THE DCIT (CENTRAL), INDORE vs. M/S KETI CONSTRUCTION (INDIA) LTD. , INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

2 - Through these ground of appeal, the appellant has challenged the levy of penalty of Rs. 50,00,0001- u/s 271(1)(c) of the Income Tax Act and also the initiation of the penalty proceedings u/s 271(1)(c) and also the penalty show cause notice issued u/s 274. It is seen that the appellant filed its return

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

u/s 271(1)(c) of the Act were deleted observing as follows :- 8. We have considered the facts] perused the material on record, and gone through the assessment order and penalty order. A perusal of the penalty order reveals that the AO has rejected the contentions of the assessee on the basis that the undisclosed income is declared as result

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

u/s 271(1)(c) of the Act were deleted observing as follows :- 8. We have considered the facts] perused the material on record, and gone through the assessment order and penalty order. A perusal of the penalty order reveals that the AO has rejected the contentions of the assessee on the basis that the undisclosed income is declared as result

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

u/s 271(1)(c) of the Act were deleted observing as follows :- 8. We have considered the facts] perused the material on record, and gone through the assessment order and penalty order. A perusal of the penalty order reveals that the AO has rejected the contentions of the assessee on the basis that the undisclosed income is declared as result

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

2 (two) limbs have been mentioned. It is not averred in the notice(s) as to whether the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The non mentioning of specific charge in the notice(s) for imposition of penalty u/s 271(1)(c) of the Act vitiates the notice(s) including orders

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

2 (two) limbs have been mentioned. It is not averred in the notice(s) as to whether the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The non mentioning of specific charge in the notice(s) for imposition of penalty u/s 271(1)(c) of the Act vitiates the notice(s) including orders

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

2 (two) limbs have been mentioned. It is not averred in the notice(s) as to whether the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The non mentioning of specific charge in the notice(s) for imposition of penalty u/s 271(1)(c) of the Act vitiates the notice(s) including orders

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

2 (two) limbs have been mentioned. It is not averred in the notice(s) as to whether the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The non mentioning of specific charge in the notice(s) for imposition of penalty u/s 271(1)(c) of the Act vitiates the notice(s) including orders

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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

Appeals of the assessee are allowed mutatis mutandis

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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

Appeals of the assessee are allowed mutatis mutandis

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders

SHRI KULWANT SINGH BHATIA,INDORE vs. THE ADDL. CIT, RANGE-3, INDORE

In the result, all the ix appeals as mentioned above are

Bench: Shri C.M.Garg & Shri O.P.Meenaआ /. सं . अ .

2) in I.T.A. No. 2555/ Mum/2012 order dtd. 28.04.2017 has also held that the notice issued u/s. 274 by the AO is untenable as it suffers from the vice of non-application of mind. In this case though the AO recorded in the assessment order that penalty proceeding under section 271(1)(c) are to be initiated for furnishing

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.

2 (two) limbs have been\nmentioned. It is not averred in the notice(s) as to whether the\nassessee has concealed the particulars of his income or\nfurnished inaccurate particulars of such income. The non\nmentioning of specific charge in the notice(s) for imposition of\npenalty u/s 271(1)(c) of the Act vitiates the notice(s) including\norders