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

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Subsection (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

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

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Subsection (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

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&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

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&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

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&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

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&

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

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

273B of the Act. 9.3 As regards the validity of the penalty for want of satisfaction we find that the assessment order is completely silent about any violation of section 269T or initiation of penalty u/s 271E of the Act. This is undisputed fact that the AO has not recorded any satisfactory in the assessment order passed u/s

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

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

273B of the Act. 9.3 As regards the validity of the penalty for want of satisfaction we find that the assessment order is completely silent about any violation of section 269T or initiation of penalty u/s 271E of the Act. This is undisputed fact that the AO has not recorded any satisfactory in the assessment order passed u/s

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

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

273B of the Act. 9.3 As regards the validity of the penalty for want of satisfaction we find that the assessment order is completely silent about any violation of section 269T or initiation of penalty u/s 271E of the Act. This is undisputed fact that the AO has not recorded any satisfactory in the assessment order passed u/s

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

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

RSRG DEVBUILD P. LTD,INDORE vs. INCOME TAX OFFICER 4(1), INDORE

u/s 274 r.w.s. section 271(1)(b) for\nimposition of penalty. Ld. AR prayed to delete the penalty having regard to\nthe provision of section 273B

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

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

273B no penalty shall be imposable on the assesse for any failure or default to comply with the provisions of section 269SS and 269TT. 7. On the other hand, Ld. DR has submitted that the provisions of section 271D & 271E are attracted for violation of provision of section 269SS and 269TT of the Act respectively. The levy of penalty under

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

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

273B no penalty shall be imposable on the assesse for any failure or default to comply with the provisions of section 269SS and 269TT. 7. On the other hand, Ld. DR has submitted that the provisions of section 271D & 271E are attracted for violation of provision of section 269SS and 269TT of the Act respectively. The levy of penalty under

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

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

273B no penalty shall be imposable on the assesse for any failure or default to comply with the provisions of section 269SS and 269TT. 7. On the other hand, Ld. DR has submitted that the provisions of section 271D & 271E are attracted for violation of provision of section 269SS and 269TT of the Act respectively. The levy of penalty under

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

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

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\nwe re-produce the same:\n“273B. Notwithstanding anything contained in the provisions of\nclause (b) of sub-section (1) of section 271, ………………, clause (d) of sub-\nsection (1) or sub-section (2) of section 272A, no penalty

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\nwe re-produce the same:\n8. “273B. Notwithstanding anything contained in the provisions of\nclause (b) of sub-section (1) of section 271, ………………, clause (d) of sub-\nsection (1) or sub-section (2) of section 272A, no penalty