SHRI PANKAJ KUMAR RAI,KATNI vs. INCOME TAX OFFICER, WARD -2 , KATNI

In the result, the appeal of the assesse is allowed

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

Section 271(1)(c): Penalty-Concealment-Non-striking off of the irrelevant part while issuing notice u/s 271(1)(c) of the Income

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

section 271(1)(c). That is clearly not the intendment of the Legislature. (4) That on the facts and in the circumstances of the case the levy of penalty is perverse unjustified and uncalled for.” 2 | P a g e J.P.Tobacco Product Pvt.Ltd. vs ACIT 2. Briefly stated facts of the case are that the assessment u/s

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

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

u/s 142(1). The penalty of Rs. 50000/- should be quashed in toto. 4. That The applicant reserves his right to raise additional ground or grounds of appeal those may arise at the time of hearing of this appeal.” 2. The facts of the case are, that the return of income of the assessee for the assessment year

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

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

u/s 142(1). The penalty of Rs. 50000/- should be quashed in toto. 4. That The applicant reserves his right to raise additional ground or grounds of appeal those may arise at the time of hearing of this appeal.” 2. The facts of the case are, that the return of income of the assessee for the assessment year

SURAJ SINGH,SIDHI vs. INCOME TAX OFFICER, REWA

In the result, both the assessee’s appeals are dismissed

Bench: Sh. Sanjay Arora, Hon'Ble

section 147 of the Act on 05.12.2017, pursuant to a notice u/s. 148(1) on 22.3.2017. The said notice, as well as those following it, being u/s. 142(1), dated 31.8.2017 (for 12.9.2017) and 27.10.2017 (for 07.11.2017), were handed over by him to his local tax consultant for further necessary action. It is only later, on receipt of assessment order

SURAJ SINGH,SIDHI vs. INCOME TAX OFFICER, REWA

In the result, both the assessee’s appeals are dismissed

Bench: Sh. Sanjay Arora, Hon'Ble

section 147 of the Act on 05.12.2017, pursuant to a notice u/s. 148(1) on 22.3.2017. The said notice, as well as those following it, being u/s. 142(1), dated 31.8.2017 (for 12.9.2017) and 27.10.2017 (for 07.11.2017), were handed over by him to his local tax consultant for further necessary action. It is only later, on receipt of assessment order

INCOME TAX OFFICER,WARD-1 , REWA vs. BHANU PRATAP SINGH, REWA

In the result, appeal of the Revenue and cross objection of the assessee are dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2007-08 Income Tax Officer V. Bhanu Pratap Singh Ward 1 Nirmal Chhaya Khutehi Rewa Rewa Tan/Pan:Avpps0806G (Appellant) (Respondent) C.O. No.10/Jab/2017 [In Ita No.47/Jab/2017] Assessment Year:2007-08 Bhanu Pratap Singh V. Income Tax Officer Nirmal Chhaya Khutehi Ward 1 Rewa Rewa Tan/Pan:Avpps0806G (Cross Objector) (Respondent)

penalty imposed u/s 271(1)(c) by the assessing officer merely on the ground that the correct section was section

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

section 271(c) of the I. T. Act i.e the Ld. CTT(A) has erred both in law and in facts in upholding the impugned penalty order passed by Ld. AO is arbitrarily, unjustly and without basis in levying penalty of Rs. 4,04,312/- u/s

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

section 271(c) of the I. T. Act i.e the Ld. CTT(A) has erred both in law and in facts in upholding the impugned penalty order passed by Ld. AO is arbitrarily, unjustly and without basis in levying penalty of Rs. 4,04,312/- u/s

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

section 271(c) of the I. T. Act i.e the Ld. CTT(A) has erred both in law and in facts in upholding the impugned penalty order passed by Ld. AO is arbitrarily, unjustly and without basis in levying penalty of Rs. 4,04,312/- u/s

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

section 271(c) of the I. T. Act i.e the Ld. CTT(A) has erred both in law and in facts in upholding the impugned penalty order passed by Ld. AO is arbitrarily, unjustly and without basis in levying penalty of Rs. 4,04,312/- u/s

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

section 271(c) of the I. T. Act i.e the Ld. CTT(A) has erred both in law and in facts in upholding the impugned penalty order passed by Ld. AO is arbitrarily, unjustly and without basis in levying penalty of Rs. 4,04,312/- u/s

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)

penalty under section 271(1)(b) arises out of the assessment, the two cases are taken up together for adjudication. The grounds of appeal in these two cases are as under:- ITA No.-128/JAB/2023 “1. That the Ld. Appellate authority CIT (Appeal) has grossly eared on facts and circumstances of the case to confirm the addition

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)

penalty under section 271(1)(b) arises out of the assessment, the two cases are taken up together for adjudication. The grounds of appeal in these two cases are as under:- ITA No.-128/JAB/2023 “1. That the Ld. Appellate authority CIT (Appeal) has grossly eared on facts and circumstances of the case to confirm the addition

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

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

VENKET RAMAN NARLWAR, THROUGHOUT L/H DR. PRATIMA RAMAN,KATNI vs. INCOME TAX OFFICER -2, KATNI

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshradr. Pratima Raman (L/H Of V. Income Tax Officer-2 Venket Raman Narlwar Aayakar Bhawan, Sahkarita Maryadit) Jhinjhari, Katni-483501. Venket Building Lalita Bhawan, Sawarkar Ward, Katni-483501. Pan:Abhpn5492K (Appellant) (Respondent) Appellant By: Shri Dhiraj Ghai, Ca Respondent By: Shri N. M. Prasad, Sr. Dr-1 O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 12.02.2025 Which In Turn Arose From The Penalty Order Passed Under Section 271(1)(B) Of The Income Tax Act, 1961 (“Act”, For Short) For The Assessment Year 2011-12. The Grounds Of Appeal Of The Assessee Are As Under: -

u/s 271(1)(b) of the Act of Rs.10,000/-. The assessee’s appeal against the order levying penalty was dismissed by the Ld. CIT(A) due to non-compliance of notices by the assessee. The present appeal has been filed by the assessee against order of the Ld.CIT(A). (2.1) At the time of hearing, learned Counsel

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-2, REWA, REWA

In the result, the assessee‟s appeal is dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 250 of the Income Tax Act, 1961 („the Act‟, hereinafter) for the Assessment Year (AY) 2009-10, vide which the ld. CIT(A) has upheld the penalty order passed by the Assessing Officer u/s. 271(1)(b) of the Act. 2. The brief