VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

10-04-2018 Prosecution proceedings SCN withdrawn 28-9-2018 Concealment penalty levied 5.5 Appellant has contended that the penalty order is barred by limitation of time. Hence, the provisions of section 275 are discussed hereunder for ready reference. Analysis of Section 275- From perusal of the said section, it is seen that there is no appeal against the order

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the\ndecision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16\nwherein the claim of deduction U/s 80IB(10) was not allowed.\nThe assessee during the appellate proceedings before the Hon'ble ITAT from

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandra

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the decision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16 wherein the claim of deduction U/s 80IB(10) was not allowed. The assessee during the appellate proceedings before the Hon'ble ITAT from

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandra

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the decision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16 wherein the claim of deduction U/s 80IB(10) was not allowed. The assessee during the appellate proceedings before the Hon'ble ITAT from

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri R. K. Panda & Ms Astha Chandra

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the decision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16 wherein the claim of deduction U/s 80IB(10) was not allowed. The assessee during the appellate proceedings before the Hon'ble ITAT from

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

10. We have heard rival contentions and perused the records placed before us. The grievance of the assessee namely Amol Vasant Deshmukh in ITA No. 1837/PUN/2025 is against the levy of penalty u/s. 271(1)(c) of the Act at ₹18,00,580/-, which has been levied by the Ld.AO for excess claim of deduction 8 ITA.Nos.1837-1839/PUN

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

10. We have heard rival contentions and perused the records placed before us. The grievance of the assessee namely Amol Vasant Deshmukh in ITA No. 1837/PUN/2025 is against the levy of penalty u/s. 271(1)(c) of the Act at ₹18,00,580/-, which has been levied by the Ld.AO for excess claim of deduction 8 ITA.Nos.1837-1839/PUN

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

Bench: Dr. Manish Borad & Shri Vinay Bhamore

10. We have heard rival contentions and perused the records placed before us. The grievance of the assessee namely Amol Vasant Deshmukh in ITA No. 1837/PUN/2025 is against the levy of penalty u/s. 271(1)(c) of the Act at ₹18,00,580/-, which has been levied by the Ld.AO for excess claim of deduction 8 ITA.Nos.1837-1839/PUN

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,SHIROL vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were