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

3 Shri Pavan M. Sharma vs. ITO 6. The ld. CIT(A) has erred in law and on the facts of the case in confirming the action of Id. AO in making addition of Rs.1,09,200/- u/s 22 of the Act. 7. The ld. CIT(A) has grossly erred in law and on the facts of the in assuming

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

3 Shri Pavan M. Sharma vs. ITO 6. The ld. CIT(A) has erred in law and on the facts of the case in confirming the action of Id. AO in making addition of Rs.1,09,200/- u/s 22 of the Act. 7. The ld. CIT(A) has grossly erred in law and on the facts of the in assuming

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

3 Shri Pavan M. Sharma vs. ITO 6. The ld. CIT(A) has erred in law and on the facts of the case in confirming the action of Id. AO in making addition of Rs.1,09,200/- u/s 22 of the Act. 7. The ld. CIT(A) has grossly erred in law and on the facts of the in assuming

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

3 Shri Pavan M. Sharma vs. ITO 6. The ld. CIT(A) has erred in law and on the facts of the case in confirming the action of Id. AO in making addition of Rs.1,09,200/- u/s 22 of the Act. 7. The ld. CIT(A) has grossly erred in law and on the facts of the in assuming

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

3 Shri Pavan M. Sharma vs. ITO 6. The ld. CIT(A) has erred in law and on the facts of the case in confirming the action of Id. AO in making addition of Rs.1,09,200/- u/s 22 of the Act. 7. The ld. CIT(A) has grossly erred in law and on the facts of the in assuming

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

13,51,356 made in relation to the services rendered to Hazira 2. On the facts and in the circumstances of the case and in law, in relation to the penalty levied on account of the transfer pricing adjustment, the learned CIT(A) has erred in confirming levy of penalty under Section 271(l)(c) of the Act even

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

13,51,356 made in relation to the services rendered to Hazira 2. On the facts and in the circumstances of the case and in law, in relation to the penalty levied on account of the transfer pricing adjustment, the learned CIT(A) has erred in confirming levy of penalty under Section 271(l)(c) of the Act even

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

13,51,356 made in relation to the services rendered to Hazira 2. On the facts and in the circumstances of the case and in law, in relation to the penalty levied on account of the transfer pricing adjustment, the learned CIT(A) has erred in confirming levy of penalty under Section 271(l)(c) of the Act even

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

13,51,356 made in relation to the services rendered to Hazira 2. On the facts and in the circumstances of the case and in law, in relation to the penalty levied on account of the transfer pricing adjustment, the learned CIT(A) has erred in confirming levy of penalty under Section 271(l)(c) of the Act even

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 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed

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 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed

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 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed

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

3. The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty on the issue of addition of Rs.94,71,966/- in total income as per provisions of Section 115JB on account of provision of doubtful debts & advances. 4. The appellant craves leave to add, modify, amend or alter any grounds of appeal at the time

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

3. The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty on the issue of addition of Rs.94,71,966/- in total income as per provisions of Section 115JB on account of provision of doubtful debts & advances. 4. The appellant craves leave to add, modify, amend or alter any grounds of appeal at the time

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

3) clearly states that, "(n)o penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) (of Section271AAA)". Accordingly, the provisions of Section 271(1)(c) cannot be put into service here. Learned counsel has also

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

3) clearly states that, "(n)o penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) (of Section271AAA)". Accordingly, the provisions of Section 271(1)(c) cannot be put into service here. Learned counsel has also

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

3) clearly states that, "(n)o penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) (of Section271AAA)". Accordingly, the provisions of Section 271(1)(c) cannot be put into service here. Learned counsel has also

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

3) clearly states that, "(n)o penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) (of Section271AAA)". Accordingly, the provisions of Section 271(1)(c) cannot be put into service here. Learned counsel has also

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

3) clearly states that, "(n)o penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) (of Section271AAA)". Accordingly, the provisions of Section 271(1)(c) cannot be put into service here. Learned counsel has also