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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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\N\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)\N\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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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 Act the entire penalty\nimposed by Ld. CIT(A) in impugned order deserves to be set aside\nby this Tribunal. Further law in this regard is fairly settled. The\nLd. AR then invited our attention to paper book page 1 to 6 which\nare copies of notice(s) all dated 19.03.2013 and follow

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

u/s 271(1)(c) of the Act , the entire penalty imposed by Ld. CIT(A) in impugned order deserves to be set aside by this Tribunal. Further law in this regard is fairly settled. The Ld. AR then invited our attention to paper book page 1 to 6 which are copies of notice(s) all dated 19.03.2013 and follow

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

section 271(1)(c) cannot be invoked in the search cases 5.1.11 The appellant also get support from the decision of Honourable M. P. High Court which has also been upheld by the Honourable Supreme Court in the case of CIT Vis Suresh Chand Mittal (2001) 251 ITR 9, wherein it was held that where the assessee filed revised return

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

Section 271(1)(c) of the Act of 1961, the penalty proceedings\nhad been initiated, i.e., whether for concealment of particulars of income or\nfurnishing of inaccurate particulars. The Tribunal while allowing the appeal of\nthe assessee, had relied on the decision of the Division Bench of Karnataka\nHigh Court decision in the case of CIT V/s. Manjunatha Cotton Ginning

VIJAY CHOUDHARY,ANDHERI MUMBAI vs. ACIT 1(2), INDORE

Appeals are allowed

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

u/s 274 sets in motion the penalty- proceeding. According to Ld. AR, the notice issued by AO is very much vague in as much it contains stereotype language of section 271(1)(c). The Ld. AR contended that by mentioning that the assessee has “concealed the particulars of income or furnished inaccurate particulars of income” and without striking the inapplicable

VIJAY CHOUDHARY,MUMBAI vs. ACIT 1(2), INDORE

Appeals are allowed

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

u/s 274 sets in motion the penalty- proceeding. According to Ld. AR, the notice issued by AO is very much vague in as much it contains stereotype language of section 271(1)(c). The Ld. AR contended that by mentioning that the assessee has “concealed the particulars of income or furnished inaccurate particulars of income” and without striking the inapplicable