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 income, due credit

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 income, due credit

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\N\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\N\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 19.03.2025\Ndate Of Pronouncement 07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\N\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Nacit-1(1),\Ng-2/161, Gulmohar\Nbhopal\Ncolony,\Nbhopal\Nबनाम /\Nvs.\N(Assessee/Appellant)\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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

Appeals of the assessee are allowed mutatis mutandis

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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

Appeals of the assessee are allowed mutatis mutandis

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Nacit-1(1),\Ncolony,\Nbhopal\Nbhopal\Nबनाम /\Nvs.\N(Assessee/Appellant)\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

PREM CHAWLA LEGAL HEIR OF LATE SMT SUDESH CHAWLA,BHOPAL vs. ASSTT. COMM. OF I.TAX 1(1) BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 19.03.2025\Ndate Of Pronouncement 07.

penalty\nproceedings u/s 271(1)(c) is being initiated separately is\nrecorded. Further the assessee in the return of income filed in\nresponse to the notice u/s153A, the assessee had shown\nundisclosed income of Rs.4,50,000/-. The assessee had not\ngiven the details of the surrendered income. Since the\nassessee himself has shown additional income, due credit

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

penalty u/s 271(1)(c) is not attracted. Thus, in the light of these decisions, it is very clear that in the present case of assessee where the AO has merely rejected a claim of deductions

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

deduction u/s 80-IA was reduced to Rs. 15,70,04,262/-. Accordingly, the learned AO had AO initiated penalty proceedings u/s 271AAB of the Act on account of undisclosed income of Rs. 2,21,48,480/-. 2.2 From the statement of Shri Ashok Shrotriya, director of PATH, the assessee company. During the AY 2014-15 total amount of payment

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

deduction in this year and the AO has also not made any addition in this year, penalty U/S 271(1)(c) cannot

DCIT, CIRCLE-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

u/s 271(1)(c) of the Act is hereby deleted. These grounds are allowed.” 5. Before us, Ld. DR for revenue/appellant submitted that the AO has imposed penalty qua the disallowance of Repairs & Maintenance expenses made by him in Para No. 4 of assessment-order (reproduced earlier). Referring to the notings made by AO therein, Ld. DR submitted that

DCIT, CIRCLE-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

u/s 271(1)(c) of the Act is hereby deleted.\nThese grounds are allowed.\"\n5. Before us, Ld. DR for revenue/appellant submitted that the AO has\nimposed penalty qua the disallowance of Repairs & Maintenance expenses\nmade by him in Para No. 4 of assessment-order (reproduced earlier).\nReferring to the notings made by AO therein, Ld. DR submitted that

DCIT-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

u/s 271(1)(c) of the Act is hereby deleted.\nThese grounds are allowed.\"\n5. Before us, Ld. DR for revenue/appellant submitted that the AO has\nimposed penalty qua the disallowance of Repairs & Maintenance expenses\nmade by him in Para No. 4 of assessment-order (reproduced earlier).\nReferring to the notings made by AO therein, Ld. DR submitted that

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

271 are mentioned would not satisfy the requirement of law; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice are offended. On the basis of such proceedings, no penalty could be imposed on the assessee; taking up of penalty proceedings on one limb and finding the assessee guilty of another limb