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

36. has been held as under: “It is to be kept in mind that section 271(1)(c) is a penal provision and such a provision has to be strictly constructed. Unless the case falls within the four corners of the said provision, penalty cannot be imposed.” (Para-12). In “Dilip N. Shroff Vs. JCIT

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(1)(c) which has to be met by him. I.T.A No. 192/Agra/2017 15 & ITA No.193/Agra/2017 Therefore, considering the observation of the AO in the assessment order alongside his action of non striking off the irrelevant clause in the notice renders the notice non complying with the principles of natural justice and thus deleted the penalty. 27. Again similar

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

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

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

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

section 271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41,98,630/-. Subsequently

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

36)beyond the time prescribed u/s. 253(3) of the Income-tax Act, 1961. Learned counsel for the assessee submitted that application for condonation of delay duly supported by the affidavit of assessee are duly filed with ITAT, Agra Bench, Agra which are placed on record in file at Page 1-5 of the Paper Book filed by the assessee

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

36)beyond the time prescribed u/s. 253(3) of the Income-tax Act, 1961. Learned counsel for the assessee submitted that application for condonation of delay duly supported by the affidavit of assessee are duly filed with ITAT, Agra Bench, Agra which are placed on record in file at Page 1-5 of the Paper Book filed by the assessee

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

36)beyond the time prescribed u/s. 253(3) of the Income-tax Act, 1961. Learned counsel for the assessee submitted that application for condonation of delay duly supported by the affidavit of assessee are duly filed with ITAT, Agra Bench, Agra which are placed on record in file at Page 1-5 of the Paper Book filed by the assessee

ARUN KUMAR SHARMA,FIROZABAD vs. INCOME TAX OFFICER , FIROZABAD

In the result, both the appeals of the assessee are allowed for statistical\npurposes

u/s 271(1)(c) dated\n26.04.2018 by the Assessing Officer, ITO, Ward-2(2)(1), Firozabad\n(hereinafter referred to as 'Id. AO'). Since these are quantum and penalty\nappeals for the same assessment year, they are taken up together and\ndisposed of by this common order for the sake of convenience.\n2.\nThe only effective issue to be decided

ARUM KUMAR SHARMA,FIROZABAD vs. INOCME TAX OFFICER, FIROZABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri M. Balaganesh(Through Virtual Hearing)

u/s 271(1)(c) dated 26.04.2018 by the Assessing Officer, ITO, Ward-2(2)(1), Firozabad (hereinafter referred to as ‘ld. AO’). Since these are quantum and penalty appeals for the same assessment year, they are taken up together and disposed of by this common order for the sake of convenience. 2. The only effective issue to be decided

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

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

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

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

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 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, 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

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

MR.SHAILENDRA KUMAR,AGRA vs. ITO,WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

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

36, Vs. Income-tax Officer, Kasturi Vihar, Deori Road, Ward 1(1)(2), Agra. Agra-282001 (UP). PAN :AVAPK7804R (Appellant) (Respondent) Assessee by Sh. Ankur Agarwal, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 13.10.2025 Date of pronouncement 30.10.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: Both these appeals have been preferred by the assessee against separate

MR.SHAILENDRA KUMAR ,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

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

36, Vs. Income-tax Officer, Kasturi Vihar, Deori Road, Ward 1(1)(2), Agra. Agra-282001 (UP). PAN :AVAPK7804R (Appellant) (Respondent) Assessee by Sh. Ankur Agarwal, C.A. Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 13.10.2025 Date of pronouncement 30.10.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: Both these appeals have been preferred by the assessee against separate