CHIRAGKUMAR RAJENDRABHAI SHAH,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, ITA No. 7130/M/2025 is allowed

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

274 read with section 271(1)(c) of the Act, by relying on various judgments, however, it is a fact that the Ld. Commissioner has not considered the judgment of the Hon’ble Jurisdictional High Court in the case of Md. Farhan A Shaikh vs. DCIT (2021) 434 ITR 1 (Bom.) (HC) (FB) and various other judgments of the jurisdictional

CHIRAGKUMAR RAJENDRABHAI SHAH,MUMBAI vs. ITO WARD 30(1)(2), MUMBAI

In the result, ITA No. 7130/M/2025 is allowed

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

274 read with section 271(1)(c) of the Act, by relying on various judgments, however, it is a fact that the Ld. Commissioner has not considered the judgment of the Hon’ble Jurisdictional High Court in the case of Md. Farhan A Shaikh vs. DCIT (2021) 434 ITR 1 (Bom.) (HC) (FB) and various other judgments of the jurisdictional

CHIRAGKUMAR RAJENDRABHAI SHAH,MUMBAI vs. ITO WARD 30(1)(2), MUMBAI

In the result, ITA No. 7130/M/2025 is allowed

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

274 read with section 271(1)(c) of the Act, by relying on various judgments, however, it is a fact that the Ld. Commissioner has not considered the judgment of the Hon’ble Jurisdictional High Court in the case of Md. Farhan A Shaikh vs. DCIT (2021) 434 ITR 1 (Bom.) (HC) (FB) and various other judgments of the jurisdictional

RAJESH B. JAIN AS LEGAL HEIR OF BHANWARLAL M JAIN,MUMBAI vs. INCOME TAX OFFICER, WARD-19(1)(1), MUMBAI

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am

section 271(1)(c) under which the penalty was initiated. 10. To substantiate / support / corroborate the aforesaid contention, Ld. AR drew our attention to the copy of notice u/s 274

RAJESH B, JAIN AS LEGAL OF BHANWARLAL M. JAIN,MUMBAI vs. WARD 19(1)(1), MUMBAI

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am Ι.Τ.Α. No.1938/Mum/2024 (Assessment Year: 2008-09) Ι.Τ.Α. No.1937/Mum/2024 (Assessment Year: 2009-10) Ι.Τ.Α. No.1940/Mum/2024 (Assessment Year: 2010-11) Ι.Τ.Α. No.1939/Mum/2024 (Assessment Year: 2011-12) Ι.Τ.Α. No.1941/Mum/2024 (Assessment Year: 2012-13) Ι.Τ.Α. No.1942/Mum/2024 (Assessment Year: 2013-14) Ι.Τ.Α. No.1936/Mum/2024 (Assessment Year: 2014-15) Rajesh B. Jain As Legal Heir Of Bhanwarlal Jain, 171, 17Th Floor, Silver Arch, Petit Hall Compound, Nepeansea Road, Mumbai - 400006 Pan: Aafpj1924R Assessee -अपीलार्थी / Appellant Vs. Ito, Ward-19(1)(1), Piramal Chamber, Lalbaug, Mumbai-400012. Revenue - प्रत्यर्थी / Respondent : Assessee By : Shri Madhur Agarwal, Adv, Shri Fenil Bhat & Shri Sucheck Anchaliya, Ca

section 271(1)(c) under which the penalty was initiated. 10. To substantiate / support / corroborate the aforesaid contention, Ld. AR drew our attention to the copy of notice u/s 274

RAJESH B. JAIN AS LEGAL HEIR OF BHANWARLAL M. JAIN,MUMBAI vs. WARD 19(1)(1), MUMBAI

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am

section 271(1)(c) under which the penalty was initiated. 10. To substantiate / support / corroborate the aforesaid contention, Ld. AR drew our attention to the copy of notice u/s 274

RAJESH B. JAIN AS LEGAL HEIR OF BHANWARLAL M. JAIN,MUMBAI vs. WARD 19(1)(1), MUMBAI

Bench: Justice (Retd.) C V Bhadang & Shri Arun Khodpia, Am

section 271(1)(c) under which the penalty was initiated. 10. To substantiate / support / corroborate the aforesaid contention, Ld. AR drew our attention to the copy of notice u/s 274

EVEREST KANTO CYLINDER LTD,MUMBAI vs. DCIT CIRCLE 3(4), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Rahul Chaudhary & Shri Prabhash Shankareverest Kanto Cylinder V/S. Deputy Commissioner Of Ltd. बनाम Income Tax, Circle – 3(4), 204,Raheja Centre, Free World Trade Centre 1, Cuffe Press Journal Marg, Parade, Mumbai – 400005, Nariman Point, Mumbai – Maharashtra 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0836F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

u/s 271(1)(c) of the Act had been initiated by notice uls. 274 read with Section 271(1)(c) issued on 27/12/2011 for concealment and furnishing inaccurate particulars of income. Further, as per para 13 of the impugned order, the penalty

RNT ASSOCIATES PRIVATE LIMITED,MUMBAI vs. DCIT CIRCLE 3(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2011-12

u/s 271 (1) (c) of the IT Act is also initiated for furnishing inaccurate (1) (c) of the IT Act is also initiated for furnishing inaccurate (1) (c) of the IT Act is also initiated for furnishing inaccurate particulars of income(concealment of income.” particulars of income(concealment of income.” 5.4 The same ambiguity pervades the notice under Section 274

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

u/s 271(1)(c) of the Act, therefore there was no confusion as to the said appeal was against quantum order was no confusion as to the said appeal was against quantum order was no confusion as to the said appeal was against quantum order or penalty order and the ground of the quantum addition or penalty order

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

u/s 271(1)(c) of the Act, therefore there was no confusion as to the said appeal was against quantum order was no confusion as to the said appeal was against quantum order was no confusion as to the said appeal was against quantum order or penalty order and the ground of the quantum addition or penalty order

DCIT(CENTRAL CIRCLE)-7(1), MUMBAI vs. PANTHER INVESTRADE LIMITED, MUMBAI

In the result, both the Cross appeals no

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

u/s. 271(1)(C) of the IT Act in the light of our above observations"; the original penalty proceedings initiated by order dated 27.12.2005 culminated into the order of penalty dated 25.03.2009 and there was total non-application of mind by the Assessing Officer in such original proceedings inasmuch as he issued the notice under section 274

DCIT CENTRAL CIRCLE 7 (1) MUMBAI , MUMBAI vs. PANTHER INVESTRADE LIMITED, MUMBAI

In the result, both the Cross appeals no

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

u/s. 271(1)(C) of the IT Act in the light of our above observations"; the original penalty proceedings initiated by order dated 27.12.2005 culminated into the order of penalty dated 25.03.2009 and there was total non-application of mind by the Assessing Officer in such original proceedings inasmuch as he issued the notice under section 274

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

u/s 271 read with s. 274 of the Act." with s. 274 of the Act." (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom Communication Pvt. Ltd. vide

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

u/s 271 read with s. 274 of the Act." with s. 274 of the Act." (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom Communication Pvt. Ltd. vide

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

u/s 271 read with s. 274 of the Act." with s. 274 of the Act." (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom Communication Pvt. Ltd. vide

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

u/s 271 read with s. 274 of the Act." with s. 274 of the Act." (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom (ix) Further the Delhi High Court in the case of CIT Vs Zoom Communication Pvt. Ltd. vide

ILA JITENDRA MEHTA,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4), MUMBAI

In the result, the appeal of the Assessee is allowed

Bench: Shri Narender Kumar Choudhry & Smt Renu Jauhriassessment Year: 2014-15

penalty proceedings u/s 271(1){c} of the Act qua concealment of income, however issued notice dated 31.12.2016 u/s 271(1){c} read with section 274