JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

section 271(1)(c) in\nthe penalty notice dated 28.12.2007 for AY 2005-06 for which the\npenalty proceedings u/s 271(1)(c) of the Act was initiated. On\nsimilar facts, the Hon'ble Delhi High Court in the above cited case\nheld that the levy of penalty u/s 271(1)(c) of the Act in the case

DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

274 of the Income Tax Act, 1961.” 20 16. The Hon'ble Apex Court in the case of K. P. Madhusudhanan 251 ITR 99affirmed the decision of the Kerala High Court. The Kerala High Court observed as follows: "Section 271(1)(c) of the Income-tax Act, 1961, is attracted where, in the course of any proceedings under

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

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

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

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

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

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

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

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

MAX LIFE INSURANCE COMPANY LTD.,GURGAON vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2010-11] Max Life Insurance Company Ltd., Vs Acit, Plot No.90A, Sector-18, Udyog Vihar, Circle-1, Ltu, Gurgaon, Haryana-122018. New Delhi. Pan-Aaccm3201E Appellant Respondent Appellant By Shri Himanshu Sinha, Adv. & Shri Bhuvan Dhoopar, Adv. Respondent By Shri Jeetender Chand, Sr.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 18.10.2022 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A)-22, New Delhi, Dated 29.11.2018 For The Assessment Year 2010-11. The Assessee Has Raised Following Grounds Of Appeal:- 1. “That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Upholding Penalty Levied By The Ao Under Section 271(1)(C) Of The Act Without Considering The Material Available On Record. 2. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Penalty Proceedings Are Separate & Distinct From Assessment Proceedings & Mere Disallowance Of A Claim Made By The Appellant Does Not Automatically Lead To Imposition Of Penalty Under Section 271(1)(C). 3. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Issue Involved In Appellant’S Case Is Purely A Legal Issue To Be Decided On Interpretation Of The Provisions Of The Act & Merely Because Ld. Ao Adopts A View

section 274 of for the assessment year 2010- 11 -regarding. Please refer to the above mentioned subject. The Hon’ble ITAT vide appellate order ITA No.l42/Del/2017 dated 05.01.2018 has pronounced the order therefore in order to decide the pending penalty proceeding you are hereby given the show cause notice as to why the penalty should not be levied u/s 271

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

section 271(1)(c) in the penalty notice dated 28.12.2007 for AY 2005-06 for which the penalty proceedings u/s 271(1)(c) of the Act was initiated. On similar facts, the Hon’ble Delhi High Court in the above cited case held that the levy of penalty u/s 271(1)(c) of the Act in the case

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

Appeal is dismissed

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1997-98

penalty proceedings u/s 271(1)(c) of the Act by issuing notice dated 08.03.2016 u/s 274 read with section 271

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

section 271AAB of the Act talks about issuing the notice u/s 274 of the Act. So for initiating the penalty proceedings u/s 271

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

section 271AAB of the Act talks about issuing the notice u/s 274 of the Act. So for initiating the penalty proceedings u/s 271

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

section 271AAB of the Act talks about issuing the notice u/s 274 of the Act. So for initiating the penalty proceedings u/s 271

UNITECH HOSPITALITY SERVICES LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

274 r.w.s. 271 of the Act, the same is extracted herein below: (AYs 2011-12 & 2013-14) The ld. AR of the assessee pointed that the AO in notice has not specified the charge section 271(1)(c) of the Act for which penalty has been levied. Since, the notice is ambiguous no penalty u/s

UNITECH HI-TECH DEVELOPERS LTD.,NEW DELHI vs. DCIT, CIRCLE- 27(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

274 r.w.s. 271 of the Act, the same is extracted herein below: (AYs 2011-12 & 2013-14) The ld. AR of the assessee pointed that the AO in notice has not specified the charge section 271(1)(c) of the Act for which penalty has been levied. Since, the notice is ambiguous no penalty u/s