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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of 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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of 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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of 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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of 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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of I.T.As No.2631/Del/2018

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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of 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

penalty proceedings u/s 271(1)(c) are initiated separately’ do not comply with the meaning of the word ‘direction’ as contemplated in amended section 271(1B) of the Act. 9.2.8 In view of the above judicial pronouncements, both pre and post insertion of S. 271(1B), the position of law emerges is that for initiation of I.T.As No.2631/Del/2018

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

section 271(1)(c) of the Act were levied for respective Assessment Years 2002-03, 2003-04, 2005-06 and 2010-11. The Ld. A.R. submitted that these penalties were confirmed by the Ld. CIT (A), but in further appeal filed by the assessee, the said penalty orders were deleted by the Coordinate Bench of the Tribunal vide

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

section 271(1)(c) of the Act were levied for respective Assessment Years 2002-03, 2003-04, 2005-06 and 2010-11. The Ld. A.R. submitted that these penalties were confirmed by the Ld. CIT (A), but in further appeal filed by the assessee, the said penalty orders were deleted by the Coordinate Bench of the Tribunal vide

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

8 | P a g e 2.11. However, once, on the facts and circumstances of the case, the assessing officer comes to a reasonable conclusion that the penalty needs to be levied, the law mandates that the penalty proceedings should be initiated before the conclusion of proceedings under the Act. 2.12. Therefore, for the imposition of penalty under section 271

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

Section 271(1)(c) and non-application of mind of the AO. 6. Therefore, in the absence of specification of the limb, no penalty u/s 271(1)(c) could be initiated and the penalty notice issued to the assessee dated 08.03.2016 is defective and therefore the action of the CIT(A) in deleting the penalty is correct. B. No penalty

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

The appeal is allowed

8\nInterest paid Disallowed (as\ndiscussed) Para in 9\nTotal Taxable Income\nRs.9,05,490/-\nRs.3,67,43,966/-\nRs.73,490/-\nRs.14,65,490/-\nRs.3,91,88,346/-\n4.1.\nThe AO initiated penalty proceedings u/s 271(1)(c) of the\nAct and issued notice u/s 271(1)(c) r.w.s.274 of the Act on\n28.12.2007. The assessee challenged the assessment order

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

8 and 9 as discussed above, therefore, penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961 have been separately. 8.3. Thus, it is seen that the AO had indicated that he had initiated penalty proceedings for furnishing inaccurate particulars of income and for suppressing its taxable income but had not mentioned the specific limb of section

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)

8. The manner in which the Assessing Officer initiated penalty, issued notice u/s. 274 r.w.s 271 of the Act and finally pass the penalty order shows ambiguity and vagueness in the mind of Assessing Officer with regard to the charge for which penalty is to be levied u/s. 271(1)(c) of the Act. The Hon’ble Supreme Court

UNITECH ACACIA PROJECTS P.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)

8. The manner in which the Assessing Officer initiated penalty, issued notice u/s. 274 r.w.s 271 of the Act and finally pass the penalty order shows ambiguity and vagueness in the mind of Assessing Officer with regard to the charge for which penalty is to be levied u/s. 271(1)(c) of the Act. The Hon’ble Supreme Court

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)

8. The manner in which the Assessing Officer initiated penalty, issued notice u/s. 274 r.w.s 271 of the Act and finally pass the penalty order shows ambiguity and vagueness in the mind of Assessing Officer with regard to the charge for which penalty is to be levied u/s. 271(1)(c) of the Act. The Hon’ble Supreme Court

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.

8. From perusal of the above provision we observe that sub section 3 of Section 271AAB of the Act talks about issuing the notice u/s 274 of the Act. So for initiating the penalty proceedings u/s 271AAB of the Act the first step to be taken by 1.d. A.O is to issue a valid notice u/s

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.

8. From perusal of the above provision we observe that sub section 3 of Section 271AAB of the Act talks about issuing the notice u/s 274 of the Act. So for initiating the penalty proceedings u/s 271AAB of the Act the first step to be taken by 1.d. A.O is to issue a valid notice u/s