ITAT Chandigarh Bench

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs BALWINDER SINGH, LUDHIANA

SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 188/Chd/2025 निर्धारण वर्ष / Assessment Years : 2022-23 The Dy. CIT Central Circle-1 Ludhiana बनाम Balwinder Singh Kothi No. 1 Royal Palm Country Homes, Ayali Khurd, Ludhiana -141001, Punjab स्थायी लेखा सं./ PAN NO: ACFPS3514G अपीलार्थी/Appellant प्रत्यर्थी / Respondent Cross Objection No. 7/Chd/2025 In आयकर अपील सं. / ITA No. 188/Chd/2025 निर्धारण वर्ष / Assessment Years : 2022-23 Balwinder Singh Kothi No

AFI FEED INDUSTRIES,KHANNA vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA

SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 127, 90 & 91 /Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2017-18 & 2018-19 AFI Feed Industries Shop No. 13, Khanna City Centre, G.T. Road, Ground Floor, Bolck-C, Khanna, Punjab-141401 स्थायी लेखा सं./PAN NO: ABDFA5916B अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : बनाम The DCIT Central Circle-l Ludhiana प्रत्यर्थी / Respondent Shri Ashwani Kumar, Ms. Deepali

MODAK DYEING AND PRINTING COMPANY PRIVATE LIMITED,LUDHIANA vs INCOME TAX OFFICER, LUDHIANA

SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

SMT RAMANANDI ANANGPURIA CHARITABLE TRUST,TAGORE PUBLIC SCHOOL, PALWAL vs DCIT (EXEMPTIONS), CIRCLE 2, CHANDIGARH

SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

GREATWAY PRIVATE LIMITED,OPP MILITARY CAMP GT ROAD LDH vs DEPUTY COMMISSIONER OF INCOME TAX-4(1), AAYAKAR BHAWAN RISHI NAGAR LUDHIANA

SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, LUDHIANA vs GURDIP CYCLE INDUSTRIES, DASHMESH NAGAR, LUDHIANA

SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1205 To 1207/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2019-20, 2020-21 & 2022-23 बनाम The Dy. CIT Central Circle-3 Ludhiana Gurdeep Cycle Industries 370, St. No. 1, Link Road Dashmesh Nagar, Ludhiana-141003, Punjab स्थायी लेखा सं. / PAN NO: AAAFG9508M प्रत्यर्थी / Respondent अपीलार्थी/Appellant Cross Objection Nos.23 To 25/Chd/2025 In (आयकर अपील सं. / ITA Nos.1205 To 1207/Chd/ 2024) निर्धारण वर्ष / Ass

DY. COMMISSIONER OF INCOME TAX, CC-3, , LUDHIANA vs GURDIP CYCLE INDUSTRIES, DASHMESH NAGAR, LUDHIANA

DY. COMMISSIONER OF INCOME TAX, CC-3,, LUDHIANA vs GURDIP CYCLE INDUSTRIES, LUDHIANA

SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1205 Το 1207/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2019-20, 2020-21 & 2022-23 | | बनाम | | | :--- | :---: | :--- | | The Dy. CIT Central Circle-3 Ludhiana | | Gurdeep Cycle Industries 370, St. No. 1, Link Road Dashmesh Nagar, Ludhiana-141003, Punjab | स्थायी लेखा सं. / PAN NO: AAAFG9508M अपीलार्थी/Appellant | | प्रत्यर्थी / Respondent Cross Objection Nos.23 Το 25/Chd/2025 In (आयकर अपील सं. / ITA Nos

MOHIT KAPOOR LUDHIANA,PUNJAB vs JAO THE INCOME TAX OFFICR WARD 2(1), LUDHIANA, PUNJAB

SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

HARDEEP SINGH KANDOLA,RATIA vs ITO, FATEHABAD

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

HARDEEP SINGH KANDOLA,RATIA vs ITO, FATEHABAD

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

MATA BALWINDER KAUR CHARITABLE FOUNDATION,LUDHIANA vs DCIT,CENTRAL CIRCLE-2,LUDHIANA, LUDHIANA

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

GURMEET KAUR,CHANDIGARH vs INCOME TAX OFFICER, WARD-5, PANCHKULA, PANCHKULA

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

INCOME TAX OFFICER, LUDHIANA vs SHUBHAM YARNS PRIVATE LIMITED, LUDHIANA

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

RAVINDER SINGH,LUDHIANA vs ITO, WARD-3(5), LUDHIANA

us.3. The assessee, indeed, has defaulted in complying with identical notices as issued by Ld. AO under Section 142(1) from time to time. However, it could be seen that penalty has been levied for five identical defaults which are recurring in nature. The Ld. AO could have framed best judgment assessment immediately after serving initial notice only. Therefore, we restrict the impugned penalty to the extent of Rs.10,000/- only for first default. No other ground has been urged in the appeal.

KULDEEP KAUR, HARYANA,HARYANA vs INCOME TAX OFFICER, WARD-2, AMBALA, HARYANA

SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

RAMINDERJEET KAUR, H.NO. 5623, SECTOR 38, WEST CHANDIGARH CHANDIGARH,CHANDIGARH vs ASSISTANT COMMISSIONER OF INCOME TAX , CC-2, , CHANDIGARH

SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

SH.NIRMAL SINGH S/O SH BANTA SINGH, H.NO 5623 SECTOR-38(WEST), CHANDIGARH,CHANDIGARH vs DCIT CENTRAL CIRCLE-2,, CHANDIGARH

SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

INDIAN RED CROSS SOCIETY UNA,UNA vs COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

PAWAN GUPTA,PARWANOO, HIMACHAL PRADESH vs INCOME TAX OFFICER, PARWANOO, PARWANOO, HIMACHAL PRADESH

SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)