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

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 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 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 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 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

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 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 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

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

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

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

penalty proceedings under section 271(1)© of the I.T. Act, 1961. 9) That the appellate order dated 31.8.2018 passed by the Ld. CIT(A)-I, Noida is against the law and on facts of the appellant’s case. The appellant seeks permission to modify and / or any other ground/grounds of appeal as the circumstances of the case might require

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

26 of impugned order itself). 5. Because on due consideration of facts and circumstances of the case, learned ‘CIT (Appeals)’ has erred in upholding the validity of assessment without properly appreciating the fact that there has been no proper service of notice under section 142(1) of the ‘Act’ to all the legal heirs of the deceased appellant. Learned