M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 271(1)(c) was issued without striking either of two charges which is reproduced as : “* have concealed the particulars of your income or …… “furnished inaccurate particulars of income” In this regards it is submitted that the show cause notice is not a mere formality but it has a definite purpose to make the assessee aware of the exact charges

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

u/s Section 274 sets in motion the penalty-\nproceeding. According to Ld. AR, the aforesaid notice issued by AO is very\nmuch vague in as much it contains stereotype language of section 271(1)(c).\nThe Ld. AR contended that by mentioning that the assessee has “concealed\nthe particulars of income” or “furnished inaccurate particulars of income\",\nthe

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

u/s 271(1)(c) of the Act has\nrendered, the assessment order erroneous in so far as prejudicial\nto the interest of the Revenue. The relevant finding of the Hon'ble\nAllahabad High Court is reproduced as under:\n\"5. We have heard Shri A.N. Mahajan, the learned Standing\nCounsel for the Revenue and Shri Rishi Raj Kapoor, leamed\ncounsel

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

u/s 271(1)(c) is clearly mentioned\nin respective additions.\n\n10. We have considered rival submissions of both sides and perused the\ncase-records including the show-cause notice and order of penalty made by\nAO in the light of decision of Hon'ble Jurisdictional High Court. On perusal\nof the show-cause notice

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

u/s 271(1)(c) is clearly mentioned\nin respective additions.\n\n10. We have considered rival submissions of both sides and perused the\ncase-records including the show-cause notice and order of penalty made by\nAO in the light of decision of Hon'ble Jurisdictional High Court. On perusal\nof the show-cause notice

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

u/s 271(1)(c) is clearly mentioned\nin respective additions.\n\n10. We have considered rival submissions of both sides and perused the\ncase-records including the show-cause notice and order of penalty made by\nAO in the light of decision of Hon'ble Jurisdictional High Court. On perusal\nof the show-cause notice

SMT. KAVITA SACHDEV,INDORE vs. ITO-3(4), INDORE, INDORE

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024

section 143(3). Further, as per Explanation 4(c), when the assessee has already paid self- assessment tax and nothing was outstanding, then penalty u/s 271(1)(c) is not leviable. He has referred to the computation of income and penalty by the AO as well as the demand u/s 156

SANJAY KUMAR AGRAWAL,BURHANUPUR vs. JOINT COMMISIIONER OF INCOME TAX -OSD, CENTRAL-1, INDORE , INDORE

u/s 274 sets in motion the penalty-\nproceeding. According to Ld. AR, the aforesaid notice issued by AO is very\nmuch vague in as much it contains stereotype language of section 271(1)(c).\nThe Ld. AR contended that by mentioning that the assessee has \"concealed\nthe particulars of income\" or \"furnished inaccurate particulars of income\",\nthe AO is himself

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

u/s 274 sets in motion the penalty-\nproceeding. According to Ld. AR, the aforesaid notice issued by AO is very\nmuch vague in as much it contains stereotype language of section 271(1)(c).\nThe Ld. AR contended that by mentioning that the assessee has \"concealed\nthe particulars of income\" or \"furnished inaccurate particulars of income\",\nthe AO is himself

THE ACIT-3(1), INDORE vs. M/S. NARMADA MALWA GRAMIN BANK, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2008-09 Acit- 3(1) M/S. Narmada Malwa Gramin Indore Bank, बनाम/ 201, Arcade Silver, 56 Shops, New Vs. Palasia, Indore (M.P.) (Revenue ) (Respondent) P.A. No. Aaccn2847F Assessment Year: 2008-09

penalty can be levied u/s 271(1)(c). Appellant also cited the following judgments in support of the above claim. i. Cement marketing Co. v/s ACST 124 15 (Hon'ble Supreme Court) ii. CIT vs Reliance petrochemicals 322 ITR 158 iii. CIT vs. SPK Steels 270 ITR 156 (MP) iv. CIT vs. Harshwardhan Chemicals

M/S. NARMADA MALWA GRAMIN BANK,INDORE vs. THE ACIT-3(1), INDORE

In the result, appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2008-09 Acit- 3(1) M/S. Narmada Malwa Gramin Indore Bank, बनाम/ 201, Arcade Silver, 56 Shops, New Vs. Palasia, Indore (M.P.) (Revenue ) (Respondent) P.A. No. Aaccn2847F Assessment Year: 2008-09

penalty can be levied u/s 271(1)(c). Appellant also cited the following judgments in support of the above claim. i. Cement marketing Co. v/s ACST 124 15 (Hon'ble Supreme Court) ii. CIT vs Reliance petrochemicals 322 ITR 158 iii. CIT vs. SPK Steels 270 ITR 156 (MP) iv. CIT vs. Harshwardhan Chemicals

M/S KETI INFRASTRUCTURE PRIVATE LIMITED,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result appeals of the assessee for Assessment Years

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

section 271AAA, rather for doing an act inviting penalty u/s 271(1)(c) of the Act, which otherwise is neither arising out of the facts of the case nor established against the assessee. Thus, the penalty proceedings conducted against the assessee u/s 271AAA of the Act were invalid at its very inception because of the defective and invalid show cause