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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

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

28. The appellants have raised following identical grounds of appeal against the penalty levied u/s 271(1)(c) of the Income Tax Act, in ITA No. 59 & 64/Asr/2019 in respect of the Assessment Year 2014-15. “1. That the order passed under section

SHRI PARDEEP KUMAR,AMRITSAR vs. INCOME TAX OFFICER WARD 3(3), AMRITSAR

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri L.P Sahu & Shri Ravish Sood

penalty order u/s 271(1)(c) dated 25.01.2016 passed by the Assessing officer with the approval of Additional Commissioner of Income Tax, Range III, dated 08.03.2016 is illegal. 2. That no proper satisfaction was recorded by the learned Assessing Officer in the Assessment order or in the notice U/s 271(1)(c) read with Section 274 of the Income

SHRI H.K. GANDOTRA,GURGAON vs. THE INOCME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 594/Asr/2014 Assessment Year: 1997-98

section and, as apparent from the reading of, inter alia, Explanation 1 thereto, form part of the same charge. 3.6 Next may be discussed the assessee’s reliance on the decision in Manjunatha Cotton & Ginning Factory (supra). The said reliance, as indeed the legal argument raised, is de hors the facts of the case, and in view

GURU GOBIND SINGH EDUCATIONAL SOCIETY,MOGA vs. INCOME TAX OFFICER (EXEMPTION), JALANDHAR

In the result, the appeal i

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita Nos.61 & 62(Asr)/2018 Assessment Year:2009-10 & 2011-12

section 274 r.w.s. 271(1)(c) of the Act dated 28-03-2016, without striking off the irrelevant words, without specifying the exact limb while imposing penalty, apparently goes to prove that the Assessing Officer initiated the penalty proceedings by issuing the notice u/s

GURU GOBIND SINGH EDUCATIONAL SOCIETY,MOGA vs. INCOME TAX OFICER (EXEMPTION) , JALANDHAR

In the result, the appeal i

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita Nos.61 & 62(Asr)/2018 Assessment Year:2009-10 & 2011-12

section 274 r.w.s. 271(1)(c) of the Act dated 28-03-2016, without striking off the irrelevant words, without specifying the exact limb while imposing penalty, apparently goes to prove that the Assessing Officer initiated the penalty proceedings by issuing the notice u/s

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SMT. JANAK RANI DHINGRA,HARYANA vs. THE INCOME TAX OFFICER,, MOGA

In the result, the appeal of the assessee is allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 294/(Asr)/2016 Assessment Year: 2006-07

28, Ground Floor, Ashoka Enclave, Sector 34, Faridabad (Haryana) PAN No. ACQPD3274B (Appellant) (Respondent) Appellant by : Sh. P.N. Arora, Advocate Respondent by: Sh. Bhawani Shankar, DR Date of Hearing : 11.2.2019 Date of Pronouncement : 12.2.2019 ORDER Per N.S. SAINI, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-3, Ludhiana dated