SH. JOGESH CHANDER GUPTA,PHAGWARA vs. THE ADDL. COMMISSIONER OF INCOME-TAX, PHAGWARA
In the result, appeal is allowed
ITA 13/ASR/2015[2009-10]Status: DisposedITAT Amritsar10 Mar 2025AY 2009-10
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 13/Asr/2015 निर्धारण वर्ा / Assessment Year : 2009-10 Sh Jogesh Chander Gupta, बनाम The Addl. Cit, Prop.Sampoorna Feeds, Phagwara Range, G.T. Road, Phagwara Opp.Mauli Gate, Phagwara 144632 स्थधयी लेखध सं./Pan No: Aappg4599K अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Sandeep Vijh, Ca रधजस्व की ओर से/ Revenue By : Shri Davinder Pal Singh, Sr. Dr सुिवधई की तधरीख/Date Of Hearing : 16.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement :10.03.2025 2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 29.10.2014 Passed By Ld. Commissioner Of Income Tax (Appeals), Jalandhar For A.Y. 2009-10. 2. The Only Ground Of Appeal Raised By The Assessee Is As Under:
For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Davinder Pal Singh, Sr. DR
Section 271
penalty u/s 271(l)(c) [1st para at page no. 6 of 143(3)].
It is submitted that unless the household expenses are ridiculously low, no interference/ addition can be made.
Attention is drawn to the decision of the ITAT, Amritsar Bench,
Amritsar in the case of Parmod Seghal vs. ACIT wherein while dealing with disallowance out of household expenses