Sharad Jain Vs ITO (ITAT Surat)
Case ke facts
Taxpayer par 37.30 lakh ka penalty lag gaya tha, kyunki assessment mein bogus purchase ka estimate ad hoc basis par add kiya tha.
Mudda (Issue)
Ad hoc bogus purchase addition par penalty lag sakti hai?
Faisla (Held)
ITAT ne bola, sirf estimate ad hoc addition pe concealment penalty nahi lag sakti. Penalty hata di.
Practical takeaway
Agar aapke case mein sirf estimate ya ad hoc addition hue hai, to Section 271(1)(c) ki penalty ko zarur challenge karo.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-28.