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

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

penalty order passed under section 271(1)(c) on 9.02.2022, both for the assessment year 2013-14. As both the orders emanate out of common issues, they are being taken up together for the sake of convenience. The grounds of appeal are as under: - “1. That 1. Prayer to Restore the Appeal and Consider Submission on Merits The appellant most

M/S SHRI KALYANIKA INFRA ,JABALPUR vs. D.C.I.T.,, JABALPUR

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

u/s 271(1)(c). 2. The levy of penalty is illegal for various reasons, which inter alia includes the reason that the LAO was not clear as to for which limb of section 271(1)(c) the penalty was being levied that is whether it was for furnishing inaccurate particulars of income or for concealment of income

M/S TARUN DEVCON ,JABALPUR vs. D.C.I.T.,, JABALPUR

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

u/s 271(1)(c). 2. The levy of penalty is illegal for various reasons, which inter alia includes the reason that the LAO was not clear as to for which limb of section 271(1)(c) the penalty was being levied that is whether it was for furnishing inaccurate particulars of income or for concealment of income

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

2. Briefly stated facts are that the case of the assessee was reopened and taken up scrutiny assessment. During the course of assessment proceedings, there was no compliance on behalf of the assessee. Therefore, the Assessing Officer initiated penalty proceedings u/s 271(1)(b) of the Income Tax Act 1961 (“Act”, for short) for non-compliance of notice u/s