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)

section 13(1)(c) r/w 13(3) of the Act and the remaining addition is hereby directed to be deleted. 13. In the result, the appeal of the assessee is partly allowed. ITA No. 685/Chd/2022 for A.Y. 2009-10 14. Connected to the aforesaid appeal for A.Y 2009-10, in this appeal, the assessee has challenged the levy of penalty

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

13, reads as follows : ITA 398/CHD/2023 A.Y. 2016-17 7 9.1 The ld. Counsel for the assessee submitted that the penalty notice issued u/s 271AAB of the Act is not, in any manner, depicting the charge against the assessee as to under which clause, i.e., (a), (b) or (c) of Section 271AAB (1) or clause (a), or (b) of 271AAB

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)

13 & 2013-14 challenging the sustenance of levy of penalty u/s 271(1)(c) of the Act. 2. Since the common issues are involved in the both the above appeals, they were heard together and are being disposed off by this consolidated order. 3. With the consent of both the parties, the case of the Assessee in ITA No. 804/Chd/2023

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

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

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

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 271(1)(b); that the learned Commissioner of Income Tax (A)fell into grave error by confirming the penalty of Rs. 10,000/-. 6. The ld. DR, on the other hand, has placed strong reliance on the impugned order. 7. The penalty in question was imposed u/s 271(1)(b) of the Income Tax Act vide order dated

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 Act. Accordingly, the order passed by the authorities below cannot be sustained. Thus, appeal of the Revenue on this ground is allowed. 13

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 of Rs. 13,13,910/- 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

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)

13 13/4/2017 To Cash 104 2,00,000 14 14/4/2017 To Cash 109 2,00,000 15 15/4/2017 To Cash 115 2,00,000 16 16/4/2017 To Cash 121 2,00,000 17 17/4/2017 To Cash 126 2,00,000 18 18/4/2017 To Cash 131 2,00,000 19 19/4/2017 To Cash 136 2,00,000 20 20/4/2017 To Cash

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, LUDHIANA, LUDHIANA vs. LEEFORD HEALTHCARE LTD., PUNJAB, LUDHIANA

The appeal of the department is dismissed

Bench: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 549/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Dy. Commissioner of Income Tax बनाम Central Circle 3, Ludhiana Punjab Amit Kumar C/o Leeford Healthcare Ltd., LEO House, DugriDhadra Road, Shaheed Bhagat Singh Nagar, Ludhiana स्थायी लेखा सं/ . PAN NO: ACBPK3657Q अपीलार्थी/ Appellant प्रत्यर्थी / Respondent Cross Objection No. 23/Chd/2024 In (आयकर अपील सं/ . ITA No. 549/Chd/2024) निर्धारण वर्ष / Assessment Year : 2

13(n) of notification. 4/2017, dated 03.04.2017 and further the limitation of passing the Penalty order having already expired on 31.03.2022, the passing of order u/s 271AAB on 01.04.2022 is barred by limitation. 2. That the Ld. CIT(A) has failed to appreciate that the order, dated 31.03.2022 was received through email on April

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, LUDHIANA, PUNJAB, LUDHIANA vs. AMIT KUMAR, LUDHIANA

The appeal of the department is dismissed

Bench: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 549/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Dy. Commissioner of Income Tax Central Circle 3, Ludhiana Punjab बनाम Amit Kumar C/o Leeford Healthcare Ltd., LEO House, DugriDhadra Road, Shaheed Bhagat Singh Nagar, Ludhiana स्थायी लेखा सं/ . PAN NO: ACBPK3657Q अपीलार्थी/Appellant प्रत्यर्थी / Respondent Cross Objection No. 23/Chd/2024 In (आयकर अपील सं/ . ITA No. 549/Chd/2024) निर्धारण वर्ष / Assessment Year : 20

13(n) of notification. 4/2017, dated 03.04.2017 and further the limitation of passing the Penalty order having already expired on 31.03.2022, the passing of order u/s 271AAB on 01.04.2022 is barred by limitation. 2. That the Ld. CIT(A) has failed to appreciate that the order, dated 31.03.2022 was received through email on April

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,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 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

DCIT, C-1(1), CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

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

13 18. The assessee aggrieved by the said orderu/s 273A filed a writ petition before High Court. During the course of hearing of the writ petition, the counsel for the revenue made a statement which is also forming part of the order of High Court dated 05.12.2014 (copy at PB Page 62-63).The said Statement has also been referred

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

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

13 18. The assessee aggrieved by the said orderu/s 273A filed a writ petition before High Court. During the course of hearing of the writ petition, the counsel for the revenue made a statement which is also forming part of the order of High Court dated 05.12.2014 (copy at PB Page 62-63).The said Statement has also been referred