DILIP KUMAR SINGH,BALLIA vs. ITO, WARD - 2(4),, BALLIA

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2010-11 Sh. Dilip Kumar Singh, V. Income Tax Officer, Sarani Koth, Sikanderpur, Ballia, Ward-2(4), Ballia Uttar Pradesh Pan-Adups6163M (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2022 Date Of Pronouncement: 22.07.2022 O R D E R

penalty proceedings u/s 271(1)(c) are clearly applicable. Thus I hold that the A.O. was legally right in imposing

RAEES ALAM SIDDIQUI,GHAZIPUR vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, the appeal of the assessee is allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

penalty of Rs. 2,13,250/- u/s 271(1)(c) without appreciating that the Ld. A.O. levied penalty without establishing

SANJAY TIWARI,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2(1), GORAKHPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Sanjay Tiwari V. The Ito Prop. Tiwari Automobiles Ward 2(1) Bewari Chowk, Gola Bazar Gorakhpur Gorakhpur Pan:Agupt4822H (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 09 02 2023 Date Of Pronouncement: 13 02 2023 O R D E R

penalty proceedings U/S 271(1) (C) 271 (1) (b) and 271 B of I.T. Act 1961. The Ld A.O. has estimated

M/S ROYAL SYMBOL REAL ESTATE AGROTECH CORPORATION LTD.,BALLIA vs. INCOME TAX OFFICER, WARD - 2(5), BALLIA

In the result, the appeal of the assessee is allowed for statistical purposes

penalty proceedings u/s. 271(1)(c) of the Act and, in the penalty proceedings the AO has considered the additions

M/S NARAYAN DAS SARRAF & SONS,,VARANASI vs. D/ACIT, RANGE - 01,, VARANASI

In the result, the appeal filed by the assessee stands allowed

Bench: Shri B.R. Baskaran & Shri Amit Shuklaassessment Year: 2012-13 M/S Narayan Das Sarraf & Sons, Vs Dcit, Ck-21/39-A, Thatheri Bazar, Range-1, Varanasi, Varanasi. Uttar Pradesh – 222 001. Pan: Aahfn2075K (Appellant) (Respondent) Assessee By : None Revenue By : Shri A.K. Singh, Sr. Dr Date Of Hearing : 29.09.2023 Date Of Pronouncement : 29.09.2023 Order Per B.R. Baskaran, Am: The Assessee Has Filed This Appeal Challenging The Order Dated 12.07.2021 Passed By Ld Cit(A), Nfac, Delhi & It Relates To The Assessment Year 2012-13. 2. The Issue Urged In This Appeal Related To Penalty Levied U/S 271(1)(C) Of The Act. This Appeal Was Heard Earlier By The Coordinate Bench. Since Members Differed In Their View, The Hon’Blenominated A. The Hon’Blehas Since Passed An Order & He Has Concurred With The View Taken By The Hon’Ble, In Deleting The Penalty, Levied U/S 271(1)(C) Of The Act. 3. In View Of The Majority Opinion, The Penalty Levied By The Ao U/S 271(1)(C) Of The Act Is Liable To Be Deleted. We Order Accordingly.

penalty, levied u/s 271(1)(c) of the Act. 3. In view of the majority opinion, the penalty levied by the AO u/s

BANDANA PANDEY,GORAKHPUR vs. ADDL. CIT, RANGE - 01,, GORAKHPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Smt. Bandana Pandey Addl. Commissioner Of Income Tax , W/O Shri Shyam Chandra V. Range-1, Gorakhpur, U.P. Pandey, 29-B, Betihata South, Awas Vikas Colony, Gorakhpur-273001, U.P. Pan:Atopb4997J (Appellant) (Respondent)

u/s 271D , of a sum equal to the amount of the loan or deposit so taken or accepted in contravention/violation of provisions of Section 269SS. The AO levied penalty of Rs. 16,75,000/- against the assessee by invoking provisions of Section 271D read with Section 269SS, as the assessee did not furnished any details whatsoever before

GORAKH NATH YADAV,VARANASI vs. ITA, WARD - 3(4), VARANASI

In the result, appeal of the assessee is allowed

penalty is to be imposed in the assessment order. Even in the show-cause notice issued u/s. 274 r.w.s. 271

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

In the result, both the appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

penalty u/s 271(1)(c) of the Act on the basis of the initiation of proceedings under section 147 of the Act and, completion

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

In the result, both the appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

penalty u/s 271(1)(c) of the Act on the basis of the initiation of proceedings under section 147 of the Act and, completion

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

Penalty proceeding u/s 271(1) (c) is initiated separately for furnishing inaccurate particulars of income.” 7. The assessee challenged the action

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

Penalty notice u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

Penalty notice u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

Penalty notice u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

Penalty notice u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

Penalty notice u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

Penalty notice u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks

M/S BANARAS SWARN KALA KENDRA PVT. LTD.,,VARANASI vs. ACIT, CC, VARANASI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 M/S. Banaras Swarn Kala Kendra Pvt. Ltd., The Assistant Commissioner Of Ck-65/70A, Bari Piari, V. Income Tax, Varanasi-221002, U.P. Central Circle, Aaykar Bhawan, M A Road, Varanasi-221002, U.P. Pan:Aaccb1623M (Appellant) (Respondent) Assesseeby: Shri A.K. Pandey, Advocate Revenue By: Shri Neeraj Kumar, Cit Dr Date Of Hearing: 25.08.2022 Date Of Pronouncement: 21.11.2022

271(1)(b) dated 10.12.2012 was also issued, thereafter , non compliance notice was also issued on 17.1.2013, but the assessee did not comply. Thereafter, notice u/s 144 was issued by AO on 07.02.2013 , for compliance on 15.02.2013. The assessee filed details in response to queries raised by AO. The assessee is a company and engaged in the retail of business

ACIT, CIRCLE - 1,, GORAKHPUR vs. ASHUTOSH KUMAR DUBEY,, VARANASI

In the result, the appeal of the Revenue is dismissed

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharassessment Year: 2015-16 Asstt Commissioner Of Income Tax, V. Sri. Ashutosh Kumar Dubey, Circle-1, Gorakhpur, Aaykar A.S.H. Bhawan, Bhagwanpur, Bhawan, Civil Lines, Gorakhpur Gorakhpur, U.P. Pan-Agtpd9273B (Revenue) (Respondent) Revenue By: A.K. Singh, Sr. D.R. Respondent By: None Date Of Hearing: 23.05.2022 Date Of Pronouncement: 07.06.2022

penalty u/s 271(1)(c) issued separately. (Addition of Rs. 1,75,42,731/-)” 2 Ashutosh Kumar Dubey 5. The assessee