Refer Vegetable Products 88 ITR 192 (SC), ACIT & ors. v. Velliappa

Kanhiaya Lal Sain, Jaipur vs. JCIT Range-7 Jaipur, Jaipur

In the result, the Appeals of the appellant stands allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

…ical or venial not attracting penalty. KANHIYA LAL SAIN VS JCIT, RANGE-7, JAIPUR 5. View favorable to assessee must be adopted in assessment as also in penalty proceeding Refer Vegetable Products 88 ITR 192 (SC), ACIT & ors. V/s Velliappa textiles Ltd. & ors.184 CTR 193 (SC). 6. Technical breach only : Alternatively and without prejudice to our other submission, even assuming some default was there, the same at the best was a merely technical and venial breach of law and the conduct of the assessee has not been shown to be contumacious. No deliberate defiance of law is established. It has been held that levy of…

Vinod Kumar Mittal, Beawar vs. ITO, Ajmer

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAUL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 783/JP/2016 fu/kZkj.k o"kZ@Assessment Year: 2013-14 cuke Shri Vinod Kumar Mittal The ITO Vs. Prop: M/s. V.M. Enterprises Ward- 2(3) Near Krishi Mandi, Bhegera Road, Ajmer Kekri -305 404 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADFPM 5878 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Mahendra Gargieya jktLo dh vksj ls@ Revenue…

Bhopal Singh Shekhawat, Jaipur vs. Jt. CIT, Jaipur

In the result, the appeal of the assessee is allowed

…iew favourable to assessee must be adopted in assessment as also in penalty proceeding. Kindly refer ITA 268/JP/2017_ 7 Bhopal Singh Shekhawat Vs Jt.CIT CIT v/s Vegetable Products (1973) 88 ITR 192 (SC), ACIT & ors. v/s Velliappa textiles ltd. & ors. (2003) 184 CTR 193 (SC). 7.1 Despite of filling of detailed submissions dated 13.01.2017 (PB 8-15) and the case laws, the allegation of the CIT(A) that no reasons were stated and that there did not exist reasonable cause are factually incorrect on the face of the record. 7.2 Case cited by the Ld. CIT(A) is completely distinguishable: Because in the facts of that…