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“Section 28(1)(a)”

Section References (mined)Section 28Section 28(1)(a)9 judgments

The decision most relied on for Section 28(1)(a) is Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT (227 ITR 172), cited in 621 judgments on BharatTax.

Leading authorities on Section 28(1)(a)

Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT
227 ITR 172 · 1997 · Supreme Court
621
citing judgments

Interest income earned on deposits, particularly before the commencement of business operations or as a requirement for business licensing, is taxable as "income from other sources" under Section 56, and cannot be treated as business income or set off against interest on borrowed funds.

CIT v. Vinay Cements Ltd.
213 CTR 268 · 2007 · Supreme Court
422
citing judgments

Employees' contributions to provident fund and ESI are allowable as a deduction under Section 36(1)(va) read with Section 2(24)(x) if deposited by the assessee before the due date for filing the income tax return.

CIT v. Bokaro Steel Ltd.
236 ITR 315 · 1999 · Supreme Court
370
citing judgments

Interest earned during the pre-commencement period of a project, on advances made to contractors or on unutilized borrowed funds, if inextricably linked to the setting up of the plant, constitutes a capital receipt. Such interest is not taxable as income but can be reduced from the capital work-in-progress.

CIT v. Ghanshyam (HUF)
315 ITR 1 · 2009 · Supreme Court
363
citing judgments

Interest received under Section 28 of the Land Acquisition Act, 1894, is considered part of the enhanced compensation on compulsory acquisition of land. It is taxable as 'capital gains' and not separately as 'interest income' under the head Income from Other Sources.

Brooke Bond India Ltd. v. CIT
225 ITR 798 · 1997 · Supreme Court
228
citing judgments

Expenditure incurred for increasing a company's share capital or expanding its capital base, such as expenses related to the issue of shares, constitutes capital expenditure. Such expenses are not deductible as revenue expenditure under Section 37(1) of the Income-tax Act, 1961, even if they incidentally benefit the business.

CIT v. T.V. Sundaram Iyengar & Sons Ltd.
222 ITR 344 · 1996 · Supreme Court
223
citing judgments

Unclaimed deposits received in the course of trading transactions and sundry credit balances written back are taxable as business income under Section 41(1) of the Income-tax Act, 1961, as they constitute a cessation of trading liability.

Motorola Inc. v. Dy. CIT
95 ITD 269 · 2005 · High Court
213
citing judgments

Revenue must demonstrate the existence of a Permanent Establishment (PE) of a foreign enterprise in India, including establishing that transactions underlying a Dependent Agent PE were not at arm's length. Income from the sale of goods is not taxable in India if title and risk in the goods pass outside India.

Badridas Daga v. CIT
34 ITR 10 · 1958 · Supreme Court
181
citing judgments

A loss incurred by a businessman, such as money lost or advances written off, if it arises in the ordinary course of business, is a deductible trading loss. Such a loss is allowable as it is inherent or incidental to the business operations.

Judgments citing Section 28(1)(a)

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 where an assessee has furnished no return at all before the Income Tax Officer, it should be presumed for the purposes of Section 28(1)(b) that he has furnished a return of his income intimating the Income Tax Officer that his income is nil It seems ... that the language of Section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under Section 28(1)(b) should have in the first instance furnished

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 where an assessee has furnished no return at all before the Income Tax Officer, it should be presumed for the purposes of Section 28(1)(b) that he has furnished a return of his income intimating the Income Tax Officer that his income is nil It seems ... that the language of Section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under Section 28(1)(b) should have in the first instance furnished

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 where an assessee has furnished no return at all before the Income Tax Officer, it should be presumed for the purposes of Section 28(1)(b) that he has furnished a return of his income intimating the Income Tax Officer that his income is nil It seems ... that the language of Section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under Section 28(1)(b) should have in the first instance furnished

Uma Mandal, Jaipur (Rajasthan) vs. Income Tax Officer, Jaipur (Rajasthan)

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

ITA 281/JPR/2023[2010-11]Status: DisposedITAT Jaipur21 Sept 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 280 & 281/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Uma Mandal 754, Lodho Ka Maohalla M. D. Road, Ward No. 34, Jaipur cuke Vs. Income Tax Officer, Ward-5(2), Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APSPM 2419 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[

For Appellant: NoneFor Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 271ASection 271BSection 273BSection 44A

case where an assessee has furnished no return at all before the Income-tax Officer, it should be presumed for the purposes of section 28(1)(b) that he has furnished a return of his income intimating the Income-tax Officer that his income is nil. It seems ... that the language of section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under section 28(1)(b) should have in the first instance

Uma Mandal, Jaipur vs. The Income Tax Officer, Jaipur

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

ITA 280/JPR/2023[2010-2011]Status: DisposedITAT Jaipur21 Sept 2023AY 2010-2011

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 280 & 281/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2010-11 Uma Mandal 754, Lodho Ka Maohalla M. D. Road, Ward No. 34, Jaipur cuke Vs. Income Tax Officer, Ward-5(2), Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APSPM 2419 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[

For Appellant: NoneFor Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 271ASection 271BSection 273BSection 44A

case where an assessee has furnished no return at all before the Income-tax Officer, it should be presumed for the purposes of section 28(1)(b) that he has furnished a return of his income intimating the Income-tax Officer that his income is nil. It seems ... that the language of section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under section 28(1)(b) should have in the first instance

Bhawani Shankar Gupta, Jaipur vs. Income Tax Officer, Ward 4(1) Jaipur, Jaipur

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

ITA 43/JPR/2023[2015-16]Status: DisposedITAT Jaipur22 Mar 2023AY 2015-16

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

For Appellant: Shri Vishal Gupta (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 139Section 143(3)Section 271BSection 44A

case where an assessee has furnished no return at all before the Income-tax Officer, it should be presumed for the purposes of section 28(1)(b) that he has furnished a return of his income intimating the Income-tax Officer that his income is nil. It seems ... that the language of section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under section 28(1)(b) should have in the first instance furnished

Rakesh Kumar Agarwal, Jaipur vs. Income Tax Officer, Ward 4(4), Jaipur

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

ITA 330/JPR/2022[2012-2013]Status: DisposedITAT Jaipur06 Mar 2023AY 2012-2013

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

For Appellant: Shri Vishal Gupta (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 133(6)Section 147Section 148Section 217BSection 271B

case where an assessee has furnished no return at all before the Income-tax Officer, it should be presumed for the purposes of section 28(1)(b) that he has furnished a return of his income intimating the Income-tax Officer that his income is nil. It seems ... that the language of section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under section 28(1)(b) should have in the first instance furnished

Lokesh Kumar Sharma, Jaipur vs. ITO WD-4(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 278/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Feb 2023AY 2012-13

Bench: The Date Of Hearing.

For Appellant: Ms Suhani Meharwal, CAFor Respondent: Ms Monisha Choudhary (JCIT)
Section 143(3)Section 147Section 148Section 271B

case where an assessee has furnished no return at all before the Income-tax Officer, it should be presumed for the purposes of section 28(1)(b) that he has furnished a return of his income intimating the Income-tax Officer that his income is nil. It seems ... that the language of section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that an assessee on whom a penalty is proposed to be imposed under section 28(1)(b) should have in the first instance furnished

Mr. Manoj Kumar Gour, Jaipur vs. ITO, WD-4(3), Jaipur

In the result, appeal of the assessee is partly allowed

ITA 247/JPR/2021[2010-11]Status: DisposedITAT Jaipur15 Feb 2023AY 2010-11

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vishal Gupta, C.AFor Respondent: Ms. Monisha Choudhary, JCIT
Section 144Section 147Section 148Section 271BSection 44A

case where an assessee has furnished no return at all before the Income-tax Officer, it should be presumed for the purposes of section 28(1)(b) that he has furnished a return of his income intimating the Income-tax Officer that his income is nil. It seems ... that the language of section 28(1) does not admit of any such construction since the clear requirement of the provisions of this sub-section is that 16 Shri Manoj Kumar Gour, Jaipur. an assessee on whom a penalty is proposed to be imposed under section 28(1)(b) should