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

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be filed on this ground and appeals already filed, if any, on this issue before various Courts/Tribunals may be withdrawn/not pressed upon.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

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

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

MEWA LAL SINGH,BHOPAL vs. ITO 2(5), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimewa Lal Singh Ito 2(5) Lig-06, A-Sector Sonagiri Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Angps 1966A Assessee By Ms. Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 16.01.2024

234C Rs. 2097/- that is totally unsustainable in law. 4. That the initiation of penalties under section 271(1)(b) and (c) also unsustainable in law.” 7. Ld. AR of the assessee has submitted that the AO has made an addition of Rs. 5 lakhs on account of unexplained investment in mutual funds whereas the assessee has retired from BHEL