THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

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

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Section 271(1)(c). That is clearly not the intendment of the Legislature.” 14. In light of aforesaid discussions and in the entirety of facts and circumstances of the case and respectfully following the decision supra, the levy of penalty u/s

ANJALI SAINI,ZIRAKPUR vs. ITO-WARD-5(5), CHANDIGARH

The appeal of the assesse is allowed for statistical purposes

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

u/s. 271 read with section 271(1)(b) of the act vide notices dated 15.11.2019,14.06.2021,15.07.2021 and 03.09.2021 were issued to show cause as to why penalty

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

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

Section 271(1)(c). That is clearly not\nthe intendment of the Legislature.”\n14.\nIn light of aforesaid discussions and in the entirety of facts and circumstances of\nthe case and respectfully following the decision supra, the levy of penalty u/s

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 397/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 M/S Happy Steels Private Limited, Vs. The Dcit, बनाम B-Xxix, 2254, Central Circle-2, Kanganwal Road, Ludhiana P.O. Jugiana, Ludhiana 141120 "थायी लेखा सं./Pan No: Aaach6019D अपीलाथ" ./ Appellant ""यथ" / Respondent

271(1)(c) at Rs. 3,80,242/- 2. That levy of penalty and upholding the same is bad in law in as much as no specific charge has been made out while issuing the penalty notice and while levying penalty u/s Section

AKM RESORTS,MOHALI vs. ACIT CIRCLE 5(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: This Tribunal. The Assessee

Penalty proceedings u/s 271 (l)(c) for concealment of income and for furnishing inaccurate particulars of income were also initiated in respect of above mentioned addition and notice u/s 271(1)(c) read with section

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Shri Krinwant Sahay

Section 271AAB (1), or clause (a) or (b) of 271 AAB (1 A) of the Act, penalty is leviable on the assessee. Therefore, we are of the opinion that the notice initiating penalty u/s

BALWINDER SINGH,SANGRUR vs. ITO, WARD, SUNAM

In the result, the appeal of the assessee is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalties u/s. 271(1)(b) and u/s. 271F of the Act without considering u/s. 273B of the Act. Applying the provisions of Section

ASPEE SONS,SOLAN vs. INCOME TAX OFFICER, PARWANOO, PARWANOO

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

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

penalty order passed by the Ld. AO u/s 271(1)(c) and then confirmed by Worthy CIT(A) deserves to be quashed since the same have been passed without affording reasonable opportunity of being heard to the appellant. 6. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal

M/S HIMACHAL FASHION PVT. LTD.,LUDHIANA vs. ITO, W-6(3), LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 8/Chd/2020 िनधा"रण वष" / Assessment Year: 2012-13

penalty u/s Section 271 (1) (c) of the Income Tax Act, 1961 (in short 'the Act') for filing of inaccurate

HEALTH BIOTECH LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: the disposal of the same.

section 271(1)(c) of the Income-tax Act, 1961 for the Assessment Year 2014-15. 2. In the present appeal Assessee has raised the following grounds: 1. That on the facts, circumstances and legal position of the case, Worthy CIT(A), NFAC in Appeal No. CIT (A), Chandigarh- 1/10844/2019-20 has erred in passing order dtd. 07.07.2025 in contravention

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

u/s 271 AAA r.w. section 274 as passed by the Assessing Officer vide order, dated 28.09.2017, wherein, the Assessing officer has levied a penalty of Rs. 2,88,65,300/- against which the assessee filed an appeal before the CIT(A)(Central), Gurgaon. The Ld. CIT(A) vide order, dated 26.04.2019 sustained the penalty of Rs. 1

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

u/s 271 AAA r.w. section 274 as passed by the Assessing Officer vide order, dated 28.09.2017, wherein, the Assessing officer has levied a penalty of Rs. 2,88,65,300/- against which the assessee filed an appeal before the CIT(A)(Central), Gurgaon. The Ld. CIT(A) vide order, dated 26.04.2019 sustained the penalty of Rs. 1

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

u/s 271 AAA r.w. section 274 as passed by the Assessing Officer vide order, dated 28.09.2017, wherein, the Assessing officer has levied a penalty of Rs. 2,88,65,300/- against which the assessee filed an appeal before the CIT(A)(Central), Gurgaon. The Ld. CIT(A) vide order, dated 26.04.2019 sustained the penalty of Rs. 1

SH. JAGMOHAN SINGH,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(1)(C) whereby the assessee has claimed deduction u/s 54 which has been denied by the AO during the course of assessment proceedings. More specifically, the charge on the assessee is that he has furnished inaccurate particulars of income by claiming deduction under Section

SH. DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025

penalty imposed u/s 271(1)(c) of the Act has been confirmed. Thus, the present appeal is rejected. 16. Before parting with this order, we would like to take cognizance of Section

SHRI DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025

penalty imposed u/s 271(1)(c) of the Act has been confirmed. Thus, the present appeal is rejected. 16. Before parting with this order, we would like to take cognizance of Section

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

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

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

u/s, 271 DA of the I.T. Act. 5. The relevant provision of Section 271DA and Section 269ST are reproduced below: " Section 271 DA- Penalty for failure to comply with the provisions of section 269ST. 271 DA. (1

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