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- order the AO has himself stated “whereas the assessee is not carrying any business except letting out the properties”. Thus, there is no doubt or dispute regarding engagement of assessee in the business of letting of properties. (ii) The case of assessee for immediate preceding AY 2015-16 was also subjected to scrutiny assessment wherein questionnaire u/s 142(1

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:

penalty proceedings following show cause notice was issued 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

ASHRAF KHAN,INDORE vs. INCOME TAX OFFICER 2 (2), INDORE

In the result Ground No.1 & 2 of the assessee are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2011-12

penalty proceedings u/s 271(1)(c) of the Act for Assessment Year 2009-10 and for reference the same is reproduce below:- OFFICE OF THE INCOME TAX OFFICER-2(2), INDORE Aayakar Bhawan Annex, Room No. L08, Opp. White Church, Indore I.T.N.S.29 NOTICE UNDER SECTION 271(1)(c) READ WITH SECTION 274 OF INCOME TAX ACT, 1961 5 Ashraf Kahn

SHRIMATI SHASHI YADAV,INDORE vs. INCOME TAX OFFICER WARD 5 (3), INDORE

In the result appeal of the assessee is allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13

penalty proceedings u/s 271(1)(c) of the Act for Assessment Year 2012-13. For reference we reproduce below the notice u/s 274 of the Act for Assessment Year 2012-13; Smt. Shashi Yadav NOTICE UNDER SECTION 274 READ WITH SECTION 271(1)(c) OF INCOME TAX ACT, 1961 PAN ABGPY9514N/2715 OFFICE OF THE INCOME TAX OFFICER-5(3),IDNROE

PATEL EDUCATION AND WELFARE SOCIETY,INDORE vs. DCIT (CENTRAL)- !, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

VAISHALI SHIVHARE,GWALIOR vs. DCIT (CENTRAL)-1, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

SH. RAMSWAROOP SHIVHARE,GWALIOR vs. D.C.I.T., CENTRAL- 1, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

SUNIT MADHOK,INDORE vs. DCIT,CENTRAL-1, , BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

M/S REGENT BEERS AND WINES LTD. ,INDORE vs. DCIT,CENTRAL-1, BHOPAL, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

SUNIT MADHOK,INDORE vs. DCIT,CENTRAL-1, , BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

PATEL EDUCATION AND WELFARE SOCIETY,INDORE vs. DCIT (CENTRAL)- !, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

VAISHALI SHIVHARE,GWALIOR vs. DCIT (CENTRAL)-1, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

M/S REGENT BEERS AND WINES LTD. ,INDORE vs. DCIT,CENTRAL-1, BHOPAL, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

PATEL EDUCATION AND WELFARE SOCIETY,INDORE vs. DCIT (CENTRAL)- !, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

VAISHALI SHIVHARE,GWALIOR vs. DCIT (CENTRAL)-1, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

PATEL EDUCATION AND WELFARE SOCIETY,INDORE vs. DCIT (CENTRAL)- !, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

M/S REGENT BEERS AND WINES LTD. ,INDORE vs. DCIT,CENTRAL-1, BHOPAL, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

SUNIT MADHOK,INDORE vs. DCIT,CENTRAL-1, , BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty

VAISHALI SHIVHARE,GWALIOR vs. DCIT (CENTRAL)-1, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

u/s 142(1) of the Act which prompted the assessing officer to invoke the provisions of section 271(1)(b) of the Act and subsequently levied of penalty