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

3. The ld. Counsel for the assessee has contended that the penalty order dated 25.02.2011, as sustained by the ld. CIT(A), is void ab initio, as the notice issued u/s 274 r.w.s 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

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

3. The ld. Counsel for the assessee has contended that the penalty order dated 25.02.2011, as sustained by the ld. CIT(A), is void ab initio, as the notice issued u/s 274 r.w.s 271(1)(c) of the Act, on 11.08.2010 was not in conformity with the law. His arguments in this regard shall be presently discussed

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

3. BECAUSE, Ld. CIT(A) failed to appreciate that non-striking of the irrelevant limb in the notice under section 274 reflects non- application of mind by the AO, rendering the entire penalty proceedings void as held in various judicial pronouncements. 4. BECAUSE, the Ld. CIT(A) erred in law in holding that section 292B cured the defect

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)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

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)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

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)

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

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

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

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

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

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

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

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

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

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

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

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

Penalty proceedings u/s 271(1)© of the I.T. Act, 1961 are initiated for filing inaccurate particulars of income.” 10. The assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) vide order dated 10.02.2014 has allowed the appeal of the assessee in ITA No. 124/Agr/2014 and have deleted the addition in respect of ground no.1, the paragraphs

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA

In the result, the assessee’s appeal is dismissed

3. Because learned 'CIT (Appeals) failed to appreciate that the penalty u/s 271(1)(c) could not be sustained merely because the addition was confirmed by appellate Tribunal, without appreciating the explanation submitted. 4. Because, and without prejudice to aforesaid, learned 'CIT (Appeals)' has erred and failed to appreciate that penalty under section 271(1)(c) could be levied based

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty proceedings U/S 271(1)(c) of I.T. Act, 1961. That the appellate order dated 30th March, 2016 passed by the 7. learned CIT(A)-I, Agra is against the law and facts of the assessee’s case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

penalty proceedings U/S 271(1)(c) of I.T. Act, 1961. That the appellate order dated 30th March, 2016 passed by the 7. learned CIT(A)-I, Agra is against the law and facts of the assessee’s case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

M/S NARESH KATARE, CONTRACTOR,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

In the result, appeals of the assessee is allowed

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

section 271(1)(c) can not be ruled out. III. 124 ITR 376 (Madras HC) Rathnam& co. vs. IAC. IV. 236 ITR 977 (SC) the apex court in the case of CIT vs B.A. Balasubramanian & Brothers Co. decision of hon’ble Madras High Court affirmed, cited 124 ITR 376. V. 118 Taxman 324 (SC) and 251 ITR 99 (SC) Maka