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

In the result, the appeal of the assessee is allowed

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,—\n(a) \"specified date\" means the due date

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

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

127 (SC)/[2021] 283 Taxman 285 (SC) 8.0 In result, the appeal of the appellant is hereby dismissed.” 5. Feeling dissatisfied from the order of the ld. CIT(A) the assessee has preferred this appeal on the grounds as reiterated here in above. To support the various grounds so raised the ld. AR appearing on behalf of the assessee

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

penalty u/s 271(1)(c) of the Act\n13. The appellant craves leave to add, amend, alter, revise and modify any of\nthe grounds of appeal on, before or in the course of hearing of the appeal.\n4. Succinctly, the facts as culled out from the records are that a Search\n& Seizure action u/s 132 of the Income

PARAS MAL JAIN,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

271(1)(c), the\ncontentions of voluntary surrender to buy peace and avoid litigation\netc. are liable to be rejected and in the context of section 271AAB\neven the question of considering such contentions does not arise.\nFrom the perusal of the statement of the assessee recorded in the\ncourse of search and seizure action it is seen that

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

penalty proceedings u/s. 271(1)(c) of the Act. 10. The appellant craves leave to add or to amend the foregoing ground of appeal, if it becomes necessary to do so in the interest of justice.” 3. The fact as culled out from the record is that in this case originally return of income was e-filed on 30.09.2013 declaring

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)

127 (SC)/(2021) 283 Taxman 285 (SC)[14-09-2021] held that assessee failed to discharge its burden in proving that there was a reasonable cause in accepting deposits from staff members in violation of section 269SS, the SLP filed by the aseessee was dismissed. The head notes of the decision read as under- "Section 269SS, read with sections

DIESH KUMAR GOYAL,KOTA vs. ITO, WARD-1(1), KOTA, KOTA

In the result, the appeal of the assessee is partly allowed

2) of rule 127.\n1.3 In view of the above instructions of CBDT, the hearing notices were required to\nbe sent on (i) email address available in the income-tax return furnished by the\naddressee to which the communication relates ITR of AY 2010-11,\ni.e.carajendra@rediffmail.com, or (ii) the email address available in the last\nincome-tax return furnished

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Penalty of Rs.18,55,307/- u/s 271(1)(c) FACTS: 1. The brieffacts of the case as stated by our client are that the applicant assessee is an NRI residing in Japan from last 25 years and having his own business at Japan and not filed his ROI for the A.Y. 2015-16 being no taxable income in India originally

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Penalty of Rs.18,55,307/- u/s 271(1)(c) FACTS: 1. The brieffacts of the case as stated by our client are that the applicant assessee is an NRI residing in Japan from last 25 years and having his own business at Japan and not filed his ROI for the A.Y. 2015-16 being no taxable income in India originally

KALPANA JHALA,JAIPUR vs. ITO, WD 5(4), JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

2. Rs. 10,000/-: The ld. CIT(A)/NFAC erred in law as well as on the facts of the case confirming the penalty imposed u/s 271(1)(b) of the Act. The penalty so imposed by the AO and confirmed by the ld. CIT(A)/NFAC, being totally contrary to the provisions of law and facts kindly be deleted

SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

271 AAC of the Act in respect of\nunexplained income is initiated.\nOn basis of the discussiori made above the total income of the assesse is\ncomputed as under:-\nIncome declared in ITR\nAddition: as above\nTotal Income\nNot filed\nRs. 69,90,000/-\nRs. 69,90,000/-\n3.3 The assessee has filed its objection vide its letter dated\n27.04.2023

SUBHASH CHAND PATNI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

Section 147 of the I.T. Act, 1961. Mean-while, the case was assigned to ITO Ward 6(5), Jaipur u/s 127 of the IT Act, 1961 as per Order No.Pr.CIT-2/JPR/127/2017- 18/411 Dated 02.06.2017 and the assessment records pending assessment u/s 143(3) were received in this Ward on 07.06.2017. Notice u/s 142(1) of the I.T. Act along

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

penalty u/s 271(1)(c) of the Act on the addition of Rs.6,37,200/-\nconfirmed by him in quantum proceedings.\n2.\nThe appellant craves to alter, amend and modify any ground of appeal.\n3.\nNecessary cost be awarded to the assessee.\n3.\nSince both the appeals are of the same assessee and related to\nsame assessment year and argued

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

penalty u/s 271(1)(c) of the Act on the addition of Rs. 6,37,200/- confirmed by him in quantum proceedings. 2. The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee. 3. Since both the appeals are of the same assessee and related to same assessment year