VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

INCOME TAX OFFICER, INDORE vs. SEWA SAHKARI SANSTHA MARYADIT TILLOR KHURAD, INDORE

271(1)(c) of the Act of 1961 and no\nsatisfaction was recorded to initiate penalty proceedings under Section\n271D.\n12. The issue involved in the present writ petition is squarely covered\nby the decision of the Supreme Court in Jai Laxmi Rice Mills (supra).\nThe notice issued under Section 271E and the proceedings in pursuance\nthereto are quashed

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. ACIT CENTRAL-2 , BHOPAL

The appeals of the assessee are allowed

Bench: DR. MANISH BORAD, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M JOSHI (Judicial Member)

section 271(1)(b) of the Act, by not furnishing return of income on or before due date for A.Y.2016-17 & consequently imposed penalty at Rs.10,000/- for A.Y.2016-17 u/s 271(1)(b) of the Act.\n\n2.4 That the aforesaid order bears No.ITBA/PNL/F/271(1)(b)/2020-21/1031909289(1) & that the same is dated 27.03.2021 which is hereinafter referred to as the \"Impugned Penalty Order

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. ACIT CENTRAL-2 , BHOPAL

In the result “Impugned Order” is set aside and penalty at

Bench: Dr. Manish Borad & Shri Paresh M Joshi

section 271(1)(b) of the Act, by not furnishing return of income on or before due date for A.Y.2016-17 & consequently imposed penalty at Rs.10,000/- for A.Y.2016-17 u/s 271(1)(b) of the Act. 2.4 That the aforesaid order bears No.ITBA/PNL/F/271(1)(b)/2020-21/1031909289(1) & that the same is dated 27.03.2021 which is hereinafter referred to as the “Impugned Penalty Order

RAJYESHWAR RETAIL TRADE SYSTEMS PVT LTD,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

In the result, the appeal of the assessee is allowed

271(1)(b) of\nthe Act. A show cause notice for penalty u/s 272A(1)(d) of the\nAct dated 29.12.2020 was issued to the assessee requiring him\nto show cause on or before 04.01.2021 as to why penalty of\nRs.10,000/- should not be levied upon the assessee for non-\ncompliance of notice u/s

JAYANT SECURITY AND FINANCE LIMITED ,INDORE vs. ACIT CENTRAL-2, BHOPAL

In the result “Impugned Order” is set aside and penalty at

Bench: Dr. Manish Borad & Shri Paresh M Joshiassessment Year: 2016-17

section 271(1)(b) of the Act, by not furnishing return of income on or before due date for A.Y.2016-17 & consequently imposed penalty at Rs.10,000/- for A.Y.2016-17 u/s 271(1)(b) of the Act. 2.4 That the aforesaid order bears No.ITBA/PNL/F/271(1)(b)/2020-21/1031909289(1) & that the same is dated 30.03.2021 which is heareinafter referred to as the “Impugned Penalty Order

RAJEEV KAPOOR,BHOPAL vs. ACIT 2(1), BHOPAL

Appeal of the assessee is allowed for statistical purpose

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshirajeev Kapoor, Acit-2(1), बनाम/ C/O Arera Auto Centre, Bhopal Vs. E-5, Arera Colony, Bhopal (Pan: Adupk1034D) (Appellant) (Respondent) Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2025 Date Of Pronouncement 16.05.2025

271(1)(c) of the Act was issued on 26.03.2015. A show cause notice too was issued on two occasions I.e. 22.06.2015 and 24.09.2015. It is also recorded that no response has been received from the assessee. 2.3 That the assessee being aggrieved by the “impugned penalty order” prefers first appeal u/s 246A of the Act before

RAJYESHWAR RETAIL TRADE SYSTEMS PVT LTD,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

In the result- Impugned order is set aside and Penalty of

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M. Joshiassessment Year: 2015-16

section 271(1)(b) of the Act by not furnishing its return of income on or before the due date for A.Y.2015-16. That the aforesaid order bears number:-ITBA/PNL/F/271(1)(b)/2020- 21/1031913932(1) and that the same is dated 30.03.2021 which is hereinafter referred to as the “Impugned Penalty Order”. 2.2 That the assessee being aggrieved by the “Impugned

SOURABH SHARMA,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE DELHI, DELHI

The appeal of the assesse is allowed\nfor statistical purpose

penalty proceeding u/s 271(1)(b) of the\nIncome Tax Act is initiated separately\".\n2.4 That the assessee being aggrieved by the aforesaid\n\"impugned assessment order” prefers the first appeal u/s 246A\nof the Act before the Ld. CIT(A) who by the “impugned order\" has\ndismissed the 1st appeal of the assessee on the grounds and\nreasons stated

ASHISH DAULATRAM SARIYA,UJJAIN vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is partly allowed

Bench: Dr. Manish Borad & Shri Paresh M Joshiassessment Year: 2012-13

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal as and by way second appeal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2024-25/1069852312(1) dated 22.10.2024 passed by Ld. CIT(A), passed U/s 250 of the Act which is hereinafter referred to as the “impugned order

RAJ SOYA EXPORT & INVESTMENT LIMITED,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, INDORE

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

Bench: B.M. Biyani & Shri Paresh M Joshiraj Soya Export & Nfac, बनाम/ Investment Limited, Delhi Vs. E-14, Saket Nagar, Indore (Pan: Aaecr8686C) (Appellant) (Revenue) Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 17.07.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1058352847(1) dated 05.09.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year