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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 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 unexplained investment of Rs. 5,13,883/- on account of unexplained investment block

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

147 on 02/03/2023. 2. He has erred in law and on facts in not properly appreciating the reply to notice issued on 08/03/2023 explaining that penalty proceedings are independent from assessment proceedings and as per various legal decisions assessment cannot be held to be prejudicial to the interest of revenue in as much as that the non initiation of penalty

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

penalty proceedings u/s 271AAC were initiated.\nHowever, in the concluding para of the assessment order it is incorrectly\nmentioned that \"Notice issued for 271(1)(c) of the Act.\n3. In view of the above, since in assessee's the assessment u/s 147 r.w.s.\n1448 of the Income-tax Act, 1961 (\"Act\") for AY 2017-18 had been\ncompleted

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

FATEHSINH UDESINH PARMAR,AT. DENA, VADODARA vs. INCOME TAX OFFICER, INCOME TAX OFFICER WARD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year: 2015-16 Fatehsinh Udesinh Parmar, The Income Tax Officer, At. Dena Para, Vs Ward-3(1)(4), Hami Dena Road, Vadodara Vadodara-390022 Gujarat Pan: Awwpp2183 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Anil B Thakkar, Ar Revenue By : Shri N.J. Vyas, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15/05/2024 घोषणा क" तार"ख /Date Of Pronouncement: 31/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal Is Filed By The Assessee As Against The Order Dated 4-8-2023 Passed By The Commissioner (Appeals), National Faceless Appeal Centre, Delhi, (Hereinafter Referred To As 'Nfac'), Dismissing The Appeal Against The Order Penalty Passed By The Assessing Officer (Hereinafter Referred As “Ao”) Under Section 271(1)(B) Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act') Relating To The Assessment Year (A.Y) 2015-16. Fatehsinh Udesinh Parmar Vs. Ito Asst. Year: 2015-16

271(1)(b) as why not to levy of penalty for noncompliance of the notices issued under section 142(1) of the Act. Subsequently order u/s 144 r.w.s. 147

SHANTIJI PIRAJI SUTHAR,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.787/Ahd/2024, 788/Ahd/2024 & 789/Ahd/2024 िनधा"रण वष" /Assessment Year : 2010-11 Shantiji Piraji Suthar The Ito बनाम/ Sherpura, Ward-4 V/S. Tal.Deesa Palanpur – 385 001 Banaskantha – 385 535 (Gujarat) "थायी लेखा सं./Pan: Bwops 8650 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Anil Brahmakshatriya, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2024 घोषणा की तारीख /Date Of Pronouncement: 24/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

147, along with penalties u/s 271(1)(c) and 271F of the Income Tax Act, 1961 [hereinafter referred to as "the Act)"]. Facts of the case: 2. The assessee, Shantiji Piraji Suthar, an illiterate farmer residing in a remote village, did not file his return of income for the AY 2010-11, as his sole source of income was agricultural

SHANTIJI PIRAJI SUTHAR,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.787/Ahd/2024, 788/Ahd/2024 & 789/Ahd/2024 िनधा"रण वष" /Assessment Year : 2010-11 Shantiji Piraji Suthar The Ito बनाम/ Sherpura, Ward-4 V/S. Tal.Deesa Palanpur – 385 001 Banaskantha – 385 535 (Gujarat) "थायी लेखा सं./Pan: Bwops 8650 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Anil Brahmakshatriya, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2024 घोषणा की तारीख /Date Of Pronouncement: 24/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

147, along with penalties u/s 271(1)(c) and 271F of the Income Tax Act, 1961 [hereinafter referred to as "the Act)"]. Facts of the case: 2. The assessee, Shantiji Piraji Suthar, an illiterate farmer residing in a remote village, did not file his return of income for the AY 2010-11, as his sole source of income was agricultural

SHANTIJI PIRAJI SUTHAR,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.787/Ahd/2024, 788/Ahd/2024 & 789/Ahd/2024 िनधा"रण वष" /Assessment Year : 2010-11 Shantiji Piraji Suthar The Ito बनाम/ Sherpura, Ward-4 V/S. Tal.Deesa Palanpur – 385 001 Banaskantha – 385 535 (Gujarat) "थायी लेखा सं./Pan: Bwops 8650 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Anil Brahmakshatriya, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2024 घोषणा की तारीख /Date Of Pronouncement: 24/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

147, along with penalties u/s 271(1)(c) and 271F of the Income Tax Act, 1961 [hereinafter referred to as "the Act)"]. Facts of the case: 2. The assessee, Shantiji Piraji Suthar, an illiterate farmer residing in a remote village, did not file his return of income for the AY 2010-11, as his sole source of income was agricultural