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.

5A to section to section 271(1) of the Act in the given fact and circumstances. It is important to note that the assessee belongs to a group known as barter/entry provider group which was subject to search under the provisions of section 132 of the Act dated 4 December 2014. In consequence to search, an excel sheet was found

M/S. GURUPRASAD INFRASTRUCTURE PVT. LTD.,,BARODA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 1658-1659/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 M/S. Guruprasad Infrastructure D.C.I.T, Pvt. Ltd., Vs. Central Circle-1, 9, Shei Ram Nagar, B/H Rto, Baroda. Warasia Colony, Vadodara-390006. Pan: Aadcg6787C

penalty is leviable ''once income is disclosed in the return filed u/s 153A after the search" is misconceived. As discussed earlier, in view of absence of conditional immunity of clause (2) to old Explanation 5 available in Explanation 5A section 271

PARAG V. CHUGH,,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

In the result the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

5A to section 271(1)© of the Act. ITA Nos.581 to 586/Ahd/2018 Parag V. Chugh vs. DCIT Asst.Years – 2007-08 to 2012-13 Accordingly, we hold that there cannot be any penalty under section 271(1)© of the Act in the given facts and circumstances. Hence the ground of appeal of the assessee is allowed. 13. In the result, assessee

PARAG V. CHUGH,,GODHRA vs. THE DCIT, CENTRAL-1,, BARODA

In the result the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

5A to section 271(1)© of the Act. ITA Nos.581 to 586/Ahd/2018 Parag V. Chugh vs. DCIT Asst.Years – 2007-08 to 2012-13 Accordingly, we hold that there cannot be any penalty under section 271(1)© of the Act in the given facts and circumstances. Hence the ground of appeal of the assessee is allowed. 13. In the result, assessee

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

u/s 271(1)(c) of the Act amounting to Rs. 1,54,070/- only being 100% of the amount of tax sought to be evaded. 3. The aggrieved assessee preferred an appeal before the Ld. CIT (A) who confirmed the order of the AO by observing as under: 6. The facts of the case, findings of the AO and submission

ITO, WARD-4(2)(1),, AHMEDABAD vs. M/S.RUSHABH VATIKA,, RAJKOT

In the result, the appeal preferred by the Revenue is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

5A to Sec. 271(l)(c) does not get attracted since there was no search proceedings u/s 132 of the Act in case of respondent. [Decision of Bombay HC in case of Rajkumar Gulab Badgujar in Tax appeal no. 897-898-901-907- 914/2016 dated 08-01-2019]” 10. It appears from the entire set of facts that the quantum

THE ACIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. DINESHCHANDRA R AGRAWAL INFRACON PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 85/Ahd/2021 िनधा"रणवष"/Asstt. Year: 2013-14

u/s. 271(1)(c) of the Act of Rs.3,85,13,164/- on account of bogus claim of expenditure made by the assessee in the name of certain parties. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the penalty as explanation 5A to section

SHRI HIMANSHU PRAFULCHANDRA VARIA,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

u/s. 271(1)(c ) is justified. Hon'ble Supreme Court in the case of Prasanna Dugar v. Commissioner of Income-tax (2016) 70 taxmann.com 175(SC) in its order dated May 1, 2015 decided. " Section 271(1)(c ) , read with section 69 of the Income-tax Act, 1961 - Penalty - for concealment of income - Assessment year 2008-09 - In course

CREELOTEX ENGINEERS PVT. LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-2(4),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the original returns

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 131(1A) dated 22-07-2013, the principal officer of Kotak Mahindra Old Mututal Life Insurance Limited was asked to provide details of all insurance policies opened at the address of Shri Niral K Patel(PAN: ACQPP6163R). It was also asked to provide details of insurance policies held in the name of Shri Krupesh N Patel, Shri Amish

SHRI AMIT RAMNIKLAL TILVA,BARODA vs. THE JT.CIT, CENTRAL CIRCLE-2, VADODARA

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1073/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Amit Ramniklal Tilva, J.C.I.T., 401, Kishan Heights, Vs. Circle-21, Near Deco World, Baroda. Opp. Akota Stadium, Baroda. Pan: Adnpt9775H & आयकर अपील सं./Ita No. 1409/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2016-2017 D.C.I.T., Shri Amit Ramniklal Tilva, Circle-2, Vs. 401, Kishan Heights, Baroda. Near Deco World, Opp. Akota Stadium, Baroda. Pan: Adnpt9775H

5A to section 271(1)(c) of the Act so as to attract the provisions of penalty on account of concealment of income. Accordingly we set aside the finding of the learned CIT-A and direct the AO to delete the addition made by him. Hence the ground of appeal of the assessee is hereby allowed. 10.3 In the result

THE DCIT, CENTRAL CIRCLE-2, VADODARA vs. SHRI AMITKUMAR RAMNIKLAL TILVA, BARODA

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1073/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Amit Ramniklal Tilva, J.C.I.T., 401, Kishan Heights, Vs. Circle-21, Near Deco World, Baroda. Opp. Akota Stadium, Baroda. Pan: Adnpt9775H & आयकर अपील सं./Ita No. 1409/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2016-2017 D.C.I.T., Shri Amit Ramniklal Tilva, Circle-2, Vs. 401, Kishan Heights, Baroda. Near Deco World, Opp. Akota Stadium, Baroda. Pan: Adnpt9775H

5A to section 271(1)(c) of the Act so as to attract the provisions of penalty on account of concealment of income. Accordingly we set aside the finding of the learned CIT-A and direct the AO to delete the addition made by him. Hence the ground of appeal of the assessee is hereby allowed. 10.3 In the result

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the ITA No.2662/Ahd/2017

SHRI TEJAS VINUBHAI SHAH,AHMEDABAD vs. THE DCIT, CENTRAL CIR-1(3),, AHMEDABAD

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the ITA No.2662/Ahd/2017

SHRI TEJAS VINUBHAI SHAH,AHMEDABAD vs. THE DCIT, CENTRAL CIR-1(3),, AHMEDABAD

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the ITA No.2662/Ahd/2017

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the ITA No.2662/Ahd/2017

LATE PRAGNESH NAVINBHAI PATEL (THROUGH LEGAL HEIR SMT. SHRADDHA PRAGNESH PATEL.,AHMEDABAD vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the ITA No.2662/Ahd/2017

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

5A, then also, if in response to the notice under section 153A, the assessee disclosed some additional income voluntarily, would he be deemed to have concealed the income for visiting him with penalty under section 271(1)(c) of the Act ? The ld.Revenue authorities had drawn inference that since the assessee has not disclosed additional income in the ITA No.2662/Ahd/2017