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

In the result, all the five appeals of the assessee are partly allowed

275\n(a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation of the provisions of natural justice;\nCOME TAX APPELLATE TRIBUN\nPage 10\nITA No. 435 to 439/Mum/2025\nΑ.Υ. 2010-11, 11-12, 12-13, 13-14 & 16-17\nMohan Thakurdas Gurnani\ni. by denying any opportunity to your appellant

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

In the result, all the five appeals of the assessee are partly allowed

275\n(a) The Id. CIT(A) erred in law in confirming the order of the AO in gross\nviolation of the provisions of natural justice;\nPage 9\nITA No. 435 to 439/Mum/2025\nΑ.Υ. 2010-11, 11-12, 12-13, 13-14 & 16-17\nMohan Thakurdas Gurnani\ni. by denying any opportunity to your appellant to present the case

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. ITO CENTERAL CIRCLE 5(2), MUMBAI

In the result, all the five appeals of the assessee are partly allowed

275\n(a) The Id. CIT(A) erred in law in confirming the order of the AO in gross\nviolation of the provisions of natural justice;\ni. by denying any opportunity to your appellant to present the case on\nmerits,\nii. by not giving effect to the order of ITAT on merits of the case,\niii. in not giving

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation of the provisions of natural justice; i. by denying any opportunity to your appellant to present the case on merits, ii. by not giving effect to the order of ITAT on merits of the case, iii. in not giving any opportunity

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

275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation of the provisions of natural justice; i. by denying any opportunity to your appellant to present the case on merits, ii. by not giving effect to the order of ITAT on merits of the case, iii. in not giving any opportunity

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

275 (a) The Id. CIT(A) erred in law in confirming the order of the AO in gross violation of the provisions of natural justice; i. by denying any opportunity to your appellant to present the case on merits, ii. by not giving effect to the order of ITAT on merits of the case, iii. in not giving any opportunity

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

In the result the appeal filed by the assessee stands allowed

u/s 271(1)(c)\neven in respect of undisclosed income detected as a result of the search.\ng. Sub-section 2 which has the effect of resembling the application of section\n271(1)(c) makes it doubly sure that the provisions of section 271(1)(c) would not\napply in cases where a search had taken place and the income

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

271(l)(c) of the act by violating conditions prevailed in section\n275 of the act.\n2.1 On the facts and circumstances of the case and in law, the Learned CIT (A)\nerred in confirming the imposition of penalty proceedings u/s. 27l(l)(c) of the act\nby the Assessing Officer when the conditions laid down under section 275

SHYAM KUMAR SADASHIVAN PILLAI,MUMBAI vs. INCOME TAX OFFICER, CIRCLE 27(3)(1), NAVI MUMBAI

In the result, the appeal is allowed

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

C Wing, 4th Floor, Vashi Station Building, Runwal Center, Govandi Station Vs. Navi Mumbai. Road, Deonar, Mumbai - 400088. PAN : BDGPP8031C Appellant) : Respondent) Appellant/Assessee by : Shri Sukhsagar Syal, Advocate Revenue/Respondent by : Shri G. Santosh Kumar, Sr. DR Date of Hearing : 11.06.2024 Date of Pronouncement : 20.06.2024 O R D E R Per Padmavathy S, AM: This appeal by the assessee is against

PANASONIC LIFE SOLUTIONS INDIA PVT LTD,THANE vs. ASST CIT CC 7(2), MUMBAI

In the result, Appeal of assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Panasonic Life Solutions India Asst. Commissioner Of Private Limited Income-Tax (Formerly Known As Anchor Central Circle 7(2) Electricals Private Limited) 3Rd Floor, B Wing, 655, 6Th Floor, Aaykar Bhavan Vs. I – Think Techno Campus, M.K. Road, Pokhran Road No.2, Thane Mumbai-400 020 (West) (Appellant) (Respondent) Pan No. Aaeca2190C Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari, Ar Revenue By : Shri Manoj Kumar, Cit Dr Date Of Hearing: 08-12-2023 Date Of Pronouncement : 19.12.2023

u/s 274 read with section 271 (1) (c) of the Act. Both Notice of demand and penalty proceedings are further followed by subsequent communication. Therefore, it is merely not an error but for all practical purposes, the ld AO passed the final assessment order instead of Draft Assessment order. In penultimate paragraph also ld AO mentions section

GAUTAM PURANMAL PODDAR,KALYAN vs. ACIT, CIRCLE 3(2), KALYAN

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

u/s 271(1)(c) of the Act. After taking into 271(1)(c) of the Act. After taking into consideration, the submission consideration, the submission of the assessee, the Assessing Officer levied penalty on 29.06.2017. of the assessee, the Assessing Officer levied penalty on 29.06.2017. of the assessee, the Assessing Officer levied penalty on 29.06.2017. 4. On further appeals

GAUTAM PURANMAL PODDAR,KALYAN vs. ACIT, CIRCLE 3(2), KALYAN

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

u/s 271(1)(c) of the Act. After taking into 271(1)(c) of the Act. After taking into consideration, the submission consideration, the submission of the assessee, the Assessing Officer levied penalty on 29.06.2017. of the assessee, the Assessing Officer levied penalty on 29.06.2017. of the assessee, the Assessing Officer levied penalty on 29.06.2017. 4. On further appeals