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

income of Rs.41,97,07,950/- by making various additions and 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

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

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

Bench: Shri Kul Bharat & Shri Manish Borad

additions and in general income disclosed in return was accepted by the Assessing Officer. Subsequently penalty proceedings u/s Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

additions and in general income disclosed in return was accepted by the Assessing Officer. Subsequently penalty proceedings u/s Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271

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

additions and in general income disclosed in return was accepted by the Assessing Officer. Subsequently penalty proceedings u/s Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

271(1)(c) of the Income-Tax Act, 1961 and not under the purview of section 271AAA of the Income-Tax Act, 1961. The show cause notice thus suffers from a fatal error which is not curable under section 292BB of the Income-Tax Act, 1961 and henceforth, penalty of Rs. 6,25,000/- as levied under section 271AAA

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

271(1)(c) of the Income-Tax Act, 1961 and not under the purview of section 271AAA of the Income-Tax Act, 1961. The show cause notice thus suffers from a fatal error which is not curable under section 292BB of the Income-Tax Act, 1961 and henceforth, penalty of Rs. 6,25,000/- as levied under section 271AAA

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

income furnished penalty proceedings u/s 271 (1) (c) are initiated for which notice is being given separately" Thus there is specific charge levied for initiating penalty proceedings uls 271(1)(c) 8. That on perusal of the Assessment order for the A Y 2009-10 it can be seen that while initiating penalty on the additions

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

penalty proceedings u/s 271(1)(c) is being initiated separately is recorded. Further the assessee in the return of income filed in response to the notice u/s153A, the assessee had shown undisclosed income of Rs.4,50,000/-. The assessee had not given the details of the surrendered income. Since the assessee himself has shown additional

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

penalty proceedings u/s 271(1)(c) is being initiated separately is recorded. Further the assessee in the return of income filed in response to the notice u/s153A, the assessee had shown undisclosed income of Rs.4,50,000/-. The assessee had not given the details of the surrendered income. Since the assessee himself has shown additional

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

penalty proceedings u/s 271(1)(c) is being initiated separately is recorded. Further the assessee in the return of income filed in response to the notice u/s153A, the assessee had shown undisclosed income of Rs.4,50,000/-. The assessee had not given the details of the surrendered income. Since the assessee himself has shown additional

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

penalty proceedings u/s 271(1)(c) is being initiated separately is recorded. Further the assessee in the return of income filed in response to the notice u/s153A, the assessee had shown undisclosed income of Rs.4,50,000/-. The assessee had not given the details of the surrendered income. Since the assessee himself has shown additional

SHRI VARAD MEHTA,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2008-09 Shri Varad Mehta, Dcit 1(1), B-4/301, Paras City, Vs. Bhopal Arera Colony, Bhopal (Appellant) (Respondent ) Pan No.Aflpm6733Q Revenue By Shri Rajeeb Jain, Sr.Dr Assessee By Shri Girish Agrawal,Ca Date Of Hearing 27.11.2018 Date Of Pronouncement 06.12.2018 O R D E R

u/s 271(1)(c) of the Income Tax Act 1961(In short the ‘Act’) dated 28.03.2013 framed by DCIT-1(1), Bhopal. Varad Mehta 2. Apart from raising an additional ground challenging the legality of the initiation of penalty