RANVEER SINGH SURYAWANSHI,DHAR vs. ITO DHAR, DHAR

In the result “Impugned order” is set aside as and by way

Bench: Shri B.M. Biyani & Shri Paresh M Joshiranveer Singh Suryawanshi, Ito, Dhar बनाम/ Datwada Datwade, Vs. Indore, Mp (Pan:Awlps7673N) (Appellant) (Respondent) Assessee By Shri Ajay Tulsiyan,Ca & Ruchira Singhal, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 19.02.2026 आदेश/ O R D E R

271(1) (c) of the Act, a penalty of Rs. 29,32,874/- was imposed on the assessee. The aforesaid penalty order bears no: - ITBA/PNL/F/271(1) (C)/2024-25/1067563270(1) and that the same is dated 09.08.2024, which is herein after referred to as the “impugned penalty order” 2.2 That the assessee being aggrieved by the aforesaid “impugned penalty order” prefers

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

penalty\nunder section 271.\"\nAdditional evidences are normally not allowed so as to bring finality to\nassessment proceedings. However, this cannot be at the cost of natural\njustice. Therefore, Rule 46A(1)(b) & 46A(1)(c) give opportunity to appellant to\nproduce additional evidences in cases where an appellant is prevented by\nsufficient cause from producing such evidences. The rule

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The CO Nos.2 to 4/Ind/2022 suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The CO Nos.2 to 4/Ind/2022 suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

271, howsoever grave the suspicion the AO may entertain, the suspicion cannot take place of the evidence or finding of fact. The CO Nos.2 to 4/Ind/2022 suspicion on the AO’s part can certainly prompt him to conduct enquiry & investigation but ultimate finding of the authority must be based on the material or evidences gathered by him and which

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

u/s 250 for PAN AABFO4504C and A.Y. 2009-10.\nPlease quote your PAN in all future correspondences.\nNote:\n- This communication is computer generated and may not contain signature.\n- This communication may be treated as compliant with the requirements of Income Tax Rules 127 and 127A.\nSigned copy may be sent separately if not already digitally signed.\nPlease quote

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

u/s 250 for PAN AABFO4504C and A.Y. 2009-10.\nPlease quote your PAN in all future correspondences.\nNote:\n- This communication is computer generated and may not contain signature.\n- This communication may be treated as compliant with the requirements of Income Tax Rules 127 and 127A.\nSigned copy may be sent separately if not already digitally signed.\nPlease quote

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

u/s 250 for PAN AABFO4504C and A.Y. 2009-10.\nPlease quote your PAN in all future correspondences.\nNote:\n- This communication is computer generated and may not contain signature.\n- This communication may be treated as compliant with the requirements of Income Tax Rules 127 and 127A.\nSigned copy may be sent separately if not already digitally signed.\nPlease quote

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

u/s 250 for PAN AABFO4504C and A.Y. 2009-10.\nPlease quote your PAN in all future correspondences.\nNote:\n- This communication is computer generated and may not contain signature.\n- This communication may be treated as compliant with the requirements of Income Tax Rules 127 and 127A.\nSigned copy may be sent separately if not already digitally signed.\nPlease quote

ANIL FIROJIYA,BHAKT NAGAR,UJJAIN vs. DY COMMISIONER OF INCOME TAX, UJJAIN

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Anil Firojiya, Dy. Commissioner Of 6, Bhakt Nagar, Income-Tax, बनाम/ Dashera Maidan, Assessment Unit, Vs. Ujjain New Delhi (Assessee/Appellant) (Revenue/Respondent) Pan: Aaipf7302A Assessee By Shri Manoj Fadnis, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.07.2024 Date Of Pronouncement 12.07.2024

Penalty proceedings u/s 271(1)(c) are separately initiated for concealing the particulars of income.” [Emphasis supplied] CIT(A)’s order: “6. Apropos the above, the Ground no. 1 is owing to challenging the addition of Rs. 16,59,500/- on account of unexplained investment. A plain of assessment order reveals that, the case of the assessee is reopened u/s