J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SAGAR

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. J.P.Tobacco Products Vs Acit, Pvt. Ltd., Patharia Phatak, Circle-Sagar. Damoh (M.P.). (Appellant) (Respondent) Pan No. Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

u/s 271(1)(c) of the Act dated 28.06.2010 amounting to Rs.2,72,850/- for furnishing inaccurate particulars of income. On further appeal, Ld.CIT(A) upheld the penalty observing as under:- 7.1.3.DECISION:-“I have carefully considered the submission put forth including the case laws relied upon & the documents 3 | P a g e J.P.Tobacco Product Pvt.Ltd. vs ACIT furnished

RAJESH SINGH,REWA vs. ITO WARD -1,REWA, REWA

In the result, appeal in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.128 & 129/Jab/2023 A.Y. 2010-11 Rajesh Singh, Vs. Income Tax Officer, M/S Pharma Deal Agency, Ward No.8, Ward-1, Rewa, M.P. Mauganj, Distt. Rewa, M.P. Pan:Atrps5702K (Appellant) (Respondent)

U/S 271(1)(b) of IT Act, 1961 which is not based on any concrete finding but was entirely estimated, arbitrary, assumptions & Presumptions and bad in law. 3- That the Assessee crave leaves to raise any other grounds on or before the date of hearing to prove that the order passed is bad.” [[ 2. The facts of the case

RAJESH SINGH,REWA vs. ITO WARD-1 REWA, REWA

In the result, appeal in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.128 & 129/Jab/2023 A.Y. 2010-11 Rajesh Singh, Vs. Income Tax Officer, M/S Pharma Deal Agency, Ward No.8, Ward-1, Rewa, M.P. Mauganj, Distt. Rewa, M.P. Pan:Atrps5702K (Appellant) (Respondent)

U/S 271(1)(b) of IT Act, 1961 which is not based on any concrete finding but was entirely estimated, arbitrary, assumptions & Presumptions and bad in law. 3- That the Assessee crave leaves to raise any other grounds on or before the date of hearing to prove that the order passed is bad.” [[ 2. The facts of the case

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

271 C was, not correctly levied and may kindly be quashed/deleted. 4. The appellant prays that the order of CIT(A) on the above grounds be set aside on natural grounds too as CIT(A) fixed the appeal hearing dates in Corona Pandemic period and hence sufficient opportunity was not given to assessee to reply and present his case

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

271 C was, not correctly levied and may kindly be quashed/deleted. 4. The appellant prays that the order of CIT(A) on the above grounds be set aside on natural grounds too as CIT(A) fixed the appeal hearing dates in Corona Pandemic period and hence sufficient opportunity was not given to assessee to reply and present his case

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

271 C was, not correctly levied and may kindly be quashed/deleted. 4. The appellant prays that the order of CIT(A) on the above grounds be set aside on natural grounds too as CIT(A) fixed the appeal hearing dates in Corona Pandemic period and hence sufficient opportunity was not given to assessee to reply and present his case

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

271 C was, not correctly levied and may kindly be quashed/deleted. 4. The appellant prays that the order of CIT(A) on the above grounds be set aside on natural grounds too as CIT(A) fixed the appeal hearing dates in Corona Pandemic period and hence sufficient opportunity was not given to assessee to reply and present his case

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

271 C was, not correctly levied and may kindly be quashed/deleted. 4. The appellant prays that the order of CIT(A) on the above grounds be set aside on natural grounds too as CIT(A) fixed the appeal hearing dates in Corona Pandemic period and hence sufficient opportunity was not given to assessee to reply and present his case

SALEEM AHMED KHAN, BOON ELECTRONIC, CORPORATION MARKET NAUDARA BRIDGE,JABALPUR,JABALPUR vs. INCOME TAX OFFICER , WARD 2(1) , JABALPUR, JABALPUR

In the result, the appeal in ITA No 88/Jab/2022 is not maintainable, ITA

section 250 of the Act. 11. The AO in the course of hearing proceedings has issued notice u/s 142(1) of the Act on various dates, whereas the assessee could not complied with the notices and the assessee has not disclosed the reasonable cause for non compliance to the notice u/s 142(1) of the Act therefore

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.

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 and the issue involved is also identical, all these appeals are decided

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.

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 and the issue involved is also identical, all these appeals are decided

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.

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 and the issue involved is also identical, all these appeals are decided

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.

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 and the issue involved is also identical, all these appeals are decided

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.

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 and the issue involved is also identical, all these appeals are decided

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.

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 and the issue involved is also identical, all these appeals are decided

SHRI MANOJ KUMAR BAN SHYAM BAND,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 98 & 99/Jab/2013 "" " " " " " "  / Assessment Year : 2007-08   Shri Manoj Kumar Ben, Income Tax Officer, Shri Shyam Band, Near Vs Ward 1 (1), Lordganj Thana, Jabalpur Jabalpur Pan : Agopb 2241 C / (Appellant) / (Respondent)         Assessee By : Sh. M.M. Nema, Adv. Revenue By : Sh. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:-

penalty proceedings u/s 271(1)(c), are directed against the order of ld. CIT(A) dated 23.07.2012 and 24.07.2012 respectively for Assessment Year 2007-08. Since the issue involved in these appeals is common, both these appeals were heard together and are being disposed of by this consolidated order for the sake of convenience. 2. First we take

TRIYUGI NARAYAN DWIWEDI,REWA vs. INCOME TAX OFFICER - WARD - 1, REWA

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2016-17 Triyugi Narayan Dwivedi V. Income Tax Officer Ward No.03, Bramhan Tola Ward-1 Dhari Khadda, Semariya Distt- Kothi Compound Becides Rewa-486001. Family Court, Rewa- 486001. Pan: Bhbpd4469B (Appellant) (Respondent) Appellant By: Ms. Apoorva Garg, Ca Shri Kng Pillai, Advocate Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 17 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

17 09 2025 Date of pronouncement: 18 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.10.2024, pertaining to the assessment year 2016-17. The assessee has raised the following grounds

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (DHAMKI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

u/s. 132(4) of Sh. Ghanshyam Patel, Mining Manager, dated 17/10/2014 and Sh. Nitin Sharma (NS)(during search & seizure on Samdariya Group (SG) in May, 2013). Sh. Ghanshyam Patel, in answer to Questions 11, 12, and 16, admitted to multiple (3 - 4) trips on a single transit-pass (TP), justifying the non-recording of the weight on the TP dated