PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

u/s 271(1)(c) of the Act, has levied penalty on two\nlimbs viz. (i) Concealment of income and (ii) furnishing inaccurate\nparticulars of income. The ld. Counsel for the assessee submitted that the\npenalty notice under section 271(1)(c) of the Act, should not contain both the\ncharges, that is, Concealment of income and furnishing inaccurate\nparticulars

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

JETHANAND ATMARAM DHANWANI,ADIPUR vs. ITO WARD - 1, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 51/Rjt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. Ito, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/Pan/Gir No.: Afvpd8813Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 10/03/2025 Date Of Pronouncement : 04/06/2025

section 271(1)(c) of the Act, in any manner and hence the penalty u/s. 271(1)(c) of the Act, imposed by the assessing officer is deleted. Hence this ground of the assessee is allowed. 13

THE DCIT, (INTL. TAXN.), RAJKOT vs. M/S. KOREA SOUTH EAST POWER CO. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar(Conducted Through Virtual Court) Assessment Year: 2011-12 The Dcit (Intl. Taxn.) M/S.Korea South East Power Amruta Estate Co.Ltd. Room No.312 Mg Road बनाम/ C/O. P.V. Page & Co., Girnar Cinema 201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) Pan: Pan : Ahvps 3555Q Assessee By None Revenue By Shri Ashish Kumar Pandey, Sr.Dr Date Of Hearing 25/09/2023 Date Of Pronouncement 15/12/2023

u/s 44BBB of the Act .that while doing so there was no change in the Book results or other figures. • That similar benefit was availed by the assessee in subsequent years also A.Y 12-13 & 13-14 , and similar adverse inference drawn by the AO , but no penalty was levied. The relevant portion of the order

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee in ITA No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

penalty of Rs.10,000/- u/s. 271(1)(b) of the Act. 2.1. Similarly, the assessee failed to file Return of Income as per the provisions of section 139(1) of the Act, when the total income of the assessee was Rs. 5,13

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee in ITA No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

penalty of Rs.10,000/- u/s. 271(1)(b) of the Act. 2.1. Similarly, the assessee failed to file Return of Income as per the provisions of section 139(1) of the Act, when the total income of the assessee was Rs. 5,13

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is hereby allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

u/s 271 (1) (C). That is clearly no the intendment of the Legislature. 8.1. Following the above Supreme Court Judgment, the Jurisdictional High Court in the case of PCIT Vs. Intas Pharma Ltd. reported in [2022] 138 taxmann.com 474 (Gujarat) held as follows: “Section 271(1)(c), read with section 32, of the Income-tax Act, 1961 Penalty - For concealment

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

13 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya (i) Penalty order-ITA No.518/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271(1)(c) of the Act. (ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above