SRI DEO KUMAR SARAF,KOLKATA vs. ACIT, CIRCLE-49, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

section 271(1)(c) has also been elaborately discussed by this court in Union of India v. Dharmendra Textile Processors (2008) 13 SCC 369 and CIT v. Atul Mohan Bindal (2009) 9 SCC 589.” 5. On the issue of initiation of penalty and recording of satisfaction, we have heard both the sides and gone through facts and circumstances

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

6 SCC 329,\nthis Court explained the terms \"concealment of income\" and \"furnishing inaccurate\nparticulars\". The Court went on to hold therein that in order to attract the penalty under\nsection 271(1)(c), mens rea was necessary, as according to the Court, the word\n\"inaccurate\" signified a deliberate act or omission on behalf of the assessee. It went

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

6. In the light of above, if we peruse the application filed by the Revenue, then, it would reveal that though process of filing these appeals was initiated well in time, but on account of movement of files at different levels, the delay has occurred. There is no deliberate attempt at the end of any of the authorities for filing