DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

41 to 44/CHD/2017) "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, 2010-11 & 2012-13 Sh. Kulwant Singh. The DCIT, Central Circle-1, बनाम H.No. 1047, Sector 71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ABZPS4962R Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA No. 387/CHD/2017 "नधा"रण वष" / Assessment Year

SANDEEP GUPTA,CHANDIGARH vs. DCIT, CIRCLE 3(1),, CHANDIGARH

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

PARMINDER SINGH,LUDHIANA vs. ITO, LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

SH. VIJAY KUMAR SINGH,BADDI vs. ITO , BADDI

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

VIDYADHAR TIWARI,BADDI vs. ITO, , BADDI

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

METALMAN AUTO PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE -1,, LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

SH. VIJAY KUMAR SINGH,BADDI vs. ITO , BADDI

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

TEGSONS INDIA,LUDHIANA vs. ITO, WARD 1(3), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

RIDE LINK AUTO,LUDHIANA vs. ITO WARD 7 (1), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

ITO, WARD 6(1), LUDHIANA vs. SH. SITA RAM SINGLA, LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

disallowance shall be made for employers’ share of contribution which is deposited before 'due date' of filing of return of Income. However, it further clarifies that this Circular does not apply to claim of deduction relating to employee's contribution to welfare funds which are governed by section 36(1)(va) of the Act. 4.6 Another argument of the Ld.DR

HYCRON ELECTRONICS vs. DY.COMMISSIONER OF INCOME TAX,

Appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 271(1)(c) as it has neither concealed any particulars of income nor furnished any inaccurate particulars of income. The assessee has relied on various case laws to support his case as per the record. The relevant extracts of the same are reproduced as under:- 10. In support of the appellant's contention that penalty u/s 271(1) (c

DCIT, PARWANOO vs. M/S HYCRON ELECTRONICS, SOLAN

Appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

section 271(1)(c) as it has neither concealed any particulars of income nor furnished any inaccurate particulars of income. The assessee has relied on various case laws to support his case as per the record. The relevant extracts of the same are reproduced as under:- 10. In support of the appellant's contention that penalty u/s 271(1) (c

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

41,200 and Rs.2,80,75,400 paid to Sh. Rashpal Singh Dhaliwal and his wife Smt. Karamjit Kaur (Trustees of Chandigarh Educational Society) in form of salary and equivalent amount of salary received (Rs.5,29,44,200/- + Rs.2,07,50,000/-) by Sh. Satnam Singh Sandhu and his wife, Smt.Damandeep Kaur from Chandigarh Educational Society. h) Introduction of unexplained

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

41,200 and Rs.2,80,75,400 paid to Sh. Rashpal Singh Dhaliwal and his wife Smt. Karamjit Kaur (Trustees of Chandigarh Educational Society) in form of salary and equivalent amount of salary received (Rs.5,29,44,200/- + Rs.2,07,50,000/-) by Sh. Satnam Singh Sandhu and his wife, Smt.Damandeep Kaur from Chandigarh Educational Society. h) Introduction of unexplained