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

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\n4.5 The above judgment shall squarely cover mutatis mutandis\nfollowing appeals too:\nName of assessee

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

Appeals of the assessee are allowed mutatis mutandis

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\nPage 27 of 29\nPrem Chawla & other\nITA Nos.673 to 684/Ind/2024 & 755/Ind/2024-AY

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\N\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Nacit-1(1),\Ng-2/161, Gulmohar\Nbhopal\Ncolony,\Nbhopal\Nबनाम /\Nvs.\N(Assessee/Appellant)\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\n\n4.5 The above judgment shall squarely cover mutatis mutandis\nfollowing appeals

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

Appeals of the assessee are allowed mutatis mutandis

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\nPage 27 of 29\nPrem Chawla & other\nITA Nos.673 to 684/Ind/2024 & 755/Ind/2024-

PREM CHAWLA LEGAL HEIR OF LATE SMT SUDESH CHAWLA,BHOPAL vs. ASSTT. COMM. OF I.TAX 1(1) BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 19.03.2025\Ndate Of Pronouncement 07.

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\n4.5 The above judgment shall squarely cover mutatis mutandis\nfollowing appeals too:\nName of assessee

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\n4.5 The above judgment shall squarely cover mutatis mutandis\nfollowing appeals too:\nName of assessee

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\nPrem Chawla & other\nITA Nos.673 to 684/Ind/2024 & 755/Ind/2024- AY 2000-2001to 2006-07\n4.5

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, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Nacit-1(1),\Ncolony,\Nbhopal\Nbhopal\Nबनाम /\Nvs.\N(Assessee/Appellant)\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

U/s 271(1)(c) of the\nAct is raised before us which is final fact finding authority and\nissue of any prejudice, laches, etc. just does not arises as\nassessee has perse raised a legal issue only which we have\nfound to have a substance.\nPrem Chawla & other\nITA Nos.673 to 684/Ind/2024 & 755/Ind/2024- AY 2000-2001to 2006-07\n4.5

PRAMOD KUMAR GUPTA,BHOPAL vs. DCIT CIRCLE 5 (1)- BHOPAL, BHOPAL

In the result appeal of the assessee is allowed, penalty is\ndeleted

250 of the\nAct, which is herein after referred to as the “Impugned\norder\". The Relevant Assessment year is 2010-11 and the\ncorresponding previous year period is from 01.04.2009 to\n31.03.2010.\n2.\nFactual Matrix\n2.1 That as and by way of a penalty order made u/s 271(1)(c)\nof the Act wherein the penalty of Rs.6

SANJAY KUMAR AGRAWAL,BURHANPUR vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL-1, INDORE

u/s Section 274 sets in motion the penalty-\nproceeding. According to Ld. AR, the aforesaid notice issued by AO is very\nmuch vague in as much it contains stereotype language of section 271(1)(c).\nThe Ld. AR contended that by mentioning that the assessee has “concealed\nthe particulars of income” or “furnished inaccurate particulars of income\",\nthe

RIYAZ QURESHI ,JHABUA vs. INCOME TAX OFFICER, JHABUA

Appeals are allowed

4 & 5 of penalty-order, the AO has clearly\nmentioned that the assessee did not participate in response to the\nnotice dated 26.12.2017 issued by AO u/s 274. Therefore, the\ndecision of Hon'ble Calcutta High Court is not applicable.\n(ii) Veena Estate (P) Ltd. Vs. CIT (2024) 158 taxmann.com 341\n(Bombay) - This case had unique facts

RIYAZ QURESHI ,JHABUA vs. INCOME TAX OFFICER, INCOME TAX

Appeals are allowed

4 & 5 of penalty-order, the AO has clearly\nmentioned that the assessee did not participate in response to the\nnotice dated 26.12.2017 issued by AO u/s 274. Therefore, the\ndecision of Hon'ble Calcutta High Court is not applicable.\n(ii) Veena Estate (P) Ltd. Vs. CIT (2024) 158 taxmann.com 341\n(Bombay) - This case had unique facts

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

4,5,6,7,8,9,11&12 has\nobserved and recorded as under:-\n“1. These writ petitions are being decided by this order as the facts and\nissues involved are same. Though in some of the cases penalty under\nSection 271D and in others under Section 271E of the Income Tax Act,\n1961 (hereafter

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

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