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

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

THE HALDHAR FOODS(P) LTD.,FEROZPUR CANTT vs. INCOME TAX OFFICER, WARD-III(5), FEROZPUR

In the result, the appeal i

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

48[section 271G,]] 48a[section 271GA,] 49[section 271H,] 49a[section 271-I,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or 50[section 272B or] 51[sub-section (1) 52[or sub-section (1A)] of section 272BB or] 53[sub-section (1) of section 272BBB

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

u/s 274 r.w.s. 271(1)(c) duly signed under its signature. We understand that the AO while issuing Notice under section 9 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c) of the Income-tax Act, 1961 is under statutory obligation that the assessee must be informed of the grounds of the penalty

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMIOSSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

u/s 274 r.w.s. 271(1)(c) duly signed under its signature. We understand that the AO while issuing Notice under section 9 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c) of the Income-tax Act, 1961 is under statutory obligation that the assessee must be informed of the grounds of the penalty

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

u/s 274 r.w.s. 271(1)(c) duly signed under its signature. We understand that the AO while issuing Notice under section 9 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c) of the Income-tax Act, 1961 is under statutory obligation that the assessee must be informed of the grounds of the penalty

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

u/s 274 r.w.s. 271(1)(c) duly signed under its signature. We understand that the AO while issuing Notice under section 9 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c) of the Income-tax Act, 1961 is under statutory obligation that the assessee must be informed of the grounds of the penalty

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

u/s 274 r.w.s. 271(1)(c) duly signed under its signature. We understand that the AO while issuing Notice under section 9 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c) of the Income-tax Act, 1961 is under statutory obligation that the assessee must be informed of the grounds of the penalty

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

u/s 274 r.w.s. 271(1)(c) duly signed under its signature. We understand that the AO while issuing Notice under section 9 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c) of the Income-tax Act, 1961 is under statutory obligation that the assessee must be informed of the grounds of the penalty

THE HOSHIARPUR CENTRAL COOP BANK LIMITED,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE, HOSHIARPUR

Bench: Sh. Ravish Sood & Dr. M. L. Meena

section 271(l)(c) on wholly erroneous and insufficient grounds. 2. That contrary to facts on record, the Id.CIT(A) grossly erred to hold that the assessee did not declare true particulars of income and no bonafide explanation could be filed. 3. That the additions made in assessment, being revenue neutral, besides being debatable in nature, the levy of impugned

SHREE SHIRDI SAI SHAKTI PEETH TRUST vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

In the result, the appeal filed by the assessee stands partly allowed

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

section 274 r.w.s. 271(1)(c) of the Act dated 05-03-2015 without striking off the irrelevant words, apparently goes to prove that the Assessing Officer initiated the penalty proceedings by issuing the notice u/s 274/271(1)(c) of the Act without specifying whether the assessee has concealed ''particulars of income" or assessee has furnished "inaccurate particulars of income

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Sh. Ravish Sood & Dr. M. L. Meena

271(1)(c) of the Act, dated 27.08.2014. We shall first take up the appeal filed by the 2 Brijinder Pal Singh Bhullar Vs. ITO, Ward 1(3), Bathinda ITA Nos. 671 & 672/Asr/2019 – A.Y 2008-09 assessee against the quantum assessment. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. That

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Sh. Ravish Sood & Dr. M. L. Meena

271(1)(c) of the Act, dated 27.08.2014. We shall first take up the appeal filed by the 2 Brijinder Pal Singh Bhullar Vs. ITO, Ward 1(3), Bathinda ITA Nos. 671 & 672/Asr/2019 – A.Y 2008-09 assessee against the quantum assessment. The assessee has assailed the impugned order on the following grounds of appeal before us : “1. That

SH. RAGHUNATH SAHAI PURI(DECD),PATHANKOT vs. THE DEPTY COMMISSIONER OF INCOME TAX, PATHANKOT

In the result, the appeal of the assessee is partly allowed

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 633/Asr/2014 Assessment Year: 2007-08

271(1)(c) for the alleged non disclosure of capital, gain on transfer of land by the MLA’s Housing Society to TATA Housing Development Co. 2 Sh. Raghunath Sahai Puri v. D.C.I.T. 2. That without having impleaded all the legal heirs of the deceased, the impugned order of ld. AO on a single legal heir, was not sustainable

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S