Commr. of Income Tax
250 CTR 116 (Bombay)
vi. Sound Casting (P) Ltd. V/s. Dy. CIT & Othrs ... Commr. of
Income Tax , Circle -2 Writ Petition No.71 of 2005
(Bombay)
viii. Wel Intertrade P. Ltd. V/s. Income Tax Officer
अपीलीय अिधकरण "ई" ायपीठ मुं बई म ।
IN THE INCOME TAX APPELLATE TRIBUNAL
"E" BENCH, MUMBAI
ी श जीत दे , ाियक ... assails the order of Ld. Commissioner of Income Tax (Appeals)-
20 [CIT(A)], Mumbai dated 04/08/2014 qua confirmation of penalty
Income-Tax,, ... vs Ghanshyam J. Sukhwani (Huf),, Pune on 4 April, 2019
आयकर अपीलीय अिधकरण "बी" यायपीठ पुणे म ।
IN THE INCOME TAX ... Income Tax Act, 1961 when the assessee has concealed particulars of
income, i.e. concealed true profit, by way of furnishing inaccurate
particulars of income
paid the tax thereon by adding the same in the returned income,
it has to be taken as a voluntary offer to tax ... other
source of generating such income. Further the assessee
offered these income as business income, which was assessed
and accepted without any variation and adverse
Revenue. There is a
difference between tax planning and tax avoidance. It is a
clear case of concealment of income, therefore, in our
humble opinion, even ... 2012
for the purposes of computation of total income and for
charging income tax thereon. Meaning thereby, in such
books of account the assessee
provoke an
inquiry. It is because it is incumbent on the Income Tax Officer to further
investigate the fads stated in the return when circumstances would ... ITO since such an order passed by the ITO is erroneous
and prejudicial to the interests of Revenue. Where the ITO
Orbit Enterprises, Mumbai vs Ito 15(2)(2), Mumbai on 1 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH ... Officer, Mumbai dated 29.03.2012 under
section 271(1)(c) of the Income Tax Act, 1961 (in short 'the Act') is taken
Income-tax Act, 1961 (hereinafter referred to as the "Act") and
assessee has filed this cross objection against the order of Ld. CIT ... such concealed income in the
return filed u/s 153C , the assessment was completed accepting the income offered under
the head Income from Other source
2016 Jeetmal Choraria A.Y.2010-11 1
IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH : KOLKATA
[Before ... penalty on the assessee u/s 271(1)(c) of
the Income Tax Act, 1961 (Act).
3. The facts and circumstances under which penalty
brings him liable for
imposition of penalty in respect of the additional income,
which has been offered following the search, that to based on
unexplained ... challenged the said order by
filing separate six appeal before the Income Tax Appellate
Tribunal, Indore, Bench Indore. The learned Tribunal
considering the fact that
