CIT v. SSA’s Emerald Meadows

Suresh Kumar Agarwal, Dhanbad vs. ACIT, C.C., Dhanbad

In the result, all the three appeals of the assessee are allowed

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ, रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.31 to 33/RAN/2017 (नििाारण वषा / Assessment Year :2008-2009 to 2010-2011) Suresh Kumar Agarwal Vs. ACIT, Central Circle, Est Shastri Nagar, Near Jain Dhanbad Mandir, Dhowatand, Dhanbad(Jharkhand)-826001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ACDPA 0459 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri D.Sanigarhi, CA राजस्व की ओर से /Revenue by : Shri P…

Suresh Kumar Agarwal, Dhanbad vs. ACIT, C.C., Dhanbad

In the result, all the three appeals of the assessee are allowed

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ, रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.31 to 33/RAN/2017 (नििाारण वषा / Assessment Year :2008-2009 to 2010-2011) Suresh Kumar Agarwal Vs. ACIT, Central Circle, Est Shastri Nagar, Near Jain Dhanbad Mandir, Dhowatand, Dhanbad(Jharkhand)-826001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ACDPA 0459 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri D.Sanigarhi, CA राजस्व की ओर से /Revenue by : Shri P…

Suresh Kumar Agarwal, Dhanbad vs. ACIT, C.C., Dhanbad

In the result, all the three appeals of the assessee are allowed

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ, रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.31 to 33/RAN/2017 (नििाारण वषा / Assessment Year :2008-2009 to 2010-2011) Suresh Kumar Agarwal Vs. ACIT, Central Circle, Est Shastri Nagar, Near Jain Dhanbad Mandir, Dhowatand, Dhanbad(Jharkhand)-826001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ACDPA 0459 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri D.Sanigarhi, CA राजस्व की ओर से /Revenue by : Shri P…

Sri Pawan Kumar Agarwal, Dhanbad vs. DCIT, Central Circle-1, Ranchi

In the result, all the three appeals of the assessee are allowed

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.337 to 339/RAN/2018 (नििाारण वषा / Assessment Year :2005-2006 to 2007-2008) Sri Pawan Kumar Agarwal, Vs. DCIT, Central Circle-1, 1, Shakti Plaza, Telephone Ranchi Exchange Road, Purana Bazar, Dhanbad-826001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ACAPA 3480 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue b…

Sri Pawan Kumar Agarwal, Dhanbad vs. DCIT, Central Circle-1, Ranchi

In the result, all the three appeals of the assessee are allowed

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.337 to 339/RAN/2018 (नििाारण वषा / Assessment Year :2005-2006 to 2007-2008) Sri Pawan Kumar Agarwal, Vs. DCIT, Central Circle-1, 1, Shakti Plaza, Telephone Ranchi Exchange Road, Purana Bazar, Dhanbad-826001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ACAPA 3480 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue b…

Sri Pawan Kumar Agarwal, Dhanbad vs. DCIT, Central Circle-1, Ranchi

In the result, all the three appeals of the assessee are allowed

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.337 to 339/RAN/2018 (नििाारण वषा / Assessment Year :2005-2006 to 2007-2008) Sri Pawan Kumar Agarwal, Vs. DCIT, Central Circle-1, 1, Shakti Plaza, Telephone Ranchi Exchange Road, Purana Bazar, Dhanbad-826001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ACAPA 3480 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue b…

Sri Sanjay Prasad, West Singhbhum vs. DCIT C.C.-1, Ranchi

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.158/Ran/2018 (नििाारण वषा / Assessment Year :2009-2010) Sri Sanjay Prasad, Vs. Dcit, Central Circle-1, D/Lg-70, Choudhary Ranchi Madhusudan Complex, Dimna Road, Mango, Wests Singhbhum-831012 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Ailpp 0209 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Patna-3, Dated 26.03.2018 For The Assessment Year 2009-2010. 2. The Sole Issue Involved In This Appeal Is That The Cit(A) Erred In Confirming The Action Of The Assessing Officer In Levying Penalty U/S.271(1)(C) Of The Act Of Rs.1,32,118/-. 3. At The Outset, Ld Authorised Representative Of The Assessee Filed Before Us Copy Of Notice Issued U/S.274 R.W.S.271(1)(C) Of The Act Dated 31.12.2011, Copy Of Which Is Placed On Record & Pointed Out Therefrom That In The Said Notice, The Assessing Officer Has Stated As Under: "Whereas In The Course Of Proceedings Before Me For The Assessment Year 2009-10, It Appears To Me That You:-

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.158/RAN/2018 (नििाारण वषा / Assessment Year :2009-2010) Sri Sanjay Prasad, Vs. DCIT, Central Circle-1, D/LG-70, Choudhary Ranchi Madhusudan Complex, Dimna Road, Mango, Wests Singhbhum-831012 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AILPP 0209 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri P.K.Mon…

Sri Vijay Prasad, West Singhbhum vs. DCIT C.C.-1, Ranchi

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.155/Ran/2018 (नििाारण वषा / Assessment Year :2008-2009) Sri Vijay Prasad, Vs. Dcit, Central Circle-1, 2Rf/68, Russi Modi Gate, Ranchi Near Sbi Atm, Noamundi, West Singhbhum-833221 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Ailpp 0228 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Patna-3, Dated 16.03.2018 For The Assessment Year 2008-2009. 2. The Sole Issue Involved In This Appeal Is That The Cit(A) Erred In Confirming The Action Of The Assessing Officer In Levying Penalty U/S.271(1)(C) Of The Act Of Rs.73,714/-. 3. At The Outset, Ld Authorised Representative Of The Assessee Filed Before Us Copy Of Notice Issued U/S.274 R.W.S.271(1)(C) Of The Act Dated 28.12.2011, Copy Of Which Is Placed On Record & Pointed Out Therefrom That In The Said Notice, The Assessing Officer Has Stated As Under: "Whereas In The Course Of Proceedings Before Me For The Assessment Year 2008-09, It Appears To Me That You:- ................

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.155/RAN/2018 (नििाारण वषा / Assessment Year :2008-2009) Sri Vijay Prasad, Vs. DCIT, Central Circle-1, 2RF/68, Russi Modi Gate, Ranchi Near SBI ATM, Noamundi, West Singhbhum-833221 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AILPP 0228 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri P.K.Mondal, ACIT(D…

Sri Bengali Prasad, West Singhbhum vs. DCIT Central Circle-1, Ranchi

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.152/Ran/2018 (नििाारण वषा / Assessment Year :2006-2007) Sri Bengali Prasad, Vs. Dcit, Central Circle-1, Noamundi, Ranchi West Singhbhum-833221 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Ainpp 3529 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Patna-3, Dated 27.03.2018 For The Assessment Year 2006-2007. 2. The Sole Issue Involved In This Appeal Is That The Cit(A) Erred In Confirming The Action Of The Assessing Officer In Levying Penalty U/S.271(1)(C) Of The Act Of Rs.91,155/-. 3. At The Outset, Ld Authorised Representative Of The Assessee Filed Before Us Copy Of Notice Issued U/S.274 R.W.S.271(1)(C) Of The Act Dated 28.12.2011, Copy Of Which Is Placed On Record & Pointed Out Therefrom That In The Said Notice, The Assessing Officer Has Stated As Under: "Whereas In The Course Of Proceedings Before Me For The Assessment Year 2006-07, It Appears To Me That You:- ................

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.152/RAN/2018 (नििाारण वषा / Assessment Year :2006-2007) Sri Bengali Prasad, Vs. DCIT, Central Circle-1, Noamundi, Ranchi West Singhbhum-833221 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AINPP 3529 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri P.K.Mondal, ACIT(DR) सुनवाई की तारीख / Date of Hearing…