INCOME TAX OFFICER, SIRHIND vs. GUJRAL TRADERS, MANDI GOBINDGARH

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ITA 1271/CHANDI/2026Status: DisposedITAT Chandigarh16 July 2026AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the quantum additions, which formed the basis for the penalties, were deleted in the first appeal, the penalties could not be sustained. Therefore, the Tribunal concurred with the deletion of penalties.

What were the facts?

The revenue filed appeals against the deletion of penalties levied under Section 271(1)(c) for assessment years 2011-12 to 2013-14. The penalties were levied based on quantum additions made by the Assessing Officer.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the underlying quantum additions are deleted.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

Heard together (3 matters)

ITA No.1269/CHANDI/2026
ITA No.1270/CHANDI/2026
ITA No.1271/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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