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

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

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

u/s 271(1)(c) of the Income Tax Act, order is bad in law. Assessee must be informed of the ground of the penalty proceedings only through statutory notice. An omnibus notice suffers from the vice of vagueness. 3) The Hon’ble jurisdictional Delhi High Court in the case of PCIT vs. Sahara India Life Insurance

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

u/s 271(1)(b) without appreciating the fact that no notice of hearing and fixation of case was ever served to the assessee. 7.2 This allegation of the assessee is baseless. The Assessing Officer issued several notices at the address of the assessee which was available with department during the assessment proceedings by the Assessing Officer. The Assessment order dated

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

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

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

9. Considering the above factual position in this regard and their being no claim of interest in Profit & Loss Accoun t for any interest paid and no deduction having been allowed for any interest paid in reassessment framed there remains no scope for any enquiry about deduction of tax at source on any interest paid for the purpose of determination

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

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

9. Considering the above factual position in this regard and their being no claim of interest in Profit & Loss Accoun t for any interest paid and no deduction having been allowed for any interest paid in reassessment framed there remains no scope for any enquiry about deduction of tax at source on any interest paid for the purpose of determination

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

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

INCOME TAX OFFICER, WARD 1(3), JABALPUR vs. SHRI SUDHIR KUMAR RAWAT, JABALPUR

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

section (provision of law), as long as the authority has the power in exercise of which the relevant judicial action has been taken, would not defeat the same. This, however, is not the case here. That, for instance, would be the case where the assessee had indeed received cash from or on behalf of his wife, attracting a penalty u/s

HARISH CHAND SONI,JABALPUR vs. INCOME TAX OFFICER WARD(1)1, JABALPUR

In the result, appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 4/Jab/2018 "" " " " " " "  / Assessment Year : 2008-09   Harish Chand Soni, Income Tax Officer, 565, Kotwali Ward Tammarhai, Vs Ward 1 (1), Jabalpur, M.P. Jabalpur Pan : Azvps 8959 C / (Appellant) / (Respondent)         Assessee By : Shri Sanjay Mishra, Adv. Revenue By : Shri Pd Chougule, Dr $ %&'/Date Of Hearing : 13/03/2018 ! "# $ %&' /Date Of Pronouncement: 15/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 29.11.2017 Vide Appeal No.J/Cit/A/I/Jbp/Ito W-1(1)/Jbp/208/2011-12, Arising Out Of Order Under Section 271(1)(C) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 30.03.2011 By The Ito, Ward 1(1), Jabalpur.

Section 271(1)(c) of the Act at Rs.30,000/-, which has been levied by the Assessing Officer on the assessee for not declaring the income on the Harish Chand Soni Vs. ITO AY : 2008-09 turnover carried out through Axis Bank. Learned Counsel has referred and relied upon the judgment of the Karnataka High Court in the 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

9. In the result, the appeal filed by the assessee is allowed for statistical purposes. ITA No.88& 89/Jabalpur/2022, A.Y 2014-15 10. These two appeals are filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi / CIT(A) passed u/s 271(1)(b) and section 250 of the Act. 11. The AO in the course

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) 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 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

9, Ram Mandir Center (NFAC) Road, Katangi, Balaghat (MP)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (MP)-110001. PAN:CAKPM8662A (Appellant) (Respondent) Appellant by: Shri Vijay Bagrecha, CA Respondent by: Shri Alok Bhura, Sr. CIT(DR) O R D E R (A) The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra

9 (1) includes any income referred to in section 68 , section 69, section 69A , section 69B , section 69C or section 69D, the income-tax payable shall be the aggregate of— (a) the amount of income-tax calculated on the income referred to section 68 , section 69, section 69A , section 69B , section 69C or section 69D, at the rate of thirty