RAJESH KUMAR,GURGAON vs. ITO, WARD- 3(4), GURGAON

In the result, ITA No.1108/Del/2016 is partly allowed and ITA

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2011-12]

penalty. 2. The grounds of appeal in quantum appeal being ITA No.1108/Del/2016 reads as under:- “On the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in confirming the following actions of the Assessing Officer: 1. in passing order u/s 143(3) of the Act at an income of Rs.1

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

143(3) of the I.T. Act as above.Issue necessary forms. Initiate penalty proceeding u/s 271(l)(c) separately, for furnishing false particulars of income 5. The Assessee being aggrieved challenged the assessment order before the Ld. Commissioner, who vide impugned order partly sustained the same, by allowing the appeal of the Assesseepartly. For brevity and ready reference the concluding part

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

143(3) of the I.T. Act as above.Issue necessary forms. Initiate penalty proceeding u/s 271(l)(c) separately, for furnishing false particulars of income 5. The Assessee being aggrieved challenged the assessment order before the Ld. Commissioner, who vide impugned order partly sustained the same, by allowing the appeal of the Assesseepartly. For brevity and ready reference the concluding part

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

143(3) of the I.T. Act as above.Issue necessary forms. Initiate penalty proceeding u/s 271(l)(c) separately, for furnishing false particulars of income 5. The Assessee being aggrieved challenged the assessment order before the Ld. Commissioner, who vide impugned order partly sustained the same, by allowing the appeal of the Assesseepartly. For brevity and ready reference the concluding part

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section

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

Appeal is allowed

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

271 has specifically given the procedure upon which rather to say provisions upon which the penalty is attracted in a particular case. Firstly, the Assessing Officer has to give the satisfaction that the person has failed to comply with the notice under Sub Section 2 of Section 115WD or under Sub Section 2 of Section 115WE or under Sub Section