SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2), , MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

DCIT, CC-2(2),, MUM vs. SHRI NARENDRA S SHAH, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

SHRI NARENDRA S SHAH ,MUMBAI vs. DCIT, CEN CIR-(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC- 2(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2),, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

DCIT, CC-2(2), , MUM vs. SHRI NARENDRA S SHAH, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC-2(2),, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

money as compensation amount.However, itis wort compensation amount.However, itis worth mentioning that h mentioning that making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the making submission on piece of paper cannot absolve the appellant from its responsibility in submitting necessary appellant from its responsibility in submitting necessary appellant from its responsibility

SHANNO MOHAMMED YUSUF WARSI ,MUMBAI vs. INCOME TAX OFFICER-25(1)(3), MUMBAI

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

Penalty proceeding u/s 271(1)(c) is initi u/s 271(1)(c) is initiated for furnishing inaccurate particulars of income ated for furnishing inaccurate particulars of income with a view to concealment of income. with a view to concealment of income.” 3. Before the Ld. CIT(A) Before the Ld. CIT(A) the assessee challenged validity of the challenged validity

SMT. HARSH A NITIN THAKKAR,RAIGAD vs. THE DCIT CENT. CIR -3(4) , MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI NITIN POPATLAL THAKKAR,MUMBAI vs. THE DY.CITI CENT. CIR -3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI YOGESH P. THAKKAR,PANVEL vs. THE DCIT , CC-3(4) , MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

DINESHCHANDRA D. CHHAJED,MUMBAI vs. DCIT CC3(4) , MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

NISHA YOGESH THAKKAR,MUMBAI vs. DCIT CC 3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SMT HARHSA NITIN THAKKAR,MUMBAI vs. THE DY. CITI CENT. CIR -3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI NITIN POPATLAL THAKKAR,MUMBAI vs. THE DCIT CENT.CIR-3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI YOGESH P.THAKKAR,MUMBAI vs. THE DCIT CC-3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

VINEET THAKAR,NAVI MUMBAI vs. ITO(41)(4)(4), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Saktijit Dey & Shri Prabhash Shankar

unexplained money u/s. 69A r.w.s. 115BBE of the Act. Penalty proceedings u/s 271(1)(c) of the Act were initiated

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

271(1)c) of the Act be dropped. 9. The Ld. CIT (A) has erred upholding th The Ld. CIT (A) has erred upholding the action of AO in levying e action of AO in levying interest u/s 234A of the Act of Rs. 47,630/ interest u/s 234A of the Act of Rs. 47,630/-, u/s 234B