Western Automobiles (India) v. CIT

112 ITR 1048High Court1978#3760 most cited

What is Western Automobiles (India) v. CIT authority for?

Where an assessee agrees to the inclusion of certain amounts discovered from accounts, and such amounts are considered his income, the levy of penalty is justified without requiring further evidence of concealment.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Western Automobiles (India) v. CIT · 112 ITR 1048 · penalty · assessment · admitted income · discovered income · levy of penalty · income tax penalty · Section 271(1)(c) · concealment of income

Sections most often in play

Section 131Section 132Section 132(4)Section 153ASection 250Section 271(1)(c)Section 276C

Issues it is cited on

penalty under section 271aabsection 115wsection 115wdsection 115wesection 271(l)section 153(a)surrender of incomesection 271cfull and true disclosuresection 271aabsection 271(l)(c)section 271aa

Judgments citing Western Automobiles (India) v. CIT

Man Equipment Co. P.Ltd, Mumbai vs. DCIT Cen Cir 37, Mumbai

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

ITA 5144/MUM/2015[2008-09]Status: DisposedITAT Mumbai25 Nov 2024AY 2008-09

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrim/S. Man Equipment Co. V/S. Dcit, Central Circle-37 Pvt. Ltd. बनाम Mumbai 69, Svp Road, Dongri, Mumbai-400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm9716E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: NoneFor Respondent: Shri. B. Laxmi Kanth
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 271(1)Section 271(1)(c)Section 276C

…necessary to show that it was the amount which represented his income and that it had been concealed in the return. While delivering Its judgment in the said case, the Hon'ble Madras High Court relied on the judicial precedents reported in 76 ITR 696 (SC) and 112 ITR 1048 (Bom). Thus, in the instant case, the appellant itself having declared additional income of Rs.1 crore in its return of income, no enquiry was required to be conducted or no rebuttal was required to be made by the A.0. in this regard. Moreover, it deserves to be noted that additional income of Rs.1 crore was admitted by Shri Amin Rangara only af…

Mangi Lal Kandoi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle – 2, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT
Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

…no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held by the Hon'ble Bombay High Court in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. (xviii) it is observed that the disclosure in the instant case of the appellant has been made during the course of search on the basis of incriminating documents found and seized, as mentioned sup…

Ms. Binna Nitin Parikh, Mumbai vs. ACIT Circle-19(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2604/MUM/2019[2012-13]Status: DisposedITAT Mumbai26 Nov 2021AY 2012-13

Bench: Shri Mahavir Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blems. Binna Nitin Parikh V. Acit – Circle – 19(1) W1, Sudantta Apartments Room No. 203, 2Nd Floor 10A Mount Pleasant Road Matru Mandir, Tardev Road Malabar Hill, Mumbai - 400006 Mumbai – 400 007 Pan: Aadpp1671P (Appellant) (Respondent) Assessee By : Shri Sunil Hirawat Department By : Shri C.T. Mathews

For Appellant: Shri Sunil HirawatFor Respondent: Shri C.T. Mathews
Section 143(3)Section 147Section 148Section 271(1)(c)Section 35(1)(ii)

…ew of this the burden was on the assessee to show that there was no concealment and the conclusion arrived at by the Tribunal was erroneous. He placed strong reliance on the decision of a Division Bench of this court in Western Automobiles India v. CIT [1978] 112 ITR 1048. In our view, it is not possible to accept the submission of Mr. Sajnani. The facts, which we have narrated earlier, clearly show that the assessee nowhere admitted that it had concealed any income. All that the assessee did was to admit that there were certain cash credits in its books of account in favour of named parties and that the assessee…

Ashish Mittal, New Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8172/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ashish Mittal, New Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8171/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Mar 2021AY 2015-16

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ashish Mittal, New Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8170/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ashish Mittal, New Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8169/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ashish Mittal, New Delhi vs. DCIT Central Circle-7, New Delhi

Appeal is allowed

ITA 8168/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ashish Mittal, New Delhi vs. DCIT Central Circle, New Delhi

Appeal is allowed

ITA 8167/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Mar 2021AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ashhish Mittal, New Delhi vs. DCIT Central Circle-7, New Delhi

Appeal is allowed

ITA 8166/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ayush Gupta, New Delhi vs. DCIT Central Circle-7, New Delhi

Appeal is allowed

ITA 8165/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ayush Gupta, New Delhi vs. DCIT Central Circle-7, New Delhi

Appeal is allowed

ITA 8164/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Ayush Gupta, New Delhi vs. DCIT Central Circle- 7, New Delhi

Appeal is allowed

ITA 8163/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Kunal Gupta, New Delhi vs. DCIT Central Circle-7, New Delhi

Appeal is allowed

ITA 8162/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Kunal Gupta, New Delhi vs. DCIT Central Circle-7, New Delhi

Appeal is allowed

ITA 8161/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8102/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8101/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Akshay Gupta, Delhi vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 8100/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

…in amount represents his income, no further evidence would be necessary to show that it was the amount which represented his income or that it represented his concealed income. Further, it has been held in the case of Western Automobiles (India) v. CIT (1978) 112 ITR 1048 (Bom) that where the assessee has agreed to the inclusion of certain amounts which were discovered from accounts, levy of penalty was held justified. Why decisions quoted by the assessee are not applicable to the facts of the case? 16. The assessee relied on the decision of SC in the case of RAJ KUMAR GULAB BADGUJAR where Bombay High court deci…

Orbit Corporation Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, appeals of the assessee for all three assessment years i

ITA 7036/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Feb 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: NoneFor Respondent: Shri Awangshi Gimson
Section 143(3)Section 271(1)(c)Section 271ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA Nos. 7034, 7035 & 7036/MUM/2017 (A.Ys: 2010-11, 2008-09 & 2009-10) M/s Orbit Corporation Ltd., v. Dy. Commissioner of Income-tax The View, 165 Central Circle – 47 Dr. Annie Besant Road Aayakar Bhavan, Mumbai Worli, Mumbai – 400 012 PAN: AAACO3920A (Appellant) (Respondent) Assessee by : None Department by : Shri Awangshi Gimson Date of Hearing : 28.11.2019 Date of Pronouncement : 19.02.2020 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed b…

Orbit Corporation Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, appeals of the assessee for all three assessment years i

ITA 7035/MUM/2017[2008-09]Status: DisposedITAT Mumbai19 Feb 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: NoneFor Respondent: Shri Awangshi Gimson
Section 143(3)Section 271(1)(c)Section 271ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA Nos. 7034, 7035 & 7036/MUM/2017 (A.Ys: 2010-11, 2008-09 & 2009-10) M/s Orbit Corporation Ltd., v. Dy. Commissioner of Income-tax The View, 165 Central Circle – 47 Dr. Annie Besant Road Aayakar Bhavan, Mumbai Worli, Mumbai – 400 012 PAN: AAACO3920A (Appellant) (Respondent) Assessee by : None Department by : Shri Awangshi Gimson Date of Hearing : 28.11.2019 Date of Pronouncement : 19.02.2020 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed b…

Western Automobiles (India) v. CIT (112 ITR 1048) — Cited in 31 Judgments | BharatTax