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Section 271B14 Section 44A4 Penalty3 Disallowance3 Section 1442 Section 273B2 Section 272A2 Section 143(3)2

SHRI TIRLOK SONGH THROUGH LEGAL HEIR GURNAM SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD, GURDASPUR

Appeals of the assessee are disposed of in the manner discussed as above

ITA 70/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 70 & 71/Asr/2023 Assessment Year: 2017-18 Tarlok Singh Through Legal Heir The Ito Gurnam Singh Dorangla Ward Gurdaspur-143521- Punjab Gurdaspur

For Appellant: Shri Rohit Kapoor, CA and Shri V.S. Aggarwal, ITP

Section 144Section 271BSection 273BSection 44A

disallowance on estimate basis against expenses claimed amounting to Rs. 28,092/- of personal nature. 5.4 ITAT Chennai Bench in the case of Shri Ramunaicker Raj Prop: M/s R.R. Plaza Vs. The ACIT (supra) has observed that when the Tax Audit Report was made available to the Assessing Officer before completion of assessment proceedings, then for venial technical glitch without

SHRI TIRLOK SINGH THROUGH LEGAL HEIR GURNAM SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD , GURDASPUR

Appeals of the assessee are disposed of in the manner discussed as above

ITA 71/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 70 & 71/Asr/2023 Assessment Year: 2017-18 Tarlok Singh Through Legal Heir The Ito Gurnam Singh Dorangla Ward Gurdaspur-143521- Punjab Gurdaspur

For Appellant: Shri Rohit Kapoor, CA and Shri V.S. Aggarwal, ITP

Section 144Section 271BSection 273BSection 44A

SHRI SUKHBIR SINGH BEDI,GURDASPUR vs. INCOME TAX OFFICER WARD, GURDASPUR

In the result, the appeal of the assesse is allowed for statistical

ITA 122/ASR/2023[2017-18]Status: DisposedITAT Amritsar20 Jun 2023AY 2017-18

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

For Appellant: Shri P.N. AroraFor Respondent: Shri Pardeep Kumar, Sr. DR

Section 143(3)Section 271A(1)(d)Section 272ASection 272A(1)(d)Section 69A

272A(1)(d) of the Act without granting reasonable opportunity of being hard to the appellant. He further contended that he has confirmed the penalty without appreciating the facts of the case and passed the order without application of mind thereof. It is argued by the council that the learned CIT appeal has adjudicated the issue of quantum appeal