MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

271(1)(c)—AO has not even specified in the notice the specific clause of s. 271AAB under which the penalty was sought to be levied—Word 'may' gives a discretion to the AO to levy the penalty, even if the assessee has made the default under the said provision—Impugned penalty was not sustainable. 2. Addition

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

section of the Income Tax Act which needs to the strictly construed and followed. CIT vs. Bhaskar Mittar 262 ITR 638 (Kol) Mangi Lal Kandoi vs. ACIT The position of law being so no addition could have been made in the hands of the assessee. But since the assessee has accepted, therefore the addition was made in his hand

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

section of the Income Tax Act which needs to the strictly construed and followed. CIT vs. Bhaskar Mittar 262 ITR 638 (Kol) Mangi Lal Kandoi vs. ACIT The position of law being so no addition could have been made in the hands of the assessee. But since the assessee has accepted, therefore the addition was made in his hand

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

section of the Income Tax Act which needs to the strictly construed and followed. CIT vs. Bhaskar Mittar 262 ITR 638 (Kol) Mangi Lal Kandoi vs. ACIT The position of law being so no addition could have been made in the hands of the assessee. But since the assessee has accepted, therefore the addition was made in his hand

SHRI KHATU SHYAM BUILDERS,JAIPUR vs. ACIT CENTRAL CIRCLE 2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

183 and Dwarka Prasad Subhas Chandra [1974] 94 ITR 154 and the Gujarat High Court in the case of Lakhdhir Lalji [1972] 85 ITR 77 have held that when the original basis of initiation of the penalty proceeding is altered or modified by the appellate authority, the authority initiating the penalty proceedings has no jurisdiction thereafter to proceed

STATE BANK OF INDIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty so levied under section 271C is hereby directed to be deleted

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB, section 271G, section 271H, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section 6 State Bank of India vs. ACIT (TDS) (1) of section 272AA

M/S OM PLANTATION,22, PATH NO.6, VIJAY BARI, TEEN DUKAN, SIKAR ROAD, JAIPUR vs. ITO, WARD-4(3), JAIPUR

In the result, appeal of the assessee is allowed for statistical purpose

section 271 (1)(c) would come into play and assessee will be liable to penalty. 7.13 In the case of CIT vs Gates Foam & Rubber Co [91 ITR 467] and CIT vs India Seafood [105 ITR 708] the Hon'ble Kerala High Court held that Claiming excessive deduction also amounts to concealment of income. 7.14 In the case of Steel

A.N. SCHOOL SHIKSHA SAMITI,SIKAR vs. JCIT-RANGE (EXEMPTION), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 8. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son of the Managing Director had become victim of some misdeeds committed by the Holigans, particularly when

DY. COMMISSIONER OF INCOME TAX, CIRLCE-1, JAIPUR vs. M/S CUROSIS HEALTHCARE PRIVATE LIMITED , JAIPUR

In the result, this appeal of the revenue stands dismissed

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

183 dated 22.10.2012, the assessee purchased Gold Ornaments amounting to Rs. 4,93,4357-weighted quantity 162.84 Gms. iii. Vide Invoice No. 185 dated 23.10.2012, the assessee purchased Gold amounting to Rs. 4,96,7417-weighted quantity 162.590 Gms. iv. Vide Invoice No. 218 dated 29.11.2012, the assessee purchased Goldamounting to Rs. 5,03,3527-weighted quantity

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, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 01.10.2019 unless a computer generated DIN has been allotted and is duly quoted in the body of such communication. We note that para 3 of the said circular provides for certain exceptional circumstances when the communication is issued manually, in which case such manually

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

183, 189- 190, 215-230, 255-256, 287-288, 297-301 and 314-318) certain information were required from assessee. The assessee complied the notices/query letters by submitting its reply on various dates copy at ( copy

RAM DHAN YADAV,CHOMU JAIPUR vs. INCOME TAX OFFICER, ITO 7(3), JAIPUR

In the result, both the appeals of the assessee are allowed

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

penalty u/s 271(1)(b) were issued. Thereafter, the ld. AR of the assessee attended the proceedings as per the case were discussed with him. It was stated that the assessee has been engaged in retail business in the name and style of Krishna Radymade& Fancy Store at near Government Hospital, Samod. The assessee furnished trading, profit & loss account

RAM DHAN YADAV,CHOMU JAIPUR vs. ITO, WD 7(3), JAIPUR

In the result, both the appeals of the assessee are allowed

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

penalty u/s 271(1)(b) were issued. Thereafter, the ld. AR of the assessee attended the proceedings as per the case were discussed with him. It was stated that the assessee has been engaged in retail business in the name and style of Krishna Radymade& Fancy Store at near Government Hospital, Samod. The assessee furnished trading, profit & loss account

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

penalty show cause notice u/s 271(1)(c) of the Act. Assessee in support of his claim along with condonation delay application also provided the affidavit as per the law, It is further submitted that even if ld. CIT(A) was not satisfied with the reasons provided by the assessee, ld. CIT(A) could have asked assessee to furnish other

RAJENDRA KUMAR JAIN,JAIPUR vs. ACIT, JAIPUR

183/- on account of employees Contribution to ESI and PF is not justified and the same is deleted by following decisions of Delhi High Court in case Pr. CIT vs. Meeta Gutgutia (supra).” 39 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Therefore, when the addition is not based on the seized material then

ACIT, JAIPUR vs. RAJENDRA KUMAR JAIN, JAIPUR

183/- on account of employees Contribution to ESI and PF is not justified and the same is deleted by following decisions of Delhi High Court in case Pr. CIT vs. Meeta Gutgutia (supra).” 39 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Therefore, when the addition is not based on the seized material then

RAJENDRA KUMAR JAIN,JAIPUR vs. ACIT, JAIPUR

183/- on account of employees Contribution to ESI and PF is not justified and the same is deleted by following decisions of Delhi High Court in case Pr. CIT vs. Meeta Gutgutia (supra).” 39 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Therefore, when the addition is not based on the seized material then

ACIT, JAIPUR vs. RAJENDRA KUMAR JAIN, JAIPUR

183/- on account of employees Contribution to ESI and PF is not justified and the same is deleted by following decisions of Delhi High Court in case Pr. CIT vs. Meeta Gutgutia (supra).” 39 ITA Nos. 293(7)/JP/2017 Shri Rajendra Kumar Jain, Jaipur. Therefore, when the addition is not based on the seized material then