Section 187(1) — 8 judgments | BharatTax

UMA MAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

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

ITA 2858/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Mr.K. Iliayaraja, Addl.CIT

Section 115BSection 139(1)Section 147Section 148Section 271ASection 69A

अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद

UMAMAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

The appeal of the assessee is allowed

ITA 2033/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2033/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 115BSection 147Section 250Section 69A

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT

Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT

Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष

NANDU ATMARAM WAJEKAR,PANVEL DIST RAIGAD vs. ACIT PANVEL, PANVEL DIST RAIGAD

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

ITA 67/PUN/2025[2017-18]Status: DisposedITAT Pune29 Dec 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Nandu Atmaram Wajekar Acit, Panvel C001 Plot No.257, Shree Vs. Mahalaxmi Rupali Cinema Road, Panvel – 410206, Maharashtra Pan: Aadpw9879Q (Appellant) (Respondent) Assessee By : None Department By : Shri Vidya Ratna Kishore Date Of Hearing : 18-12-2025 Date Of Pronouncement : 29-12-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: NoneFor Respondent: Shri Vidya Ratna Kishore

Section 115BSection 142(1)Section 183Section 187(1)Section 187(3)Section 271A

Rs.11,59,01,141/-. Accordingly, the assessee was required to pay tax, surcharge & penalty on or before the specified date mentioned in section 187(1) of the Finance Act, 2016 on the additional income offered under IDS, 2016. However, the assessee failed to pay the tax, surcharge & penalty ... before the specified date mentioned in section 187(1) of the Finance Act, 2016 and therefore, the declaration filed was not a valid declaration. Accordingly, the Principal Commissioner of Income Tax-2, Thane cancelled Form No.2, being acknowledgement of declaration u/s 183 of the Finance Act, 2016 in respect

NANDU ATMARAM WAJEKAR,PANVEL RAIGAD DISTRICT vs. ACIT CIRCLE PANVEL, PANVEL RAIGAD

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

ITA 66/PUN/2025[2017-18]Status: DisposedITAT Pune27 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Bharat H ShahFor Respondent: Shri Amol Khairnar CIT-DR

Section 147Section 183Section 183(1)Section 184Section 185Section 187(1)Section 187(3)Section 197

Rs.11,59,01,141/-. Accordingly, the assessee was required to pay tax, surcharge & penalty on or before the specified date mentioned in section 187(1) of the Finance Act, 2016 on the additional income offered under IDS, 2016. However, the assessee had failed to 2 pay the tax, surcharge & penalty ... before the specified date mentioned in section 187(1) of the Finance Act, 2016 and therefore, the declaration filed was not a valid declaration. Accordingly, the PCIT, Thane cancelled Form No.2 being acknowledgement of declaration u/s 183 of the Finance Act, 2016 in respect of Income Declaration Scheme

SUNIL DAMODAR NAIK ,THANE vs. DY COMMISSIONER OF INCOME TAX CIRCLE -3, THANE

In the result, the appeal is allowed

ITA 436/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Oct 2024AY 2012-13

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(1)Section 147Section 148Section 183Section 187(1)Section 187(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL

SURYANARAYANA REDDY TONDAPU,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 170/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.170/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) Suryanarayana Reddy Tondapu, Vs. Income Tax Officer, Kakinada. Ward-1, Pan: Adppt 6393 K Kakinada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Dl Narasimha Rao, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 26/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri DL Narasimha Rao, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(3)Section 148Section 187(1)Section 197Section 250Section 4Section 69

liability of Rs. 9 lakhs being 45% of the undisclosed income was admitted. Since the assessee has not complied the provisions of section 187(1) of the IDS-2016 scheme, as per the provisions of section 197(b) of the Income Declaration Scheme-2016, the undisclosed income

“Section 187(1)”