M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

E R Per Bench: These four (4) appeals by the assessee are directed against the four separate orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore all dated 01.03.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y. 2007-08 to 2010-11 respectively. The assessee has raised common grounds

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

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

E R Per Bench: These four (4) appeals by the assessee are directed against the four separate orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore all dated 01.03.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y. 2007-08 to 2010-11 respectively. The assessee has raised common grounds

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

E R Per Bench: These five (5) appeals by the assessee are directed against the five separate orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore all dated 01.02.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y. 2008-09, 2011-12 to 2014-15 respectively. The assessee has raised

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

E R Per Bench: These five (5) appeals by the assessee are directed against the five separate orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore all dated 01.02.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y. 2008-09, 2011-12 to 2014-15 respectively. The assessee has raised

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

E R Per Bench: These five (5) appeals by the assessee are directed against the five separate orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore all dated 01.02.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y. 2008-09, 2011-12 to 2014-15 respectively. The assessee has raised

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

E R Per Bench: These five (5) appeals by the assessee are directed against the five separate orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore all dated 01.02.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y. 2008-09, 2011-12 to 2014-15 respectively. The assessee has raised

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, the appeal filed by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

E R PER VIJAY PAL RAO, JM: This appeal by the Assesse is directed against order dated 03.11.2022 of Commissioner of Income Tax Indore dated 01.02.2018 arising from penalty levied u/s 271C of the Income Tax Act for A.Y.2011- 12. 2. Earlier this appeal of the assessee was disposed of by this Tribunal vide composite order dated 25.10.2019. Thereafter

VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

u/s 142(1) dated 19.02.2021. Ld.\nAR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same:\n“273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ………………, clause (d) of sub-section (1) or sub-section (2) of section 272A, no penalty shall be imposable

VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

u/s 142(1) dated 19.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same:\n\n“273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ………………, clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty shall be\nimposable

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

E R Per Bench: The captioned seven appeals for seven assessment-years [“AY”] 2013-14 to 2019-20 are filed by assessee challenging seven separate orders of first- appeal, all dated 27.09.2024 and all passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], by which respective seven penalty-orders dated 26.03.2021/30.03.2021 passed by ACIT, Central Circle

VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

u/s 142(1) dated 19.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty shall be imposable

VIJAYA DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

Appeals are allowed

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

u/s 142(1) dated 19.02.2021. Ld. AR/assessee is harping on the provision of section 273B, therefore at first we re-produce the same: “273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, ……., clause (d) of sub- section (1) or sub-section (2) of section 272A, no penalty shall be imposable