DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

penalty or launching of prosecution. Further such actions show the department as a whole and officers concerned in poor light. I am further directed to invite your attention to the Instructions/Guidelines issued by CBDT from time to time, as referred above, through which the Board has emphasized upon the need to focus on gathering evidences during search/survey and to strictly

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 r.w.s. 271(1)(c) is being issued separately” After framing the assessment, a notice under Section 274 r.w. Section 271(1)(c) was also issued without showing the specific charge/nature of default alleged against the assessee. Consequently, penalty order dated 12.03.2018 was framed whereby penalty of Rs.53,02,440/- was imposed in I.T.As No.2631/Del/2018

DCIT, NEW DELHI vs. SH. AMANDEEP SINGH SRAN, NEW DELHI

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

271 AAA(2) of the Income-tax Act, 1961. Therefore, penalty of Rs 3,00,00,000/- imposed under section 271AAA of the Income-tax Act, 1961 is liable to be deleted. 1.16 It is also pertinent to note that the authorized officer during the course of recording statement under section 132(4) of the Income

DCIT, NEW DELHI vs. SH. HARMENDER SINGH SRAN, NEW DELHI

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

271 AAA(2) of the Income-tax Act, 1961. Therefore, penalty of Rs 3,00,00,000/- imposed under section 271AAA of the Income-tax Act, 1961 is liable to be deleted. 1.16 It is also pertinent to note that the authorized officer during the course of recording statement under section 132(4) of the Income

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271

ASHHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble

u/s 274 read with 271(1)(c) also did not tick the exact charge for levy of penalty. 4. Perusal of the above para of the assessment order categorically shows that the AO initiated the penalty proceedings considering the surrendered income as reported in return under section 153A of the act as concealment of income under section 271