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27 results for “penalty u/s 271”+ Section 112clear

Sorted by relevance

Delhi398Mumbai296Karnataka121Jaipur91Bangalore71Ahmedabad64Raipur41Chennai41Indore40Calcutta34Chandigarh27Amritsar21Kolkata21Hyderabad21Pune20Visakhapatnam16Lucknow14Panaji13Cuttack11Cochin10Surat9Allahabad7Nagpur7Rajkot6Guwahati5Jodhpur5Ranchi2SC1Rajasthan1Dehradun1Telangana1

Key Topics

Section 26342Section 153A36Section 153D15Section 143(3)14Section 25014Addition to Income14Section 13212Section 139(1)12Section 145(3)

SH. DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

ITA 376/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

Showing 1–20 of 27 · Page 1 of 2

7
Bogus Purchases7
Disallowance7
Penalty4

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

ITA 338/CHANDI/2017[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

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

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1252/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Oct 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

DY. COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. M/S AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 116/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, appeals of the assessee for A

ITA 1255/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1253/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1254/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 181/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 457/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

M/S LUXMI BUILDERS,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

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

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

penalty proceedings u/s 271(l)(c) in respect of income enhanced by him in the appellate order. 9. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.” 3. During the course of hearing, the ld AR submitted that the assessee firm has also moved

M/S GANESH BUILDERS,PANCHKULA vs. DCIT, CC-1, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

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

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

penalty proceedings u/s 271(l)(c) in respect of income enhanced by him in the appellate order. 9. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.” 3. During the course of hearing, the ld AR submitted that the assessee firm has also moved

DCIT, LUDHIANA vs. M/S PALACE JEWELLERS PVT. LTD., LUDHIANA

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

ITA 247/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2018AY 2013-14

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

For Appellant: Shri Ashish Abrol, CIT-DRFor Respondent: Shri Tej Mohan Singh, Advocate
Section 132

271 AAB of the income tax act, 1961 on account of any item of jewellery/cash and/or any addition as may be liable to be made on account of profits earned/investment made in some unrecorded transactions as may be later adjudged, opined, considered to be in excess of what already stood recorded in the books regularly maintained as had been shown

PALACE JEWELLERS PVT. LTD.,LUDHIANA vs. DCIT, LUDHIANA

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

ITA 187/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh04 Sept 2018AY 2013-14

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

For Appellant: Shri Ashish Abrol, CIT-DRFor Respondent: Shri Tej Mohan Singh, Advocate
Section 132

271 AAB of the income tax act, 1961 on account of any item of jewellery/cash and/or any addition as may be liable to be made on account of profits earned/investment made in some unrecorded transactions as may be later adjudged, opined, considered to be in excess of what already stood recorded in the books regularly maintained as had been shown

DCIT, LUDHIANA vs. M/S INCITE HOMECARE PVT. LTD., LUDHIANA

In the result, the appeal of the Revenue is dismissed

ITA 896/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh06 Apr 2018AY 2011-12

Bench: Ms. Diva Singh & Dr. B.R.R.Kumarassessment Year: 2011-12

For Appellant: Dr.Gulshan Raj, CIT-DRFor Respondent: Shri Sudhir Sehgal
Section 36Section 43(1)Section 69

Penalty proceedings u/s 271(l)(c) are initiated on this point for furnishing inaccurate particular income. 9.1. A perusal of the impugned order shows that considering the written submissions of the assessee and the arguments advanced, the CIT(A) deleted the addition holding as under : 14. I have carefully considered the appellant's various submission. I have also gone through

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1258/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1257/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA vs. AFI AGRO PVT. LTD., KHANNA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 180/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. AFI AGRO PVT. LTD., KHANNA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 179/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S AFI AGRO PVT. LTD., KHANNA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 373/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1256/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

u/s 153D of the Act without application of mind. 1. Judgement passed by Hon'ble Supreme Court in the case of Additional Commissioner of Income-tax v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) 2. Judgement passed by Hon'ble High Court of Orrisa in the case of Additional Commissioner of Income-tax vs. Serajuddin