SHRI PAWAN KUMAR,JALANDHAR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals are allowed

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

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

SHRI PAWAN KUMAR,JALANDHAR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals are allowed

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

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

SHRI PAWAN KUMAR,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals are allowed

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

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

SHRI PAWAN KUMAR ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals are allowed

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

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

SH. RENU ARORA,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 48/Asr/2017 Assessment Year: 2009-10

section 153A itself does not exist, so the difference of tax is in question related imposition of penalty U/s 271

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

153A, no occasion arises to refer to the previous return filed u/s 139 of the Act. For all purposes, including for the purpose of levying penalty under Section 271

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

153A, no occasion arises to refer to the previous return filed u/s 139 of the Act. For all purposes, including for the purpose of levying penalty under Section 271

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

153A, no occasion arises to refer to the previous return filed u/s 139 of the Act. For all purposes, including for the purpose of levying penalty under Section 271

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

153A, no occasion arises to refer to the previous return filed u/s 139 of the Act. For all purposes, including for the purpose of levying penalty under Section 271

HIMANI GOYA SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

153A, no occasion arises to refer to the previous return filed u/s 139 of the Act. For all purposes, including for the purpose of levying penalty under Section 271

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

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

u/s 271F of IT Act amounting to Rs.5,000. The assessee filed appeal before the Commissioner of Income Tax (Appeals) but CIT (A) has confirmed the penalty on two grounds. 1. That the AR of appellant appear before the AO in the penalty proceedings but has not mentioned about the sale of the property at which the appellant was residing

SHRI DARSHAN PAL SINGH GAREWAL,LUDHIANA vs. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee is allowed

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

153A of the Act was issued to the assessee and finally the assessment was completed u/s 153A/143(3) on 27.03.2015 with an addition of Rs. 27,72,800/-. Penalty u/s 271AAB of the Act was also initiated and imposed of Rs.8,31.840/- by the Ld. AO. 7. The Hon’ble ITAT Amritsar Bench in the case of appellant’s quantum