SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

section (1) to S.271D and 27 IE of the Act which, categorically provides that the penalty under these provisions can be imposed by the Joint Commissioner. 8. The ld. IT(A) accordingly has erroneously assumed jurisdiction to record satisfaction to levy penalty u/s 27ID and 27IE of the Act, which is beyond his power and accordingly bad and illegal

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

section (1) to S.271D and 27 IE of the Act which, categorically provides that the penalty under these provisions can be imposed by the Joint Commissioner. 8. The ld. IT(A) accordingly has erroneously assumed jurisdiction to record satisfaction to levy penalty u/s 27ID and 27IE of the Act, which is beyond his power and accordingly bad and illegal

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

section (1) to S.271D and 27 IE of the Act which, categorically provides that the penalty under these provisions can be imposed by the Joint Commissioner. 8. The ld. IT(A) accordingly has erroneously assumed jurisdiction to record satisfaction to levy penalty u/s 27ID and 27IE of the Act, which is beyond his power and accordingly bad and illegal

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

section (1) to S.271D and 27 IE of the Act which, categorically provides that the penalty under these provisions can be imposed by the Joint Commissioner. 8. The ld. IT(A) accordingly has erroneously assumed jurisdiction to record satisfaction to levy penalty u/s 27ID and 27IE of the Act, which is beyond his power and accordingly bad and illegal

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

section (1) to S.271D and 27 IE of the Act which, categorically provides that the penalty under these provisions can be imposed by the Joint Commissioner. 8. The ld. IT(A) accordingly has erroneously assumed jurisdiction to record satisfaction to levy penalty u/s 27ID and 27IE of the Act, which is beyond his power and accordingly bad and illegal

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

section 250 was deleted after considering the decision of Hon'ble Gujarat High Court in the case of Vodafone Essar Gujarat Ltd [2017] 397 ITR 55. 3. Re: Levy of Penalty u/s 271(1)(c) of Rs. 11

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

section 250 was deleted after considering the decision of Hon'ble Gujarat High Court in the case of Vodafone Essar Gujarat Ltd [2017] 397 ITR 55. 3. Re: Levy of Penalty u/s 271(1)(c) of Rs. 11

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271AAA of the Income Tax Act, 1961 passed by the Assessing Officer on 31.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged undisclosed sale consideration on Block No. 325 of Rs. 1,48,00,000/- on account of undisclosed

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271AAA of the Income Tax Act, 1961 passed by the Assessing Officer on 31.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged undisclosed sale consideration on Block No. 325 of Rs. 1,48,00,000/- on account of undisclosed

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271AAA of the Income Tax Act, 1961 passed by the Assessing Officer on 31.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged undisclosed sale consideration on Block No. 325 of Rs. 1,48,00,000/- on account of undisclosed

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271AAA of the Income Tax Act, 1961 passed by the Assessing Officer on 31.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged undisclosed sale consideration on Block No. 325 of Rs. 1,48,00,000/- on account of undisclosed

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271AAA of the Income Tax Act, 1961 passed by the Assessing Officer on 31.03.2016. 2. The Ld. CIT(A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged undisclosed sale consideration on Block No. 325 of Rs. 1,48,00,000/- on account of undisclosed