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

delay in ITA No. 343/Chd/2020 and 344/Chd/2020 is condoned. 5 3. The facts in brief, are that there was a search and seizure operations conducted u/s 132 on 02.09.2011 in 'Bajwa Group of Cases. During the course of search seizure, the assessee offered a sum of Rs. 28,56,53,000/- for the Asstt. Year 2011-12 and such disclosure

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

delay in ITA No. 343/Chd/2020 and 344/Chd/2020 is condoned. 5 3. The facts in brief, are that there was a search and seizure operations conducted u/s 132 on 02.09.2011 in 'Bajwa Group of Cases. During the course of search seizure, the assessee offered a sum of Rs. 28,56,53,000/- for the Asstt. Year 2011-12 and such disclosure

JYOTI SHARMA,PINJORE vs. INCOME TAX OFFICER, WARD - 2,, PANCHKULA

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

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 271(1)(b) of the Act where again, for similar reasons the delay in filing the appeal was condoned by the Ld. CIT(A). 6. I therefore find that there are divergent views taken by the Ld. CIT(A) while adjudicating the present appeal and the other two appeals whereas the reasons and explanation submitted by the assessee seeking

SUKHDEV RAJ,SIRSA vs. INCOME TAX OFFICER, SIRSA

In the result, the appeal of the assessee is dismissed

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

delay of 181 days in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 5. In the present appeal the assessee has raised following grounds: 1. That the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in upholding the initiation of proceedings under section

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

2 emanates from a penalty order dated 20.06.2019 passed under 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

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

2 emanates from a penalty order dated 20.06.2019 passed under 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

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 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

2. ITA No.925/CHD/2025 emerges out of a quantum proceeding against an assessment order dated 05.01.2024 passed u/s 147 read with 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

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

2. ITA No.925/CHD/2025 emerges out of a quantum proceeding against an assessment order dated 05.01.2024 passed u/s 147 read with 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

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

2. ITA No.925/CHD/2025 emerges out of a quantum proceeding against an assessment order dated 05.01.2024 passed u/s 147 read with 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

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

M/S ADITYA 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(Ita Nos. 300 & 301/Chd/2020) "नधा"रणवष" / Assessment Year : 2010-11 M/S Aditya Medicos, The Dcit, बनाम Shop No. 4, New Shopping Central Circle-1, Complex, Chandigarh Sector 12, Chandigarh "थायीलेखासं./Pan No: Aaqfa8675H अपीलाथ"/Appellant ""यथ"/Respondent

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. 300 & 301-Chd-2020- M/s Aditya 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

M/S ADITYA MEDICOS,CHANDIGARH vs. DCIT-CENTRAL CIRCLE-1, CHANDIGARH

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

Bench: Mrs. Annapurna Gupta & Shri R.L Negi(Ita Nos. 300 & 301/Chd/2020) "नधा"रणवष" / Assessment Year : 2010-11 M/S Aditya Medicos, The Dcit, बनाम Shop No. 4, New Shopping Central Circle-1, Complex, Chandigarh Sector 12, Chandigarh "थायीलेखासं./Pan No: Aaqfa8675H अपीलाथ"/Appellant ""यथ"/Respondent

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. 300 & 301-Chd-2020- M/s Aditya 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

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)’]

2. That the Ld. Commissioner of Income Tax (Appeals) has grossly erred in law and on facts to confirmed the penalty imposed under section 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

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