ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

271 are mentioned would not satisfy the requirement of law; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice are offended. On the basis of such proceedings, no penalty could be imposed on the assessee; taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

271 are mentioned would not satisfy the requirement of law; The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice are offended. On the basis of such proceedings, no penalty could be imposed on the assessee; taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

u/s 271D of the Act, it is also clear that the Hon'ble Jurisdictional High Court in the case of Thapar Homes Limited reported in 159 taxmann.com 450 has reiterated its stand taken in the earlier case of same name bearing ITA No.19/2021, order dated 11.09.2023, which has also been relied upon by the Ld. AR. Through this order

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

32,050/- was made to the total income of the AY 2014-15, penalty proceedings u/s 271AAB of the Act was initiated on this issue. 2.5 On the basis of incriminating document, it was found that the PATH group has sold a Crusher at Village-Doll, Distt. Dhar. The Crusher was sold in AY 2011-12 but the depreciation

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:

U/S 271 (1)( c) on the ground that there was no satisfaction in the penalty order as well, as both the charges were reiterated in the penalty order. It is also contended that the penalty order is vague and wrong as the AO has invoked Explanation 1 to section 271(1)(c) as referred in Para 3.1.2 of the penalty

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

271(1)(c) stating that such disallowances have been made merely on the ground of difference in opinion in between the assessee and the revenue, wherein assessee being engaged in the main business activity of renting of immovable property offered the income under the head business and profession but the Ld. AO was of the view that such income should

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

271(a)(b)(c)(d).\nUnder section 271AAC(1) an obligation is casted where\nincome determined includes any income referred to in\nsection 68,69,69A,69B, 69C, 69D to pay penalty is addition\nto tax payable u/s 115BBE. While the actual proceeding\nu/s 271AAC(1) later on may be separate & independent but\nwhile determining such income

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

32,00,0000. He was therefore not justified in confirming the penalty of Rs. 1,55,30,000 3.On the facts and in the circumstances of the case, the honorable CIT(A) was not justified in confirming the arguments of the AO that the evidence/ material produced by the appellant before the above-said jurisdictional authority was considered during

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

In the result, appeal for A

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

32,00,0000. He was therefore not justified in confirming the penalty of Rs. 1,55,30,000 3.On the facts and in the circumstances of the case, the honorable CIT(A) was not justified in confirming the arguments of the AO that the evidence/ material produced by the appellant before the above-said jurisdictional authority was considered during

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

In the result, appeal for A

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

32,00,0000. He was therefore not justified in confirming the penalty of Rs. 1,55,30,000 3.On the facts and in the circumstances of the case, the honorable CIT(A) was not justified in confirming the arguments of the AO that the evidence/ material produced by the appellant before the above-said jurisdictional authority was considered during

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee

OM SHANTI MOTORS,BHOPAL vs. ACIT CENTRAL-1, BHOPAL, AAYAKAR BHAWAN, HOSHANGABAD ROAD, ARERA HILLS, BHOPAL - (FRONT OF MAILDA MILL)

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiit(Ss)A Nos.73 To 79/Ind/2024 (Ays: 2009-10 To 2015-16) &

32, Shaheed Bhagat Singh ACITCentral-1 Vs. Chowk, Bhanpur, Bhopal Vidisha Road, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABFO4504C Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 01.04.2025 Date of Pronouncement 04.04.2025 आदेश/ O R D E R Per Bench: This bunch of 25 appeals is filed by assessee