JARNAIL SINGH GILL,JAGRAON vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, the appeal of the assessee is partly allowed

Bench: The Tribunal & The Matter Was Remanded Back To Ao For Fresh Adjudication. Thereafter, The Assessment Order Was Passed

271(1)(b) cannot be deleted. He accordingly supported the order and findings of the lower authorities. 11. I have heard the rival contentions and purused the material available on record. Admittedly, during the course of set-aside proceedings, the AO had issued notices u/s 142(1) on five different occasions and out of the same, the assessee admittedly didn

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(1)(b) which is dated 15.07.2021 bearing a DIN including one dated 03.09.2021. That the Ld. AO vide DIN order no:- IBA/PNL/F/271(1)(b)/2021-2022/1038023701(1) dated 22.12.2021 wherein penalty has been imposed of Rs. 20,000/- in aggregate for non-compliance of notice dated 20.05.2019 (Rs.10,000) and notice dated 05.11.2022 (Rs.10,000). 11. That the assesse

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

u/s 250 of the Act by the Ld.\nCommissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFA),\nDelhi is against law and facts on the file in as much as he was not justified to\nuphold the action of the Ld. Assessing Officer in levying a penalty of Rs.\n66,38,400/- without specifying the limb of Section 271

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

11,50,050/-, i.e., addition upheld by the ld. CIT(A) and levied penalty u/s Section 271 (1) (c) of the Act of Rs. 3,80,242/- for Assessee

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(1

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

11. The argument of Mr.T.R.Senthilkumar, learned Senior Standing Counsel appearing for the Revenue is that the notice issued by the Assessing Officer while imposing penalty clearly stated that it was a notice issued under Section 274 read with Section 271AAB of the Act. Therefore, the assessee was aware that he had to face penalty proceedings initiated under Section 271AAB

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)

271(1)(b) and u/s 271F are deleted. 6.7. Reliance was also placed in the case of CIT Vs N. Khan & Bros (1973) 92 ITR 338(AII), Budhar Singh & Sons Vs. CIT, (1983) 142 ITR 180 (All), and CIT Vs. Allied Silk Mills, (1983) 140 ITR 428 (Bom) etc. 6.8. It was submitted that keeping in view the above facts

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

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

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

section 271 AAA, the penalty @ 10% on undisclosed income of Rs. 1,25,16,413/- should have been imposed. It was further submitted that only 10% of the undisclosed income of Rs. 1,25,16,413/-, amounting to Rs. 12,51,641/-could be imposed as penalty. The Ld. CIT (A) vide order, dated 21.09. 2020, accordingly, restricted the penalty

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

section 271 AAA, the penalty @ 10% on undisclosed income of Rs. 1,25,16,413/- should have been imposed. It was further submitted that only 10% of the undisclosed income of Rs. 1,25,16,413/-, amounting to Rs. 12,51,641/-could be imposed as penalty. The Ld. CIT (A) vide order, dated 21.09. 2020, accordingly, restricted the penalty

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

section 271 AAA, the penalty @ 10% on undisclosed income of Rs. 1,25,16,413/- should have been imposed. It was further submitted that only 10% of the undisclosed income of Rs. 1,25,16,413/-, amounting to Rs. 12,51,641/-could be imposed as penalty. The Ld. CIT (A) vide order, dated 21.09. 2020, accordingly, restricted the penalty

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

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

11 and the third appeal is in respect of sustenance of levy of penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

11 and the third appeal is in respect of sustenance of levy of penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

11 and the third appeal is in respect of sustenance of levy of penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken

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 order passed u/s 271(1)(c) vide order dated 25.06.2009 against whom appeal has been dismissed by the CIT (Appeals) by way of the impugned order). 2. It has been brought to our notice that assessee Shri Dinesh Sethi has died on 14.02.2024. Death Certificate of the assessee has been annexed by the ld. counsel for the assessee

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 order passed u/s 271(1)(c) vide order dated 25.06.2009 against whom appeal has been dismissed by the CIT (Appeals) by way of the impugned order). 2. It has been brought to our notice that assessee Shri Dinesh Sethi has died on 14.02.2024. Death Certificate of the assessee has been annexed by the ld. counsel for the assessee