M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

250 Infrastcucture 4. We would first take up 9 appeals bearing ITA Nos. 1341/Ind/2016, 1343/Ind/2016, 1342/Ind/2016, 516/Ind/2017, 515/Ind/2016, 513/Ind/2017, 1344/Ind/2016, 514/Ind/2017 and 512/Ind/2017 relating to penalty u/s 271(1)(c) of the Act. On going through the grounds of appeal filed by different assessees we find that they are common and the assessee has challenged the legality of the notices

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

250 Infrastcucture 4. We would first take up 9 appeals bearing ITA Nos. 1341/Ind/2016, 1343/Ind/2016, 1342/Ind/2016, 516/Ind/2017, 515/Ind/2016, 513/Ind/2017, 1344/Ind/2016, 514/Ind/2017 and 512/Ind/2017 relating to penalty u/s 271(1)(c) of the Act. On going through the grounds of appeal filed by different assessees we find that they are common and the assessee has challenged the legality of the notices

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

250 Infrastcucture 4. We would first take up 9 appeals bearing ITA Nos. 1341/Ind/2016, 1343/Ind/2016, 1342/Ind/2016, 516/Ind/2017, 515/Ind/2016, 513/Ind/2017, 1344/Ind/2016, 514/Ind/2017 and 512/Ind/2017 relating to penalty u/s 271(1)(c) of the Act. On going through the grounds of appeal filed by different assessees we find that they are common and the assessee has challenged the legality of the notices

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page

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

271(1)(c) of the Act, it does not contain the ingredients of section 271AAB of the Act. Under these facts the notice is improper and is not in accordance with requirement of law. The assessing officer is expected to make his direction clear as to which clause of section 271AAB of the Act, he wishes to invoke. There

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

250 (Mad).” 15. Ld. AR next submitted that he would also like to address one more point adopted by Ld. PCIT(Central) for cancellation of registration. He submitted that the Ld. PCIT(Central) has alleged violation of section 13(3) by assessee [on account of payments made to or for the benefit of interested persons] and noted that the violation

SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

u/s 292BB of the Act. Therefore, we hereby quash the penalty order.” [Emphasis Supplied] 1.4.4] The Hon’ble ITAT Chennai Bench in the case of DCIT Vs. Shri R. Elangovan [ITA No. 1199/CHNY/2017] has categorically held that: “5…………..It is clear from the Sub Section (3) of Section 271 AAB that Sections 274 and Section 275 of the Act shall

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

SMT. SARITA 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

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

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

4(a). Subsequently, during the pendency of appeal, appellant was issued various notices of hearing u/s. 250 of the I.T Act as applicable to assessment order u/s. 147 r.w.s 144 of IT Act for AY 2014-15, dated 01.01.2025 (Enablement of Communication hearing notice), 09.05.2025, Page 7 of 25 MALA DHIRENDRA SINGH ITA No. 790&791/Ind/2025 - A.Y.2014-15 17.06.2025 and latest

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

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

4(a). Subsequently, during the pendency of appeal, appellant was issued various notices of hearing u/s. 250 of the I.T Act as applicable to assessment order u/s. 147 r.w.s 144 of IT Act for AY 2014-15, dated 01.01.2025 (Enablement of Communication hearing notice), 09.05.2025, Page 7 of 25 MALA DHIRENDRA SINGH ITA No. 790&791/Ind/2025 - A.Y.2014-15 17.06.2025 and latest

M/S PUMARTH INFRASTRUCTURE PRIVATE LIMITED,INDORE vs. THE ASSTT COMMISSIONER OF INCOME TAX CIRCLE - 4(1), AAYKAR BHAWAN, INDORE

Appeals are allowed for statistical purposes

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

250 on 30/08/2024 for A.Y. 2009-10 by CIT(Appeals)-3 Bhopal upholding the penalty of Rs. 8,00,000/- imposed u/s 271(1)(c) in respect of addition sustained by the Hon'ble ITAT in quantum Appeal is wholly illegal, unlawful and against the principles of natural justice. d. That on the facts and circumstances of the case

M/S PUMARTH INFRASTRUCTURE,INDORE vs. THE ASST COMMISSIONER IF INCOME TAX CIRCLE 4(1), AAYKAR BHAWAN , INDORE

Appeals are allowed for statistical purposes

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

250 on 30/08/2024 for A.Y. 2009-10 by CIT(Appeals)-3 Bhopal upholding the penalty of Rs. 8,00,000/- imposed u/s 271(1)(c) in respect of addition sustained by the Hon'ble ITAT in quantum Appeal is wholly illegal, unlawful and against the principles of natural justice. d. That on the facts and circumstances of the case

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

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

250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India - 30 ITJ 197 (SC): In this case, the Hon'ble Court held that