SHRI DARBARA SINGH,CHANDIGARH vs. ITO-WARD-5(5), CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

section 271(1)(c) of the Income Tax Act, 1961 on the issue of taxability of interest income on FDR and saving account to the tune of Rs. 1,28,615/- as the same being lower than the maximum amount not chargeable to tax. 3. The Appellant craves permission to file/raise/amend any other ground of appeal at the time

SH. GURPREET SINGH,MOHALI vs. ITO, WARD-6(1), MOHALI

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

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

condonation of delay which is arbitrary and unjustified. 2. Without prejudice to the above, the Ld. Commissioner of Income Tax(Appeals) has erred in law as well as on facts in upholding the imposition of penalty of Rs.31,21,238/- u/s 271 (1 )(c) of the Act which is illegal, arbitrary & unjustified. 3. That the penalty imposed under section

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

delay so happened is hereby condoned and all these appeals are admitted for adjudication. ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 3 3. Since common issue relating to levy of penalty u/s 271CA is involved, all these appeals were heard together and are being disposed off by this consolidated order. With the consent

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

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

ACIT-CC-1, CHANDIGARH vs. M/S BAJWA DEVELOPERS LTD., KHARAR

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

section 271(1) (c) of the Act, the tax on the surrendered income along with the interest is required to be paid immediately and in any case before the due date of filing of the return. 2.4 Since these are cross appeals by the assessee and the department and the facts are common in both the appeals related to penalty

M/S BAJWA DEVELOPERS LTD.,KHARAR vs. DCIT, CC-II, CHANDIGARH

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

section 271(1) (c) of the Act, the tax on the surrendered income along with the interest is required to be paid immediately and in any case before the due date of filing of the return. 2.4 Since these are cross appeals by the assessee and the department and the facts are common in both the appeals related to penalty

ACIT,CC-1, CHANDIGARH vs. M/S BAJWA DEVELOPERS LTD., KHARAR

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

section 271(1) (c) of the Act, the tax on the surrendered income along with the interest is required to be paid immediately and in any case before the due date of filing of the return. 2.4 Since these are cross appeals by the assessee and the department and the facts are common in both the appeals related to penalty

SHIMLA MEDICOS,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

In the result, both the appeals of the assessee are dismissed

Bench: Mrs. Annapurna Gupta & Shri R.L Negi

section 143(3) of the Act (for short ‘the Act’) and vide second order the Ld. CIT(A) has dismissed the appeal file by the assessee ITA Nos. 302 & 303-c-20- Shimla Medicos, Chandigarh 2 against the penalty order passed by the Assessing Officer u/s 271(1)(c) of the Act. 2. The ld. Counsel for the assessee submitted

M/S SHIMLA MEDICOS,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

In the result, both the appeals of the assessee are dismissed

Bench: Mrs. Annapurna Gupta & Shri R.L Negi

section 143(3) of the Act (for short ‘the Act’) and vide second order the Ld. CIT(A) has dismissed the appeal file by the assessee ITA Nos. 302 & 303-c-20- Shimla Medicos, Chandigarh 2 against the penalty order passed by the Assessing Officer u/s 271(1)(c) of the Act. 2. The ld. Counsel for the assessee submitted

EMMBROS AUTOCOMP LIMITED,BADDI vs. ASSTT. COMMISSIONER OF INCOME TAX, PARWANOO

In the result, the appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1172/Chd/2024 "नधा"रण वष" / Assessment Year : 2013-14 M/S Emmbros Autocomp The Acit, बनाम Limited, Village Katha, Circle, Baddi, Parwanoo Vs. Distt. Solan 173220 "थायी लेखा सं./ Pan No: Aaace3489Q अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Raman Tiwari, Ca राज"व क" ओर से/ Revenue By : Sh. Vivek Varadhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09.02.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.02.2026 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 24.09.2024 Passed By The Ld. Commissioner Of Income Tax, Exemptions [‘(Cit(A)’]

271(1)(C) of the Income Tax Act, 1961 amounting to Rs. 27,85,000/ for furnishing inaccurate particulars of Income in respect of claim of deduction under section 80IC whereas the issue itself was debatable at the time of filing of return. Hence the penalty imposed on that addition may be deleted. 3. On the facts and circumstances prevailing

MAHESH T. PRASANA,MUMBAI vs. ITO, WARD-1, PARWANOO

In the result, the appeal of the assessee is allowed

Bench: Shri A.D.Jain & Shri Krinwant Sahayआयकर अपील सं./Ita No. 419/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13

Section 271(1)(c) of the ITA 419/CHD/2023 A.Y. 2012-13 6 Income Tax Act. 6. We have considered the submissions filed by the Revenue on this issue as well as the detailed affidavit filed by the assessee on this issue of condonation of delay

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, RISHI NAGAR, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 271(1)(c) of the Act. The ld. First Appellate Authority has decided quantum appeal as well as penalty appeal by way of separate orders on 30.04.2024. First we take quantum appeal. 3. The ld. Counsel for the assessee has applied for an adjournment however, after perusal of the record carefully, we are not inclined to grant any adjournment

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 271(1)(c) of the Act. The ld. First Appellate Authority has decided quantum appeal as well as penalty appeal by way of separate orders on 30.04.2024. First we take quantum appeal. 3. The ld. Counsel for the assessee has applied for an adjournment however, after perusal of the record carefully, we are not inclined to grant any adjournment