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
section 44AE (7) the Act 61, the entire business being
part of audited accounts u/s 44AB of the Act 61. 24. As such we are of the opinion there is no concealment of truck income u/s
44AE of the Act 61
25. In the result, the penalty imposed u/s 271(1) (c) amounting to Rs. 4.18 lakhs ,
is deleted