITA No.258/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 256/CTK/2025[2017-18]Status: DisposedITAT Cuttack12 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.256/Ctk/2025 & आयकर अपील सं/Ita No.258/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra, Himanshu Jena & Narahari Swain, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/08/2025 घोषणा की तारीख/Date Of Pronouncement : 12/08/2025

For Appellant: Sh P.K.Mishra, Himanshu Jena &For Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 269SSection 271(1)(c)Section 271DSection 271E

…sआयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.256/CTK/2025 AND आयकर अपील सं/ITA No.258/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1278/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132Section 132(1)Section 269SSection 271DSection 274Section 275(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1278/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

Sh. Ashok Kumar Porwal, Jhalawar vs. JCIT, Range-1, Kota

In the result, appeal of the assessee is partly allowed

ITA 572/JPR/2023[2010-11]Status: DisposedITAT Jaipur19 Dec 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)
Section 133(6)Section 147Section 269SSection 271D

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.572/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Sh. Ashok Kumar Porwal JCIT, Vs. Jhalra Patan Narain Takies Range-1, Road, Near Ranchoad Mandir Kota Jhalra Patan, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AWQPP 8617 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal (CA) j…

Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Bhrathi Consumer Care Products Pvt Ltd, Guntur

In the result, appeal of the Revenue is dismissed and the

ITA 249/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Dcit, Vs. M/S. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3Rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 17/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) M/S. Bharathi Consumer Care Vs. Dcit, Products Private Limited, Central Circle-1, Sy. No. 280, 281, Peddaparimi 3Rd Floor, Rajkamal Complex, Village, Nidumukkala Post, Lakshmipuram Main Road, Guntur – 522016, Guntur-522007, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (Cross Objector) (Appellant In Appeal) अपीलाथ" क" ओर से/ Assessee By : Sri M.V. Prasad, Ar ""याथ" क" ओर से / Revenue By : Dr. Satya Sai Rath, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 115BSection 132Section 269SSection 271DSection 68

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) DCIT, Vs. M/s. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. An…

Surender Reddy Vanteru, Hyderabad vs. JCIT., Range-15, Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 28/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Ms. Sheetal Sarin. Sr. AR
Section 250Section 269SSection 271DSection 54B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.28/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) Surender Reddy Vanteru, The Joint Commissioner of R/o.Hyderabad. Vs. Income Tax, Range -1 5, PAN : ACGPV0244H Hyderabad. अपीलार्थीर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, C.A. राजस्‍व द्वारा/Revenue by: Ms. Sheetal Sarin. Sr. AR सुनवाई ई की तारीखरीख/Date of hearing: 11.09.2023 की तारीखरीख/Pronouncement on…

Love Shoppers Ltd, Ahmedabad vs. DCIT, Circle-2(1)(2), Ahmedabad

Appeal of the assessee is dismissed

ITA 285/RJT/2022[2016-17]Status: HeardITAT Rajkot16 May 2023AY 2016-17

Bench: The Hearing Of Appeal. Total Tax Effect 13,25,000/-”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 250Section 269SSection 271Section 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 M/s. Love Shoppers Ltd. The DCIT, Ahmedabad Circle-2(1)(2), PAN: AAACL5963A Vs Ahmedabad (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 09-05-2023 Date of pronouncement : 16-05-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the National Faceless App…

Shri Jaydeepsinh Vajesinh Dodiya, Ahmedabad vs. The Jt. C.I.T., Range-7(1), Ahmedabad

In the result, Ground number 2 of the assessee’s appeal is party allowed

ITA 2429/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13
For Appellant: Shri Parimalsinh B. ParmarFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 269Section 269SSection 271Section 271DSection 275(1)(a)Section 275(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Pramod Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Jaydeepsinh Vajesinh Jt. Comm. of Income Dodiya, At. Post Rampura Tax, Chekhla, Tal. Sanand. Vs Range-7(1), Dist. Ahmedabad-382210 Ahmedabad PAN: AFBPD2368C Himatnagar (Appellant) (Respondent) Assessee by: Shri Parimalsinh B. Parmar Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 13-04-2022 Date of pronouncement : 31-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee again…

Akash Education & Development Trust, Bengaluru vs. Additional Commissioner of Income Tax, Central Range-2, Bangalore

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 269SSection 271DSection 271D(2)Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2016-17 Akash Education & Development Trust, Vs. The Addl. Commissioner No.22nd Ward, Prashanth Nagar, of Income Tax, Devanahalli, Central Range-2, Bengaluru – 562 110. Bangalore. PAN: AACTA 7888E APPELLANT RESPONDENT Appellant by : Shri Rajeev Nulvi, AR Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.02.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Vasan Healthcare (P.) Ltd. v. Additional Commissioner of Income Tax Range 2. Chennai (125 Taxmann.com 266) — Cited in 11 Judgments | BharatTax