SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 274 r.w.s. 271(1)(b) of the Act, amount of Rs.10,000/- for non-compliance of the notice. Being aggrieved, assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed the order on basis of the delayed submission of the appeal but finally the order was passed on point of limitation and merit also

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 274 r.w.s. 271(1)(b) of the Act, amount of Rs.10,000/- for non-compliance of the notice. Being aggrieved, assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed the order on basis of the delayed submission of the appeal but finally the order was passed on point of limitation and merit also

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 274 r.w.s. 271(1)(b) of the Act, amount of Rs.10,000/- for non-compliance of the notice. Being aggrieved, assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed the order on basis of the delayed submission of the appeal but finally the order was passed on point of limitation and merit also

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 274 r.w.s. 271(1)(b) of the Act, amount of Rs.10,000/- for non-compliance of the notice. Being aggrieved, assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed the order on basis of the delayed submission of the appeal but finally the order was passed on point of limitation and merit also

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

condoned. 4. Tersely we advert the fact of the case. The addition was made for delayed payment of PF and ESI amount of Rs. 4,16,169/-before the close of the financial year and Rs.71,818/- on 18.04.2018 related to EPF payable. The assessee filed an I.T.A. No.54/Asr/2022 4 Assessment Year: 2018-19 appeal before

SHRI VARINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-2, BATALA

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of 198 days is condoned. 3. The assessee has taken the following grounds: “1. That the penalty order passed by the Income Tax Officer, Ward-2, Batala thereby levying penalty of Rs.5,09,784/- u/s 271 (1 )(c) as well as the order of the Learned Commissioner of Income Tax (Appeals)-1, Amritsar, thereby confirming the penalty order passed

PRAMJEET KAUR,MANDI DABWALI vs. INCOME TAX OFFICER, MANSA

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

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

274 of the Act, has been issued by the department on 31.12.2024 was served on the assessee on 14th February, 2025 physically where from the assessee was informed that the appeal has already been disposed off against the assessee on 5th February, 2024. On being informed about the same, he contacted his lawyer and has filed this appeal on 12th

SH PARVINDER JIT SINGH BINDRA,JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of five days in filing the appeal which is condoned in appeal was admitted to be heard on merits. The learned DR for the assessee submitted that the AO has neither made a specific charge in the penalty notice issued under section 274

RAJIV MEHRA ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of 10 days condoned and the appeal is admitted on merits. 4. The ld. counsel contended that the penalty is confirmed by the ld. CIT(A) without application of mind as the ld. Assessing Officer has imposed the penalty by issuing a notice u/s 271(1)(c) r.w.s. 274 dated 06.12.2019 without specific charge by striking