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

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

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

penalty proceedings u/s 271(c) of I.T. Act is initiated separately.” I.T.A. No.91/Jab/2019 C.O.No.01/Jab/2020 5 Assessment Year:2011-12 5. The learned CIT(A), while restricting the addition at the rate of 10% out of the expenses, held as under: “Ground No. 4 & 5:- Through these grounds of appeal the appellant has challenged the addition