BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 , JAIPUR

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

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

house property, business, capital gain and other sources. A search u/s 132 took place on 07-01-2016 in the case of Dilip Maihar Group in which assessee was also covered. The assessment u/s 143 (3) r.w.s. 153B (1) (b) of 1. T. Act, 1961 was completed on 29-12-2017. The assessee filed his return of income u/s 153A

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

section 271(1)(c)\nof I.T. Act, 1961 imposing penalty being 100% of tax leviable on\nfollowing income treating same as concealed income of assessee-\nFurther AO also imposed penalty u/s 271AAA by passing separate\norder on alleged undisclosed income which she determined by treating\nland under JV as outright sale on income therefore on same income\ntwo different penalties

UMESH SABOO,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-2,, JAIPUR

In the result, the appeal of the assessee is allowed

c) of sub-section (1)\nof section 271 shall be imposed upon the assessee in respect of the\nundisclosed income referred to in sub-section (1).\n(3) The provisions of sections 274 and 275 shall, as far as may be,\napply in relation to the penalty referred to in this section.\nExplanation.—For the purposes of this section

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property and after claiming\ndeduction under u/s80C at Rs. 1,00,000/-.\n5.2 During the course of assessment proceedings for the assessment\nyear 2012-13 had been completed under section 143(3)/148 on 23.08.2018\nat an income of Rs. 14,09,150/-. While framing assessment, penalty\nproceedings under section 271(1)(c

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property and after claiming\ndeduction under u/s80C at Rs. 1,00,000/-.\n5.2 During the course of assessment proceedings for the assessment\nyear 2012-13 had been completed under section 143(3)/148 on 23.08.2018\nat an income of Rs. 14,09,150/-. While framing assessment, penalty\nproceedings under section 271(1)(c

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property and after claiming\ndeduction under u/s80C at Rs. 1,00,000/-.\n5.2 During the course of assessment proceedings for the assessment\nyear 2012-13 had been completed under section 143(3)/148 on 23.08.2018\nat an income of Rs. 14,09,150/-. While framing assessment, penalty\nproceedings under section 271(1)(c

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property and after claiming\ndeduction under u/s80C at Rs. 1,00,000/-.\n5.2 During the course of assessment proceedings for the assessment\nyear 2012-13 had been completed under section 143(3)/148 on 23.08.2018\nat an income of Rs. 14,09,150/-. While framing assessment, penalty\nproceedings under section 271(1)(c

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

house property and after claiming\ndeduction under u/s80C at Rs. 1,00,000/-.\n5.2 During the course of assessment proceedings for the assessment\nyear 2012-13 had been completed under section 143(3)/148 on 23.08.2018\nat an income of Rs. 14,09,150/-. While framing assessment, penalty\nproceedings under section 271(1)(c

INCOME TAX OFFICER, JAIPUR vs. SHAKUNTLAM COLONIZERS PRIVATE LIMITED, JAIPUR

properties sold; date and amount\nfor which the sales were affected are not in dispute. There is no report of filing\nincorrect facts. Mere submission of incorrect claim due to difference in\ninterpretation of rules or guidelines cannot fall under category of “filing incorrect\nparticulars of income”. In certain instances, making incorrect claim can also\nresult into penalty if such

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

PRIYANKA KHANDELWAL,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

VINAYA SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

VINAYA SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

PRIYANKA KHANDELWAL,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section Penalty Delay Submission Written Returned Amount of submission filed u/s condonation 153A & assessed at same amount 336/JP/2023 271(1)(c) 4,738/- 25 No No Yes* 337/JP/2023 271(1)(c) 30,380/- 25 No No Yes 338/JP/2023 271(1)(c) 4,736/- 25 No No Yes 339/JP/2023 271(1)(c) 49,521/- 25 No No Yes 340/JP/2023 271(1