SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

u/s 274 rws 271 of the Act of 18.09.2016 14. The order of the CIT(A) has not been contested by the assessee in appeal and has become final. 15. During the penalty proceedings detailed submissions have been made which are discussed pointwise hereunder. 15.1 The appellant has furnished details of the sale of agriculture land at Village, Badi, Udaipur

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.

penalty proceedings under section 271(1)(c) of the Act for 'furnished inaccurate particulars of income' and thereafter issued the notice u/s 274

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

penalty on him should not be made under section 271(1)(b) of the Income Tax Act, 1961. The said notice was duly served upon the assessee but no one appeared on the given date. Thereafter, two more notices u/s 274

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

penalty on him should not be made under section 271(1)(b) of the Income Tax Act, 1961. The said notice was duly served upon the assessee but no one appeared on the given date. Thereafter, two more notices u/s 274

SHRI AMAR SINGH JAIN ,BHILWARA vs. ITO, WARD-1, BHILWARA

In the result, appeal of the Assessee is allowed

penalty proceedings under section 271(1)(c) of the Act for 'furnished inaccurate particulars of income' and thereafter issued the notice u/s 274

VIKRAM ANJANA,PRATAPGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Sainishri Vikram Anjana, Vs The Acit, Vill - Kesunda, Circle-Chittorgarh Tehsil Chhotisadri, Pratapgarh (Raj.) 312604

274 of the Act should specifically state the grounds mentioned in Section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income q) Sending printed form where all the ground mentioned in Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which

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.”

Section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Similarly, in the printed notice u/s 274 r.w.s 270A, it is essential to tick the applicable part in printed penalty

SHRI THAKUR CHAPLOT,RAJSAMAND vs. ACIT CIRCLE-2, UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Thakur Chaplot Vs Assistant Commissioner Of Pan: Aappc9323H Income-Tax, Circle-2, C/O Rajendra Jain, Advocate, Udaipur, Rajasthan, Kar 106, Akshay Deep Complex, Bhawan, Sub-City 5Th B Road,Sardrpura, Centre,Saveena,Udaipur Jodhpur (Raj)-313001. (Appellant) (Respondent)

271(1)(c) of the Act is bad in law and invalid for the reason that the show cause notice u/s 274 of the Act does not specify the charge against the assessee as to whether it is for concealment of particulars of income or furnishing of inaccurate particulars of income. The ld. Counsel further brought to our notice that

SHRI SHIV SINGH CHOUHAN,RAJSAMAND vs. ACIT, CIRCLE-2,, UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Shiv Singh Chouhan Vs Assistant Commissioner Of C/O Rajendra Jain, Advocate, Income-Tax, Circle-2, 106, Akshay Deep Complex, Udaipur, Rajasthan 5Th B Road, Sardarpura, Jodhpur (Pan: Cifps9604M) (Appellant) (Respondent)

271(1)(c) of the Act is bad in law and invalid for the reason that the show cause notice u/s 274 of the Act does not specify the charge against the assessee as to whether it is for concealment of particulars of income or furnishing of inaccurate particulars of income. The ld. Counsel further brought to our notice that

SHRI SARAFRAJ AHMED ,UDAIPUR vs. ITO, WARD-1(4), UDAIPUR

In the result, appeal of assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeyshri Sarfaraj Ahmed Vs Income-Tax Officer, Ward- Pan: Afypa8123R 1(4), Udaipur, Rajasthan- C/O Shrawan Kumar Gupta, 313001. Advocate, 416, Surya Chamber Radio Market, Nehru Bazar, Jaipur. (Appellant) (Respondent)

271(1)(c) of the Act is bad in law and invalid for the reason that the show cause notice u/s 274 of the Act does not specify the charge against the assessee as to whether it is for concealment of particulars of income or furnishing of inaccurate particulars of income. The ld. Counsel further brought to our notice that

M/S. THE CENTRAL COOPERATIVE BANK LTD. ,BHILWARA vs. ACIT, CIRCLE, BHILWARA

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotem/S.The Central Vs. The Acit, Circle Cooperative Bank Ltd., Bhilwara. Mahendra Gargieya & Rajasthan. Associates, Adv , No537-538,5Thfloor, Mahimatrinity, New Sanganer Road, Jaipur – 302019, Rajasthan. Pan/Gir No. : Aaaat8126B Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 11.08.2023 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), Ajmer Passed U/S 271(1)(C) & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: M/S. The Central Cooperative Bank Ltd.,Bhilwara. 1.The Impugned Penalty Order U/S 271(1)(C) Of The Act Dated 18.05.2017 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same Kindly Be Quashed.

u/s 274 r/w 271(1)(c) of the Act, is quite vague and did not at all specify which limb of Section 271(1)(c) of the Act, the penalty

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground