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

26. penalty order was sustained by the ITAT on the ground that the AO therein had levied penalty after due application of mind, in as much as in the assessment order it was mentioned that penalty proceedings were being initiated for furnishing of inaccurate particulars of income and the penalty was finally levied on the same ground. Further the ITAT

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

u/s. 271 would be warranted. In “HCIL Kalindee Arsspl” (supra), penalty under section 18. 271(l)(c) imposed on disallowance made under section 80IA, which was deleted by the ITAT on the ground that the claim raised under section 80IA, as was disallowed in quantum proceedings, was certified to be correct by the Chartered Accountant, who furnished the prescribed certificate

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

In the result, the appeal of the assessee is allowed

26,203 under section 271(1)(c) of\nthe Income Tax Act, 1961 worked out on these additions should\nhave been deleted/reduced.\n3.That having regard to facts and circumstances of the case the\naddition/disallowance per se cannot mean that the appellant has\nconcealed and/or furnished inaccurate particulars of income.\nAccordingly, penalty under section 271(1)(c) of the Income

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

In the result, the appeal of the assessee is allowed

u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') dated 15.04.2019 by the Assessing Officer, DCIT,\nCircle-4 (2)(1), Farrukhabad (hereinafter referred to as 'Id. AO').\n2.\nThough the assessee had raised several grounds of appeal, the only\neffective issue to be decided in this appeal is as to whether the Learned

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

SH. MANOJ AGRAWAL,GWALIOR vs. I.T.O.-2(2), GWALIOR

In the result the appeal of the assessee is required to be failed and accordingly we dismiss both the appeals

271(1)(b) were also issued to the assessee. 4. Thereafter, a Notice under section 142(1) along with a detailed Questionnaire was issued to the assessee fixing compliance on 28.11.2011. In response to Assessee along with his Chartered Accountant appeared before the AO on 12.12.2011, filed written reply along with Audit Report offering a sum of Rs14

BANCO CONSTRUCTION,BANSAL KOTHI, NEHRU COLONY THATIPUR vs. ACIT, FACELESS

In the result, the appeal of the Assessee is dismissed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhbanco Construction, Vs. Acit, Bansal Kothi, Nehru Faceless, Gwalior Colony, Thatipur, Gwalior (Appellant) (Respondent) Pan: Aabfb7336D Assessee By : Shri Anurag Singh, Adv Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 18/03/2026 Date Of Pronouncement 18/03/2026

u/s 271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.06.2025 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. The only issue to be decided in this appeal is as to whether the learned CITA was justified in confirming the levy of penalty under section 271

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD 3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

26 of the ITAT Rules, 1963, this request is accepted. Necessary changes in the record be made, as such. This appeal has been filed against the CIT(A)’s order dated 18.01.2013, 4. deciding the appeal an ex parte qua the assessee, partly allowing it. The following Grounds of appeal have been raised: 3 &ITA No. 146/Agra/2017 “That

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD-3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

26 of the ITAT Rules, 1963, this request is accepted. Necessary changes in the record be made, as such. This appeal has been filed against the CIT(A)’s order dated 18.01.2013, 4. deciding the appeal an ex parte qua the assessee, partly allowing it. The following Grounds of appeal have been raised: 3 &ITA No. 146/Agra/2017 “That

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

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

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

penalty proceedings u/s 274 r.w.s 271 of the Act and under section 270A(2) (b) and 271F of the Act is unwarranted. Manish Kumar Chaturvedi 9. That the appellate order dated 01.12.2023 passed by the Ld. CIT (A) is against the law and facts of the appellant's case.” 3. None appeared on behalf of the assessee despite issuance

LATE MOHMAD SHAHID TH. L/H. SHAHINA SHAHID,ALIGARH vs. ITO.WARD-1(2), , ALIGARH

Appeal stand dismissed in above terms

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.15/Agr/2022 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.16/Agr/2022 (िनधा"रणवष" / Assessment Year: 2013-14; Smc Bench) Late Mohmad Shahid Ito, Ward-1(2) बनाम/ (Through L/H Shahina Shahid) Aligarh 2, Court Of Wards Compound, Aligarh Vs. Up – 202 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aenps-9627-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak Singh (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

26-12-2016 as well as penalty u/s 271(1)(c) order dated 07-06-2017. 2. It emerges during the course of hearing that the appellant Smt. Shahina Shahid has claimed herself to be the legal representative of the deceased Late Shri Mohmad Shahid who is stated to have left for his heavenly abode. The Ld. Sr. DR submits

SH. NAVEEN SHIVHARE, ,GWALIOR vs. ITO.,-WARD-3(2), GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

26-12-2003 which was processed u/s 143(1). The assessee was subjected to search on 12-05-2008 and admittedly, no assessment proceedings were pending against the assessee for this year. Accordingly, this year was an unabated year. In the assessment order, Ld. AO made addition of cash deposit in bank account for Rs.5.51 Lacs, addition of low household

SH. NAVEEN SHIVHARE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

26-12-2003 which was processed u/s 143(1). The assessee was subjected to search on 12-05-2008 and admittedly, no assessment proceedings were pending against the assessee for this year. Accordingly, this year was an unabated year. In the assessment order, Ld. AO made addition of cash deposit in bank account for Rs.5.51 Lacs, addition of low household

NAVEEN SHIVHARE,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

26-12-2003 which was processed u/s 143(1). The assessee was subjected to search on 12-05-2008 and admittedly, no assessment proceedings were pending against the assessee for this year. Accordingly, this year was an unabated year. In the assessment order, Ld. AO made addition of cash deposit in bank account for Rs.5.51 Lacs, addition of low household

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

26-12-2003 which was processed u/s 143(1). The assessee was subjected to search on 12-05-2008 and admittedly, no assessment proceedings were pending against the assessee for this year. Accordingly, this year was an unabated year. In the assessment order, Ld. AO made addition of cash deposit in bank account for Rs.5.51 Lacs, addition of low household

SH. NAVEEN SHIVHARE,GWALIOR vs. ITO.-WARD-3(2), GWALIOR

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

26-12-2003 which was processed u/s 143(1). The assessee was subjected to search on 12-05-2008 and admittedly, no assessment proceedings were pending against the assessee for this year. Accordingly, this year was an unabated year. In the assessment order, Ld. AO made addition of cash deposit in bank account for Rs.5.51 Lacs, addition of low household