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

6,28,330 Infrastructure Keti Sangam 2007-08 -do- 3,80,020 Infrastructure Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. Name of assessee A.Y. Penalty u/s Amount Rs. 271AAA Keti-T 2011-12 -do- 43,94,610 Construction Keti Sangam 2011-12 -do- 25,14,100 Infrastructure Keti Sangam 2012-13 -do- 25,07,250 Infrastcucture 4. We would

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

6,28,330 Infrastructure Keti Sangam 2007-08 -do- 3,80,020 Infrastructure Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. Name of assessee A.Y. Penalty u/s Amount Rs. 271AAA Keti-T 2011-12 -do- 43,94,610 Construction Keti Sangam 2011-12 -do- 25,14,100 Infrastructure Keti Sangam 2012-13 -do- 25,07,250 Infrastcucture 4. We would

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

6,25,000/- under section 271AAA of the Income-Tax Act, 1961 deserves to be quashed. 1.4.1] The aforesaid issue is squarely covered in favour of the appellant by the decision of the Hon’ble ITAT Chandigarh Bench in the case of Gillco Developers and Builders (P.) Ltd. v. DCIT, Central Circle-II, Chandigarh as reported in [2017] 85 taxmann.com

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

6,25,000/- under section 271AAA of the Income-Tax Act, 1961 deserves to be quashed. 1.4.1] The aforesaid issue is squarely covered in favour of the appellant by the decision of the Hon’ble ITAT Chandigarh Bench in the case of Gillco Developers and Builders (P.) Ltd. v. DCIT, Central Circle-II, Chandigarh as reported in [2017] 85 taxmann.com

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 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

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

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\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,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\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

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

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