JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA
In the result, the penalty imposed u/s 271(1) (c) amounting to Rs
ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16
Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy
For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A
TDS deducted accordingly), which resulted in an apparent non -disclosure of gross
contract receipts to the tune of Rs.1.73 crores, as per the return filed.
4. The assessee explained the difference that the said transport bill amount of Rs.1.73 crores has been actually received on 17th April, 2015, and the same has also
been considered in the gross receipts