SANJAY KUMAR AGRAWAL,BURHANPUR vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL-1, INDORE

153A r.w.s. Section 143(3) vide assessment-order dated\n29.12.2017 in which the AO made year-wise additions vide Para 10.1 of\nassessment-order. Simultaneously, the AO also initiated proceeding u/s\nSection 271(1)(c) and issued show-cause notices dated 29.12.2017 u/s Section 274 read\nwith Section 271(1)(c) followed by follow-up letters dated 31.05.2018. Copies

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

Appeal is allowed

u/s 271AAB by mentioning\nwrong charge of section 271(1)(c) is not legal and cannot be sustained in the\neyes of law. Being so, we quash the penalty imposed by AO. The assessee\nsucceeds in this appeal.\n\n21.\nAs the assessee has already succeeded in this appeal, other contentions\nraised by Ld. AR are not required

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

Section 271(1)(c) of the Act. The said penalty order is hereinafter referred to as the “impugned penalty order of Ld. A.O.” 2.15 That the assessee being aggrieved by the aforesaid “impugned penalty order of Ld. A.O” preferred an appeal before Ld. CIT(A) who by “impugned order dated 28.06.2024” reduced the penalty amount u/s 271(1

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

Appeals of the assessee are allowed mutatis mutandis

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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

Section 271(1)(c) of the Act. The said penalty order is hereinafter referred to as the “impugned penalty order of Ld. A.O.” 2.15 That the assessee being aggrieved by the aforesaid “impugned penalty order of Ld. A.O” preferred an appeal before Ld. CIT(A) who by “impugned order dated 28.06.2024” reduced the penalty amount u/s 271(1

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

Appeals of the assessee are allowed mutatis mutandis

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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

Section 271(1)(c) of the Act. The said penalty order is hereinafter referred to as the “impugned penalty order of Ld. A.O.” 2.15 That the assessee being aggrieved by the aforesaid “impugned penalty order of Ld. A.O” preferred an appeal before Ld. CIT(A) who by “impugned order dated 28.06.2024” reduced the penalty amount u/s 271(1

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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

Section 271(1)(c) of the Act. The said penalty order is hereinafter referred to as the “impugned penalty order of Ld. A.O.” 2.15 That the assessee being aggrieved by the aforesaid “impugned penalty order of Ld. A.O” preferred an appeal before Ld. CIT(A) who by “impugned order dated 28.06.2024” reduced the penalty amount u/s 271(1

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.

153A. These incomes have been accepted in the\nassessment order without any variation and objection. The blanket\npenalty proceedings were initiated in all cases under Section 271(1)(c).\nThe penalty notice under Section 274 read with Section\n271(1)(c) were issued in the typed format without striking off either of\ntwo charges, i.e., which is reproduced

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024 - AYs. 2017-18 & 2018-19 (3) The provisions of sections 274 and 275 shall

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024 - AYs. 2017-18 & 2018-19 (3) The provisions of sections 274 and 275 shall

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024 - AYs. 2017-18 & 2018-19 (3) The provisions of sections 274 and 275 shall