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

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

271(1)(c). Accordingly, the impugned penalty order is barred by limitation and deserves to be quashed.” 4. On the other hand, the ld. Departmental Representative supported the orders of the revenue authorities. Ground No. 1 relates to ld. CIT (A) has erred in not quashing the penalty order passed under section 271E of the IT Act, 1961. 5

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

5. In view of the above discussion, a penalty amounting to Rs.10,000/- is hereby imposed as per the provision of section u/s 271

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

5. In view of the above discussion, a penalty amounting to Rs.10,000/- is hereby imposed as per the provision of section u/s 271

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 271(1)(b)/274 of the Act. Finally, the penalty was levied amount to Rs.10,000/- u/s 271(1)(b). Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the penalty order. Being aggrieved assessee filed an appeal before us. 5

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 271(1)(b)/274 of the Act. Finally, the penalty was levied amount to Rs.10,000/- u/s 271(1)(b). Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the penalty order. Being aggrieved assessee filed an appeal before us. 5

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 271(1)(b)/274 of the Act. Finally, the penalty was levied amount to Rs.10,000/- u/s 271(1)(b). Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the penalty order. Being aggrieved assessee filed an appeal before us. 5

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 271(1)(b)/274 of the Act. Finally, the penalty was levied amount to Rs.10,000/- u/s 271(1)(b). Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the penalty order. Being aggrieved assessee filed an appeal before us. 5

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.”

u/s 270A is in force to replace section 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

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

ACIT, CIRCLE, BHILWARA vs. M/S. SURAJ FABRICS INDUSTRIES LTD. , KOLKATA

In the result appeal of the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year: 2010-11 Assistant Commissioner M/S Suraj Fabrics Industries Of Income-Tax, Circle, Vs Ltd., 224A, Elegant Tower, Bhilwara A.J.C. Bose Road, Kolkata, West Bengal Pan: Aabcs8988B Appellant / Revenue Respondent / Assessee Revenue By Smt. Alka Rajvanshi Jain, Cit-Dr Assessee By None Date Of Hearing 11.08.2023 Date Of Pronouncement 11.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Department Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Ajmer Dated 06.09.2017 Deleting The Penalty Under Section 271(1)(C) Of The Act For A.Y. 2010-11. The Assessee Has Raised Following Grounds Of Appeal As Under:- “1. Cancelling The Penalty Levied For Addition Of Unexplained Cash Credit On A/C Of Share Capital Of 10,00,00,000/- Without Appreciating The Facts That The Quantum Addition Made By The Ao Was Confirmed By The Ld.Cit(A) As The Identity & M/S Suraj Fabrics Industries Ltd.

u/s 271(1)(c) can be levied in respect of the addition made by invoking the Provisions of Section 50C. I have gone through the order of the Mumbai ITAT relied upon by the appellant carefully. The ITAT at para 6 of its order has held as under: "6. As it is clear that the assessee has disclosed all relevant

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)

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. No incriminating documents indicating suppression or bogus transactions were found during the survey. The expenses in question were supported by internal vouchers and recorded in regular books. The Assessing Officer accepted the revised returns

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)

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. No incriminating documents indicating suppression or bogus transactions were found during the survey. The expenses in question were supported by internal vouchers and recorded in regular books. The Assessing Officer accepted the revised returns

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)

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. No incriminating documents indicating suppression or bogus transactions were found during the survey. The expenses in question were supported by internal vouchers and recorded in regular books. The Assessing Officer accepted the revised returns

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)

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. No incriminating documents indicating suppression or bogus transactions were found during the survey. The expenses in question were supported by internal vouchers and recorded in regular books. The Assessing Officer accepted the revised returns

CHAMPA LAL MEHTA ,SANCHORE vs. ITO WARD-2, JALORE

In the result, the appeal of the assessee in ITA No

u/s 271(1)(c) of the Act can be levied.\nThe disallowance of purchases on adhoc/estimated basis does not\ntantamount to furnishing inaccurate particulars ofincome under the\nprovisions ofSection 271(1) (c) ofthe Act. The A.O. has not doubted the\nsales and made disallowance of bogus purchases, and we rely on the\nratio of the Honorable Jurisdictional High Court

MAHENDRA SINGH DHARAMPAL & CO.,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blemahendra Singh Dharampal & Acit Circle 2, Co Udaipur - 313001 15-18, Diamond Plazza, Hiran Magri Sect 5, Udaipur - 313001 Pan No. Aadfm 9764 A Assessee By Shri Yogesh Pokharna, C.A. (Physical) Revenue By Shri K.C. Meena, Addl. Cit-Dr (Virtual) Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax, Appeal [Hereinafter Referred To As The Cit(A)] Udaipur Dated 19.03.2024 For The Assessment Year 2011-12 Challenging Therein Confirmation Of Penalty Of Rs. 1,54,500/- Levied U/S 271(1)(C) By The Ao.

Section 113 of the Act vide order dated 16th March, 2014 with the addition of Rs. 5,00,000/- by disallowing remuneration paid to partners. 3. In the present case thus, the penalty proceedings u/s 271

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.

Section 271(1)(c) of the Act, the penalty proceedings had been initiated i.e., whether for concealment particulars of income or furnishing of inaccurate particulars of income. The impugned penalty based on such a notice being contrary to the provisions of law & facts kindly be quashed. 4. The appellant prays your honour indulgences to add, amend or alter

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

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

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part