DINESH JAT,SAGAR vs. CIT(A), NFAC

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

u/s 271(1)(c) is unsustainable in law and facts. 2. Penalty Confirmed Without Establishing Concealment or Inaccurate Particulars The Hon'ble CIT(A) erred in confirming the penalty under section 271(1)(c) without demonstrating that the appellant had either concealed income or furnished inaccurate particulars thereof. The appellant had no willful intent or knowledge

DINESH JAT,SAGAR vs. CIT (A), SAGAR

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

u/s 271(1)(c) is unsustainable in law and facts. 2. Penalty Confirmed Without Establishing Concealment or Inaccurate Particulars The Hon'ble CIT(A) erred in confirming the penalty under section 271(1)(c) without demonstrating that the appellant had either concealed income or furnished inaccurate particulars thereof. The appellant had no willful intent or knowledge

RANJEET SHIVHARE,BETUL vs. DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL)-1, BHOPAL

In the result, all fourteen appeals filed by the assessee(s) are allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 53 To 59/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Ranjeet Shivhare, Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Arups 3197 F Bhopal ""./ Ita Nos. 62 To 68/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Smt. Sunita Shivhare Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Bdgps 4272 Q Bhopal / (Appellant) / (Respondent)         Assessee By : Shri Dhiraj Ghai, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Bench :- This Bunch Of Fourteen Appeals By Two Assessees (Seven Appeals Each) Have Been Filed Against Two Separate Orders Of Learned Commissioner Of Income-Tax (Appeals)-3, Bhopal (Mp) Dated 02.08.2017 In The Case Smt. Sunita Shivhare & Dated 11.08.2017 In The Case Of Shri Ranjeet Shivhare, Arising Out Of Order U/S 271(1)(B) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Framed By The Dcit (Central)-1, Bhopal Imposing Penalty Of Rs.10,000/- Each In Assessment Years 2010-11 To 2016- 17. Since All These Appeals Pertain To The Same Group & The Issue Involved Is Also Identical, All These Appeals Are Decided By This Consolidated Order For The Sake Of Convenience.

Section 132 was carried out in the case of the assessee(s) on 07.01.2016. Assessee(s) was asked to file the returns of income u/s 153 A for all the A.Ys 2010-11 to 2015-16 vide notice dated 27.10.2016. Thereafter, the Assessing Officer issued notices u/s 142(1) with questionnaires for A.Ys

RANJEET SHIVHARE,BETUL vs. DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL)-1, BHOPAL

In the result, all fourteen appeals filed by the assessee(s) are allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 53 To 59/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Ranjeet Shivhare, Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Arups 3197 F Bhopal ""./ Ita Nos. 62 To 68/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Smt. Sunita Shivhare Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Bdgps 4272 Q Bhopal / (Appellant) / (Respondent)         Assessee By : Shri Dhiraj Ghai, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Bench :- This Bunch Of Fourteen Appeals By Two Assessees (Seven Appeals Each) Have Been Filed Against Two Separate Orders Of Learned Commissioner Of Income-Tax (Appeals)-3, Bhopal (Mp) Dated 02.08.2017 In The Case Smt. Sunita Shivhare & Dated 11.08.2017 In The Case Of Shri Ranjeet Shivhare, Arising Out Of Order U/S 271(1)(B) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Framed By The Dcit (Central)-1, Bhopal Imposing Penalty Of Rs.10,000/- Each In Assessment Years 2010-11 To 2016- 17. Since All These Appeals Pertain To The Same Group & The Issue Involved Is Also Identical, All These Appeals Are Decided By This Consolidated Order For The Sake Of Convenience.

Section 132 was carried out in the case of the assessee(s) on 07.01.2016. Assessee(s) was asked to file the returns of income u/s 153 A for all the A.Ys 2010-11 to 2015-16 vide notice dated 27.10.2016. Thereafter, the Assessing Officer issued notices u/s 142(1) with questionnaires for A.Ys

RANJEET SHIVHARE,BETUL vs. DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL)-1, BHOPAL

In the result, all fourteen appeals filed by the assessee(s) are allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 53 To 59/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Ranjeet Shivhare, Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Arups 3197 F Bhopal ""./ Ita Nos. 62 To 68/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Smt. Sunita Shivhare Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Bdgps 4272 Q Bhopal / (Appellant) / (Respondent)         Assessee By : Shri Dhiraj Ghai, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Bench :- This Bunch Of Fourteen Appeals By Two Assessees (Seven Appeals Each) Have Been Filed Against Two Separate Orders Of Learned Commissioner Of Income-Tax (Appeals)-3, Bhopal (Mp) Dated 02.08.2017 In The Case Smt. Sunita Shivhare & Dated 11.08.2017 In The Case Of Shri Ranjeet Shivhare, Arising Out Of Order U/S 271(1)(B) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Framed By The Dcit (Central)-1, Bhopal Imposing Penalty Of Rs.10,000/- Each In Assessment Years 2010-11 To 2016- 17. Since All These Appeals Pertain To The Same Group & The Issue Involved Is Also Identical, All These Appeals Are Decided By This Consolidated Order For The Sake Of Convenience.

Section 132 was carried out in the case of the assessee(s) on 07.01.2016. Assessee(s) was asked to file the returns of income u/s 153 A for all the A.Ys 2010-11 to 2015-16 vide notice dated 27.10.2016. Thereafter, the Assessing Officer issued notices u/s 142(1) with questionnaires for A.Ys

RANJEET SHIVHARE,BETUL vs. DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL)-1, BHOPAL

In the result, all fourteen appeals filed by the assessee(s) are allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 53 To 59/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Ranjeet Shivhare, Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Arups 3197 F Bhopal ""./ Ita Nos. 62 To 68/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Smt. Sunita Shivhare Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Bdgps 4272 Q Bhopal / (Appellant) / (Respondent)         Assessee By : Shri Dhiraj Ghai, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Bench :- This Bunch Of Fourteen Appeals By Two Assessees (Seven Appeals Each) Have Been Filed Against Two Separate Orders Of Learned Commissioner Of Income-Tax (Appeals)-3, Bhopal (Mp) Dated 02.08.2017 In The Case Smt. Sunita Shivhare & Dated 11.08.2017 In The Case Of Shri Ranjeet Shivhare, Arising Out Of Order U/S 271(1)(B) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Framed By The Dcit (Central)-1, Bhopal Imposing Penalty Of Rs.10,000/- Each In Assessment Years 2010-11 To 2016- 17. Since All These Appeals Pertain To The Same Group & The Issue Involved Is Also Identical, All These Appeals Are Decided By This Consolidated Order For The Sake Of Convenience.

Section 132 was carried out in the case of the assessee(s) on 07.01.2016. Assessee(s) was asked to file the returns of income u/s 153 A for all the A.Ys 2010-11 to 2015-16 vide notice dated 27.10.2016. Thereafter, the Assessing Officer issued notices u/s 142(1) with questionnaires for A.Ys

RANJEET SHIVHARE,BETUL vs. DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL)-1, BHOPAL

In the result, all fourteen appeals filed by the assessee(s) are allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 53 To 59/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Ranjeet Shivhare, Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Arups 3197 F Bhopal ""./ Ita Nos. 62 To 68/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Smt. Sunita Shivhare Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Bdgps 4272 Q Bhopal / (Appellant) / (Respondent)         Assessee By : Shri Dhiraj Ghai, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Bench :- This Bunch Of Fourteen Appeals By Two Assessees (Seven Appeals Each) Have Been Filed Against Two Separate Orders Of Learned Commissioner Of Income-Tax (Appeals)-3, Bhopal (Mp) Dated 02.08.2017 In The Case Smt. Sunita Shivhare & Dated 11.08.2017 In The Case Of Shri Ranjeet Shivhare, Arising Out Of Order U/S 271(1)(B) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Framed By The Dcit (Central)-1, Bhopal Imposing Penalty Of Rs.10,000/- Each In Assessment Years 2010-11 To 2016- 17. Since All These Appeals Pertain To The Same Group & The Issue Involved Is Also Identical, All These Appeals Are Decided By This Consolidated Order For The Sake Of Convenience.

Section 132 was carried out in the case of the assessee(s) on 07.01.2016. Assessee(s) was asked to file the returns of income u/s 153 A for all the A.Ys 2010-11 to 2015-16 vide notice dated 27.10.2016. Thereafter, the Assessing Officer issued notices u/s 142(1) with questionnaires for A.Ys

RANJEET SHIVHARE,BETUL vs. DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL)-1, BHOPAL

In the result, all fourteen appeals filed by the assessee(s) are allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 53 To 59/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Ranjeet Shivhare, Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Arups 3197 F Bhopal ""./ Ita Nos. 62 To 68/Jab/2017 "" " " " " " "  / Assessment Year : 2010-11 To 2016-17   Smt. Sunita Shivhare Deputy Commissioner Of C-29, Civil Lines, Vs Income-Tax Betul (Mp) Cenral-1, Pan : Bdgps 4272 Q Bhopal / (Appellant) / (Respondent)         Assessee By : Shri Dhiraj Ghai, Ca Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 15/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Bench :- This Bunch Of Fourteen Appeals By Two Assessees (Seven Appeals Each) Have Been Filed Against Two Separate Orders Of Learned Commissioner Of Income-Tax (Appeals)-3, Bhopal (Mp) Dated 02.08.2017 In The Case Smt. Sunita Shivhare & Dated 11.08.2017 In The Case Of Shri Ranjeet Shivhare, Arising Out Of Order U/S 271(1)(B) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “The Act”) Framed By The Dcit (Central)-1, Bhopal Imposing Penalty Of Rs.10,000/- Each In Assessment Years 2010-11 To 2016- 17. Since All These Appeals Pertain To The Same Group & The Issue Involved Is Also Identical, All These Appeals Are Decided By This Consolidated Order For The Sake Of Convenience.

Section 132 was carried out in the case of the assessee(s) on 07.01.2016. Assessee(s) was asked to file the returns of income u/s 153 A for all the A.Ys 2010-11 to 2015-16 vide notice dated 27.10.2016. Thereafter, the Assessing Officer issued notices u/s 142(1) with questionnaires for A.Ys