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

section u/s 271(1)(b) of the I.T. Act, 1961 after providing due and reasonable opportunities of being heard to the assessee.” 5. Being aggrieved by the AO the assessee preferred an appeal before the ld. CIT(A) and the findings are reproduced as under:- “5.1 I have carefully gone through the records and facts of the case. The appellant

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

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

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)

penalty levied under section 271(1)(c), are summarised as under: Particulars 2012-13 2013-14 2014-15 2015-16 2016-17 Original Return 30.09.12 29.09.13 28.11.14 30.9.15 17.10.16 filed on 4 Income Declared 4773180 5593450 5789180 6030920 7237690 Return filed u/s 27.04.19 27.04.19 27.04.19 27.04.19 27.04.19 148

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)

penalty levied under section 271(1)(c), are summarised as under: Particulars 2012-13 2013-14 2014-15 2015-16 2016-17 Original Return 30.09.12 29.09.13 28.11.14 30.9.15 17.10.16 filed on 4 Income Declared 4773180 5593450 5789180 6030920 7237690 Return filed u/s 27.04.19 27.04.19 27.04.19 27.04.19 27.04.19 148

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)

penalty levied under section 271(1)(c), are summarised as under: Particulars 2012-13 2013-14 2014-15 2015-16 2016-17 Original Return 30.09.12 29.09.13 28.11.14 30.9.15 17.10.16 filed on 4 Income Declared 4773180 5593450 5789180 6030920 7237690 Return filed u/s 27.04.19 27.04.19 27.04.19 27.04.19 27.04.19 148

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)

penalty levied under section 271(1)(c), are summarised as under: Particulars 2012-13 2013-14 2014-15 2015-16 2016-17 Original Return 30.09.12 29.09.13 28.11.14 30.9.15 17.10.16 filed on 4 Income Declared 4773180 5593450 5789180 6030920 7237690 Return filed u/s 27.04.19 27.04.19 27.04.19 27.04.19 27.04.19 148

RANJEET SHARMA,RAWATSAR vs. ITO, WARD NOHAR,, HANUMANGARH

In the result, the appeal of the assessee is allowed

271 (1) (b) which was against the facts and also against the law. Your honour is requested to order for cancellation of said initiation of penalty and oblize. Keeping in view of the above submission your honour is requested to delete both the additions and oblige 2.3.1 Further, it is noted that the ld. AR of the assessee has filed

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

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

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

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, dated 12.06.2013, the assessee was requested to file