Concealed - Year 2003 - Judgments

Jan 16 2003 (TRI)

Subhash Gupta (individual) Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Jan-16-2003

Reported in: (2003)78TTJ(JP.)692

..... finding nor his satisfaction during the course of assessment proceedings that the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income he however ..... inaccurate particulars by the assessee the department has not discharged the burden of proving concealment or furnishing inaccurate particulars by the assessee but simply rested its conclusion on the .....

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Dec 12 2003 (TRI)

B. Karamchand Piarelal Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

Decided on: Dec-12-2003

Reported in: (2004)91ITD398(Asr.)

..... or had furnished inaccurate particulars thereof he had again observed that the assessee had concealed particulars of the income or furnished inaccurate particulars of such income within the meaning ..... or had furnished inaccurate particulars thereof he had again observed that the assessee had concealed particulars of income or furnished inaccurate particulars of such income within the meaning of .....

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Sep 10 2003 (TRI)

income Tax Officer Vs. Choudhury Farrque Ali and Marble

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Decided on: Sep-10-2003

Reported in: (2004)82TTJ(Jodh.)1

..... to prove that there has been no concealment the onus to disprove concealment or prove concealment is not on the revenue before we ..... decision gives an impression that in any penalty proceedings where concealment of income has been committed by the assessee the explanation ..... revenue must go further and establish that there has been concealment of particulars of income or a deliberate failure to furnish .....

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Feb 26 2003 (TRI)

Kumar Agencies (India) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-26-2003

Reported in: (2003)87ITD69(Mum.)

..... submissions in the light of material placed before me and precedents relied upon penalty for concealment was levied in respect of the following four cash credits 3 in the original assessments ..... of declaration made by the assessee there is no clinching evidence as regards to the concealment principles of natural justice require that confessional statement should be made available to the assessee .....

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Jun 11 2003 (TRI)

Shri Sanjay D. Gupta Vs. A.C.i.T.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jun-11-2003

Reported in: (2004)90ITD776(Mum.)

..... section be deemed to represent the income in respect of which particulars have been concealed the expression has concealed the particulars of income and has furnished inaccurate particulars of income have not ..... showing higher income when the matter relating to imposibility of otherwise of the penalty for concealment reached the tribunal the tribunal held that the penalty could not be levied the .....

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Mar 07 2003 (TRI)

income Tax Officer Vs. Kunden Silk

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Mar-07-2003

Reported in: (2003)87ITD165(Pune.)

..... the assessee agreed for the addition and merely agreeing for the addition does not constitute concealed income he deleted the addition by applying the decision of the jurisdictional high court ..... declaration the question before the hon ble high court was whether mere omission amounts to concealment or deliberate furnishing of inaccurate particulars on this factual backdrop the hon ble high court .....

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Jun 13 2003 (TRI)

Smt. Nitaben Tribhovandas Patel Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jun-13-2003

Reported in: (2004)88ITD202(Ahd.)

..... cent commission claimed to have been paid for conversion the departmental authorities levied penalty for concealment of income or filing inaccurate particulars of income as the prize money claimed to ..... spent for arranging such alleged gifts as income from undisclosed sources so this way they concealed the income by furnishing inaccurate particulars in their original returns of income the submission .....

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Mar 21 2003 (TRI)

New Holland Tractors (India) (P) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Mar-21-2003

Reported in: (2004)83TTJ(Delhi)628

..... assessment year and the period over which it accrued to nhtipl accordingly nhtipl has neither concealed any particular of its income nor furnished inaccurate particulars of such income the issue of ..... in cit v anwar all supra held that the inference that the assessee has consciously concealed the particulars of his income and deliberately furnished inaccurate particulars is based not merely upon .....

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Jul 23 2003 (TRI)

A.P. Sahgal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jul-23-2003

Reported in: (2004)89ITD580(Delhi)

..... hand strongly supported the impugned order of the learned cit a sustaining the levy of concealment penalty under section 271 l c and argued that assessee has categorically admitted unexplained investment ..... department and such admission would not in any manner absolve the assessee from default of concealment committed in the original return filed in november 1990 merely because the assessee admits the .....

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Feb 10 2003 (HC)

Commissioner of Income-tax Vs. Bimal Kumar Damani

Court: Kolkata

Decided on: Feb-10-2003

Reported in: (2003)180CTR(Cal)452,[2003]261ITR87(Cal)

..... be scrutinized and investigated upon if upon such investigation there appears some material then the concealment is detected and then only the absence of voluntariness would come into play therefore the ..... assets by the customs authority in the absence of any active consideration towards detection of concealment of income by the income tax authority despite the information of seizure being passed on .....

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