SHRI SURESHKUMAR JETHALAL SHAH,,GODHRA vs. THE ACIT, CENTRAL CIRCLE-I,, BARODA

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

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

u/s. 271(1)(c) can be levied as the assessment year under consideration is "specified previous year" and the penalty for "specified previous year' would be governed by section 271AAA of the Act and not by section 271(1)(c).” 3. When the matter was called for hearing, the learned AR for the assessee submitted that a search action under

KETAN RATILAL PATEL,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1629/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2011-2012 Ketan Ratilal Patel, A.C.I.T., 66, Tirth Nagar Society Part-1, Vs. Central Circle-1(2), Sola Road, Ahmedabad. Memnagar, Ahmedabad.

section 292B of the Act. In view of the legal position that lapse in initiating penalty u/s. 271(l)(c) of \ the Act is not rectifiable

INCOME TAX OFFICER,S.K.WARD-2,HIMATNAGAR,, HIMATNAGAR vs. SHRI DUSHYANT MANILAL PANDYA,, SABARKANTHA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1979/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Ito Shri Dushyant Manilal बनाम/ Pandya Sabarkantha Ward-2, Vs. 1, Arvali Society, Nr. Himatnagar, Dist: Paras Kerosin Pump, Sabarkantha-383001 Valasana Road, At-Idar, Dist. Sabarkantha- 383230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ako Pp5 443 N .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

penalty proceedings void if the assessment order shows the due application of mind. 1.3 The Ld. CIT(A) has also failed to appreciate that dismissal of the SLP by the Hon’ble Karnataka HC in the case of SSA’s Emerald Meadows does not mean that it is a decision of the Hon’ble SC or that the said order

MADHAV INFRA PROJECTS LTD (ERSTWHILE AASHKA CONSTRUCTIONS P. LTD.),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 3. Giving a brief background of the case, the Ld. Counsel for the assessee stated that the assessee, i.e. M/s Aashka Constructions Pvt. Ltd., had amalgamated with M/s Madhav Infra Projects Ltd. vide Hon’ble Gujarat High Court order dated 15.02.2013 with effect from the said date. That, subsequently