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“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC
142 Taxmann.com 38 · 2022 · High Court
32
citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC
145 Taxmann.com 235 · 2022 · ITAT
21
citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC
152 Taxmann.com 382 · 2023 · ITAT
14
citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT
366 ITR 18 · 2014 · High Court
13
citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC
157 Taxmann.com 749 · 2023 · Reported
11
citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Ram Chameli Chadha Vishwas Girls College Society, Ghaziabad vs. ACIT Circle Exemption, Ghaziabad

In the result, the appeal filed by the assessee is allowed

ITA 796/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: the Ld. CIT(A), NFAC, Delhi.

Section 11Section 11(2)Section 12ASection 12A(1)(ba)Section 139(1)Section 139(9)Section 143(1)

This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”, for short], dated 17/01/2023 for Assessment Year 2018-19. 2. None appeared on behalf of the assessee when the appeal was called ... rejected the same as well. 4. Aggrieved with the above order, the assessee preferred an appeal before the Ld. CIT(A), NFAC, Delhi. 5. After considering the submissions of the assessee, the Ld. CIT(A) dismissed the appeal filed by the assessee with the observation that entire exemption depend upon

Hcl Hong Kong Sar Ltd, New Delhi vs. ACIT, Circle 2(1)(1), International Taxation, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 79/DEL/2023[2015-16]Status: DisposedITAT Delhi18 Jul 2024AY 2015-16

Bench: the Ld. CIT(A), NFAC, Delhi.

Section 11Section 11(2)Section 12ASection 12A(1)(ba)Section 139(1)Section 139(9)Section 143(1)

This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”, for short], dated 17/01/2023 for Assessment Year 2018-19. 2. None appeared on behalf of the assessee when the appeal was called ... rejected the same as well. 4. Aggrieved with the above order, the assessee preferred an appeal before the Ld. CIT(A), NFAC, Delhi. 5. After considering the submissions of the assessee, the Ld. CIT(A) dismissed the appeal filed by the assessee with the observation that entire exemption depend upon

Deputy Commissioner of Income Tax, Faridabad vs. Lakhani Arman Shoes Private Limited, Faridabad

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

ITA 2926/DEL/2023[2013]Status: DisposedITAT Delhi18 Jul 2024

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 143(3)Section 271(1)(c)

captioned appeal by the Revenue and the cross-objection by the assessee are directed against the order of National Faceless Appeal Centre (NFAC), Delhi, dated 21.08.2023, pertaining to the assessment year 2013-14, deleting the penalty levied by the Assessing Officer u/s 271(1)(c) of the Income

Aman Infraproperties P. Ltd, Lucknow vs. ACIT Range-1, Lucknow

In the result, the appeal of the assessee in ITA

ITA 387/LKW/2023[2015-16]Status: DisposedITAT Lucknow16 Jul 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 154Section 234ESection 250Section 37

SUBHASH MALGURIA, J.M.: These appeals have been filed by the assessee against the orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 03.01.2024 and 31.10.2023 for the assessment year 2015-16. The assessee has raised the following grounds of appeal in ITA No.386/LKW/2023 ... section 37 of the Act. ITA Nos.386 & 387/LKW/2023 Page 3 of 6 4. Aggrieved, the assessee preferred an appeal before the ld. CIT(A), NFAC, who dismissed the appeal of the assessee vide impugned order dated 03.01.2023. 5. Before us, the ld. counsel for the assessee has submitted that

Aman Infraproperties P. Ltd, Lucknow vs. ACIT Range-1, Lucknow

In the result, the appeal of the assessee in ITA

ITA 386/LKW/2023[2015-16]Status: DisposedITAT Lucknow16 Jul 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 154Section 234ESection 250Section 37

SUBHASH MALGURIA, J.M.: These appeals have been filed by the assessee against the orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 03.01.2024 and 31.10.2023 for the assessment year 2015-16. The assessee has raised the following grounds of appeal in ITA No.386/LKW/2023 ... section 37 of the Act. ITA Nos.386 & 387/LKW/2023 Page 3 of 6 4. Aggrieved, the assessee preferred an appeal before the ld. CIT(A), NFAC, who dismissed the appeal of the assessee vide impugned order dated 03.01.2023. 5. Before us, the ld. counsel for the assessee has submitted that

Nand Krishna Kumar Goswami, Ahmedabad vs. The Income Tax Officer, Ward-5(2)(5), Ahmedabad

In the result, the appeal of the assessee in ITA No

ITA 518/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2017-18

Bench: The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Appellate Order Dated 31-01-2024 In Din & Order No.

For Appellant: None(Adjournment Application filed)For Respondent: Shri Sanjay Jain, Sr. D.R
Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 69A

Order No. I.T.A No. 518/Ahd/2024 A.Y. 2017-18 Page No. 2 Nand Krishna Kumar Goswani. v. ITO ITBA/NFAC/S/250/2023-24/1060329405(1) passed by ld. CIT(A),NFAC, New Delhi u/s 250 of the Income-tax Act, 1961, which in turn has arisen from the assessment order dated 30- 11-2019 passed

Samkeet Arya Homes LLP, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 249/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-10

Section 133(6)Section 143(2)Section 37

SUCHITRA KAMBLE: This appeal is filed by the assessee against order dated 27.12.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal :- “1) The Ld. CIT(A) has erred

Ilabahen Viralkumar Mehta, Ahmedabad vs. The Income Tax Officer, Ward-3, Anand

In the result, the appeal of the assessee in ITA No

ITA 17/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2012-13

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

Ilabahen Viralkumar Mehta. v. ITO appellate order dated 22-11-2023 in DIN & Order No. ITBA/NFAC/S/250/2023-24/1058146954(1) passed by ld. CIT(A),NFAC, New Delhi u/s 250 of the Income-tax Act, 1961, which in turn has arisen from the assessment order dated 24- 12-2019 passed by learned Assessing

M/S. Checkmate Services Pvt. Ltd., Vadodara vs. The ADIT, CPC, Bangalore Present Juridiction the Dy. CIT, Circle-1(1)(1), Vadodara

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 143(1)Section 143(1)(a)

SHRI NARENDRA PRASAD SINHA, AM: This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’) dated 08.12.2022 for the Assessment Year 2019-20. 2. The brief facts of the case are that assessee had filed its return ... disallowance deserves to be deleted in full. GROUNDS OF APPEAL RELATING TO MERITS AND FACTS OF THE CASE NOT RAISED BEFORE CIT(A)-NFAC,DELHI: 5. That on the facts, and in the circumstances of the case and in law, the CIT(A) erred in sustaining the addition

Shanti Multilink Pvt. Ltd, Ahmedabad vs. The Income Tax Officer, Ward-4(1)(3), Ahmedabad

In the result, the appeal filed by the Assessee is treated as allowed for statistical purposes

ITA 31/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.31/Ahd/2023 "नधा"रण वष" /Assessment Year : 2016-17 Shanti Multilink Pvt.Ltd. The Income Tax Officer बनाम/ A-215, Siddhi Vinayak Tower Ward-4(1)(3) Off S.G. Road Ahmedabad-380 015 V/S. Makarba Ahmedabad – 380 051 "थायी लेखा सं./Pan: Aahcs 1972 M अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri Vivek Chavda, Ar Revenue By : Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 16/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 09/11/2022 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short], Arising Out Of The Assessment Order Dated 28/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2016-17. Shanti Multilink Pvt.Ltd. Vs. Ito Asst. Year : 2016-17

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 143(3)Section 40A(2)(b)

appeal is filed by the Assessee as against the order dated 09/11/2022 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld.CIT(A)” in short], arising out of the assessment order dated 28/12/2018 passed by the Assessing Officer (AO) under ... appeal before us with following grounds of appeal: “1.1. The order passed u/s. 250 on 09.11.2022 for A.Y.2016-17 by National Faceless Appeal Center (NFAC), Delhi upholding the disallowance of Rs.19,00,000/- under section 40A(2)(b) made by AO and upheld by the CIT(A) is wholly illegal, unlawful

Krishna Rao Paidipalli, Khammam vs. Income Tax Officer, Ward-2, Khammam

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 542/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.542/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Krishna Rao Paidipalli Vs. Income Tax Officer Khammam Ward 2 Pan:Acfpp9877K Khammam (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri Gudimella V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 16/07/2024 घोषणा की तारीख/Pronouncement: 16/07/2024 आदेश/Order

For Appellant: N O N EFor Respondent: : Shri Gudimella V P Pavan
Section 144Section 69A

की तारीख/Pronouncement: 16/07/2024 आदेश/ORDER This appeal filed by the assessee is directed against the order dated 21.03.2024 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2017-18. 2. The brief facts of the case are that the assessee is an individual filed his return of income

Shaik Jafar, Kurnool vs. ITO., Ward-2, Kurnool

ITA 484/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.484/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Shaik Jafar Vs. Income Tax Officer Kurnool Ward 2 Pan:Axnps0372B Kurnool (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Hari Agarwal राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 16/07/2024 घोषणा की तारीख/Pronouncement: 16/07/2024 आदेश/Order

For Appellant: CA Hari AgarwalFor Respondent: : Smt. Sheetal Sarin, DR
Section 269SSection 271DSection 274

आदेश/ORDER Per Manjunatha, G. A.M This appeal filed by the assessee is directed against the order dated 15/03/2024 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2017-18. 2. The brief facts of the case are that the assessee is an individual filed its return of income

Soma Sekhar Polavarapu, Hyderabad vs. Income Tax Officer, Ward-6(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 360/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2024AY 2017-18

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri P. Vinod, AdvocateFor Respondent: : Smt. Sheetal Sarin, DR
Section 143(3)Section 270ASection 270A(9)(a)

Soma Sekhar Polavarapu (“the assessee”), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 13.02.2024 for the AY 2017-18. 2. The grounds raised by the assessee are as under : “ 1. On the facts

ACIT., Circle-1(1), Tirupati vs. Southern Power Distribution Company of Andhra Pradesh Limited, Tirupati

In the result, appeal filed by the Revenue is dismissed

ITA 244/HYD/2024[2018-19]Status: DisposedITAT Hyderabad16 Jul 2024AY 2018-19

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.244/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19 ) Acit Vs. Southern Power Circle 1(1) Distribution Company Of Tirupati Andhra Pradesh, Tirupati Pan:Aahcs4056Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Mohan Acharya राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 16/07/2024 आदेश/Order

For Appellant: C.A Mohan AcharyaFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 43(1)

आदेश/ORDER Per Manjunatha, G. A.M This appeal filed by the assessee is directed against the order dated 15/01/2024 of the learned CIT (A) NFAC Delhi relating to A.Y.2018-19. 2. The assessee raised the following grounds: Page 1 of 15 ITA 244 of 2024 Southern Power Distribution Company

DCIT Circle-1(1), Hyderabad vs. Krishna Murthy Ella, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 610/HYD/2023[2013-14]Status: DisposedITAT Hyderabad16 Jul 2024AY 2013-14

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.610/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2013-14) Dy. C.I.T Vs. Shri Krishna Murthy Ella Circle 1(1) Hyderabad Hyderabad Pan:Aacpe6389G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 16/07/2024 घोषणा की तारीख/Pronouncement: 16/07/2024 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 143(1)Section 147Section 2(22)Section 2(22)(e)

आदेश/ORDER Per Manjunatha, G. A.M This appeal filed by the Revenue is directed against the order dated 11/10/2023 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2013-14. 2. The Revenue has raised the following grounds and additional grounds respectively: “1. Whether the learned CIT (A) is correct

Dulichand Shreelal, Kolkata vs. ITO, Ward-40(3), Kolkata

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 827/KOL/2024[2015-16]Status: DisposedITAT Kolkata16 Jul 2024AY 2015-16

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RAKESH MISHRA (Accountant Member)

Section 143(3)Section 250

passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by the National Faceless Appeal I.T.A. No. 827/Kol/2024 Dulichand Shreelal Centre (NFAC), Delhi, dated 22.01.2024 arising out of Assessment Order dated 29.12.2017, under Section 143(3) of the Act. 2. At the outset, the Ld. AR stated

Parwati Bricks Pvt. Ltd., Kolkata vs. ITO, Ward-11(1), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 351/KOL/2024[2013-14]Status: DisposedITAT Kolkata16 Jul 2024AY 2013-14

Bench: Dr. Manish Boradshri Sonjoy Sarma

Section 144Section 147Section 249Section 249(4)Section 249(4)(b)Section 250Section 69Section 69A

directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by the Commissioner of Income-tax (Appeals)- NFAC, Delhi [in short ld. ‘CIT(A)’] dated 01.01.2024 arising out of the assessment order framed u/s 147 read with Section 144 of the Act dated

Stl Extrusion Pvt Ltd, Indore vs. Assistant Commissioner of Income Tax 4(1), Indore

ITA 116/IND/2024[2012-13]Status: DisposedITAT Indore16 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Stl Extrusion Pvt. Ltd, Acit-4(1), 475 Jawahar Marg, Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs3555M Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 15.07.2024 Date Of Pronouncement 16.07.2024 O R D E R

Section 250

This appeal by the assesse is directed against the order dated 20.02.2023 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centers,(NFAC) Delhi for A.Y.2012-13. 2. There is a delay of 308 days in filing the present appeal. The assessee has filed an affidavit explaining the reasons

Swan Petrchemicals Pvt. Ltd., Mumbai vs. NFAC Delhi, Delhi

In the result appeal of the assessee is dismissed

ITA 496/IND/2023[2014-2015]Status: DisposedITAT Indore16 Jul 2024AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Swan Petrochemicals Dcit (Central), Pvt.Ltd, Indore Unit No.308 Acme Plaza, Opp. Sangam Cinema, Vs. Andheri Kurlka, Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcr9592C Assessee By Shri Ajay Tulsiyan & Ms. Ruchira Singhal, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 22.05.2024 Date Of Pronouncement 16.07.2024 O R D E R

Section 142(1)Section 271(1)(c)Section 43(5)

This appeal by the assesse is directed against the order dated 30.09.2023 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centers,(NFAC) Delhi arising from the penalty order passed u/s 271(1)(c) of the Act for A.Y.2014-15. M/s. Swan Petrochemicals Pvt.Ltd 2. The assesse has raised following

ACIT-1(1), Bhopal vs. Akash Talreja, Raipur

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 349/IND/2023[2017-18]Status: DisposedITAT Indore16 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit 1(1) Akash Talreja Bhopal Lg-31 Samvet Shikhar, Building, Vs. Opposite Bjp Office Rajbandha Maidan, Raipur (Appellant / Revenue) (Respondent/ Assessee) Pan: Aedpt3849K Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Hitesh Chimnani & Yash Kukreja, Ars Date Of Hearing 04.07.2024 Date Of Pronouncement 16.07.2024

Section 115BSection 142(1)Section 15BSection 234BSection 69A

This appeal by the revenue is directed against the order dated 21.07.2023 of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC) Delhi for A.Y.2017-18. The revenue has raised following grounds of appeal: “1. In the facts, circumstances and provisions of law the addition