ACIT-2(1)(1), KANPUR, KANPUR vs. UP STATE YARN COMPANY LIMITED , KANPUR

In the result, the appeal of Revenue is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit-2(1)(1) Up State Yarn Company V. 15/295-A, Civil Lines, Kanpur, Limited Uttar Pradesh-208001. 1 Smith Square, 14/72, Civil Lines, Uttar Pradesh- 208001. Pan:Aaacu1674K (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 11 11 2024 Date Of Pronouncement: 13 11 2024 O R D E R

u/s 271(1)(c) of the Act. Relevant portion of the impugned order of the Ld. CIT(A) is reproduced as under: - “It is seen that penalty has been imposed by the AO on grounds that the appellant had file inaccurate particulars. I have gone through the assessment order passed by the AO. It is apparent that there has been

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED MAHOLI AYYUBI CHAMBER, RANIGANJ, LAKHIMPUR KHERI-262001,LAKHIMPUR KHERI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, SITAPUR-NEW, SITAPUR

In the result, the appeal of the assessee is partly allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

u/s 271(1)(c) of I. T. Act. (4) The penalty imposed is highly excessive, contrary to the facts, law and principle of natural justice and without providing sufficient opportunity to have its say on the reasons relied upon by the Ld. A.Ο.” 2. The facts of the case are that the case was taken up for scrutiny through

KAPIL KHANDELWAL,BAREILLY, UTTAR PRADESH vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, BAREILLY , BAREILLY, UTTAR PRADESH

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 Kapil Khandelwal, Vs. Asstt. Commissioner Of 56, Moar Kothi, Gangapur, Bareilly Income Tax, Circle-I, Bareilly Pan: Aiypk4908M (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 27.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961, Wherein The Ld. Cit(A) Has Confirmed The Penalty Levied Upon The Assessee Under Section 271(1)(C) By The Ld. Ao On 17.03.2022 & Dismissed The Appeal Of The Assessee For The A.Y. 2015-16. The Grounds Of Appeal Are As Under: - “1. Because Requisite Satisfaction For Levy Of Penalty U/S 271(1)(C) If The Income Tax Act 1961 Was Not Recorded In The Regular Assessment Order Dated 22.12.2017 Passed A/S 100%, Therefore, Penalty Proceedings Got Wholly Vitiated & Consequently, The Id. "Cit(A)" Ought To Have Quashed The Penalty Order Dated 17.03.2022, Being Illegal, Bad-In-Law & Without Jurisdiction 2. Because The Show Cause Notice For Levy Of Penalty Under Section 271(1)(C) Of The Act Did Not Specify Under Which Limb Penalty Was Sought To Be Imposed I.E.. Whether On Account Of Concealment Of Income Or For Furnishing Inaccurate Particulars Of Income & Consequently, The Penalty Order Dated 17.03.2022 Passed By Faceless Assessing Officer Deserved To Be Quashed.

u/s 271(1)(c) in abeyance. 5.BECAUSE case laws relied by authorities below are distinguishable from the facts of the present case. 6. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 7. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 8. The appellant" craves leave

PRIME PRODUCTS LIMITED,KANPUR vs. D.C.I.T. CIRCLE 2(1)(1), KANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2013-14 M/S Prime Products Ltd., 87/8, Kalpi Vs. The Dy. Cit, Road, Kanpur Circle-2(1)(1), Kanpur Pan: Aaacp8239K (Appellant) (Respondent) Assessee By: Sh. Ashish Jaiswal, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 28.10.2025 Date Of Pronouncement: 13.01.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac In Confirming The Penalty Under Section 271(1)(C) Levied By The Ld. Assessing Officer On 23.01.2022 For The Assessment Year 2013-14. The Grounds Of Appeal Are As Under:- “1. That On The Facts & In Law, The Order Passed By Ld. Cit (Appeals), Nfac U/S 250 Of The Act Is Bad In Law. 2 That On The Facts & In Law, The Ld. Cit(Appeals), Nfac Has Erred In Upholding Action Of Learned Ao In Levying Penalty Of Rs. 94,000/- Under Section 271(1)(C) Of The Income Tax Act, 1961. 3 That On The Facts & In Law, The Notice Issued For Levy Of Penalty Under Section 274 R.W.S 271(1)(C) Dated 14/02/2020 Is Vague & Defective Since, It Does Not Specify The Limb Under Which Penalty Under Section 271(1)(C) Was Initiated. 4 That On The Facts & In Law, The Ld. Cit(A) Nfac Has Erred In Not Appreciating That The Assessee Had Offered An Explanation. The Penalty Proceedings & The Consequent Order Are Invalid & Void Ab Initio As The Same Were Initiated & Levied Solely On The Basis Of An Affidavit Without Independent Evidence Of Concealment.

5 THAT THE LD. CIT(A) NFAC HAS FAILED TO APPRECIATE THAT "CONCEALMENT OF INCOME OF RS. 3,13,000/- WAS NEITHER DELIBERATE NOR INTENTIONAL, HENCE THE PENALTY U/S 271(1)(C) IS NOT SUSTAINABLE. 6 THAT THE ALLEGED INCOME OF RS.3,13,000/-ADDED U/S 69 BASED ON SEIZED DOCUMENTS IS ITSELF DISPUTED AND UNDER CHALLENGE, AND NO PENALTY

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts and in the circumstances of the case, the Id. "CIT (A)" should have held that the appellant" was not liable for interest u/s 2348 of the Act and consequently the Id "CIT(A)" ought to have directed the Assessing Officer to delete the interest charged

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts and in the circumstances of the case, the Id. "CIT (A)" should have held that the appellant" was not liable for interest u/s 2348 of the Act and consequently the Id "CIT(A)" ought to have directed the Assessing Officer to delete the interest charged

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts and in the circumstances of the case, the Id. "CIT (A)" should have held that the appellant" was not liable for interest u/s 2348 of the Act and consequently the Id "CIT(A)" ought to have directed the Assessing Officer to delete the interest charged

M/S JUPITER TRADELINKS PRIVATE LIMITED,LUCKNOW vs. DY,. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2013-14 M/S Jupiter Tradelinks Private Vs. Dcit, Limited, Dobiriyal Complex Gole Central Circle-1, Lucknow Market Mahanagar, Lucknow Pan: Aaccj0525G (Appellant) (Respondent) Assessee By: Sh. Akshay Agarwal, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)-3, Lucknow Under Section 250 Of The Income Tax Act, 1961 On 26.11.2024 Dismissing The Appeals Of The Assessee Against The Orders Of The Ld. Ao Dated 4.06.2019, Passed Under Section 271(1)(C). The Grounds Of Appeal Are As Under: - “1. The Learned Cit(A) Has Erred In Both Law & Facts Of The Case By Confirming The Penalty Of 2,20,41,900/- Levied By The Assessing Officer. 2. The Learned Cit(A) Has Failed To Appreciate That: A. The Appellant Has Neither Concealed The Particulars Of Its Income Nor Furnished Any Inaccurate Particulars Of Income; B. There Was No Failure On The Part Of The Appellant In Truly & Fully Disclosing All Material Facts C. Mere Disallowance Or Rejection Of The Claim Or Stand Taken By The Appellant Based On Reasonable Interpretation Of The Law Is Not Sufficient To Attract Penalty U/S 271(1)(C) 3. The Amount Of Penalty Confirmed By The Learned Cit(A) Is Invalid, Excessive & Unreasonable.”

u/s 271(1)(c) 3. The amount of penalty confirmed by the learned CIT(A) is invalid, excessive and unreasonable.” 1 A.Y. 2013-14 M/s Jupiter Tradelinks Pvt. Ltd. 2. The facts of the case are that the assessee company filed its return of income for the assessment year 2013-14, declaring a net income of Rs. 15,952/-. Subsequently

SHRI ROHIT AGARWAL,KANPUR vs. INCOME TAX OFFICER- 3(3), KANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2010-11 Shri Rohit Agarwal V. Ito-3(3) Room No.108, 1St Floor Kanpur 49/52, General Ganj Radha Kripa, Kanpur Tan/Pan:Abapa2045C (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 08 01 2025 Date Of Pronouncement: 31 01 2025 O R D E R

5. Aggrieved by the penalty order dated 28.03.2017 of the AO passed under section 271(1)(c) of the Act, the assessee ITA No.352/LKW/2019 Page 3 of 8 preferred an appeal before the ld. CIT(A), who dismissed the appeal of the assessee for the reason of non-compliance by the Assessee, vide order dated 23.04.2018. 6. Aggrieved

LALJI YADAV,LUCKNOW vs. ITO-1(2), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Lalji Yadav, Vs. Ito-1(2), 3/152A, Vivek Khand, Gomti Lucknow (New) Nagar, Lucknow, U.P.-226010 Pan:Aakpy2220J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 06.05.2025 Date Of Pronouncement: 18.07.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 Confirming The Penalty Levied Under Section 272A(1)(D) Levied By The Ito, Ward-9(1)(1), Lucknow Dated 27.01.2022. The Grounds Of Appeal Are As Under:- “1. Because The Assessment Order Dated 10.12.2019 Passed U/S 144 Of The Income Tax Act, 1961, Giving Rise To The Penalty Proceedings U/S 272A(1)(D) Of The Act, Has Been Set Aside By The Hon'Ble Income Tax Appellate Tribunal, Lucknow Bench 'A' Vide Order Dated 13.11.2024 Passed In Ita No. 448/Lkw/2024, Restoring The Matter To The Assessing Officer For Passing The Assessment Order Afresh, The Impugned Order Dated 09.10.2024 Passed By Ld. "Cit(A)" As Well As Penalty Order U/S 272A(1)(D) Do Not Survive & Consequently The Order Passed By The Lower Authorities Deserve To Be Set Aside. 2. Because The Order Appealed Against Is Contrary To Facts, Law & Principles Of Natural Justice. 3. The Appellant Craves Leave To Add, Delete Or Modify Any Of The Grounds Before Or At The Time Of Hearing Of Appeal.”

u/s 272A(1)(d) do not survive and consequently the order passed by the lower authorities deserve to be set aside. 2. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 3. The appellant craves leave to add, delete or modify any of the grounds before or at the time of hearing of appeal

AJAY KUMAR NIRWAN,LUCKNOW vs. INCOME TAX OFFICER WARD 2(1)(1), KANPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 271(1)(c) of the IT Act. Moreover, the order of learned CIT(A) has also been passed ex-parte qua the assessee. The learned CIT(A) has also not passed a speaking order explaining how this case is a fit case for imposition of penalty u/s 271(1)(c) of the IT Act. He merely made reference

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

section 148 issued by Id. ITO-1(5), Kanpur is\nwithout jurisdiction and failure of application of mind and\nchange of opinion hence therefore the entire assessment is\nnullity and bad in law.\nBecause the Id. AO, has failed to appreciate reply and\nsubmissions which was filed by the Appellant during the case\nproceeding and imposed penalty u/s 271(1

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F of the Act dated

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F of the Act dated

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year