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
271(1) ( c) of the Act , in course of assessment
proceedings, both for (i) furnishing of inaccurate particulars on the estimated
contract income of Rs. 23.53 lakhs and also (ii) for concealment of particulars of
income on the addition of Rs. 90,000/- being the alleged undisclosed truck income u/s
44AE.
7. Penalty