SH. NARENDAR KUMAR AGARWAL,JAWALI BHAWAN, STATION ROAD, ALWAR vs. PCIT, JAIPUR-1, JAIPUR

In the result the appeal of the assessee is allowed

disallowance or any other adverse action. Thus, none of the conditions of clause (a) & (b) of Explanation 2 to section 263 is attracted. Hence, the order passed by AO can’t be branded as erroneous and prejudicial to the interest of revenue. 3. It may be noted that Sh. Ramawtar Agarwal, father of assessee purchased 5 bigha of agricultural land

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F cannot be applied where the return is required to be furnished u/s 153C read with section 153A of the Income-tax Act. Although there is no minimum time required to be give in the notice to be issued u/s 153A for filing the return and also no separate form has been prescribed, however, assessee was under legal obligation

KAUSHLENDRA SINGH,JAIPUR vs. ITO WARD-5(3) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

section 147 of the Income Tax Act, 1961. ITNS-150 showing calculation of fax and interest chargeable, if any, is attached herewith part of this order. The penalty proceeding u/s 271F and 271(1)(c) of the IT Act is hereby initiated. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(A). Before

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical

271F of the Act) Shri Shailendra Garg Chak 5 M, Kesrisinghpur, Ganganagar - 335 027 बनाम Vs. The ACIT Circle-6 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: ACQPG 4440 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent 2 ITA NO. 7/JP/2024 AND ANOTHER SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR आयकरअपीलसं. / ITA Nos. 1557 & 1564 /JP/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 (Penalty

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

271F of the Act)\n| बनाम\n| The ACIT\n| Shri Shailendra Garg\n| Vs.\n| Circle-6\n| Chak 5 M, Kesrisinghpur,\n| Ganganagar - 335 027\n| Jaipur\n| स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: ACQPG 4440 E\n| प्रत्यर्थी / Respondent\n| अपीलार्थी / Appellant\n\n2\nITA NO. 7/JP/2024 AND ANOTHER\nSHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR\nआयकरअपीलसं

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271F of the Act) cuke Shri Shailendra Garg The ACIT Chak 5 M, Kesrisinghpur, Vs. Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent SHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR vk;djvihyla-@ITA Nos. 1557 & 1564 /JP/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 & 2016-17 (Penalty Appeals

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

271F Failed to furnish return of income as required by section139 before the end of the relevant assessment year. 272A(1) Refused or failed to: (a) Answer questions. (b) Sig. Statements. (c) Attene to give evidence or produce books of accounts etc. in compliance with summons under section 131(1). (d) Apply for allotment of permanent account number in term