NARINDER PAL KAUR,LUDHIANA vs. INCOME TAX OFFICER, WARD-3, KHANNA

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

Bench: SHRI. LALIET KUMAR (Judicial Member)

271E on the assessee for alleged violation of section 269T, involving cash repayment of loan/deposit to one S. Kamal Singh. The penalty order was passed on 21.02.2022. 5. The assessee filed an appeal before the Ld. CIT(A) on 31.05.2022, which was delayed by 70 days beyond the statutory period prescribed under section 249(2). The explanation given

NARINDER PAL KAUR,LUDHIANA vs. INCOME TAX OFFICER, WARD-3, KHANNA

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

Bench: SHRI. LALIET KUMAR (Judicial Member)

271E on the assessee for alleged violation of section 269T, involving cash repayment of loan/deposit to one S. Kamal Singh. The penalty order was passed on 21.02.2022. 5. The assessee filed an appeal before the Ld. CIT(A) on 31.05.2022, which was delayed by 70 days beyond the statutory period prescribed under section 249(2). The explanation given

SURJIT KAUR ,PUNJAB vs. ITO WARD 3 , KHANNA, PUNJAB

Bench: Tribunal.

delay of 3 days in the appeal which stand condoned. 2. Pursuant to a reference as received from ITO, Ward-3, Khanna for initiation of penalty u/s 271D for violation of Sec.269SS, a show- cause notice was issued by Ld. Addl. CIT, Range-4, Ludhiana (AO) on 27-10-2021. It was stated therein that the assessee sold a plot