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

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

Accordingly, Ground No.2 raised by the Revenue is allowed

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

234C; and (iv) also recorded to initiate penalty proceeding u/s 271AAB for concealment of income of Rs.49,99,000/-. Thereafter, the AO issued show-cause notice to assessee for imposition of penalty u/s 271AAB. In response, the assessee merely submitted that he has filed an appeal against 2 Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 the assessment-order

M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. DY. CIT 1(1), INDORE

In the result, Assessee’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2012-13

section 115JC of the Act also. 7. Accordingly, the Board hereby directs that no appeals may henceforth be filed on this ground and appeals already filed, if any, on this issue before various Courts/Tribunals may be withdrawn/not pressed upon. This may be brought to the notice of all concerned. 8. From perusal of the above referred CBDT Circular we find

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

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

234C & 234D as per rules if any. Give credit to prepaid taxes, if any, after necessary verification. (KN. SONKAR) Assistant Commissioner of Income Tax - 2(1), Bhopal Copy to the Assessee (KIM SONKAR) Assistant Commissioner of Income Tax - 2(1), Bhopal CERTIFIED Dy.Commissioner of Income Tax Circle-5(1) Bhopal 4. Thereafter, the AO passed penalty order u/s 271

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1), (4) The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. —For the purposes of this section, — (a) "undisclosed income" means— (i) any income

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

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

penalty imposed by AO u/s 271(1)(c). Learned Representatives agree that the underlying facts are identical in all three cases, therefore we have heard these appeals analogously and are going to dispose of by this common order for the sake of clarity, convenience and brevity. Both sides argued the facts of first appeal being ITA No. 772/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

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 as non- pressed

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

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

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

234C of the Act, as applicable, without considering that interest should not be levied on account of transfer pricing adjustment made to the total income of the Appellant, which are unanticipated in nature. 10. Initiation of Penalty Proceedings under section 271(1)(c) of the Act 10.1 On the facts and circumstances of the case and in law, the learned

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

penalty u/s 271(1)(c). 13. The Ld. CIT(A) is not justified in maintaining charging of interest u/s 234B and 234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

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

Bench: Shri Kul Bharat & Shri Manish Borad

penalty u/s 271(1)(c). 13. The Ld. CIT(A) is not justified in maintaining charging of interest u/s 234B and 234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called

ROHIT GOYAL,MUMBAI, MAHARASHTRA vs. INCOME TAX OFFICER, WARD 5(3), INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirohit Goyal Ito, Ward 5(3) A 2904, Oberoi Woods, Mohan Indore Gokhale Road, Goregaon East Vs. Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Akupg2685D Assessee By Shri Pankaj Shah & Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.08.2024 Date Of Pronouncement 07.08.2024

234C of the act. 8. In the facts and circumstance and in law the earned A.O erred in Initiating penalty proceeding u/s 271F, 271(1)(b) and 271(1)(c) of the acts. 9. The Appellant craves leave to add, alter, modify, delete all or any of the grounds of appeal on or before of hearing

DEPUTY COMMISSIONER OF INCOME TAX 1(1) , BHOPAL vs. M/S. SOM DISTILLERIES & BREWERIES LTD., 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

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

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

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

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

M/S. GANPAT PANNALAL,HARDA vs. ITO-1 HARDA, HARDA

Appeal is allowed

Bench: Shri Kul Bharatassessment Year: 2007-08

234C is not justified. 4.That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 5.That the appellate craves, leave to add, to urge, to alter or to amend any of the grounds of appeal on or before the date of hearing. 3. Briefly stated facts are that

M/S. ALANKAR JEWELLERS ,BETUL vs. DCIT ITARSI, ITARSI

In the result appeal of the assessee is partly allowed

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2016-17

234C of the Act, whereas no such interest is chargeable 6. On the facts and in the circumstances of the case, the Ld. CIT(Appeals)-I, Bhopal erred in sustaining initiation of penalty proceedings u/s 271(1)(c) of the Act, whereas no occasion to initiate penalty. 7. The appellant, carves leave to add, amend, alter or otherwise raise