LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

234A to E. Even the quantum of penalty leviable u/s 271AAB is also subject to the condition prescribed under clauses (a) to (c) of sub-section (1) and the AO has to again give a finding for levy of penalty @ 10% or 20% or 30% of the undisclosed income. Thus the AO is bound to take a decision

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

234A to E. Even the quantum of penalty leviable u/s 271AAB is also subject to the condition prescribed under clauses (a) to (c) of sub-section (1) and the AO has to again give a finding for levy of penalty @ 10% or 20% or 30% of the undisclosed income. Thus the AO is bound to take a decision

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

234A to E. Even the quantum of penalty leviable u/s 271AAB is also subject to the condition prescribed under clauses (a) to (c) of sub-section (1) and the AO has to again give a finding for levy of penalty @ 10% or 20% or 30% of the undisclosed income. Thus the AO is bound to take a decision

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

234A to E. Even the quantum of penalty leviable u/s 271AAB is also subject to the condition prescribed under clauses (a) to (c) of sub-section (1) and the AO has to again give a finding for levy of penalty @ 10% or 20% or 30% of the undisclosed income. Thus the AO is bound to take a decision

DCIT-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

u/s 271(1)(c) are being initiated separately for\nfurnishing inaccurate particulars of income.”\nTherefore, the penalty-order of AY 2012-13 is unsustainable for this very\nreason also that there is no satisfaction recorded by AO in assessment-order\nqua any default having been committed by assessee attracting penalty\nproceedings of section 271(1)(c). In fact

DCIT, CIRCLE-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

penalty imposed by AO u/s 271(1)(c).\nLearned Representatives agree that the underlying facts are identical in all\nthree cases, therefore we have heard these appeals analogously and are\ngoing to dispose of by this common order for the sake of clarity, convenience\nand brevity. Both sides argued the facts of first appeal being ITA No.\n772/Ind/2024

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

234A, 234B and 234C. 5. The Ld. CIT(A) has erred in confirming initiation of penalty u/s 271AAB. 6. The appellant reserves the right to add, amend or alter any grounds of appeal as above.” 5. At the time of hearing, Ld. AR for assessee did not press/plead Ground No. 1, 5 and 6. Therefore, those grounds are dismissed

M/S SIDDHULA;L,BHOPAL vs. THE ITO 2(2) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2011-12 M/S. Siddhulal Patidar, Income-Tax Officer, 01,Gram Sallaiya, 2(2), बनाम/ Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Dhypp1740N Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 28.02.2024

section 50C(2) of the Income-tax Act, 1961, i.e. Valuation Rules. (4) That on the facts and circumstances of the case, the Ld. CIT(A) erred in sustaining charging of interest u/s 234A and 234B which is unjustified. (5) The Ld. CIT(A) was not justified in sustaining the levy of penalty u/s 271

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

section 271(1)(c)of the Act, 1961, Since, the penalty is separate proceeding and penalty has not been levied in the case of the appellant, the ground taken by the appellant is pre-matured at this stage, therefore, need not to be adjudicated. Hence, this ground of appeal of the assessee is dismissed. 8.8 Ground no. 10 pertains

SANTOSH AGRAWAL,BHOPAL vs. THE PR CIT -1, BHOPAL

In the result, appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisantosh Agrawal Pr. Cit-1 Mig-11, Mla Quarters Bhopal Vs. Jawahar Chowk Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ahkpa 1449E Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16 .08.2023

234A, 234B & 234C is being charged as per law. Issue penalty notice u/s 271(1)(c).” 7. The assessment order is completely silent on the issue of claim of improvement of cost though the notice u/s 142(1) was issued by the AO wherein the assesse was asked to furnish the information as per para 7 of the notice u/s

M/S BAGORA DEVELOPERS P LTD ,INDORE vs. THE AIT OSD , INDORE

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bagora Developers Pvt. Acit- Ltd. Indore 34, Revenue Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecb6424E Assessee By Shri Siddharth Mahajan & Ashok Mahajan, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 15.02.2024

234A of the Act penalty disputed in appeal 4.That the Id. AO erred in charging interest of Rs. 8,62,110- u/s 234B of the Act 5 That the Id. AO erred in starting penalty proceedings u/s 271(1)(c) of the Act. 6.That the Id. AO erred in starting penalty proceedings u/s 271F of the Act." Page

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

u/s 143(2) after expiry of normal limitation period. Section 119 of the Income-tax Act, 1961, reads as under :- “[Instructions to subordinate authorities. 119. (1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

penalty u/s 271(1)(c ) as the assessment order itself is void-ab-initio (Tax Effect :20,28,200/-) The appellant craves leave to add, amend or modify any of the grounds of appeal. Appeal No.ITA/80/Ind/2019 Assessment Year 2014-15 On the facts and the circumstances of the case:- 1. That the assessment u/s 154 is invalid

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

penalty u/s 271(1)(c ) as the assessment order itself is void-ab-initio (Tax Effect :20,28,200/-) The appellant craves leave to add, amend or modify any of the grounds of appeal. Appeal No.ITA/80/Ind/2019 Assessment Year 2014-15 On the facts and the circumstances of the case:- 1. That the assessment u/s 154 is invalid

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

penalty u/s 271(1)(c ) as the assessment order itself is void-ab-initio (Tax Effect :20,28,200/-) The appellant craves leave to add, amend or modify any of the grounds of appeal. Appeal No.ITA/80/Ind/2019 Assessment Year 2014-15 On the facts and the circumstances of the case:- 1. That the assessment u/s 154 is invalid

M/S. SOM DISTILLERIES & BREWERIES LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

In the result Ground No.2 of the revenue is allowed for

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Pan : Aabcs3374B

234A, 234B & 234C is unlawful and without jurisdiction, therefore, the same be kindly deleted. Som Distilleries & Breweries Ltd ITA No.495/Ind/2018 & ITA No.516/Ind/2018 3. Through ITA No.516/Ind/2018 revenue has raised following grounds of appeal; "On the facts and in the circumstances of the case, the CIT(Appeal) has erred in: 1. "Whether on facts and circumstances of the case