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

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

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

12,34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

12,34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very day. In the same manner

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very day. In the same manner

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Section 250(6). I clarify that I have not commented on the merits of the issues in the appeal. Accordingly, this appeal of the assessee in ITA No. 113/Agr/2024 for assessment year 2015-16, stands allowed for statistical purposes. I order accordingly. ITA No. 114/Agr/2024 (A.Y. 2016-17): 12. This appeal of the assessee in ITA No. 114/Agr/2024 for assessment

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Section 250(6). I clarify that I have not commented on the merits of the issues in the appeal. Accordingly, this appeal of the assessee in ITA No. 113/Agr/2024 for assessment year 2015-16, stands allowed for statistical purposes. I order accordingly. ITA No. 114/Agr/2024 (A.Y. 2016-17): 12. This appeal of the assessee in ITA No. 114/Agr/2024 for assessment

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

Bench: : Shri Ramit Kochar

Section 250(6). I clarify that I have not commented on the merits of the issues in the appeal. Accordingly, this appeal of the assessee in ITA No. 113/Agr/2024 for assessment year 2015-16, stands allowed for statistical purposes. I order accordingly. ITA No. 114/Agr/2024 (A.Y. 2016-17): 12. This appeal of the assessee in ITA No. 114/Agr/2024 for assessment

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

12,34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

12,34,280/-. The information flagged by the ld DDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on 10.03.2021 stated that source of cash/ credit entries in the bank account of the assessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the ld Jurisdictional Assessing Officer (JAO) after recording reasons initiated proceedings u/s

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

12,34,280/-. The information flagged by the ld DDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on 10.03.2021 stated that source of cash/ credit entries in the bank account of the assessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the ld Jurisdictional Assessing Officer (JAO) after recording reasons initiated proceedings u/s

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri M. Balaganesh(Through Virtual Hearing)

12,34,280/-. The information flagged by the ld DDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on 10.03.2021 stated that source of cash/ credit entries in the bank account of the assessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the ld Jurisdictional Assessing Officer (JAO) after recording reasons initiated proceedings u/s

VINOD KUMAR GUPTA,JHANSI vs. ITO, WARD-2(3)(1), JHANSI

In the result, the appeals of the assessee in ITA Nos

12,34,280/-. The information flagged by the Id\nDDIT/ ADIT(Investigation), Jhansi as per risk profiling on Insight Portal on\n10.03.2021 stated that source of cash/ credit entries in the bank account of the\nassessee are not explained to the extent of Rs. 28,20,500/-. Accordingly, the Id\nJurisdictional Assessing Officer (JAO) after recording reasons initiated\nproceedings u/s

PREM LATA VERMA ,ALIGARH, UTTAR PRADESH vs. DCIT, CIRCLE 4(1)(1), ALIGARH, ALIGARH, UTTAR PRADESH

In the result, assessee’s appeal is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2016-17

penalty u/s 271(1)(c) of the Act and by charging the interest u/s 234B of the Act. Ground No. 6: That the appellant reserves the right to add, modify, alter, amend or delete any of the grounds.” ADDITIONAL GROUND: "7. That the assessment order concluded 147 r.w.s 144 of the Act is bad in the eyes