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“Section 38(1)(c)”

Section References (mined)Section 38Section 38(1)(c)3 judgments

SHRI ANTRIKSH GUPTA,DELHI vs. ITO WARD-35(4), DELHI

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

ITA 2421/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 271ASection 271B

case of Thoppil Kutti Eroor v. CIT the Kerala High court while considering the question of imposition of penalty under Section 38(1)(c) of the Cochin Income Tax Act which provides imposition of penalty for concealment or for furnishing inaccurate particulars has held as follows: It is impossible

SHRI ANTRIKSH GUPTA,DELHI vs. ITO WARD-35(4), DELHI

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

ITA 2420/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 271ASection 271B

case of Thoppil Kutti Eroor v. CIT the Kerala High court while considering the question of imposition of penalty under Section 38(1)(c) of the Cochin Income Tax Act which provides imposition of penalty for concealment or for furnishing inaccurate particulars has held as follows: It is impossible

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

case of Thoppil Kutti Eroor v. CIT the Kerala High court while considering the question of imposition of penalty under Section 38(1)(c) of the Cochin Income Tax Act which provides imposition of penalty for concealment or for furnishing inaccurate particulars has held as follows: It is impossible