M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty

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

section 80IB(10) of the Act. He submitted that the assessee was taking a chance and all these things would not have come to notice had there been no survey u/s 133A. Therefore, it cannot be said that the assessee has made full and true disclosure. He accordingly submitted that the order of the Ld. CIT(A) SA Nos.7

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

section 80IB(10) of the Act. He submitted that the assessee was taking a chance and all these things would not have come to notice had there been no survey u/s 133A. Therefore, it cannot be said that the assessee has made full and true disclosure. He accordingly submitted that the order of the Ld. CIT(A) SA Nos.7

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

section 80IB(10) of the Act. He submitted that the assessee was taking a chance and all these things would not have come to notice had there been no survey u/s 133A. Therefore, it cannot be said that the assessee has made full and true disclosure. He accordingly submitted that the order of the Ld. CIT(A) SA Nos.7

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

Section 80(IB)(10) of the Income Tax Act, 1961 the completion of the\nhousing project approved by the local authority on or after the 1st day of April, 2005 has to be within 5\nyears from the end of the financial year in which the housing project is approved by the local authority,\nAs the commencement certificate has been

LEELAVATI VIJAYKUMAR KOTECHA,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee for assessment year 2012-13 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1294 To 1297/Pun/2016 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09, 2010-11, 2012-13

penalty u/s 271(1)(b).” 17. In ground No. 1 and 2 of appeal, the assessee has assailed transfer of jurisdiction u/s. 127 of the Act. The Commissioner of Income Tax (Appeals) dismissed the objections raised by assessee against change of jurisdiction by observing as under: “3.3 At the fag end of the assessment proceedings, Appellant objected to the order

LEELAVATI VIJAYKUMAR KOTECHA,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee for assessment year 2012-13 is

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1294 To 1297/Pun/2016 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09, 2010-11, 2012-13

penalty u/s 271(1)(b).” 17. In ground No. 1 and 2 of appeal, the assessee has assailed transfer of jurisdiction u/s. 127 of the Act. The Commissioner of Income Tax (Appeals) dismissed the objections raised by assessee against change of jurisdiction by observing as under: “3.3 At the fag end of the assessment proceedings, Appellant objected to the order

PRIYANVADA AMOL MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

271 (1) (c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271 AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. (vii) The computation interest u/s 234A, 234B

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

271 (1) (c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271 AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. (vii) The computation interest u/s 234A, 234B

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

271 (1) (c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271 AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. (vii) The computation interest u/s 234A, 234B

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

271 (1) (c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271 AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. (vii) The computation interest u/s 234A, 234B

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

271 (1) (c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271 AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. (vii) The computation interest u/s 234A, 234B

AMOL PRAMOD MAHAJAN,JALGAON vs. DCIT, CENTRAL CIRCLE-1, NASHIK, NASHIK

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

271 (1) (c)/270A are initiated, proper explanation below that section shall be invoked. In case penalties initiated u/s 271AAA/271 AAB, the same should be invoked under the respective issue itself as well as at the bottom of the order. (vii) The computation interest u/s 234A, 234B