MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR , LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

penalty proceeding u/s 271(1)(c) is premature, therefore the same is dismissed. Ground of Appeal No. 10 is general in nature and not needing any specific adjudication. The main Ground of Appeal No. 1 to 8 (Ground of Appeal No. 2 to 2.4, Ground of Appeal No. 3 to 3.2, Ground of Appeal No. 4 to 4.5, Ground

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC-2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

penalty proceeding u/s 271(1)(c) is premature, therefore the same is dismissed. Ground of Appeal No. 10 is general in nature and not needing any specific adjudication. The main Ground of Appeal No. 1 to 8 (Ground of Appeal No. 2 to 2.4, Ground of Appeal No. 3 to 3.2, Ground of Appeal No. 4 to 4.5, Ground

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

penalty proceeding u/s 271(1)(c) is premature, therefore the same is dismissed. Ground of Appeal No. 10 is general in nature and not needing any specific adjudication. The main Ground of Appeal No. 1 to 8 (Ground of Appeal No. 2 to 2.4, Ground of Appeal No. 3 to 3.2, Ground of Appeal No. 4 to 4.5, Ground

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

penalty proceeding under section 271(1)(c), which is unjustified, unwarranted and bad in law. 8) The Learned CIT(A) has erred in law and on facts in upholding the charge of Interest u/s 234A, 234B & 234C. 9) Your appellant craves leave to add to, alter, amend or delete any of the foregoing grounds of appeal

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

penalty proceeding under section 271(1)(c), which is unjustified, unwarranted and bad in law. 8) The Learned CIT(A) has erred in law and on facts in upholding the charge of Interest u/s 234A, 234B & 234C. 9) Your appellant craves leave to add to, alter, amend or delete any of the foregoing grounds of appeal

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)

271 and 273 were the two original penalty provisions, which require the penalty proceedings to be initiated during the course of relevant assessment proceedings or the other relevant proceedings, as the case may be. The penalty proceedings could also be initiated during the appellate proceedings arising out of the relevant assessment proceedings. It is only where the assessment proceedings

SHUBHAM JAIN,TONK, RAJASTHAN vs. INCOME TAX OFFICER, WARD - TONK, MAHA DEVALI, TONK

In the result, the appeals of the assessee are allowed

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

penalty notice u/s 271(1)© of the Act, in a mechanical manner as the appellant did not furnish any inaccurate particulars of income. 7. The appellant craves right to add, amend and alter the grounds on or before the hearing.” 5. During the course of hearing, the Registry has pointed out that there is a delay of 159 days

ROHIT JAIN,TONK vs. INCOME TAX OFFICER - WARD, TONK

In the result, the appeals of the assessee are allowed

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

penalty notice u/s 271(1)© of the Act, in a mechanical manner as the appellant did not furnish any inaccurate particulars of income. 7. The appellant craves right to add, amend and alter the grounds on or before the hearing.” 5. During the course of hearing, the Registry has pointed out that there is a delay of 159 days

MOHIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

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

penalty notice u/s 271(1)© of the Act, in a mechanical manner as the appellant did not furnish any inaccurate particulars of income. 7. The appellant craves right to add, amend and alter the grounds on or before the hearing.” 5. During the course of hearing, the Registry has pointed out that there is a delay of 159 days

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

u/s 80HHC of the Act. On the basis of information received by the Assessing Officer from investigation he considered the entry for export of 70 lacs as bogus. He denied benefit u/s 80HHC of the Act. Further, he made addition of Rs. 70 lacs in the income u/s 68 of the Act. It was held that once the assessee

ROHIT JAIN,TONK vs. INCOME TAX OFFICER, WARD, TONK

In the result, the appeals of the assessee are allowed

u/s 153C on 30.03.2018, in response\nto which the assessee filed ITR on 13.04.2018, disclosing an income of\nRs.1,68,700/- The papers, alleged as incriminating, had been\ninventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A-\n28) The description of these documents of this Annexure is as tabulated\nbelow -\nS.No.\nExhibit No.\n& Page No.\nDescription

MOHIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

u/s 153C on 30.03.2018, in response\nto which the assessee filed ITR on 13.04.2018, disclosing an income of\nRs.1,68,700/- The papers, alleged as incriminating, had been\ninventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A-\n28) The description of these documents of this Annexure is as tabulated\nbelow -\nS.No.\nExhibit No.\n& Page No.\nDescription

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 :

Section 144C of the Act, thereby violating the due procedure of the law. 8. Under the facts and circumstances of the case and in law, the order of Ld. CIT(A) is bad in law because impugned Assessment order passed u/s 153C of the Act is barred by limitation and also without requisite approval u/s 153D

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 :

Section 144C of the Act, thereby violating the due procedure of the law. 8. Under the facts and circumstances of the case and in law, the order of Ld. CIT(A) is bad in law because impugned Assessment order passed u/s 153C of the Act is barred by limitation and also without requisite approval u/s 153D

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 :

Section 144C of the Act, thereby violating the due procedure of the law. 8. Under the facts and circumstances of the case and in law, the order of Ld. CIT(A) is bad in law because impugned Assessment order passed u/s 153C of the Act is barred by limitation and also without requisite approval u/s 153D

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 :

Section 144C of the Act, thereby violating the due procedure of the law. 8. Under the facts and circumstances of the case and in law, the order of Ld. CIT(A) is bad in law because impugned Assessment order passed u/s 153C of the Act is barred by limitation and also without requisite approval u/s 153D

ANSHUL JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

penalty\nproceedings u/s 271(1)(c) of the Act against the appellant in a mechanical\nmanner as the appellant did not furnish any inaccurate particulars of income.\n6. The appellant craves right to add, amend and alter the grounds on or before\nthe hearing.\"\n5. Succinctly, the fact as culled out from the records is that the\nassessee

ANKIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

penalty\nproceedings u/s 271(1)(c) of the Act against the appellant in a mechanical\nmanner as the appellant did not furnish any inaccurate particulars of income.\n6. The appellant craves right to add, amend and alter the grounds on or before\nthe hearing.\"\n5. Succinctly, the fact as culled out from the records is that the\nassessee