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MR. SURINDER PAL SINGH,BALTANA vs. ITO, W-6(4), MOHALI

In the result appeal of the assessee is allowed

ITA 250/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh25 Jun 2018AY 2011-12

Bench: Ms. Diva Singh

For Appellant: Shri Neeraj AroraFor Respondent: Shri Manoj Kumar

Section 271(1)(c)Section 271BSection 44A

TDS has been deducted. In the peculiar facts it is seen the explanation supported by documentary evidences supports the claim of the assessee of a bonafide mistake which remained undetected due to the assessee’s illness. Accepting the explanation on going through the records I am of the view that in the peculiar facts and circumstances of the present case

MR. SURINDER PAL SINGH,BALTANA vs. ITO, W-6(4), MOHALI

In the result appeal of the assessee is allowed

ITA 251/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh25 Jun 2018AY 2011-12

Bench: Ms. Diva Singh

For Appellant: Shri Neeraj AroraFor Respondent: Shri Manoj Kumar

Section 271(1)(c)Section 271BSection 44A

TDS has been deducted. In the peculiar facts it is seen the explanation supported by documentary evidences supports the claim of the assessee of a bonafide mistake which remained undetected due to the assessee’s illness. Accepting the explanation on going through the records I am of the view that in the peculiar facts and circumstances of the present case

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

271B, and 272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned order

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD