THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH, PALAMPUR

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

Section 144/144B of the Income Tax Act, ITA No. 927/CHD/2025 emerges out of a penalty proceeding u/s 271(1)(b) and ITA No.926/CHD/2025 emerges out from a penalty proceeding u/s 271(1)(c) of the Income Tax Act, whereas ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F of the Income Tax Act. 3. First, we take the quantum appeal

THE GHARTHOON AGRI CULTURAL SERVICE SOCIETY ,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH , PALAMPUR

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

Section 144/144B of the Income Tax Act, ITA No. 927/CHD/2025 emerges out of a penalty proceeding u/s 271(1)(b) and ITA No.926/CHD/2025 emerges out from a penalty proceeding u/s 271(1)(c) of the Income Tax Act, whereas ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F of the Income Tax Act. 3. First, we take the quantum appeal

THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,PALAMPUR, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH , PALAMPUR

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

Section 144/144B of the Income Tax Act, ITA No. 927/CHD/2025 emerges out of a penalty proceeding u/s 271(1)(b) and ITA No.926/CHD/2025 emerges out from a penalty proceeding u/s 271(1)(c) of the Income Tax Act, whereas ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F of the Income Tax Act. 3. First, we take the quantum appeal

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

delay, rather due to some financial implications,\nthe appeals could not be filed within time. We condone the\ndelay and proceed to decide the appeals on merit.\n7.\nBoth the appellants have raised an additional ground of\nappeal vide which, it has been pleaded that original\nassessment order passed under Section 153A read with\nSection

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

delay, rather due to some financial implications,\nthe appeals could not be filed within time. We condone the\ndelay and proceed to decide the appeals on merit.\n7. Both the appellants have raised an additional ground of\nappeal vide which, it has been pleaded that original\nassessment order passed under Section 153A read with\nSection

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

delay, rather due to some financial implications,\nthe appeals could not be filed within time. We condone the\ndelay and proceed to decide the appeals on merit.\n7. Both the appellants have raised an additional ground of\nappeal vide which, it has been pleaded that original\nassessment order passed under Section 153A read with\nSection

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals