THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

SRI.K.VIJAY ARYA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2002-03

4 of 8 grounds mentioned in. 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law. Before laying down the parameters, Their Lordships have analysed the provisions of section

SRI. S.D. RADDI,DHARWAD vs. ASST.C.I.T., HUBLI

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2003-04

4 of 8 income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law. Before laying down the parameters, Their Lordships have analysed the provisions of section 274 for sending notices and for initiating proceedings u/s. 271(1)(c). The relevant observations

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

249 to 253 in para 38 to 48 and at p. 256 para 60 of the order. The next argument, advanced by the ld. counsel for the assessee 9. was that the amount in question received by the trust being from trustee itself, the transaction was neither of loan nor deposits and in any case, was not in contravention

M/S ENNOBLE CONSTRUCTION vs. DCIT,

In the result, the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

4. During the course of hearing, the ld. counsel for the assessee has invited our attention to the notice issued u/s. 274 r.w.s. 271(1)(c) of the Act dated 31.12.2009 which is appearing along with the application for admission of additional ground in ITA No.1812/Bang/2013 and at pages 23 ITA No.1812 & 1844/Bang/2013 Page

SMT. G. LAKSHMI ARUNA vs. DCIT,

In the result, the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodia

4. During the course of hearing, the ld. counsel for the assessee has invited our attention to the notice issued u/s. 274 r.w.s. 271(1)(c) of the Act dated 31.12.2009 which is appearing along with the application for admission of additional ground in ITA No.1812/Bang/2013 and at pages 23 ITA No.1812 & 1844/Bang/2013 Page

NARAYANA HRUDAYALAYA LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(3)(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2012-13

Section 271(1)(c). That is clearly not the intendment of the Legislature. 11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State of Tamil Nadu & Anr. [(2009) 23VST 249 (SC)] as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the variousITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels

KANAKARA RAJENDRA PRASAD REDDY ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX RANGE-3(2), BANGALORE

In the result, appeal by the Assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2013-14

271-E of the Act shall be imposed by Joint Commissioner of Income Tax (JCIT). The AO vide letter dated 9.8.2016 intimated the JCIT, range 3(2), Bangalore (JCIT) regarding the default u/s.269-T. The JCIT issued a show cause notice u/s.271-E of the Act before imposing penalty dated 10.8.2016. The JCIT finally by order dated 27.1.2017 imposed penalty

MR. RAVINDRA KARADAHALLI VIVEK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

MR. RAVINDRA KARADAHALLI VIVEK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

MR. RAVINDRA KARADAHALLI VIVEK,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

MR. RAVINDRA KARADAHALLI VIVEK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts