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“Section 272(1)(d)”

Section References (mined)Section 272Section 272(1)(d)32 judgments

IRFAN GULAB MALEK,PANCHMAHAL vs. THE ACIT, CIRCLE-4(1), VADODARA

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

ITA 1699/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri T R Senthil Kumarirfan Gulab Malek, The Assistant Vs. House No.62, Commissioner Of Vachhesar Colony, Income Tax, At Po Shahera, Circle-4(1), Panchmahal-389210. Vadodara. [Pan :Awdpm8505 B] (Appellant) .. (Respondent) Appellant By : Shri Sanket Bakshi, Ar Respondent By: Shri Rohit Aasudani, Sr. Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 12.11.2025

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Rohit Aasudani, Sr. DR
Section 144Section 271FSection 272(1)(d)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T R SENTHIL KUMAR

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2022/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

Income Tax Act, 1961 [“Act” in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2 I.T.A. Nos.2020, 2021 & 2022/Chny/25 ... Thus, the grounds raised by the assessee are allowed for statistical purposes. 9. The Assessing Officer levied penalty of ₹.30,000/- under section 272(1)(d) of the Act dated 15.02.2023 for the reason of non-compliance to the notice under section 143(2) of the Act issued

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2021/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

Income Tax Act, 1961 [“Act” in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2 I.T.A. Nos.2020, 2021 & 2022/Chny/25 ... Thus, the grounds raised by the assessee are allowed for statistical purposes. 9. The Assessing Officer levied penalty of ₹.30,000/- under section 272(1)(d) of the Act dated 15.02.2023 for the reason of non-compliance to the notice under section 143(2) of the Act issued

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2020/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

Income Tax Act, 1961 [“Act” in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2 I.T.A. Nos.2020, 2021 & 2022/Chny/25 ... Thus, the grounds raised by the assessee are allowed for statistical purposes. 9. The Assessing Officer levied penalty of ₹.30,000/- under section 272(1)(d) of the Act dated 15.02.2023 for the reason of non-compliance to the notice under section 143(2) of the Act issued

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “B“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR

PALLATHOOR KUMARAN BINU,KUNNAMKULAM vs. INCOMETAX OFFICER, W-1 & TPS GVR, GURUVAYOOR

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

ITA 611/COCH/2025[2019-20]Status: DisposedITAT Cochin30 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2019-20 Pallathoor Kumaran Binu .......... Appellant Pallathoor House, Kottayuil Road Kunnamkulam, Thrissur 680503 [Pan: Axzpb4674R] Vs. The Income Tax Officer, Wd-1 &Tps, Guruvayoor........ Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 30.10.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 148Section 271BSection 272(1)(d)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment

SMT. SURAIYA BEGUM,KANPUR vs. ITO WARD-1(3)(4), KANPUR

In the result, both appeals of the assessee in ITA

ITA 682/LKW/2024[2017-18]Status: DisposedITAT Lucknow17 Oct 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Kumar, CIT(DR)
Section 142(1)Section 144Section 271ASection 271FSection 272A(1)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY

SMT. SURAIYA BEGUM,KANPUR vs. ITO, WARD-1(3)(4), KANPUR

In the result, both appeals of the assessee in ITA

ITA 681/LKW/2024[2017-18]Status: DisposedITAT Lucknow17 Oct 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Kumar, CIT(DR)
Section 142(1)Section 144Section 271ASection 271FSection 272A(1)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY

SIMA RAVISINGH KACHHAWAH,UMRER vs. ITO WARD 3(4), NAGPUR

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

ITA 418/NAG/2025[2018-19]Status: DisposedITAT Nagpur09 Oct 2025AY 2018-19

Bench: Shripavan Kumar Gadalesima Ravisingh Kachhawah, Girad Road, Om Nagar Umrer, ……………. Appellant Nagpur- 441203 Maharastra, Pan – Aqmpk2899K V/S Income Tax Officer ……………. Respondent Ward–3(4), Nagpur Assessee By: Shri.D.P. Lohiya.Ar Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.D.P. Lohiya.ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 144Section 147Section 148Section 250Section 270A(9)Section 272(1)(d)Section 44ASection 50CSection 80C

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR BEFORE SHRIPAVAN KUMAR GADALE, JUDICIAL MEMBER Sima Ravisingh Kachhawah, Girad Road

RAVINDER SINGH,LUDHIANA vs. ITO, WARD-3(5), LUDHIANA

The appeal stand partly allowed

ITA 320/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh02 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.320/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Shri Ravinder Singh Ito-Ward-3(5) (Prop. M/S Nirmal Fashions) Ludhiana. बनाम/ Beas Hosiery Complex, Kailash Nagar Road, Vs. Opp. Radha Swami Satsang Bhawan, Ludhiana-141007. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brzps-2060-R (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Amarjit Kamboj (Ca) (Virtual Mode) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25-08-2025 घोषणा की तारीख / Date Of Pronouncement : 02-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 14-01-2025 Confirming Penalty Of Rs.50,000/- As Levied By Ld. Assessing Officer [Ao] U/S. 272(1)(D) R.W.S. 274 Of The Act Vide Order

For Appellant: Sh. Amarjit Kamboj (CA) (Virtual Mode) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 142(1)Section 144Section 272(1)(d)

1 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI

MAHALINGAM SUNDARA MOORTHY,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

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

ITA 1682/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Sept 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1682/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Mahalingam Sundara Moorthy, Vs. The Income Tax Officer, 602, Srithi Block, Chitra Avenue, Corporate Ward 4(1), Nungambakkam, Chennai 600 034. Chennai. [Pan:Afypm5382G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 02.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: NoneFor Respondent: Shri N. Rajakumar, Addl. CIT
Section 131Section 142(1)Section 143(2)Section 250Section 272A(1)(d)Section 274Section 68

आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने

SHRI HARI NARAIN YADAV,KANPUR vs. ITO WARD-1(1)(5), KANPUR

In the result, the appeal of the assessee is allowed

ITA 683/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Aug 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrashri Hari Narain Yadav V. Income Tax Officer, 51/108, Halsey Road, Kanpur – Ward-1(1)(5) 208001. Kanpur-208001. Pan:Aaupy5211H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 142(1)Section 250Section 272(1)(d)Section 272A(1)Section 272A(1)(d)Section 273B

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH

DURAISAMY RAJESWARI,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

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

ITA 673/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:673/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 Duraiswamy Rajeswari, Ito, 17, Lakshmanan Nagar, Vs. Non-Corp Ward 3(1), 2Nd Street, Coimbatore. Gandhipuram, Coimbatore – 641 012. [Pan:Afipr-0877-H (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. M. Mathangi, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Pryati Sharma, J.C.I.T.

For Appellant: Ms. M. Mathangi, AdvocateFor Respondent: Ms. Pryati Sharma, J.C.I.T
Section 142(1)Section 147Section 148Section 151ASection 272A(1)(d)Section 273B

आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष

JAYSHREE NILAM PATEL,AHMEDABAD vs. THE ITO, WARD-1, INTL. TAXN., AHMEDABAD

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

ITA 942/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Smt. Malarkodi R., Sr. DR
Section 132Section 142(1)Section 143(2)Section 144Section 147Section 148Section 148ASection 271A(1)(d)Section 272(1)(d)Section 272A(1)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER

POOJA OMPRAKASH NAWANI,ADIPUR vs. THE INCOME TAX OFFICER WARD 2, GANDHIDHAM, GANDHIDHAM

ITA 876/RJT/2024[2018-19]Status: DisposedITAT Rajkot08 Jul 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.876/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Pooja Omprakash Nawani Vs. The Income-Tax Officer, Flat-5 Nirav Appartment, Plot-358 Ito Ward – 2, Ward-2B, Gandhidham - 370205 Adipur 370205 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpn4546H (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 08 / 07 /2025

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. SR. DR
Section 142(1)Section 144BSection 147Section 148Section 148ASection 272(1)(d)Section 272A(1)(d)Section 274

ITA No. 876/Rjt/2024 Pooja Omprakash nawani IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

PANKAJ MANI KULSHRESHTHA,JAIPUR vs. ITO, WARD-3(5), JAIPUR

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

ITA 19/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 Mar 2025AY 2017-18

Bench: The Hearing.”

For Appellant: Shri Vikash Yadav, AdvocateFor Respondent: Sh. Gautam Singh Choudhary, Addl.CIT a
Section 143(3)Section 250(6)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh

JYOTSANABEN CHANDRAKANT PATEL ,MUMBAI vs. ACIT CIRCLE 27(1), MUMBAI

ITA 68/MUM/2025[2017-18]Status: DisposedITAT Mumbai03 Mar 2025AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassessment Year : 2017-18

For Appellant: Mr. Rajesh ShahFor Respondent: Ms. Kavitha Kaushik, Sr. DR
Section 142(1)Section 143(2)Section 144Section 250Section 272(1)(d)Section 272A(1)(d)

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], which in turn arose from the penalty order passed under section 272(1)(d) of the Act, for the assessment year 2017-18. 2 Jyotsanaben Chandrakant Patel. 2. In this appeal, the assessee has raised the following

SANDIPBHAI JAMIYATBHAI PATEL,SURAT vs. ITO WARD-1, BARDOLI

In the result, assessee’s appeal ITA No

ITA 917/SRT/2024[2017-18]Status: DisposedITAT Surat19 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.916 & 917/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Sandipbhai Jamiyatbhai Patel Income Tax Officer, Ward-1, At Post Piparia, Tal. Mandvi, Bardoli, Room # 05, Income बनाम Surat-394 104 Tax Office, Aayakar Bhavan, Vs [Pan : Bvgpp 0297 N] Opp. Jalaram Mandir, Station Road, Bardoli-394 601 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 254(1)Section 272A(1)(d)

additions in the quantum assessment is restored back to the file of Assessing Officer, therefore, the penalty levied in ex-parte order under section 272(1)(d) is also restore to for fresh adjudication after allowing opportunity to the assessee. In the result, the ground of appeal raised in this

SANDIPBHAI JAMIYABHAI PATEL,SURAT vs. ITO, WARD-1, BARDOLI

In the result, assessee’s appeal ITA No

ITA 916/SRT/2024[2017-18]Status: DisposedITAT Surat19 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.916 & 917/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Sandipbhai Jamiyatbhai Patel Income Tax Officer, Ward-1, At Post Piparia, Tal. Mandvi, Bardoli, Room # 05, Income बनाम Surat-394 104 Tax Office, Aayakar Bhavan, Vs [Pan : Bvgpp 0297 N] Opp. Jalaram Mandir, Station Road, Bardoli-394 601 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 254(1)Section 272A(1)(d)

additions in the quantum assessment is restored back to the file of Assessing Officer, therefore, the penalty levied in ex-parte order under section 272(1)(d) is also restore to for fresh adjudication after allowing opportunity to the assessee. In the result, the ground of appeal raised in this

CMM KETI JV,INDORE vs. ITO 1(3), INDORE, INDORE

Appeal is allowed for statistical purposes

ITA 73/IND/2024[2017-18]Status: DisposedITAT Indore20 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Cmm Keti Jv, Income-Tax Officer, 108, Shalimar Corporate 1(3), Center, Indore. बनाम/ 8-B, South Tukoganj, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aakfc7524K Assessee By Shri Shashank Sharma, Ca & Shri Prakash Gupta, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 270A(9)Section 271BSection 272(1)(d)Section 40A(2)Section 40A(2)(b)

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT

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