DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 275 was substituted by the Taxation Laws (Amendment) Act, 1970, which came into effect from 1-4-1971. The change was explained by the Board vide Circular No. 56, dated 19-3-1971. Significantly, it postulated that section 275 of the Income-tax Act which specified the time-limit for completion of penalty proceedings has been substituted

RUPESH TAMBI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

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

271(1)(c) whereas in the context of section\n271AAB of the Act even these are not required to be proved whether the\nassessee furnished inaccurate particulars of income or concealed the particulars\nof income. The approach of the section 271AAB of the Act is completely different\nand there is no such onus on the assessing authority.\nAccording to this

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

In the result, the appeal of the assessee is allowed

194 TTJ 0338 (Visakha)\n\"The provisions of section 274 and 275 shall, as far as may be, apply\nin relation to the penalty referred to in this section.\nThe legislature has included the provisions of section 274 and section\n275 of the Act in 271AAB of the Act with clear intention to consider the\nimposition of penalty judicially. Section

POORAN SINGH,DHOLPUR vs. INCOME TAX OFFICER, BHARATPUR

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

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

section 271 (1)(b) of the Act. In view of the above, we request your honour to kindly accept the Appeal & Oblige. 7. To support the contention so raised in the written submission reliance was placed on the following evidence / records / decisions: S No Particulars Page No. 01. Copy of Acknowledgement of Reply submitted Before

POORAN SINGH,DHOLPUR vs. INCOME TAX OFFICER, WARD 4, BHARATPUR, BHARATPUR

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

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

section 271 (1)(b) of the Act. In view of the above, we request your honour to kindly accept the Appeal & Oblige. 7. To support the contention so raised in the written submission reliance was placed on the following evidence / records / decisions: S No Particulars Page No. 01. Copy of Acknowledgement of Reply submitted Before

POORAN SINGH,DHOLPUR vs. INCOME TAX OFFICER, BHARATPUR

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

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee Has Assailed The Appeal In Ita No.

section 271 (1)(b) of the Act. In view of the above, we request your honour to kindly accept the Appeal & Oblige. 7. To support the contention so raised in the written submission reliance was placed on the following evidence / records / decisions: S No Particulars Page No. 01. Copy of Acknowledgement of Reply submitted Before

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

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

194 dated 18.06.2023 wherein it stated that Shri Ashwini Gupta\nhas accepted cash loan aggregating to Rs.3,73,57,124/- on various dates\nof FY 2011-12 relevant to AY 2012-13, which was in violation to the section\n269SS of the Income Tax Act, 1961. The levy of penalty was challenged on\nthe legal ground stating that the order

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

194 dated 18.06.2023 wherein it stated that Shri Ashwini Gupta\nhas accepted cash loan aggregating to Rs.3,73,57,124/- on various dates\nof FY 2011-12 relevant to AY 2012-13, which was in violation to the section\n269SS of the Income Tax Act, 1961. The levy of penalty was challenged on\nthe legal ground stating that the order

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

194 dated 18.06.2023 wherein it stated that Shri Ashwini Gupta\nhas accepted cash loan aggregating to Rs.3,73,57,124/- on various dates\nof FY 2011-12 relevant to AY 2012-13, which was in violation to the section\n269SS of the Income Tax Act, 1961. The levy of penalty was challenged on\nthe legal ground stating that the order

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

In the result, the appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 21[or sub-section (1A)]. (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "specified date" means

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

194 dated 18.06.2023 wherein it stated that Shri Ashwini Gupta\nhas accepted cash loan aggregating to Rs.3,73,57,124/- on various dates\nof FY 2011-12 relevant to AY 2012-13, which was in violation to the section\n269SS of the Income Tax Act, 1961. The levy of penalty was challenged on\nthe legal ground stating that the order

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

194 dated 18.06.2023 wherein it stated that Shri Ashwini Gupta\nhas accepted cash loan aggregating to Rs.3,73,57,124/- on various dates\nof FY 2011-12 relevant to AY 2012-13, which was in violation to the section\n269SS of the Income Tax Act, 1961. The levy of penalty was challenged on\nthe legal ground stating that the order

DUBBI GRAM SEWA SAHKARI SAMITI LTD,DAUSA vs. ITO WD, DAUSA

In the result, the appeal of the assessee is allowed

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

section 263 of the Act do not give any power to CIT to impose his satisfaction over the satisfaction of AO as to whether the penalty proceedings are to initiated or not and if initiated under which section/clause. Ld. PCIT cannot direct initiation of penalty proceedings because penalty proceedings are not part of assessment proceedings. Thus, the PCIT's revisionary

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

194(C) do not arise. The statements of staff recorded u/sec. 131 of Act are general in nature & procedural but does not include the technical aspect as discussed above. Complete procedure government notifications were before A.O. to justify the facts in legal aspect & the circular no. 502 dated 27.01.1988 clearly specify such activities; not in perview of section 194C

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

194(C) do not arise. The statements of staff recorded u/sec. 131 of Act are general in nature & procedural but does not include the technical aspect as discussed above. Complete procedure government notifications were before A.O. to justify the facts in legal aspect & the circular no. 502 dated 27.01.1988 clearly specify such activities; not in perview of section 194C

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

194(C) do not arise. The statements of staff recorded u/sec. 131 of Act are general in nature & procedural but does not include the technical aspect as discussed above. Complete procedure government notifications were before A.O. to justify the facts in legal aspect & the circular no. 502 dated 27.01.1988 clearly specify such activities; not in perview of section 194C

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

194- 196), a search proceeding were carried out on 13/02/2020 at the residential as well as business premises of “Saini Gupta Jain Group” of Ajmer. No information about such search is available with assessee company till the date of receipt of order u/s 127 dated 07/04/2021, from the office of PCIT-5, Kolkata(PB Page 46-48), wherein