SMT. SHIPRA JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the penalty so levied u/s 271(1)(c) is hereby deleted and appeals are allowed

reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c).' 13. The effect of this insertion is that when an amount is added or disallowed in an assessment and the order contains a direction for initiation of penalty proceedings u/s. 271

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

reassessment was completed wherein, addition on account of bogus purchase was made – addition not challenged by assessee in order to buy peace of mind and to avoid protracted litigation – AO initiated penalty proceedings u/s 271

NARAYAN HEIGHTS & TOWERS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: The Hearing Of Appeal.”

reassessment cannot be declared as invalid in the penalty proceedings.” (emphasis supplied) It is clear from the aforesaid decision that on the facts of the present case that the show cause notice u/s. 274 of the Act is defective as it does not spell out the grounds on which the penalty is sought to be imposed. Following the decision

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

reassessment cannot be declared as invalid in the penalty proceedings.” 8. We are not required to consider the other contingencies for examination of legality and validity of the penalty under Section 271(1)(c) of the Act, but clauses (p), (q) & (r) of the above referred observations are required to be considered. 9. As per the above referred decision

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

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

u/s 271(1)(c) r.w.s. 153A: 8.1 In Pr. CIT vs. Neeraj Jindal (2017) 393 ITR 0001 (Delhi), it was held that: “…………. Thus, it is clear that when the A.O. has accepted the revised return filed by the assessee under Section 153A, no occasion arises to refer to the previous return filed under Section

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

HARISH JAIN,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

RAM KISHAN VERMA,KOTA vs. PCIT (CIRCLE), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

271(1)(c) of the IT Act for the AY 2012-13 to 2016-17 and notice u/s 270A of the Act for the AY 2017- 18 & notice u/s 271AAB(IA) of the Act for the AY 2018-19 were issued to the assessee 29.06.2022 fixing the case for hearing on 14.07.2022 & served upon his registered email (harish@resonance.ac.in) through ITBA