DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

271(1)(c) of the Act, the same principle would equally apply to Section 270A of the Act d) No prejudice Caused to the assessee The Ld.DR submitted that prejudice has been caused to the assessee, as the assessee was given opportunity of being heard. Our Submission When the impugned penalty notice is invalid, the entire proceedings gets vitiated

ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

271(1)(c) of the Act, the same principle would equally apply to Section 270A of the Act d) No prejudice Caused to the assessee The Ld.DR submitted that prejudice has been caused to the assessee, as the assessee was given opportunity of being heard. Our Submission When the impugned penalty notice is invalid, the entire proceedings gets vitiated

DAKSHINAMOORTHY KUMARESAN,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

Appeal of the assessee is allowed

Section 271(1)(c) did not specifically state as to whether assessee\nwas guilty of concealing particulars of his income or had furnished inaccurate\nparticulars of income, the impugned penalty was invalid and same was to be\nset aside. The Ld. Sr. DR has referred to a decision of Hon'ble High Court of\nMadras in the case of Amtex

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

penalty proceedings u/s 271 (1)(c) is initiated.' It could be seen that Ld. AO has invoked both the limbs against the assessee in the assessment order. 4. Subsequently, notice u/s 274 r.w.s. 271(1)(c) was issued to the assessee on 10.03.2014 which read as under: - “Whereas in the course of proceedings before me for the assessment year

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

271(1)(c) of\nthe Act, the same principle would equally apply to Section 271AAB of the Act\nFurther, the Ld.DR reliance on the decision of the Hon'ble Bombay High Court\nin the case of CIT Vs Kaushalya (1995) 216 ITR 660 (Bom) do not death with\nthe section 292B of the Act at all.\nFurther, this decision only

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

271(1)(c) of\nthe Act, the same principle would equally apply to Section 271AAB of the Act\n:: 38 ::\nFurther, the Ld.DR reliance on the decision of the Hon'ble Bombay High Court\nin the case of CIT Vs Kaushalya (1995) 216 ITR 660 (Bom) do not death with\nthe section 292B of the Act at all.\nFurther, this

PENTA MEDIA GRAPHICS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1402/Chny/2015 िनधा"रण वष"/Assessment Year: 2000-01 M/S. Penta Media Graphics Ltd., The Deputy Commissioner Of ‘Taurus’, No. 25, First Main Road, Vs. Income Tax, Media Circle I, Room No. 311, 3Rd Floor, New Block, United India Colony, Kodambakkam, Chennai 600 024. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aaacp1647B] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Baskar, Advocate & : Smt. Sree Valli Lakshmi, Advocate ""थ" की ओर से/Respondent By None [Dept. Letter Submission] : सुनवाई की तारीख/ Date Of Hearing 12.04.2023 : घोषणा की तारीख /Date Of Pronouncement : 10.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai Dated 30.03.2015 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

section 271(1)(c) of the Act dated 28.03.2012. The relevant portion of the order is extracted as under: 5. The Decision: 5.1 The learned AR argued that i. The issue involved is a legal issue. ii. only a different view was taken by the assessee and the department and iii. relied on the decision of Reliance Petro Products

ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. SJ SURYAH, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

u/s 274 of the Act to issue a notice? 1. The language use of Section 274(1) is reproduced as under: "No order imposing penalty under this chapter shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard...." From the above usage of language, the law has not envisaged initiation

SHRI.S.J.SURYAH,CHENNAI, TAMIL NADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

u/s 274 of the Act to issue a notice? 1. The language use of Section 274(1) is reproduced as under: "No order imposing penalty under this chapter shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard...." From the above usage of language, the law has not envisaged initiation

M.ARUN,CHENNAI vs. DCIT,CC-2(4), CHENNAI

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.573/Chny/2021 िनधा)रण वष) /Assessment Year: 2008-09

139(1) or by such notice. o have without reasonable cause failed to comply with notice under section 22(4)/23(2) of the Indian Income-tax Act, 1922 or under section 142(1)/143(2) of the Income-tax Act, 1961. o have concealed the particulars of your income or ………………………………………furnish inaccurate particulars of such income

MANGAL & MANGAL,TRICHY vs. ACIT, TRICHY

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "specified date" means the due date of furnishing

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary