RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

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

272A, sub-section (1) of section 272AA or section 272B or sub-\nsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or\nclause (b) of sub- section (1) or clause (b) or clause (c) of sub-section (2) of section 273,\nno penalty shall be imposable on the person or the assessee

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

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

272A, sub-section (1) of section 272AA or section 272B or sub-\nsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or\nclause (b) of sub- section (1) or clause (b) or clause (c) of sub-section (2) of section 273,\nno penalty shall be imposable on the person or the assessee

SHRI NEERAJ PUROHIT,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

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,]] clause (c) or clause (d ) of sub-section (1) or sub-section (2) 7 Shri Neeraj Purohit vs JCIT , Range-4, Jaipur of section 272A, sub-section (1) of section 272AA] or [ section

FARMAN KHAN,CHAKSU vs. INCOME-TAX OFFICER WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

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

271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c

MANPHOOL SINGH,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: The Appeal Hearing.”

271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c

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

MANEESH JOSHI,JAIPUR vs. ITO WARD, DAUSA, DAUSA

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM Shri Maneesh Joshi आयकरअपीलसं. / ITA. No. 613/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2018-19 बनाम | The ITO, Vs. Ward-Dausa Dausa Ward No. 24, Jageer (Rural) Bandikui, Baswa Road, Bandikui, Tehsil: Baswa, Dausa-303 313 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AGFPJ 8810N अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri R.S. Poonia, CA राजस्व की ओरसे / Revenue by : Shri Rajesh Ojh

272A(1)(d) of the I.T.Act.1961 is also being initiated.’’ 2.2 In first appeal, the ld. CIT(A) has passed an ex-parte order for the reason that the assessee did not offer any explanation before him in spite of affording opportunities to the assessee and thus confirmed the action of the AO by observing as under

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

272A(1)(c) levied by AO is not in accordance with law therefore same is cancelled—Assessee’s appeal of allowed. • Hon'ble ITAT, Indore Bench in the case of ACIT v. Anoop Neema vide its order in ITA 05/Ind/2020 dated 06.01.2022 has held: 7. We have heard rival contentions and perused the records placed before us. Revenue’s sole

SHANKAR JHALANI,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Itat By Taking Following

271(1)(b) of the Act on 15.10.2013 for non compliance of notice issued u/s 142(1 )/143(2) of the Act. Another, penalty under Section 272A(1)(c

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

272A(1)(c) levied by AO is not in accordance with law therefore same is cancelled—Assessee’s appeal of allowed • Hon'ble ITAT, Indore Bench in the case of ACIT v. Anoop Neema vide its order in ITA 05/Ind/2020 dated 06.01.2022 has held: 7. We have heard rival contentions and perused the records placed before us. Revenue’s sole

SHRI SOHAN NATH,AJMER vs. INCOME TAX OFFICER, AJMER

Bench: The Date Of Hearing.”

U/s 139(1). Subsequent, filing of the audit report is not a compliance of the provisions of Section 44AB of the Act particularly when the assessee has not declared the turnover and income from liquor business. Further, the alleged audit report was not in existence on the date of filing the original return of income. Therefore, in the absence

PANKAJ KUMAR MITTAL,DHOLPUR vs. INCOME TAX OFFICER WARD 4 BHARATPUR, BHARATPUR

In the result, stands allowed

Penalty\nproceedings u/s 271(1)(c) of the Act. That the Learned Assessing Officer passed\nthe Assessment Order U/s 147 r.w.s 144without verifying the Facts completed\nthe Assessment with predetermined Mind made the additions & created the\nDemand.\nRelief claimed in appeal.\nThe Appeal of the Appellant may please be accepted. Assessment Order Dated\n02-03-2023 and Order of Commissioner

SUNIL KUMAR NAYAK,JHUNJHUNU vs. CIRCLE (INTERNATIONAL TAXATION), JAIPUR

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

Bench: Ld. Ao.

271(1)(c) as well as sec 271AAC of the act. 9. 4. On facts and in circumstances ld.AO has grossly erred in initiating penalty u/s 272A(1)(d) of the act. 10. 5. Appellant reserves the right to add/alter/ modify/ delete any or all ground of appeal.” 3. Succinctly, the fact as culled out from the records is that

EFY THECHNOLOGIES,JAIPUR vs. INCOME TAX OFFICER WD 5(4), JPR, JAIPUR

Appeal is disposed of for statistical purposes

Bench: Ld. Cit(A), The Assessment Order Dated

C- Scheme, Ward 5(4), Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFE 5353 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashok Kumar Gupta, Adv. & Sh. Puneet Pareek, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Anita Rinesh, JCIT-Sr. DR lquokbZ dh rkjh[k@ Date of Hearing : 12/12/2024