DCIT v. Manish Agarwal

92 Taxmann.com 81Reported decision2018#6145 most cited

What is DCIT v. Manish Agarwal authority for?

Section 271AAB of the Income-tax Act, 1961, does not mandate the imposition of penalty in every case of default; the Assessing Officer retains discretion to levy or not levy a penalty, which must be exercised judiciously considering all relevant circumstances.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

DCIT v. Manish Agarwal · Section 271AAB · penalty · discretionary penalty · judicial discretion · Assessing Officer's discretion · non-mandatory penalty · default in clauses (a) · (b) · and (c)

Sections most often in play

Section 132Section 143(3)Section 153(1)(b)Section 246ASection 250Section 268ASection 271AABSection 274

Issues it is cited on

section 271aab(1)section 158bfapenalty under section 271aabsection 271aab(1a)section 271aabsurrender of incomesection 153b(1)(b)section 275section 271aasection 271asection 246anon application of mind

Judgments citing DCIT v. Manish Agarwal

Rupesh Tambi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is Partly allowed

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16
For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 1Section 132Section 133ASection 153ASection 271Section 271A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 1470/JP/2024 निर्धारण वर्ष / Assessment Year : 2015-16 Rupesh Tambi H-157, Tambi Bhawan, Bani Park, Jaipur Jhakereshwar Mahadev Marg बनाम ACIT, Vs. Central Circle-02, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABBPT2319M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri S. R. Sharma, CA & Shri…

Paras Mal Jain, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1469/JPR/2024[2014-15]Status: DisposedITAT Jaipur26 Feb 2025AY 2014-15
For Appellant: Shri R.K. Bhatra, CAFor Respondent: Shri Arvind Kumar, CIT-DR (Thru' V.C.)
Section 132(1)Section 142(1)Section 143Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 1469JP/2024 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Paras Mal Jain 535,Tiwari Ji Ka Bagh, Adarsh Nagar, Jaipur 302 004 बनाम Vs. The DCIT Central Circle-1 Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ABTPJ 9660 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधर्धारिती की ओर से / Assessee by : Shri R.K. Bhatra, CA राजस्व की ओर से / Revenue by: Shri Arvind…

Asstt. CIT Central Circle-2, Kanpur vs. Zain Alam, Kanpur

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 237/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

Asstt.CIT, Central Circle-2, Kanpur vs. Zaina Fatima Ahmad, Kanpur

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 236/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

Asstt.CIT, Central Circle-2, Kanpur vs. Shaheen Rabia, Kanpur

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 235/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

Asstt. CIT, Central Circle-2, Kanpur vs. Mehtab Alam, Kanpur

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 234/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

Asstt. CIT, Central Circle-2, Kanpur vs. Tabrez Alam, Kanpur

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 233/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ACIT, Ncrb Building Jaipur vs. Mahima Real Estate Pvt Ltd, Jaipur

In the result, the appeal of the revenue as well as cross objection of the

ITA 668/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Oct 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Arvind Kumar, CIT D/R
Section 132Section 250Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 668/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Asstt. Commissioner of Income-tax, Room Mahima Real Estate Pvt. Ltd. Vs. No. 212, NCRB Building, 8, Nikhil Apartment, 670, Jaipur. Adarsh Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCM 4491N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 13/JP/…

Hari Narain Parwal, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

In the result,the appeals of the assessee are dismissed

ITA 273/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

Bitthal Das Parwal, Jaipur vs. Assistant Commissioner of Income Tax Central Circle-3, Jaipur

In the result,the appeals of the assessee are dismissed

ITA 272/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

Paras Mal Jain, Jaipur vs. Deputy Commissioner of Income Tax Central Circle-1, Jaipur

In the result, the appeal of the assesee is allowed

ITA 353/JPR/2022[2013-14]Status: DisposedITAT Jaipur22 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CAFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR
Section 132Section 143Section 271ASection 274

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 353/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Paras Mal Jain cuke The DCIT Vs. 535, Tiwari Ji Ka Bagh Central Circle-1 Adrash Nagar, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABTPJ 9660 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA jktLo dh vksj ls@Revenue by: Ms. Chanchal…

Shri Anil Ghatiwala, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 845/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Jan 2021AY 2015-16
For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Smt. Runi Pal (Addl. CIT)
Section 132Section 132(4)Section 143(3)Section 271ASection 274

…deleted. 6. It was further submitted that the lower authorities have erred in holding the levy of penalty u/s 271AAB of the Act as mandatory in nature. Drawing support from the decision of the Co-ordinate Bench in case of DCIT vs. Manish Agarwal reported in 92 Taxmann.com 81, it was submitted that imposition of penalty u/s 271AAB is not mandatory but discretionary in nature depending upon the facts and circumstances of the each case. 7. It was further submitted that in this case, search u/s 132 of the Act was carried out in assessee’s premises but no evidence was found during the course of search except Ann. A…

Smt. Alka Devi Bansal, Kota vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both these appeals are allowed

ITA 123/JPR/2018[2015-16]Status: DisposedITAT Jaipur16 Oct 2019AY 2015-16
For Appellant: Shri Rajnikant Bhatra (CA)For Respondent: Smt. Ronni Pal (JCIT)
Section 132Section 132(4)Section 139(1)Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 123/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 Smt. Alka Devi Bansal, cuke D.C.I.T., Vs. Rishabh Bhawan, Gumanpura, New Central Circle-3, Colony, Kota. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPB 6429 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajnikant Bhatra (CA) jktLo dh vksj ls@ Revenue by : S…

Shri Gauri Shankar Kandoi, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 576/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Aug 2019AY 2013-14
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Karni Dan (JCIT)
Section 132Section 132(4)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 576/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Shri Gauri Shankar Kandoi DCIT, Vs. D-122, Amba Bari, Jaipur Central Circle-3, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPK2174P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by : Shri Karni Dan (JCIT) lquokb…

Kailash Kumar Kanodia, Jaipur vs. ACIT, Jaipur

In the result, both the appeals of the assessees are allowed in terms indicated hereinabove

ITA 165/JPR/2017[2013-14]Status: DisposedITAT Jaipur22 May 2019AY 2013-14
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Rajendra Singh (JCIT)
Section 132Section 132(4)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 164/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2013-14 Shri Ashish Kumar Kanodia, cuke A.C.I.T., Vs. 24-25, Subham Enclave, Jamna Central Circle-1, Lal Bajaj Marg, C-Scheme, Jaipur. Jaipur-302001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHHPK 7462 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 165/JP/2017 fu/kZkj.k o"kZ@Assessment Year :201…

Ashish Kumar Kanodia, Jaipur vs. ACIT, Jaipur

In the result, both the appeals of the assessees are allowed in terms indicated hereinabove

ITA 164/JPR/2017[2013-14]Status: DisposedITAT Jaipur22 May 2019AY 2013-14
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Rajendra Singh (JCIT)
Section 132Section 132(4)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 164/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2013-14 Shri Ashish Kumar Kanodia, cuke A.C.I.T., Vs. 24-25, Subham Enclave, Jamna Central Circle-1, Lal Bajaj Marg, C-Scheme, Jaipur. Jaipur-302001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHHPK 7462 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 165/JP/2017 fu/kZkj.k o"kZ@Assessment Year :201…

Shri Surajmal Bansal HUF, Kota vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both these appeals are allowed

ITA 124/JPR/2018[2015-16]Status: DisposedITAT Jaipur08 Apr 2019AY 2015-16
For Appellant: Shri S. R. Sharma (CA)For Respondent: Shri Jay Singh (JCIT)
Section 132Section 132(4)Section 143(3)Section 271ASection 274

…deleted. 7. It was further submitted that the lower authorities have erred in holding the levy of penalty u/s 271AAB of the Act as mandatory in nature. Drawing support from the decision of the Co-ordinate Bench in case of DCIT vs. Manish Agarwal reported in 92 Taxmann.com 81, it was submitted that imposition of penalty u/s 271AAB is not mandatory but discretion in nature depending upon the facts and circumstances of the each case. 8. It was further submitted that in the search proceedings carried out at the assessee’s premises, no evidence was found during the course of search except Annexure-AS Exhibit-11 whe…

Deputy Commissioner of Income Tax, Kota vs. Shri Vasudev Agrawal, Kota

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 1436/JPR/2018[2016-17]Status: DisposedITAT Jaipur04 Apr 2019AY 2016-17
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 132(4)Section 143(3)Section 251Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ’A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1436/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke The Deputy Commissioner Shri Vasudev Agarwal Vs. of Income Tax, Bunglow No. 3, J. K. Nagar, Central Circle, Kota Kota, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA5418K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1377/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2016-…

Rajendra Kumar Gupta, Jaipur vs. DCIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 359/JPR/2017[2013-14]Status: DisposedITAT Jaipur18 Jan 2019AY 2013-14
For Appellant: Shri R.K. Bhatra (C.A.)&For Respondent: Shri Rajendra Jha (ACIT)
Section 132Section 132(4)Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 359/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Rajendra Kumar Gupta The DCIT, Vs. S-3 Mahesh Marg, Bapu Nagar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4728 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.K. Bhatra (C.A.)& Shri S.R. Sharma (C.A.) jktLo dh vks…

DCIT v. Manish Agarwal (92 Taxmann.com 81) — Cited in 19 Judgments | BharatTax