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

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

1)(c) without demonstrating that the appellant had either concealed income or furnished inaccurate particulars thereof. The appellant had no willful intent or knowledge of A.Y. 2013-14 Dinesh Jat non-compliance, and in fact, made multiple efforts to clarify and participate once the matter came to light. 3. Prayer for Parity With AY 2014-15: Same Facts, Penalty

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

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

1)(c) without demonstrating that the appellant had either concealed income or furnished inaccurate particulars thereof. The appellant had no willful intent or knowledge of A.Y. 2013-14 Dinesh Jat non-compliance, and in fact, made multiple efforts to clarify and participate once the matter came to light. 3. Prayer for Parity With AY 2014-15: Same Facts, Penalty

SMT. LALITA BAI KHANDELWAL vs. INCOME TAX OFFICER WARD 1,

In the result, appeal of the assessee is allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2007-08 Smt. Lalita Bai Khandelwal V. Income Tax Officer Mangalwara Chouraha Ward 1 Babai, Hoshangabad

1. ITO vs. Lakhmani Mewal Das, 103 ITR 437. 2. C.I.T. vs. Jet Airways (I) Ltd. [2011] 311 ITR 236. 3. ITO vs. Shri Khajanchand Chhabra in ITA No.164/JAB/2006, passed on 2/8/2006. 3. The ld. D.R., on the other hand, has placed strong reliance on the impugned order. 4. A reading of the reasons recorded by the A.O. for forming

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

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

153(2)). There is in fact no, nor could be any, dispute on this aspect of the matter. The assessment proceedings were accordingly commenced, and the subsequent death of the MKJ during the assessment proceedings would not operate to disrupt or impair this jurisdiction, 2 Saurabh Singhai v. ITO since validly assumed, in any manner. Assessment was finally framed