GENERAL ELECTRIC INTERNATIONAL INC.,GURGAON vs. DCIT, INTERNATIONAL TAXATION CIRCLE 2(3)(2), MUMBAI

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

250 of the Act is erroneous, devoid of facts and contrary to the provisions of the law and accordingly, liable to be quashed. 2. On the facts and in the circumstances of the case and in law, the penalty order dated 26 March 2022 passed under section 271(1)(c) of the Act in consequence of the invalid assessment order

PRIORITY JEWELS PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (A), APPEALS

In the result, the appeal of the assessee bearing ITA 3196/Mum/2024 is\nallowed

250 of the act stands invalid.\n1.3 The appellant wishes to submit the snapshot of the Income Tax Portal's e-\nproceeding facility tab as 'exhibit A' wherein it can be seen that no opportunity of\nhearing is given to appellant by the learned CITCA). This approach of leaned CIT\n(A¹! signifies the pre-determined mindset to upheld

MORAJ BUILDING CONCEPTS PRIVATE LIMITED,NAVI MUMBAI vs. INCOME TAX OFFICER CENTRAL CIRCLE 5(2), MUMBAI

The appeals are dismissed as having been rendered infructuous

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)

u/s 271(1)(c) of the Income Tax Act, 1961. 7. The total income sought to be evaded is Rs.1.91,184/-. As per the provisions of section 271(1)(c): Assessment Year 2014-2015, 2015-2016 & 2016-2017 Minimum penalty @100% of tax sought to be evaded : Rs.59,076/- Minimum penalty @300% of tax sought to be evaded : Rs.1

MORAJ BUILDING CONCEPTS PRIVATE LIMITED,NAVI MUMBAI vs. INCOME TAX OFFICER, CENTRAL CIRCLE 5(2), MUMBAI

The appeals are dismissed as having been rendered infructuous

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)

u/s 271(1)(c) of the Income Tax Act, 1961. 7. The total income sought to be evaded is Rs.1.91,184/-. As per the provisions of section 271(1)(c): Assessment Year 2014-2015, 2015-2016 & 2016-2017 Minimum penalty @100% of tax sought to be evaded : Rs.59,076/- Minimum penalty @300% of tax sought to be evaded : Rs.1

MORAJ BUILDING CONCEPTS PRIVATE LIMITED,NAVI MUMBAI vs. INCOME TAX OFFICER, CENTRAL CIRCLE 5(2), MUMBAI

The appeals are dismissed as having been rendered infructuous

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT RENU JAUHRI (Accountant Member)

u/s 271(1)(c) of the Income Tax Act, 1961. 7. The total income sought to be evaded is Rs.1.91,184/-. As per the provisions of section 271(1)(c): Assessment Year 2014-2015, 2015-2016 & 2016-2017 Minimum penalty @100% of tax sought to be evaded : Rs.59,076/- Minimum penalty @300% of tax sought to be evaded : Rs.1

DCIT, CENTRAL CIRCLE - 7(1), MUMBAI , MUMBAI vs. TRIUMPH SECURITIES LTD, MUMBAI

In the result, the appeal of the revenue bearing ITA No

250 of the Income-tax Act, 1961 (for brevity, ‘the Act'), date\nof order 28/12/2023 for A.Y. 2003-04. The impugned order was emanated from\nthe order of the Learned Deputy Commissioner of Income-tax, Central Circle-\n7(1),Mumbai (for brevity the “Ld.AO”) passed under section 271(1)(c)of the Act,\ndate of order 30/03/2019.\n2.\nThe revenue

FABRIKANT TRADING (INDIA) PRIVATE LIMITED,MUMBAI vs. DCIT CIRCLE 5(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], which in turn arose from the penalty order passed under section 271(1)(c) of the Act, for the assessment year 2007–08. Fabrikant Trading (India) Pvt. Ltd. 2. In its appeal, the assessee

M/S SUPERTECH CONSTRUCTION COMPANY,MUMBAI vs. ACIT 27 (3), MUMBAI

In the result, appeal preferred by the Assessee is allowed

u/s 271(1)(c) on estimated addition is bad-in-law.” When the appeal was taken for hearing none present on behalf of the 3. Appellant. On perusal of the memorandum of appeal, we find that the solitary issue raised in the present appeal pertains to the levy of penalty under Section 271(1)(c) of the Act. We have

RAJU MOHAN GURNANI,NAVI MUMBAI vs. CENTRAL CIRCLE 5(2), MUMBAI

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

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 246/Mum/2025 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 247/Mum/2025 (निर्धारण वर्ा / Assessment Year :2015-16) आयकर अपील सं./Ita No. 248/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17) Raju Mohan Gurnani V/S. Ito, Central Circle 5(2) बिधम Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne Kurla Complex, Bandra Maharashtra-410209 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpg9103B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Shri R. R. Makwana

250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Years [A.Ys.] 2014-15, 2015-16 & 2016-17. 2. The assessee has raised the following grounds of appeal: AY 2014-15 “GROUND NO. 1: LEVY OF PENALTY U/S 271(1)(c) OF RS. 91,360/- (a) The Id. CIT(A) erred in law and on facts

RAJU MOHAN GURNANI,NAVI MUMBAI vs. INCOME TAX OFFICER, CENTRAL CIRCLE 5(2), MUMBAI

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

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 246/Mum/2025 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 247/Mum/2025 (निर्धारण वर्ा / Assessment Year :2015-16) आयकर अपील सं./Ita No. 248/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17) Raju Mohan Gurnani V/S. Ito, Central Circle 5(2) बिधम Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne Kurla Complex, Bandra Maharashtra-410209 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpg9103B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Shri R. R. Makwana

250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Years [A.Ys.] 2014-15, 2015-16 & 2016-17. 2. The assessee has raised the following grounds of appeal: AY 2014-15 “GROUND NO. 1: LEVY OF PENALTY U/S 271(1)(c) OF RS. 91,360/- (a) The Id. CIT(A) erred in law and on facts

RAJU MOHAN GURNANI,NAVI MUMBAI vs. INCOME TAX OFFICER, CENTRAL CIRCLE 5(2), MUMBAI

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

Bench: Shri Rahul Chaudhary & Smt. Renu Jauhriआयकर अपील सं./Ita No. 246/Mum/2025 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 247/Mum/2025 (निर्धारण वर्ा / Assessment Year :2015-16) आयकर अपील सं./Ita No. 248/Mum/2025 (निर्धारण वर्ा / Assessment Year :2016-17) Raju Mohan Gurnani V/S. Ito, Central Circle 5(2) बिधम Flat No. 2101, Moraj Casa Room No. 427, 4Th Floor, Grande, Plot No. 57, Sector Kautilya Bhavan, Bandra 17, Koperkhairne Kurla Complex, Bandra Maharashtra-410209 East, Maharashtra-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpg9103B Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: None रधजस्व की ओर से /Revenue By: Shri R. R. Makwana

250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Years [A.Ys.] 2014-15, 2015-16 & 2016-17. 2. The assessee has raised the following grounds of appeal: AY 2014-15 “GROUND NO. 1: LEVY OF PENALTY U/S 271(1)(c) OF RS. 91,360/- (a) The Id. CIT(A) erred in law and on facts

NAVEEN KUMAR, I.T.O.-19(1)(1), MUMBAI vs. ASHOK INDUSTRIAL CORPORATION, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had allowed the appeal against the Penalty Order, dated 28/02/2018, passed under Section 271(1)(c) of the Act for the Assessment Year 2009-10. 2. The Revenue has raised following grounds of appeal : Assessment Year 2009-2010 “1. Whether

PREMJI BHURLAL GALA ,MUMBAI vs. ADDL CIT RANG 24(1), MUMBAI

In the result, Assessee’s appeal is allowed

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethassessment Year: 2016-17 Premji Bhurlal Gala Addl. Cit Range 24(1), B-301, Water Ford, Cd Mumbai Barfiwala Road Juhu Fally Kautilya Bhavan, C-41 To C- Vs. Andheri West, Mumbai - 43, G Block, Bandra Kurla 400058 Complex, Bandra (E) Mumbai – 400051 (Appellant) (Respondent) Present For: Assessee By : Shri Vinod Kumar Bindal & Satish Kumar, Ld. A. Rs. Revenue By : Shri Virabhadra Mahajan, Sr. D.R. Date Of Hearing : 09.12.2025 Date Of Pronouncement : 28.01.2026 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.09.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2016-17. 2. In The Instant Case, The Case Of The Assessee Was Reopened Under Section 147 Of The Act, On The Basis Of Search & Survey Action Under Section 132 Of The Act Carried Out In The Case Of M/S. Evergreen Enterprises, Wherein The Statement Of The Partner In M/S. Evergreen Enterprises, Mr. Nilesh Bharani Was Recorded Under Section 132(4) Of The Act, Unearthing An Undisclosed Activity, 2 Premji Bhurlal Gala

u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17. 2. In the instant case, the case of the Assessee was reopened under Section 147 of the Act, on the basis of search and survey action under Section 132 of the Act carried out in the case of M/s. Evergreen Enterprises, wherein

DWARKA CEMENT WORKS LIMITED(CONVERTED INTO DWARKA CEMENT WORKS LLP W.E.F 15-09-2022),MUMBAI vs. THE INCOME TAX OFFICER,WARD-6(2)(1),MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

250 of the\nIncome-tax Act, 1961[hereinafter referred to as “the Act”] for the\n Assessment Year 2015–16, whereby the penalty of Rs.\n37,29,845/- levied under section 271(1)(c) of the Act by the\nAssessing Officer was confirmed.\nFacts of the Case\n2. The assessee, Dwarka Cement Works Limited (now\nconverted into Dwarka Cement Works

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

250 of the Income-tax Act, 1961 (“the Act”), pertaining to Assessment Years 2014–15 to 2020–21. All these appeals arise from the respective penalty orders passed by the Ld. DCIT, Central Circle–1(2), Mumbai. The penalty orders under section 271(1)(c) of the Act for Assessment Years 2014–15 to 2016–17 were passed on 10/02/2023

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

250 of the Income-tax Act, 1961 (“the Act”), pertaining to Assessment Years 2014–15 to 2020–21. All these appeals arise from the respective penalty orders passed by the Ld. DCIT, Central Circle–1(2), Mumbai. The penalty orders under section 271(1)(c) of the Act for Assessment Years 2014–15 to 2016–17 were passed on 10/02/2023

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

250 of the Income-tax Act, 1961 (“the Act”), pertaining to Assessment Years 2014–15 to 2020–21. All these appeals arise from the respective penalty orders passed by the Ld. DCIT, Central Circle–1(2), Mumbai. The penalty orders under section 271(1)(c) of the Act for Assessment Years 2014–15 to 2016–17 were passed on 10/02/2023

TRIG DETECTIVES PVT LTD ,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

250 of the Income-tax Act, 1961 (“the Act”), pertaining to Assessment Years 2014–15 to 2020–21. All these appeals arise from the respective penalty orders passed by the Ld. DCIT, Central Circle–1(2), Mumbai. The penalty orders under section 271(1)(c) of the Act for Assessment Years 2014–15 to 2016–17 were passed on 10/02/2023