OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

penalty of Rs.\n203275/- U/s 271(1)(C ).\n5. That further submissions in support of appeal shall be made at the time of hearing.\n6. That appellant craves leave to add, amend or alter all or any grounds of appeal before or at the\ntime of hearing.\nGROUNDS OF APPEAL\n1. That order of Learned Assessing Authority

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

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. NASH FASHION(INDIA) LIMITED, JAIPUR

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

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

2,38,04,320. The AD Tas found that the donation made by the appellate, were supplied made to Rajasthan Medicare Relief Society, SMS Hospital, Jaipur etc. Penalty u/s 271(1)(c) for furnishing of inaccurate particulars of Income was initiated in the assessment order dated 30.11.2019. Penalty order u/s 271

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE -2, JAIPUR

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

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

2,38,04,320. The AD Tas found that the donation made by the appellate, were supplied made to Rajasthan Medicare Relief Society, SMS Hospital, Jaipur etc. Penalty u/s 271(1)(c) for furnishing of inaccurate particulars of Income was initiated in the assessment order dated 30.11.2019. Penalty order u/s 271

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

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.” 4.3 In ITA No. 1045/JPR/2024 the assessee

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

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.” 4.3 In ITA No. 1045/JPR/2024 the assessee

NASH FASHION (INDIA) LIMITED,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

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

penalty u/s 271(1)(c) of the Income\nTax Act, 1961 should not be made.\nFurther, a show cause notice u/s * 271(1)(c) of the Income Tax Act, 1961\nwas sent to the designated verification unit through speed post and the same\nwas delivered. In response to the notices, no reply was received from the\nassessee.\nEven after

PRADEEP GARG, AJMER,AJMER vs. ITO 2(1) AJMER , AJMER

section 271(1)(c) of the Income Tax Act, 1961 [ for short\n\"Act\"] by ITO, Ward 2(1), Ajmer [ for short AO].\n2. In this appeal, the assessee has raised following grounds: -\n1. The impugned penalty order u/s 271(1)(c) of the Act dated 26.03.2018 is\nbad in law and on facts of the case, for want

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

271 of the Constitution, by way of section 2 read with first schedule to the Finance Act. The Court thus having regard to the legislative history held that surcharge and additional surcharge (Cess) being charged in addition to income tax in exercise of constitutional powers are nothing but tax on income. Levy of Cess in addition to income

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

254/- that was made by the Assessing Officer on account of disallowance of amount of loans and advances to subsidiary/group companies. Disallowance of contribution to DAV Trust Management Society Department has also challenged deletion of addition of Rs. 82,10,270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

254/- that was made by the Assessing Officer on account of disallowance of amount of loans and advances to subsidiary/group companies. Disallowance of contribution to DAV Trust Management Society Department has also challenged deletion of addition of Rs. 82,10,270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

254/- that was made by the Assessing Officer on account of disallowance of amount of loans and advances to subsidiary/group companies. Disallowance of contribution to DAV Trust Management Society Department has also challenged deletion of addition of Rs. 82,10,270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

254/- that was made by the Assessing Officer on account of\ndisallowance of amount of loans and advances to subsidiary/group\ncompanies.\nDisallowance of contribution to DAV Trust Management Society\nDepartment has also challenged deletion of addition of Rs.\n82,10,270/- made by the Assessing Officer by disallowing contribution to\nDAV Trust Management Society.\nITAT No. 1099/JPR/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

254/- that was made by the Assessing Officer on account of\ndisallowance of amount of loans and advances to subsidiary/group\ncompanies.\nDisallowance of contribution to DAV Trust Management Society\nDepartment has also challenged deletion of addition of Rs.\n82,10,270/- made by the Assessing Officer by disallowing contribution to\nDAV Trust Management Society.\nITAT No. 1099/JPR/2024

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

254 justified in accepting this claim though no revised return u/s 139(5) was fled before the AO also refer CIT v/s Britania Industries Ltd 396 ITR 677(Cal.) In the case of Suresh Kumar Agarwal vs. JCIT in ITA Nos. 1073 & 1074/JP/2018 Mar 15, 2022 (2022) 64 CCH 0234 Jaipur Trib it has been held Penalty—Penalty for failure

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

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

254 (Gauhati) (iv) CIT vs. Precision Finance (P) Ltd. (1994) 208 ITR 465 (Calcutta) 11 Peeyush Agarwal, Jaipur. (v) CIT vs. M.Ganapathi Mudaliar (1964) 53 ITR 623 (SC) (vi) A.Govindarajulu Mudaliar vs. CIT (1958) 34 ITR 807 (SC) (vii) Sreelekha Banerjee vs. CIT (1963) 49 ITR 112 (SC) (viii) Renu T. Tharani vs. DCIT ITA no. 2333/Mum/2018-ITAT- Mumbai. (ix) Durai

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)

Penalty proceedings u/s 271(1)(c) of the Act is hereby separately initiated for furnishing inaccurate particular, of income. [(G)-Addition ofRs. 17.56,66/] 7.8 Total addition as per CBDT's Circular No. 05/2012 dated 01.08.2012 & as per provisions of section 37 of the Act of the Act so discussed supra is as under

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