SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

MUKESH KUMAR RANKA,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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

SHRI GAURAV SHARMA,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, all the six appeals of the assessee

Bench: Shri Kul Bharat & Shri Manish Borad

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

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

penalty order Rajesh Kumar Rathore 6 ITA No. 533/Ind/2025 dated 25.09.2023, which was admittedly appealable up to 23.10.2023. The delay has been attributed to the appellant's lack of education and unawareness of the reassessment

M/S. PRAKASH ASHPHLTING & TOO HIGHWAY LTD.,INDORE vs. THE ACIT, (CENTRAL)-1, INDORE

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

penalty-matter, although Ld. AR harped on the legal submission that if the reassessment-order is declared as invalid, the penalty

ACIT(CENTRAL)-1, INDORE vs. PRAKASH ASPHALTINGS & TOLL HIGHWAYS (INDIA) LTD., MHOW

In the result, assessee’s ITA No

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2008-09 Prakash Asphaltings & Toll Acit (Central)-1 Of Highway (India) Ltd., Indore बनाम/ 76, Mall Road, Vs. Mhow (Appellant / Assessee) (Respondent / Revenue) Assessment Year: 2008-09 Acit, Central-1, Prakash Asphaltings & Indore Toll Of Highway (India) बनाम/ Ltd., 76, Mall Road, Vs. Mhow (Appellant / Revenue) (Respondent / Assessee)

penalty-matter, although Ld. AR harped on the legal submission that if the reassessment-order is declared as invalid, the penalty

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

penalty orders is given by the AO, however, as evident from the reassessment order itself very nominal and token penalties