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

u/s 271(l)(c) of the Act on the additions sustained in the quantum appellate order, which is wholly unsustainable in law and on facts and as such the appellant could not be charged with any guilt of furnishing inaccurate particulars of income or concealing particulars of income within mischief of Section 271(l)(c) of the Act. The levy

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

u/s 271(l)(c) of the Act on the additions sustained in the quantum appellate order, which is wholly unsustainable in law and on facts and as such the appellant could not be charged with any guilt of furnishing inaccurate particulars of income or concealing particulars of income within mischief of Section 271(l)(c) of the Act. The levy

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

u/s 271(l)(c) of the Act on the additions sustained in the quantum appellate order, which is wholly unsustainable in law and on facts and as such the appellant could not be charged with any guilt of furnishing inaccurate particulars of income or concealing particulars of income within mischief of Section 271(l)(c) of the Act. The levy

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

u/s 271(l)(c) of the Act on the additions sustained in the quantum appellate order, which is wholly unsustainable in law and on facts and as such the appellant could not be charged with any guilt of furnishing inaccurate particulars of income or concealing particulars of income within mischief of Section 271(l)(c) of the Act. The levy

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

u/s 271(l)(c) of the Act on the additions sustained in the quantum appellate order, which is wholly unsustainable in law and on facts and as such the appellant could not be charged with any guilt of furnishing inaccurate particulars of income or concealing particulars of income within mischief of Section 271(l)(c) of the Act. The levy

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

penalty under Section 271(l)(c) of the Act by holding that the Appellant has not acted in good faith and with due diligence and therefore would not get covered by the exception mentioned in Explanation 7 to Section 271(1)(c) of the Act. The Appellant reserves the right to add, amend, alter or vary

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

penalty under Section 271(l)(c) of the Act by holding that the Appellant has not acted in good faith and with due diligence and therefore would not get covered by the exception mentioned in Explanation 7 to Section 271(1)(c) of the Act. The Appellant reserves the right to add, amend, alter or vary

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

penalty under Section 271(l)(c) of the Act by holding that the Appellant has not acted in good faith and with due diligence and therefore would not get covered by the exception mentioned in Explanation 7 to Section 271(1)(c) of the Act. The Appellant reserves the right to add, amend, alter or vary

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

penalty under Section 271(l)(c) of the Act by holding that the Appellant has not acted in good faith and with due diligence and therefore would not get covered by the exception mentioned in Explanation 7 to Section 271(1)(c) of the Act. The Appellant reserves the right to add, amend, alter or vary

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

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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

26. In the result, the assessee’s appeal is dismissed for A.Y. 2011-12. Now we shall take up ITA No. 218/Ahd/2020 (Shri Ashokji Chanduji Thakor for A.Y. 2011-12) 27. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in upholding the assessment order u/s 271