M/S. GUPTA GLOBAL EXIM PVT. LTD.,,GANDHIDHAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

The appeal of the assessee is allowed, and appeal of the Assessing

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

section 271(1)(c) of the Act. The learned AR also contended that the AO in the penalty order has not mentioned any specific charge whether it was for the concealment of income or furnishing of inaccurate particular of income. Thus the penalty order is not sustainable. 8. On the other, the learned DR vehemently supported the order

JITENDRAKUMAR BHAILAL DODIYA,SAVARKUNDLA vs. THE INCOME TAX OFFICER, WARD-2(4), AMRELI

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

54,080/- after making various additions/disallowances. Subsequently, the Assessing Officer has issued penalty notice and after taking on record the submissions of the assessee imposed penalty of Rs.24,420/- for concealment of income. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee

RAMKRUPA COT-GIN CORPORATION,,AT. CHHAPRA, TAL.LODHIKA, DIST.RAJKOT vs. THE INCOME TAX OFFICER-WARD-1 (2) (2),, RAJKOT

In the result, the appeal of the assessee is dismissed

54 /Rjt/2019 Assessment Year 2013-14 Ramkrushna Cot Gin ITO, Corp, Ward-1(1)(2), At. Chhapra, Vs Rajkot Tal. Lodhika, (Respondent) Rajkot PAN: AAJFR6574R (Appellant) Assessee by: Withdrawal Application Revenue by: Shri S.S. Rathi, Sr. D.R. Date of hearing : 09-03-2022 Date of pronouncement : 30-03-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal

SHRI AJAYBHAI ISHWARLAL GOGIA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1 (2) (5), RAJKOT

In the result, the assessee’s appeal is allowed

section 2(47) r.w.s. 45 of the Act and in view of the decision of Hon’ble Supreme Court in the case of CIT vs. Attili N. Rao (2001) 119 taxman 1030 (SC). 4. In the penalty proceedings, the ld. Assessing Officer vide order u/s. 271(1)(c) of the Act dated 03-03-2015, levied penalty amounting

M/S AJAY SALT & CHEMICALS,,UNA vs. I.T.O., WARD-1(3),, VERAVAL

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.296/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2006-2007

U/s. 271 (l)(c) of the IT Act. 3.2 Thus the concluding para also does not specify a specific charge and it mention both the charges. The Hon. Gujarat High Court has specifically required to arrive at a charge specifically. 3.3 In view of the above it is humbly submitted that Provisions under which penalty imposable should be clearly stated

SMT. ZARNABEN VIBHASHBHAI SHETH,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-5(1), RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

u/s 271(1)(c) of the Act at 100% tax to be evaded for Rs.1,52,809/-. The appellant accordingly do not succeed in the appeal and therefore ground of appeal on this account is accordingly dismissed.” 6. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us. 7. The assessee through written

SUBHAS HANSARAJ NANDU,BHACHAU, KUTCH vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini(Hybrid Hearing) Assessment Year: (2010-11) Subhas Hansaraj Nandu Vs. National Faceless Assessment Opp:Shambhu Maharaj Bungalow Centre, Delhi. Bhachau, Gujarat. Pan : Afrpn 0720 J (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr.Dr

section 271(1)(c) of the Act. 6.Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the Ld. CIT(A), who has confirmed the penalty imposed by the assessing officer. The Ld. CIT(A) noticed that assessee had given no reasons as to why this additional evidence could be produced at the assessment

M/S MARUTI SALES CORPORATION,,RAJKOT vs. INCOME TAX OFFICER, WARD-2(1)(3),, RAJKOT

In the result, assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roym/S. Maruti Sales Corporation Vs. Ito Nevil 2, Gundawadi, Ward-2(1)(3), Rajkot Rajkot [Pan No. Aau Fm2 490 G] (Appellant) .. (Respondent)

u/s. 271(1)(c) of the Income-tax Act, has concealed the particulars of his income or furnished inaccurate particulars of such income. Hence, I am satisfied that the assessee has committed default within the meaning of section 271(1)(c) of the Income-tax Act and accordingly, penalty is levied on the part of the income. I levy penalty

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 3. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of charging the interest u/s.234 A/B/C