Dilip N. Shroff v. JCIT

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

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

…eld that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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

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

…eld that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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

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

…eld that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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

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

…eld that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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

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

…eld that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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

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

…eld that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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:-

…that the standard proforma of notice 5 under section 274 of the Act without striking of the irrelevant clauses would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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:- ................

…that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses 5 would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…

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:- ................

…that the standard proforma of notice under section 274 of the Act without striking of the irrelevant clauses 5 would lead to an inference of non-application of mind by the Assessing Officer. The Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT, 291 ITR 519(SC) has also noticed that where the Assessing Officer issues notice under section 274 of the Act in the standard proforma and the inappropriate words are not deleted, the same would postulate that the Assessing Officer was not sure as to whether he was to proceed on the basis that the assessee had concealed the particulars of his income or furnis…