SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

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

147 has been served by way of affixture. The copy of order of affixture is enclosed at page no 18. 6. That the appellant was served with notice u/s 274 r.w.s 271(1)(b) asking the appellant as to why the penalty in default of notice u/s 142(1) should not be levied. In response to the said notice

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

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

147 has been served by way of affixture. The copy of order of affixture is enclosed at page no 18. 6. That the appellant was served with notice u/s 274 r.w.s 271(1)(b) asking the appellant as to why the penalty in default of notice u/s 142(1) should not be levied. In response to the said notice

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

section 271(1)(c) of the Income Tax Act, 1961. The Ld. AR has filed a synopsis on penalty u/s 271(1)(c) that reads as under: “1. The assessee is an individual. His father is Late Sh. Gurmail Singh who was working as an administrator in M/s Satguru Foundation, Muktsar. The present appeals are of Sh. Arshpreet Singh

SHRI RAVINDER SACHDEVA,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (4), AMRITSAR

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

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

section 271(l)(b). The AO, if at all, wanted to levy the penalty he should have waited for the decision of appeal by the worthy CIT(A). This was grave injustice which has been done to the assessee. As such the penalty levied by the AO and confirmed by the CIT(A) may kindly be deleted. I.T.A. No. 202/Asr/2023

SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

In the result, the appeal of the appellant is dismissed

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

section 147 are not applicable. So, the re-opening as well as re-assessment is liable to be quashed. 3. That on the facts and in the circumstances of the case and in law, the learned AOhas re-opened the case of the assessee only on the basis of the bank deposits in ICICI Bank without giving the finding that

SH. SURESH KUMAR SHARMA S/O. SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

In the result, the appeal of the appellant is dismissed

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

section 147 are not applicable. So, the re-opening as well as re-assessment is liable to be quashed. 3. That on the facts and in the circumstances of the case and in law, the learned AOhas re-opened the case of the assessee only on the basis of the bank deposits in ICICI Bank without giving the finding that

SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

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

147 of the Act. Simultaneously, penalty proceedings u/s 271F for non-filing of return of income was initiated by AO. The AO passed the penalty order on 21.05.2018 levying penalty of Rs.5,000/- u/s 271F of the Act. 6. Aggrieved by the penalty order u/s 271F, the appellant filed an appeal before the Ld. CIT(A) who has confirmed

SHRI GURBACHAN SINGH S/O SH. GURDEV SINGH,MANSA vs. INCOME TAX OFFICER WARD - 1 (4), MANSA

In the result, the quantum appeal in ITA No

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

147 was initiated and notice u/s 148 was issued. The AO treated the cash deposit of Rs. 9,51,000/- as unexplained investment u/s 69A of the IT Act and added to the income vide assessment order dated 19.11.2018 passed u/s. 147/144 of the Income Tax Act, 1961. 6. In appeal, the CIT(A) appeal confirmed the addition by impugned

SHRI GURBACHAN SINGH S/O SHRI.GURDEV SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (4 ), MANSA

In the result, the quantum appeal in ITA No

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

147 was initiated and notice u/s 148 was issued. The AO treated the cash deposit of Rs. 9,51,000/- as unexplained investment u/s 69A of the IT Act and added to the income vide assessment order dated 19.11.2018 passed u/s. 147/144 of the Income Tax Act, 1961. 6. In appeal, the CIT(A) appeal confirmed the addition by impugned