M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry

M/S. STI (INDIA) LTD.,INDORE vs. THE ACIT-5(1), INDORE

In the result, the appeal of the assessee is allowed

274 r.w. section 271(1)(c) of the Act. The assessing officer has not mentioned the limb for which penalty has been levied. As regards the merits of the case he submitted that the disallowance/additions on which 4 STI(India) Ltd. ITANo.42/Ind/2017 penalty have been levied revenue authorities have not doubted the genuineness of the expenses and the disallowance

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

disallowance. 36. Now coming to the appeals filed in penalty proceedings filed by the assessee, we take up appeal in ITA No.752/Ind/2016 for the assessment year 2007-08. The assessee has raised following ground of appeal: “On the facts and in the circumstances of the case, Ld. CIT(A) erred in confirming the penalty of Rs.50,00,000/- imposed

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

disallowance of purchase, freight and cartage, wages and salary and salary expenses challenged before us in the ground mentioned in para 14. In the result respective grounds are partly allowed as per terms indicated above.” 2.11 The above premises drawn up by us deals with quantum assessment proceedings. 2.12 In so far as penalty proceedings

R.M CHEMICALS P LTD ,INDORE vs. THE DCIT/AIT 4 (1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2013-14 M/S.R.M. Chemicals Acit , 4(1), Pvt.Ltd., Bhopal बनाम/ 74,Jumerati, Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaacr7154D Assessee By Shri Hitesh Chimnani, Ca & Shri Yash Kukreja, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.04.2023 Date Of Pronouncement 03.07.2023

disallowed excess deduction of Rs. 2,42,73,959/- [Rs. 2,89,62,249/- claimed by assessee (-) Rs. 46,88,290/- computed by AO]; thereby computed total income at Rs. 12,51,97,469/-. 4. Simultaneously, the AO initiated penalty proceeding u/s 271(1)(c)qua the said addition vide show-cause notice dated 04.03.2016.During hearings of penalty-proceedings

THE DCIT (CENTRAL), INDORE vs. M/S KETI CONSTRUCTION (INDIA) LTD. , INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

disallowances. The additions made by the Ld. A.O were partly deleted by Ld. CIT(A) and remaining were deleted by the Tribunal except for the addition of Rs.2,28,103/- sustained on account of additional claim of depreciation. 6. Subsequently Penalty proceedings were initiated u/s 271(1)(c) of the Act. Assessee’s submissions were noted in the penalty proceedings

THE DCIT-CENTRAL-2, INDORE vs. M/S. KALYAN TOLL INFRASTRUCTURE LTD., INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

disallowances. The additions made by the Ld. A.O were partly deleted by Ld. CIT(A) and remaining were deleted by the Tribunal except for the addition of Rs.2,28,103/- sustained on account of additional claim of depreciation. 6. Subsequently Penalty proceedings were initiated u/s 271(1)(c) of the Act. Assessee’s submissions were noted in the penalty proceedings

M/S PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

274 READ WITH SECTION 271 OF THE INCOME TAX ACT, 1961 No.CIT(A)/UJN/2016-17/3026 Office of the PAN:AAJFP1661P Commissioner of Income Tax (A) Ujjain, dated 22.6.2016 To M/s. Patidar Hospital & Research Centre, 12-13, Kshapnak Marg, Freeganj, Ujjain (M.P.) Whereas in the course of proceedings before me for the assessment year 2010-11 it appears to me that

M/S. PATIDAR HOSPITAL & RESEARCH CENTRE,UJJAIN vs. THE ITO 2(1), UJJAIN

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

Bench: Shri Kul Bharat & Shri Manish Borad

274 READ WITH SECTION 271 OF THE INCOME TAX ACT, 1961 No.CIT(A)/UJN/2016-17/3026 Office of the PAN:AAJFP1661P Commissioner of Income Tax (A) Ujjain, dated 22.6.2016 To M/s. Patidar Hospital & Research Centre, 12-13, Kshapnak Marg, Freeganj, Ujjain (M.P.) Whereas in the course of proceedings before me for the assessment year 2010-11 it appears to me that