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 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 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

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, 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

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

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

153A r.w.s 143(3), dated 28.03.2014 survived. Later on, the AO initiated fresh penalty proceedings under section 271(1)(c) of the Act by issuing formal notice under section 274 r.w.s. 271(1)(c) along with the order passed u/s

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:

153A, the appellant filed the return on 25.08.2016 declaring Nil income. The AO completed the assessment on 29.11.2017 on an income of Rs. 1,79,725/- by making a nominal addition of Rs. 1,79,725/-. In the assessment order, the. AO initiated penalty uls 271(1)(c). The AO also issued a notice uls 274 r.w.s. 271(1

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

271 (1)( c) on 31.03.2018 levying a penalty of Rs. 50,00,000/- for this year. The penalty has been levied in respect of additional income of Rs. 1,56,66,079/- offered by the assessee and also in respect of the disallowances made by the AO u/s 36(1)(va) of Rs. 67,484/-. There is no discussion

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

271 (1)( c) on 31.03.2018 levying a penalty of Rs. 50,00,000/- for this year. The penalty has been levied in respect of additional income of Rs. 1,56,66,079/- offered by the assessee and also in respect of the disallowances made by the AO u/s 36(1)(va) of Rs. 67,484/-. There is no discussion

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

271(1)(c) of the Income-Tax Act, 1961 and not under the purview of section 271AAA of the Income-Tax Act, 1961. The show cause notice thus suffers from a fatal error which is not curable under section 292BB of the Income-Tax Act, 1961 and henceforth, penalty of Rs. 6,25,000/- as levied under section 271AAA

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

271(1)(c) of the Income-Tax Act, 1961 and not under the purview of section 271AAA of the Income-Tax Act, 1961. The show cause notice thus suffers from a fatal error which is not curable under section 292BB of the Income-Tax Act, 1961 and henceforth, penalty of Rs. 6,25,000/- as levied under section 271AAA

DR. BRAJBALA TIWARI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, INDORE

In the result the legal ground of the assessee in for years

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

section 271 (1 )(c) thereon. (2) 0n the facts and in the circumstances of the case Ld. CIT (A) III erred in heavily relying on the seized document BS-16 though not pertaining to relevant assessment year while confirming penalty levied U/S 271 (1) (c) in view of the fact that [earned A.O. did not consider BS - 16 in penalty

DR. BRAJBALA TIWARI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, INDORE

In the result the legal ground of the assessee in for years

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

section 271 (1 )(c) thereon. (2) 0n the facts and in the circumstances of the case Ld. CIT (A) III erred in heavily relying on the seized document BS-16 though not pertaining to relevant assessment year while confirming penalty levied U/S 271 (1) (c) in view of the fact that [earned A.O. did not consider BS - 16 in penalty

M/S. KALANI INDUSTRIES PVT. LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result appeal (ITA No

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2006-07 M/S. Kalani Industries Pvt. Dcit 1(1), Ltd, Vs. Indore 11 Tukoganj Main Road, Indore (Appellant) (Respondent ) Pan Aaack7074P Revenue By Smt. Ashima Gupta, Cit & Shri R.S. Ambedkar, Sr. Dr Assessee By S/Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 01.04.2019 O R D E R

153A r.w.s. 143(3) of the Act was completed computing income at Rs.94,95,920/-. Aggrieved assessee preferred appeals before Ld. CIT(A) and partly succeeded. Subsequently after initiating penalty proceedings u/s 271(1)(c) of the Act penalty at Rs.18,00,000/- for Assessment Year 2006-07 was levied for concealing the income by furnishing wrong particulars of income

SHRI USMAN KHAN,GWALIOR vs. THE DCIT-1(1), BHOPAL

In the result appeals of the assessee are allowed

Bench: Shri Kul Bharat & Shri Manish Borad

153A r.w.s. 143(3) of the Act. Aggrieved assessee preferred appeals before Ld. CIT(A) and partly succeeded. Subsequently after initiating penalty proceedings u/s 271(1)(c) of the Act penalty at Rs.16,50,000/- and Rs.36,70,000/- for Assessment Years 2006-07 & 2008-09 was imposed for concealing the income by furnishing wrong particulars of income. Aggrieved assessee

SHRI USMAN KHAN,GWALIOR vs. THE DCIT-1(1), BHOPAL

In the result appeals of the assessee are allowed

Bench: Shri Kul Bharat & Shri Manish Borad

153A r.w.s. 143(3) of the Act. Aggrieved assessee preferred appeals before Ld. CIT(A) and partly succeeded. Subsequently after initiating penalty proceedings u/s 271(1)(c) of the Act penalty at Rs.16,50,000/- and Rs.36,70,000/- for Assessment Years 2006-07 & 2008-09 was imposed for concealing the income by furnishing wrong particulars of income. Aggrieved assessee