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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

43. The assessee has taken 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(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

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

u/s. 271(1)(c), vide order dated 25/07/2019. 18. The assessee has taken the following grounds of appeal “Shell Global Solutions International B.V. ('Appellant') craves leave to prefer appeal against the order dated 25 July 2019 passed by the I.T.A Nos.1389 to1392/Ahd/2019 & CO Nos. 16 to 19/Ahd/2022 Page No. 22 Shell Global Solutions International B.V. vs. DCIT & ACIT

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

u/s. 271(1)(c), vide order dated 25/07/2019. 18. The assessee has taken the following grounds of appeal “Shell Global Solutions International B.V. ('Appellant') craves leave to prefer appeal against the order dated 25 July 2019 passed by the I.T.A Nos.1389 to1392/Ahd/2019 & CO Nos. 16 to 19/Ahd/2022 Page No. 22 Shell Global Solutions International B.V. vs. DCIT & ACIT

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

u/s. 271(1)(c), vide order dated 25/07/2019. 18. The assessee has taken the following grounds of appeal “Shell Global Solutions International B.V. ('Appellant') craves leave to prefer appeal against the order dated 25 July 2019 passed by the I.T.A Nos.1389 to1392/Ahd/2019 & CO Nos. 16 to 19/Ahd/2022 Page No. 22 Shell Global Solutions International B.V. vs. DCIT & ACIT

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

u/s. 271(1)(c), vide order dated 25/07/2019. 18. The assessee has taken the following grounds of appeal “Shell Global Solutions International B.V. ('Appellant') craves leave to prefer appeal against the order dated 25 July 2019 passed by the I.T.A Nos.1389 to1392/Ahd/2019 & CO Nos. 16 to 19/Ahd/2022 Page No. 22 Shell Global Solutions International B.V. vs. DCIT & ACIT

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

u/s 271(1)(c) of the Act on account of concealment of income. 38. The assessee during the penalty proceeding submitted that she has not concealed or furnished any inaccurate particular of income. As such amount of cash and jewelry was received on demise of her father which was disclosed in the return as gift not taxable. During the quantum

RAOOF R DHANANI,MUMBAI vs. THE ACIT CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

u/s 271(1)(c) of the Act on account of concealment of income. 38. The assessee during the penalty proceeding submitted that she has not concealed or furnished any inaccurate particular of income. As such amount of cash and jewelry was received on demise of her father which was disclosed in the return as gift not taxable. During the quantum

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

u/s 271(1)(c) of the Act on account of concealment of income. 38. The assessee during the penalty proceeding submitted that she has not concealed or furnished any inaccurate particular of income. As such amount of cash and jewelry was received on demise of her father which was disclosed in the return as gift not taxable. During the quantum

ANISHA R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

u/s 271(1)(c) of the Act on account of concealment of income. 38. The assessee during the penalty proceeding submitted that she has not concealed or furnished any inaccurate particular of income. As such amount of cash and jewelry was received on demise of her father which was disclosed in the return as gift not taxable. During the quantum

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 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