MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

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

Section 274,for the penalty levied u/s 271(1)(c) of the I.T. Act, in facts and circumstances similar to those

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

271(1)(c) of the Act, on 11.08.2010 is not in confirmity with the law. 4. As per the ld. DR, however, the notice is entirely as per law. 5. The aforesaid notice (APB page 7) reads as follows: “Sub: Penalty notice u/s 274 read with section

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Penalty notice u/s 274 read with section 271(1)(c) of the I.T. Act, 1961 - A.Y. 2008 -09 – Reg:- Whereas

BLM HOSPITALS PRIVATE LIMITED ,FARRUKHABAD vs. DCIT CIRCLE 4(2)(1), FARRUKHABAD

In the result, the appeal of the assessee is allowed

271(1)(c).\nParticulars of MAT credit furnished in the return of income cannot therefore\nbe said to be particulars of \"Income\" for the purpose of levying penalty u/s\n271(1)(c).\nTherefore it is held that penalty imposed under section

M/S RAMESHTH CONSTRUCTION ,JHANSI vs. DCIT,CIRCLE-2(3)(1) , JHANSI

In the result, the appeal of the assessee is allowed

u/s 271(1)(c)\nof the Act levied the penalty of Rs 1,26,320/-.\n3. Aggrieved the order of the AO, the assessee has filed the appeal\nbefore the Ld. CIT(A) who vide his order dated 26-04-2023 dismissed\nthe appeal against which the assessee is in appeal before us on the\nfollowing grounds;\n1. That having

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

penalty notice dated 24.11.2016 issued u/s. 271(1)(c) read with section 274 of the Act, as placed at page

MR .AKSHAT DONERIA ,NOIDA vs. ITO 4(1) , AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

u/s. 271(1)(b) of the Act. 3. The brief facts of the case are that during the assessment proceedings on the notices issued under section 142(1) of the Act by the Assessing Officer, no compliance was made by the assessee and due to non-cooperation and willful default by the assessee, AO imposed the penalty

SH. GIRRAJ KISHORE AGARWAL, HUF,AGRA vs. DY.C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

u/s 271(1)(c). It is Said down that imposition of penalty under section 271(1)(c) is a civil

NALANDA BUILDERS &DVELOPERS I P LTD,AGRA vs. DCIT CENTRAL CIRCLE, AGRA

The appeals are allowed for statistical purposes

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty has been imposed on undisclosed amount which represents the undisclosed income on which addition has been made in the assessment u/s 153A/143(3). Here, it is relevant to reproduce sub section 1(b) of section 271

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

Bench: : Shri S. Rifaur Rahman

271(1)(c) dated 14/06/2019 & relevant quantum order U/s 153C / 143(3) dated 28/12/2018 are without jurisdiction. The penalty order as well as the quantum order are passed by the assessing officer who does not hold the valid charge to assessee the cases selected U/s 153A & 153C. 11. That the penalty is otherwise excessive, arbitrary, and deserves to be deleted

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

Bench: : Shri S. Rifaur Rahman

271(1)(c) dated 14/06/2019 & relevant quantum order U/s 153C / 143(3) dated 28/12/2018 are without jurisdiction. The penalty order as well as the quantum order are passed by the assessing officer who does not hold the valid charge to assessee the cases selected U/s 153A & 153C. 11. That the penalty is otherwise excessive, arbitrary, and deserves to be deleted

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

penalty u/s 274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

penalty u/s 274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

penalty u/s 274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that

SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025

1. The appeal in ITA No. 318/AGR/2025 for AY 2025, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 12.08.2022 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 31.12.2016 by the Assessing Officer

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because

TARUNA VATSSA,AGRA vs. INCOME TAX OFFICER, AGRA

Appeal is allowed

u/s 271(1)(b) of the Income-tax Act, 1961,\n[hereinafter referred to as the 'Act'].\n2. Heard both parties at length. Case file perused.\nPage 2\nITA No.312/Agr/024\nTaruna Vatssa\n3. Coming to the assessee's sole substantive ground seeking to\nreverse both the lower authorities' action levying Section 271(1)(b) “non-\ncooperation” penalty

SMT. ASHA RANI GUPTA,AGRA vs. DY. C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

penalty of Rs.52,000/- u/s 271(1)(c) of the Act.” The ld. counsel for the assessee contended that the ‘concealment 8. of particulars of income’ and ‘furnishing of inaccurate particulars of income’ referred to in Section