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 271 AAB of the Act is vague and the assessee was not made aware of the actual charge on which the penalty proceedings will be initiated

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

penalty u/s 271AAA amounting to Rs. 6 2,85,65,300/-, which is equivalent of 10% of the additional income of Rs. 28,56,53,000/-. 6. The assessee filed a detailed submissions before the CIT(A), contending that the assessee had fulfilled all the conditions as per section 271

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

penalty u/s 271AAA amounting to Rs. 6 2,85,65,300/-, which is equivalent of 10% of the additional income of Rs. 28,56,53,000/-. 6. The assessee filed a detailed submissions before the CIT(A), contending that the assessee had fulfilled all the conditions as per section 271

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

penalty u/s 271AAA amounting to Rs. 6 2,85,65,300/-, which is equivalent of 10% of the additional income of Rs. 28,56,53,000/-. 6. The assessee filed a detailed submissions before the CIT(A), contending that the assessee had fulfilled all the conditions as per section 271

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)

u/s 250 of the Act by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi is against law and facts on the file in as much as he was not justified to uphold the action of the Ld. Assessing Officer in levying a penalty of Rs. 66,38,400/- without specifying the limb of Section 271

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)

10. That it is contended the notice for initiation of penalty dated 271(1)(b) dated 15.11.2019 is invalid in law and shall be deemed to have never been issued. Keeping in view that the notice for very initiation of penalty u.s 271(1)(b) dated 15.11.2019 is invalid, the subsequent proceedings also become invalid and void ab initio

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

Appeal of the assessee is allowed

Bench: This Tribunal. The Assessee

u/s 271(1)(c) of the Act is initiated separately for furnishing of inaccurate particulars of income. 2.7 Basis above premises, the ld. AO concluded that assessee is liable to penal action on account of furnishing inaccurate particulars of income and default has been committed by the assessee within the meaning of Section 271

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)

10-01-2019 to keep the penalty proceedings in abeyance as the assessee was filing appeal before the Ld CIT(A) against the order u/s 143(3) of the Income Tax Act as the last date for filing the appeal was 30-01-2020, however, the learned AO ignored the submissions so made and preferred to impose the penalty

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

u/s Section 271 (1) (c) of the Act. The ld. Counsel also submitted a case laws, i.e., ‘CIT Ahmedabad vs. Reliance Petroproducts (P.) Ltd’ [2010], 189 Taxman 322 (SC) in which the Hon'ble Supreme Court has held as under: - “A glance of provision of section 27I (1)(c ) would suggest that in order to be covered, there

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

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 to the tune of Rs. 1,04,00,000/- on account of alleged violation of section 269ST. 2. That no proper or reasonable opportunity has been afforded to the appellant to represent the case since no notice was received on the email of assessee or on the email of his counsel or through physical mode. That

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.

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 for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 3. Briefly, the facts

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)

u/s 271(1)(C) of the Act. 2. Briefly the facts of the case are that the assessee filed his return of income declared total income of Rs. 6,24,782/- on 31/03/2010. The case of the assessee was selected for scrutiny and notice under section 143(2) and 142(1) were issued. During the course of assessment proceedings

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

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

Penalty proceedings u/s 271(1)(c) of the I.T. Act is being initiated separately for furnishing inaccurate particulars of income. 25. The Assessee feeling aggrieved and dissatisfied with the AO’s order dt. 26/12/2016 had filed first appeal before Ld. CIT(A) who vide impugned order has dismissed the same. The core finding of CIT(A) is as follows

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 emerges out from a penalty proceeding u/s 271(1)(c) of the Income Tax Act, whereas ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F of the Income Tax Act. 3. First, we take the quantum appeal

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

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 ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F of the Income Tax Act. 3. First, we take the quantum appeal

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

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 ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F of the Income Tax Act. 3. First, we take the quantum appeal

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

10 that a sum of Rs. 278 crores which was deposited by the Chandigarh Housing Board in the Government treasury, is agreed to be adjusted in income tax head and it is treated as final in so far as liability of income tax is concerned. Having regard to the settlement reached between the parties, it is clear that the dispute