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

2. Thereafter, the assessment in this case was completed U/s 147/144 r.w.s. 263 on 01.12.2021 at assessed income of Rs.5,08,518/- by the National Faceless Assessment Centre, Delhi. During the assessment proceedings, a notice u/s 142(1) of the Income-tax Act, 1961 was issued to the assessee on 02.08.2021, requiring him to prepare and furnish information/details with supporting

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, 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)

2,48,131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 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 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)

2,48,131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 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 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)

2,48,131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 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 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)

2,48,131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 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 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

Penalty proceedings u/s 271(l)(b) for non compliance with the statutory notices are also being initiated.” 4. Aggrieved by the assessment order, assessee filed appeal before the ld.CIT(A), Bikaner on 06.04.2015, as seen from the copy of the Form No.35 filed by the assessee. The ld.CIT(A)[NFAC] upheld the addition vide order dated 21.03.2023 passed under section