JAMNA DEVI SHARMA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, both the appeals of the assessee are allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

section 271(1)(c), the penalty is leviable if the appellant is not able to substantiate the explanation offered by him and fails to prove that such explanation is bonafide and that all the facts relating to the same and material to the computation of his total income have been disclosed by him. The assessment order, the order

PRADEEP SHARMA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

271 AAC were initiated as the AO opined that the appellant had\nincome from an undisclosed sources u/s.69A of the IT Act. Since the penalty\nproceedings initiated were backed by valid reasons, this ground of appeal is\ndismissed. Further, Penalty proceedings were initiated and penalty if any will be\nlevied by the AO by a separate order. Therefore, this ground

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)

9 FARMAN KHAN VS ITO, WARD 7(3), JAIPUR 1. The AO i.e. JCIT, Range-7, Jaipur in opening para office order had noted “It has been found that during F.Y. 2016-17, he has accepted specified sum as mentioned in clause (b) of the section 269SS of the Income tax Act, 1961”. It is inexplicable

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

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271(1)(c) was initiated by the Id. AO in order u/s. 143(3). The first appeal of the assessee was dismissed (P.B. pages 15 to 23) whereas the second appeal before this Hon'ble ITAT was partly allowed (P.B. pages 24 to 35) with direction to allow deduction @ 100% under section 10A of Act on enhanced profit

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

penalty u/s 271(1)(c) of the Act on the addition of Rs.6,37,200/-\nconfirmed by him in quantum proceedings.\n2.\nThe appellant craves to alter, amend and modify any ground of appeal.\n3.\nNecessary cost be awarded to the assessee.\n3.\nSince both the appeals are of the same assessee and related to\nsame assessment year and argued

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

9. That on the facts and circumstances of the case, the CIT(A) erred in not issuing directions for dropping penalty proceedings u/s. 271(1)(c) of the Act. 10. The appellant craves leave to add or to amend the foregoing ground of appeal, if it becomes necessary to do so in the interest of justice.” (Ground wise submissions

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 :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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 :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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 :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

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 :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

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

penalty u/s 271(1)(c) of the Act on the addition of Rs. 6,37,200/- confirmed by him in quantum proceedings. 2. The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee. 3. Since both the appeals are of the same assessee and related to same assessment year

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)

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

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)

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

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

penalty proceedings u/s 271(1)(b), 271(1)(c), 274 of the Act against the assessee in a mechanical manner. 7. The appellant craves right to add, amend and alter the grounds on or before the hearing. 3. At the outset of hearing, the Bench observed that there is delay of 636 days in filing of the appeal

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

SHRI KRISHNARAJ BUILDHOME PVT LTD,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

9, Officers Vs. Jaipur\nCampus Vaishali Nagar, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAJCS 5906 P\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by: Sh. Mukesh Kumar Sharma (Adv.)\nराजस्व की ओर से / Revenue by : Sh. Monisha Choudhary (Addl.CIT)\nसुनवाई की तारीख / Date of Hearing : 09/01/2024\nउदघोषणा की तारीख / Date of Pronouncement: 14/02/2024\nआदेश / ORDER\nPER

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

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

9 to 37 of the paper\nbook. From the perusal of these invoices/bills the hon'ble Bench will\nplease find that all these bills are in the name of donor company, namely,\nNash Fashions (India) limited. Besides, the assessee is enclosing\nherewith copy of Note no. 24 of the audited financial statements of the\ndonor company under the head, “Notes