M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

120 of the Act, the Board may delegate\nits powers to Income-tax authorities as specified in section 116, for\nissuing the orders in writing, for the exercise of the powers and\nperformance of the functions by all or any of the other Income-tax\nAuthorities who are subordinate to it.\n7.1.7 Thus, it can be said that once

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

section 271(1)(c). That is clearly not the intendment of the Legislature. 11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State of Tamil Nadu [2009] 23 VST 249 as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales

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

section 271(1)(c). That is clearly not the intendment of the Legislature. 11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State of Tamil Nadu [2009] 23 VST 249 as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales

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

section 271(1)(c). That is clearly not the intendment of the Legislature. 11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State of Tamil Nadu [2009] 23 VST 249 as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales

RAJENDRA CHANDRAKANT CHINCHNIKAR,PUNE vs. CIT(A)-11, PUNE

In the result, the appeal filed by the assessee is dismissed

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20 Rajendra Chandrakant Chinchnikar Acit, Central Circle, 2165, B Ward, Koshti Galli, Vs. Kolhapur Mangalwar Peth, Pune – 416012 Pan: Acppc3559D (Appellant) (Respondent) Assessee By : Shri Tanzil Padvekar Department By : Shri Milind Debaje, Jcit Date Of Hearing : 25-08-2025 Date Of Pronouncement : 29-09-2025 O R D E R Per R.K. Panda, Vp:

4. On the facts and in law, the Ld. CIT(A) erred by failing put to the notice of the Appellant of limb under which the Penalty was sought to be levied under Section 270A of the Act. 5. On the facts and in law, the impugned Notice for levy of Notice under Section 270A of the Act and impugned

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Penalty\nproceedings u/s 271(1)(c) of the Income tax Act, for furnishing of inaccurate\nparticulars of income are initiated separately.\"\n5.\nBefore the Ld. CIT(A) / NFAC the assessee, apart from challenging the\naddition on merit, challenged the validity of assessment on the ground that the\nerstwhile company High Technology Transmission System India Pvt. Ltd. in\nwhose name

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Penalty\nproceedings u/s 271(1)(c) of the Income tax Act, for furnishing of inaccurate\nparticulars of income are initiated separately.\"\n5.\nBefore the Ld. CIT(A) / NFAC the assessee, apart from challenging the\naddition on merit, challenged the validity of assessment on the ground that the\nerstwhile company High Technology Transmission System India Pvt. Ltd. in\nwhose name

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Penalty\nproceedings u/s 271(1)(c) of the Income tax Act, for furnishing of inaccurate\nparticulars of income are initiated separately.\"\n5.\nBefore the Ld. CIT(A) / NFAC the assessee, apart from challenging the\naddition on merit, challenged the validity of assessment on the ground that the\nerstwhile company High Technology Transmission System India Pvt. Ltd. in\nwhose name

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

Penalty\nproceedings u/s 271(1)(c) of the Income tax Act, for furnishing of inaccurate\nparticulars of income are initiated separately.\"\n5. Before the Ld. CIT(A) / NFAC the assessee, apart from challenging the\naddition on merit, challenged the validity of assessment on the ground that the\nerstwhile company High Technology Transmission System India Pvt. Ltd. in\nwhose name

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Penalty proceedings u/s 271(1)(C) of\nthe IT Act are also initiated for furnishing inaccurate particulars of\nincome.\n1\nTotal income as per computation of income\n0\n2\nAdd: As discussed in Para 3,4,5 above\n189641183\n3\nTotal Income assessed\n189641183\nRounded off :\n189641180\n8.\nAggrieved assessee preferred appeal before the ld.CIT(A)\nchallenging the validity

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Penalty proceedings u/s 271(1)(C) of the IT Act are also initiated for furnishing inaccurate particulars of income. 1 Total income as per computation of income 0 2 Add: As discussed in Para 3,4,5 above 189641183 3 Total Income assessed 189641183 Rounded off : 189641180 8. Aggrieved assessee preferred appeal before the ld.CIT(A) challenging the validity

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Penalty proceedings u/s 271(1)(C) of the IT Act are also initiated for furnishing inaccurate particulars of income. 1 Total income as per computation of income 0 2 Add: As discussed in Para 3,4,5 above 189641183 3 Total Income assessed 189641183 Rounded off : 189641180 8. Aggrieved assessee preferred appeal before the ld.CIT(A) challenging the validity

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Penalty proceedings u/s 271(1)(C) of the IT Act are also initiated for furnishing inaccurate particulars of income. 1 Total income as per computation of income 0 2 Add: As discussed in Para 3,4,5 above 189641183 3 Total Income assessed 189641183 Rounded off : 189641180 8. Aggrieved assessee preferred appeal before the ld.CIT(A) challenging the validity

M/S ACCORD MEDIPLUS PVT LTD,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Penalty proceedings u/s 271(1)(C) of the IT Act are also initiated for furnishing inaccurate particulars of income. 1 Total income as per computation of income 0 2 Add: As discussed in Para 3,4,5 above 189641183 3 Total Income assessed 189641183 Rounded off : 189641180 8. Aggrieved assessee preferred appeal before the ld.CIT(A) challenging the validity

BRAHM PRECISION MATERIALS PVT LTD,AURANGABAD vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, appeal of the assessee for A

penalty\nus/270A of the Income Tax Act. In order to furnish reply to the above\npenalty notice we consulted the Senior Counsel and were advised to\nimmediately file the appeal before the Hon'ble Tribunal. The appeal\nwas accordingly filed on 17-02-2025. Thus the delay of 454 days has\nbeen caused in filing of the appeal

BRAHM PRECISION MATERIALS PVT. LTD.,AURANGABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI

In the result, appeal of the assessee for A

penalty\nus/270A of the Income Tax Act. In order to furnish reply to the above\npenalty notice we consulted the Senior Counsel and were advised to\nimmediately file the appeal before the Hon'ble Tribunal. The appeal\nwas accordingly filed on 17-02-2025. Thus the delay of 454 days has\nbeen caused in filing of the appeal