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

5. We have considered the rival submissions as well as relevant material on record. The Assessing Officer levied the penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s

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

5. We have considered the rival submissions as well as relevant material on record. The Assessing Officer levied the penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s

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

5. We have considered the rival submissions as well as relevant material on record. The Assessing Officer levied the penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s

LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao

penalty. 7. Similarly, in case of Taneja Rice & Dall Mills v. ACIT (supra), the Lucknow Benches of the Tribunal has again considered an identical issue and held in para 5 to 6 as under : 5. Heard. The show cause notice in question is as follows: NOTICE U/S 271(1)(c) READ WITH SECTION

SHRI KAMALENDRA BHADUR MISHRA,,SONEBHADRA vs. DCIT, RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Shri Kamalendra Bhadur Mishra V. Dcit Prop. M/S K.S. Engineearing Range Iii Iii-19, Jme Colony Mirzapur Shakti Dnagar, Sonebhadra Tan/Pan:Adbpm4445K (Appellant) (Respondent) Appellant By: Shri K.R. Singh, Advocate Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

u/s 271 (1) (c) lie in case of estimated income. 2. The grievance of the assessee is against imposition of penalty under section 271(1)(c) of the I.T. Act, which has been confirmed by the learned CIT(A). ITA No.240/ALLD/2017 Page 2 of 7 3. At the time of hearing before us, the ld. A.R. of the assessee invited

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

section 271(1)(c) on 05.03.2024 imposing the penalty of Rs. 3,04,000/- whereas a request letter was submitted before the Ld. AO to keep the penalty proceedings in abeyance till the disposal of appeal by the Hon’ble ITAT Circuit Bench Varanasi but without considering the request of the appellant the LAO has imposed the penalty which

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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

271(1)(b) of the Act and confirmed by the ld. CIT(A) be deleted. 3. On the other hand, ld. DR has submitted that there is a default and non- compliance on the part of the assessee to the notice issued u/s. 142(1) dated 04.08.2018. The assessee has filed the reply belatedly and that after show cause notice

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. 78,059/-/” 4c. The AO further observed that there are cash deposits recorded in the cash books maintained by the assessee, which were found during the course of survey operations u/s 133A on 24.02.2012, as detailed hereunder: S.No. Date Concerned Perons/Firm name Amount

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. 78,059/-/” 4c. The AO further observed that there are cash deposits recorded in the cash books maintained by the assessee, which were found during the course of survey operations u/s 133A on 24.02.2012, as detailed hereunder: S.No. Date Concerned Perons/Firm name Amount

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

penalty order u/s 271 (1) (b) of the Income tax Act, 1961 dated 20.11.2017 was passed Imposing Rs. 10,000/-. Final Show cause notice dated 04.12.2017 was issued through registered post /email, fixing the date of compliance on 11.12.2017 at 12.50 P.M at 38 M.G Marg, Kayaker Bhawan and show cause why following addition may not be made in your

KALYAN JI MISHRA,MIRZAPUR vs. INCOME TAX OFFICER WARD 3(1), MIRZAPUR

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

Bench: Shri.Vijay Pal Raoassessment Year: 2009-10 Kalyan Ji Mishra, V. Income Tax Officer Range, Suriyawan, Mirzapur Civil Lines Road, Mirzapur Pan-Ahxpm48158 (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, Ca Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 18.01.2022 Date Of Pronouncement: 19.01.2022

Section 271(1))(C) of the Income Tax Act for the assessment year 2009-10. The assessee has raised the following grounds:- “1. That in any view of the matter penalty imposed u/s 271(1)(C) by order dated 16.03.2015 imposing penalty of Rs. 5

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

5 lacs only.” A.Y. 2009-10 ; ITA no 53/Alld/2024 “1. Because on the facts and circumstances of the case, penalty order u/s 271 (1) (C) has been imposed at Rs.3850000.00 without considering the merit of the case and without giving proper opportunity. 2. Because the appellant is a petty Transport dealer and his Income for the last several years

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

5 lacs only.” A.Y. 2009-10 ; ITA no 53/Alld/2024 “1. Because on the facts and circumstances of the case, penalty order u/s 271 (1) (C) has been imposed at Rs.3850000.00 without considering the merit of the case and without giving proper opportunity. 2. Because the appellant is a petty Transport dealer and his Income for the last several years

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

5 lacs only.” A.Y. 2009-10 ; ITA no 53/Alld/2024 “1. Because on the facts and circumstances of the case, penalty order u/s 271 (1) (C) has been imposed at Rs.3850000.00 without considering the merit of the case and without giving proper opportunity. 2. Because the appellant is a petty Transport dealer and his Income for the last several years

ANOOP SINGH,KAUSHAMBI vs. ITO,, ALLAHABAD

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2005-06 Anoop Singh V. Income Tax Officer Ahuja Bazar Allahabad Kaushambi Tan/Pan:Aqkps6453R (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 18 11 2019 Date Of Pronouncement: 19 11 2019 O R D E R

u/s 271(l)(c) is attracted. 2. The brief facts of the case are that as per AIR data, the assessee had deposited Rs.11,62,386/- in the bank account with Bank of Baroda. The assessment was reopened under section 147 of the Income Tax Act, 1961. The assessee had submitted before the Assessing Officer that there were deposits