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 148 of the Act and finally levied penalty of Rs. 12,42,609/- being 100% of the amount tax sought to be evaded. 34.1 On appeal, the learned CIT(A) also confirmed the penalty levied by the AO under the provisions of section 271(1

SHRI JITENDRA P.VAGHELA,,AHMEDABAD vs. THE ITO, WARD-6(3), AHMEDABAD

section 271(1)© and interpreting the same held that only on fulfillment of all conditions specified therein would penalty u/s 271(1)© be levied for no filing of return of income originally even if subsequently the assessee files the same in response to notice u/s 148

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

271(1), 271A, 271AA, 271G and 271J. Further, as per plain language of the statute, only Joint Commissioner can levy penalty u/s. 271BB, 271CA, 271D, 271E and 271DB. Thus, when the legislature has consciously not empowered CIT(A) I.T.A Nos. 1029, 1030, 1031,1032, 2771 & 2772 /Ahd/2013 A.Y. 2003-04 to 2004-05 Page No. 38 Shri Pavan M. Sharma

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

271(1), 271A, 271AA, 271G and 271J. Further, as per plain language of the statute, only Joint Commissioner can levy penalty u/s. 271BB, 271CA, 271D, 271E and 271DB. Thus, when the legislature has consciously not empowered CIT(A) I.T.A Nos. 1029, 1030, 1031,1032, 2771 & 2772 /Ahd/2013 A.Y. 2003-04 to 2004-05 Page No. 38 Shri Pavan M. Sharma

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

271(1), 271A, 271AA, 271G and 271J. Further, as per plain language of the statute, only Joint Commissioner can levy penalty u/s. 271BB, 271CA, 271D, 271E and 271DB. Thus, when the legislature has consciously not empowered CIT(A) I.T.A Nos. 1029, 1030, 1031,1032, 2771 & 2772 /Ahd/2013 A.Y. 2003-04 to 2004-05 Page No. 38 Shri Pavan M. Sharma

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

271(1), 271A, 271AA, 271G and 271J. Further, as per plain language of the statute, only Joint Commissioner can levy penalty u/s. 271BB, 271CA, 271D, 271E and 271DB. Thus, when the legislature has consciously not empowered CIT(A) I.T.A Nos. 1029, 1030, 1031,1032, 2771 & 2772 /Ahd/2013 A.Y. 2003-04 to 2004-05 Page No. 38 Shri Pavan M. Sharma

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

271(1), 271A, 271AA, 271G and 271J. Further, as per plain language of the statute, only Joint Commissioner can levy penalty u/s. 271BB, 271CA, 271D, 271E and 271DB. Thus, when the legislature has consciously not empowered CIT(A) I.T.A Nos. 1029, 1030, 1031,1032, 2771 & 2772 /Ahd/2013 A.Y. 2003-04 to 2004-05 Page No. 38 Shri Pavan M. Sharma

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

271(1), 271A, 271AA, 271G and 271J. Further, as per plain language of the statute, only Joint Commissioner can levy penalty u/s. 271BB, 271CA, 271D, 271E and 271DB. Thus, when the legislature has consciously not empowered CIT(A) I.T.A Nos. 1029, 1030, 1031,1032, 2771 & 2772 /Ahd/2013 A.Y. 2003-04 to 2004-05 Page No. 38 Shri Pavan M. Sharma

VIJAYBHAI DASHRATHBHAI PATEL,,AHMEDABAD vs. THE ACIT, CIRCLE-7(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Us: -

1. 10,72,242 under Section 271(l)(c) in as much as the assessee has not committed the default contemplated under Section 271(l)(c). 2. The penalty order is bad in law in as much as the penalty is levied on the basis of the finding in the assessment order and that the AO has not brought

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)

1) of section 143; (b) the income assessed is greater than the maximum amount not chargeable to tax, where no retum of income has been furnished (or where return has been furnished for the first time under section 148); 8.1. This action of the assessee is clearly against the provisions of Section 270A(2)(b) of the Act, which

SHRI NIRAL KRUPESH PATEL,BARODA vs. THE DY.CIT, CIRCLE-1(3), BARODA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

u/s. 271(1)(c) of the Income Tax Act, 1961 (“the Act)” 2. The learned AO erred in fact in law in levying penalty without specifying the charge (i.e whether for inaccurate particulars of income or for concealment of particular of income) of penalty. 3. Your appellant craves the right to add to alter, amend , substitute, delete or modify

SHRI VIJAY D. PATEL,,AHMEDABAD vs. THE CIT-7,, AHMEDABAD

148 of the Act.” 4. Aggrieved by the same, the assessee has come up in appeal raising the following ground before us:- “1.The learned CIT has erred in holding that the Order dated 27-12-2013 under Section 147 read with Section 143(3) is erroneous and prejudicial to the interest of revenue under Section 263 since

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. KGN INDUSTRIES LTD, AHMEDABAD

In the result, appeal field by the Revenue is allowed

penalty levied u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2010-11. I.T.A No. 9/Ahd/2019 A.Y. 2010-11 Page No 2 DCIT vs. M/s. KGN Industries Ltd. 2. The brief facts of the case is that the assessee is a Limited Company engaged in Trading

SHRI VITTHALBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S Year(S) Appellant Vs. Respondent ) Appellant Respondent 1. 04/Ahd/2018 2008-09 Vithalbhai Gordhanbhai D.C.I.T Prajapati, 9, Central Circle- Abbhikaram Complex, 1(2) Ahmedabad Near Bhaikaka Nagar, Thaltej, Ahmedabad Pan: Afzpp0251L

271(1)(c) r.w.s. 153A of the Act for imposing of penalty, the return filed u/s 139 of the Act, has not to be considered. As such the return filed u/s 153A of the Act needs to be considered. 3) To impose the penalty, there should be additional income over and above the income declared in return filed u/s 153A

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(1

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(1

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(1

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(1