SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

147 r.w.s. 263 of the I.T. Act on 01.12.2021, wherein he assessed the total income at Rs.5,08,518/- by not allowing the agricultural income of Rs.1,45,000/- as exempt. The AO also levied penalty u/s 271(1)(b) of the I.T. Act of Rs.10,000/- for not complying to the notices issued u/s

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

147 taxmann.com 220 (Delhi) wherein it has been held that Quantum proceedings with respect to assessee was completed in December, 2008 - Further, penalty proceeding against assessee inter alia under section 271D for violating provision of section 269SS was also initiated by Assessing Officer at time of completion of said assessment – SCN under section 271D was issued by prescribed authority

SHRINATH PRODUCTS,UDAIPUR vs. ITO, WARD-2, RAJSAMAND

In the result, the appeal filed by the assesse is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotem/S Shrinath Products Vs. Ito. Ward 1(1), A.M.Mehta & Co, Udaipur, 6-B, Bapu Bazar, Rajasthan. Udaipur.-313001, Rajasthan. Pan/Gir No. : Aaqfs9840Q Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair. Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 07.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)(Cit(A)-1,Udaipur Passed U/S 250 Of The Income Tax (Act), 1961. The Assessee Has Raised The Following Grounds Of Appeal.

section 144 of the Act and passed the order u/s 144 r.w. 147 of the Act. The Ld.DR supported the order of the CIT(A). 6. We heard the Ld. DR submissions and perused the material available on record. The assessee has raised the grounds of appeal challenging the levy of penalty u/s 271

SMT. BHAWANA NAGORI,BHILWARA. vs. ITO, WARD-5, BHILWARA

In the result, appeal of the Assessee is allowed

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.

u/s 274 of the Act which does not specify the charge against the assessee as to whether it is for concealing particulars of income or furnishing inaccurate particulars of income. 3. That on the facts and in the circumstances of the case the Id CIT (A) erred in sustaining penalty of Rs. 2,10,000/- under the provision of section

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

271(1)(C) of the IT Act. In this relevant case the assessee had voluntarily surrendered his claim of deduction so in this case no penalty should be imposed because there was no addition on record and the voluntarily surrender never attracts penalty provision as held in various judgments penalty is unjustified in this case wherein assessee has surrender

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT,CENTERAL CIRCLE-2, UDAIPUR

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

penalty order fails to specify whether the\npenalty is being levied for \"concealment of income\" or \"furnishing inaccurate\nparticulars.\" The twin conditions prescribed under section 271(1)(c) are not satisfied in\nthe present case. In support of the above contentions, the Ld. AR relied on several\njudicial precedents, including:\nCIT v. Pushpendra Surana [(2014) 264 CTR (Raj) 204]\nCIT

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

147 of the Act. This proves that the legislature has certainly intended that if due to some technical reasons a trust was not registered, and due to which any income becomes taxable in the hands of the trust than it should not be taxed only on this ground. In the instant case, the demand raised by the Assessing Officer

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

Bench: Its Hearing Before Your Honour.”

147 of the Act. This proves that the legislature has certainly intended that if due to some technical reasons a trust was not registered, and due to which any income becomes taxable in the hands of the trust than it should not be taxed only on this ground. In the instant case, the demand raised by the Assessing Officer

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blechainaram V/P Doli Tehsil Luni, Jodhpur - 342001. Pan No Biкpr9270C Assessee By Revenue By Date Of Hearing Date Of Pronouncement Ito, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 26.06.2025. 17

section 147/144 of the act and that while deciding the case ex-parte, the Ld. CIT(A) has not appreciated the facts of the case and arbitrary confirmed the assessment order passed u/s 144 r.w.s. 147 of the I.T. Act. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits

CHAINARAM,JODHPUR. vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

section 147/144 of the act and that while deciding the case ex-parte, the Ld. CIT(A) has not appreciated the facts of the case and arbitrary confirmed the assessment order passed u/s 144 r.w.s. 147 of the I.T. Act. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

section 147/144 of the act and that while deciding the case ex-parte, the Ld. CIT(A) has not appreciated the facts of the case and arbitrary confirmed the assessment order passed u/s 144 r.w.s. 147 of the I.T. Act. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

271(1)(c) holding that not to tick correct limb of the notice regarding\nconcealment of income or inaccurate particulars of income, renders the notice and\nconsequential proceedings as invalid and void, was confirmed by the Hon'ble\nSupreme Court in the case of M/s. SSSA Emerald Meadows. Copy of notice u/s\n148 is enclosed-2.\n(2)\nThat

SHRI ROHIT YADAV,SRIGANGANAGAR vs. ACIT, CIRCLE, SRIGANGANAGAR

In the result the appeal of the assessee is partly allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.102/Jodh/2023 िनधा"रण वष" / Assessment Year : 2009-10 Shri Rohit Yadav, The Assistant S/O.Sh. Ram Kumar Yadav, V Commissioner Of Income Village – 2Ml, Nathwali, S Tax, Circle Sriganganagar. Sriganganagar – 335001. Pan: Bbspk6028C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Ms. Nidhi Nair – Jcit-Dr Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

147 of the Act. The AO issued noticed under section 148 on 12.06.2013, which was duly served on assessee on 17.06.2013. The AO has discussed the addition of Rs.16,90,000/- + Rs.518 = Rs.16,90,518/- in paragraph 3 and 4 of the Assessment Order. The said paragraphs are reproduced as under : “3. Accordingly, vide notice U/s 148 of this office

JAISALMER CENTRAL CO-OPERATIVE BANK LIMITED,JAISALMER vs. ITO WARD-1, BARMER

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

section 271(1)(c) of the Income Tax Act, by the ITO, Ward-1, Barmer. 2 The Jaisalmer Central Co-operative Bank Ltd., 2. The assessee has marched this appeal on the following grounds:- “1. That the ld. CIT(A) NFAC factually and legally erred in confirming the penalty of Rs. 1690138/- under S. 271(1)(c) imposed