SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

271(1)(b) was issued online and by post on 16.01.2019. (communication authenticated u/s 282A and served u/s 282 & RULE-127 OF I.T. Act-1961). No reply has been submitted. Till date assesse has not complied with notice u/s 142(1) despite being given sufficient time and opportunity of being heard. Hence a penalty

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

271(1)(b) was issued online and by post on 16.01.2019. (communication authenticated u/s 282A and served u/s 282 & RULE-127 OF I.T. Act-1961). No reply has been submitted. Till date assesse has not complied with notice u/s 142(1) despite being given sufficient time and opportunity of being heard. Hence a penalty

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

271(1)(b) was issued online and by post on 16.01.2019. (communication authenticated u/s 282A and served u/s 282 & RULE-127 OF I.T. Act-1961). No reply has been submitted. Till date assesse has not complied with notice u/s 142(1) despite being given sufficient time and opportunity of being heard. Hence a penalty

RAVINDRA NATH PATEL ,MAHARAJGANJ vs. INCOME TAX OFFICER, GORKHPUR, GORKHPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaravindra Nath Patel Kasmaria V. Income Tax Officer Kasmaria, Maharajganj, Uttar Aayakar Bhawan, Income Pradesh-273303. Tax Office, Anand Nagar Road, Maharajganj, Up- 273165. Pan: Akbpp8792R (Appellant) (Respondent) Appellant By: Ms Vidisha Srivastava, Adv Respondent By: Shri A. K. Singh, Sr. Dr O R D E R

271(1)(c) of the Act. The Assessing Officer also passed order dated 19.03.2015 levying penalty u/s 271(1)(c) of the Act. Being

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

penalty u/s 271(1)(c) of the Act on the ground that the AO before levying of penalty has issued

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO (EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

penalty u/s 271(1)(c) of the Act on the ground that the AO before levying of penalty has issued

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

penalty u/s 271(1)(c) of the Act on the ground that the AO before levying of penalty has issued

GYAN MATA RADHA SATYAM KRIYAYOG ASHRAM RESEARCH INSTITUTE, JHUSI, ALLAHABAD,ALLAHABAD vs. ITO, WARD-1(2), ALLAHABAD, ALLAHABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri.Vijay Pal Raoassessment Years: 2011-12 Gyan Mata Radha Satyam Vs. Income Tax Officer, Kriyayog Ashram Research Ward 1(2), Institute, Jhusi, Allahabad Allahabad Tan/Pan:Airpr 1165L (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, Ca Respondent By: Shri A.K. Singh, Cit (Dr) Date Of Hearing: 24.02.2021 Date Of Pronouncement: 25.02.2021 O R D E R

u/s. 271(1)(b). However, that cannot be a ground for imposition of penalty u/s. 271(1)(b) of the Act. In the quantum

KASIM HUSSAIN,SONEBHADRA vs. INCOME TAX WARD-3(2), MIRZAPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15

penalty u/s. 271(1)(b) of the Act of Rs.30,000/- against non compliance of notices issued u/s. 142(1) of the Act. The ld. A.R. has submitted

SWATANTRA MISHRA,ALLAHABAD vs. INCOME TAX OFFICER 1(5), ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12

penalty u/s. 271(1)(b) of the Act of Rs.10,000/- for non compliance of notice issued u/s. 142(1) of the Act. He has pointed

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. Addition of Rs. 2,38,702/- 4b. On reconciliation

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. Addition of Rs. 2,38,702/- 4b. On reconciliation

DINESH KUMAR PAHUJA,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

271(1)(c) of the Act. The learned CIT(A) has decided the appeals against orders imposing penalty u/s 271

DINESH KUMAR PAHUJA ,ALLAHABAD vs. ASSISTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

271(1)(c) of the Act. The learned CIT(A) has decided the appeals against orders imposing penalty u/s 271

KESARWANI ZARDA BHANDAR,ALLAHABAD vs. ACIT, CENTRAL CIR., ALLAHABAD, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (“the Act” for short

M/S KESARWANI ZARDA BHANDAR,ALLAHABAD vs. JCIT(C.C), ALLAHABAD, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (“the Act” for short

KESARWANI ZARDA BHANDAR,SHSON, ALLAHABAD vs. ITO, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (“the Act” for short

M/S KESARWANI ZARDA BHANDAR,ALLAHABAD vs. ACIT RANGE , ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (“the Act” for short