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6 results for “condonation of delay”+ Section 272A(2)(e)clear

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Key Topics

Section 14411Section 143(2)6Section 142(1)6Penalty6Unexplained Money5Cash Deposit5Demonetization5Addition to Income5Section 69B

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 733/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

2. That in the FY 2016-17, I was managing the accounts of Partnership firm namely "Golden Wines" engaged in a business of trading of Liquor. 3. That, the credentials of ITBA portal of above said firm were handled by me only and other details includes e-mail updated on profile both primary and secondary also belongs to me "singhcaptain5256@gmail.com

4
Section 272A(1)(d)3
Section 69A2

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 734/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

2. That in the FY 2016-17, I was managing the accounts of Partnership firm namely "Golden Wines" engaged in a business of trading of Liquor. 3. That, the credentials of ITBA portal of above said firm were handled by me only and other details includes e-mail updated on profile both primary and secondary also belongs to me "singhcaptain5256@gmail.com

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 735/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

2. That in the FY 2016-17, I was managing the accounts of Partnership firm namely "Golden Wines" engaged in a business of trading of Liquor. 3. That, the credentials of ITBA portal of above said firm were handled by me only and other details includes e-mail updated on profile both primary and secondary also belongs to me "singhcaptain5256@gmail.com

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 736/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

2. That in the FY 2016-17, I was managing the accounts of Partnership firm namely "Golden Wines" engaged in a business of trading of Liquor. 3. That, the credentials of ITBA portal of above said firm were handled by me only and other details includes e-mail updated on profile both primary and secondary also belongs to me "singhcaptain5256@gmail.com

LATE HARPAL SINGH THROUGH HIS LEGAL REPRESENTATIVE, NIRMAL SAINI,CHANDIGARH vs. INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 973/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh13 Mar 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Ashok Goyal, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 142(1)Section 143(2)Section 272A(1)(d)

E R PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 16.05.2023 passed for assessment year 2011-12. 2. The grievance of the assessee is that ld. AO has erred in visiting the assessee under Section 272A

BHOOPRAM SHARMA,PANCHKULA vs. INCOME TAX OFFICER, WARD NO.1, PANCHKULA

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

ITA 860/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh21 Apr 2025AY 2017-18

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

For Appellant: Shri Rishab Gupta, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 115BSection 142(1)Section 143(2)Section 144Section 270ASection 271ASection 272A(1)(d)Section 69A

272A(1)(d) for non-compliance with statutory notices. The total assessed income was computed as Rs. 79,32,230/-, comprising the declared income of Rs. 2,86,490/-, the unexplained cash deposits of Rs. 58,97,020/-, and the additional turnover-based income of Rs. 17,48,720/-. The AO issued the assessment order along with a demand notice