ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

section 10(23C)(iiiab) of the Act, although no exemption was claimed in the return of income, the AO disallowed the depreciation as claimed by the assessee amounting to Rs. 5,72,14,721/- and the same added to the total income of the assessee and initiated penalty proceedings u/s 271(1

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Accordingly, Ground No.2 raised by the Revenue is allowed

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

section 271AAB over undisclosed income where the proceedings u/s 132 of the Act is initiated and at the same time it drags out the authorisation of imposition of penalty u/s 270A and 271(1)(c) of the Act as extra-territorial. 10

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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

10. Accordingly, in the facts and circumstances as discussed above as well as following judgment of Hon’ble Supreme Court in the case of CIT vs. Reliance Petroproducts Pvt. Ltd. (supra) as well as judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Praveen B. Gada (HUF) (supra), the penalty levied by AO u/s 271(1

ANJU JAIN, LR SHRI 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(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals specifically

MUKESH KUMAR RANKA,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(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals specifically

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(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals specifically

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

271(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals specifically

THE ACIT -4(1), INDORE vs. SHRI MUKESH SANGLA, INDORE

Appeal is dismissed

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2010-11 Acit-4(1), Shri Mukesh Sangla, Indore बनाम/ Indore (Appellant) (Respondent ) Vs. P.A. No.Anaps5579F

section 271(1)(c) of the Act, there are two different charges i.e. the concealment of particulars of income or furnishing of inaccurate particulars of income. The Shri Mukesh Sangla., Indore penalty can be imposed for a specific charge. It is a settled proposition that both these limbs i.e. concealment of particulars’ of income or of ‘furnishing inaccurate particulars

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:

u/s 274 r.w.rt. 271(1)(c) of the Act : M/s. Kalyan toll Highways Pvt. Ltd. ITANo.85/Ind/2020 OFFICER OF THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-2, INDORE PAN:AADCK9401E TO, M/s. Kalyan Toll Highways Pvt. Ltd., 15/3, Vidhyadeep, Manoramaganj Indore Sir, NOTICE UNDER SECTION 274 READ WITH SECTION 271(1)(c) OF THE INCOME TAX ACT, 1961 Whereas

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

10 Keti Construction (India) Ltd & Kalyan Toll Infrastructure Ltd. ITA Nos. 877 & 878/Ind/2019 The assessment proceedings: 17.3.3 It is submitted that the Learned AO in the assessment order rejected the peak theory and consequentially also rejected the cash flow statement as discussed in Para 12.8.1 of the assessment order and proceeded to add the entire share capital raised

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

10 Keti Construction (India) Ltd & Kalyan Toll Infrastructure Ltd. ITA Nos. 877 & 878/Ind/2019 The assessment proceedings: 17.3.3 It is submitted that the Learned AO in the assessment order rejected the peak theory and consequentially also rejected the cash flow statement as discussed in Para 12.8.1 of the assessment order and proceeded to add the entire share capital raised