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

penalty u/s Section 271 (1) (c). 3. Brief facts of the case are that the Assessee company is engaged in the business of manufacturing of Auto parts. A search operation u/s 132

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(1) (c) of the Act, the tax on the surrendered income along with the interest is required to be paid immediately and in any case before the due date of filing of the return. 2.4 Since these are cross appeals by the assessee and the department and the facts are common in both the appeals related to 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(1) (c) of the Act, the tax on the surrendered income along with the interest is required to be paid immediately and in any case before the due date of filing of the return. 2.4 Since these are cross appeals by the assessee and the department and the facts are common in both the appeals related to 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(1) (c) of the Act, the tax on the surrendered income along with the interest is required to be paid immediately and in any case before the due date of filing of the return. 2.4 Since these are cross appeals by the assessee and the department and the facts are common in both the appeals related to penalty

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

u/s 132 of the Act on account of cash found instead of penalty levied @ 60% by AO as per provisions of section 271

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

u/s 132 of the Act on account of cash found instead of penalty levied @ 60% by AO as per provisions of section 271

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

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

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 LUXMI BUILDERS,CHANDIGARH vs. DCIT, CHANDIGARH

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

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

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

SUBHASH CHANDER GUPTA, H.NO. 16528 VISHNU COLONY, RALIWAY ROAD, KURUKSHETRA,HARYANA vs. JOINT COMMISSIONER OF INCOME TAX, KURUKSHETRA

In the result, both appeals of the assessee are

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

u/s 147-148. 8. After examining the case as above together with the information available on record and the replies filed on behalf of the assessee, I hold the afore said amount of Rs. 13.00 crores as to be the assessee's undisclosed income, which, in addition to normal tax liability thereon, also renders the assessee liable for penalty under

SUBHASH CHANDER GUPTA, H.NO. 1652 8 VISHNU COLONY, RAILWAY ROAD, KURUKSHETRA,HARYANA vs. ITO WARD-3, KURUKSHETRA, HARYANA

In the result, both appeals of the assessee are

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

u/s 147-148. 8. After examining the case as above together with the information available on record and the replies filed on behalf of the assessee, I hold the afore said amount of Rs. 13.00 crores as to be the assessee's undisclosed income, which, in addition to normal tax liability thereon, also renders the assessee liable for penalty under

SURINDER SINGH RYAIT,LUDHIANA vs. DCIT, CC-II, LUDHIANA

In the result, appeal of the Assessee is allowed

Bench: This Tribunal. The Assesse Is Aggrieved By The Order Bearing Number: 09/It/Cit(A)-5/Ldh/2017-18 Dt. 29/08/2019 Passed Under Section 154 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2015-16 & The Corresponding Previous Year Period Is From 01/04/2014 To 31/03/2015. 2. Factual Matrix 2.1 That By An Order In First Appeal Bearing Number 09/It/Cit(A)- 5/Ldh/2017-18 Dt. 21/12/2018 The Ld. Cit(A) In Terms Of Section 250(6) Of The Act Had Allowed The Appeal Of The Assessee Against The Penalty Order Dt. 12/05/2017 Wherein Penalty Of Rs. 12,30,000/- Was Imposed On 2 The Assessee U/S 271Aab(1)(A). The 1St Appeal Of The Assessee Was Thus

penalty initiated as mentioned in in the notice is "have in a the notice U/s 274 r.w.s 271 dated statement under sub- 31.12.2016 issued by the Ld. A.O. section 4 of Section 132

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee’s appeal on the various grounds raised is dismissed

Bench: Final Hearing.

penalty proceedings under Section 271(1)(c) for concealment of income and issued a demand notice with applicable interest. The assessment order was approved by the Addl. CIT under Section 153D of the Act. 5. Against the order of the AO the assessee went in appeal before the Ld. CIT(A).The Ld. CIT(A) addressed three key grounds

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident\n| | 07-01-2017 | 31.03.2017 | 83 | | | \n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017 | 31.03.2018 | 220 | | | \n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident\n| | 07-01-2017\n31.03.2017 | 83 | | |\n| 2017-18 | 01.04.2017\n18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017\n31.03.2018 | 220 | | |\n| 2018-19 | 01.04.2018\n31-03-2019 | 365 | 365 | 0 | Non-Resident\n| | 01-04-2019\n09-07-2019 | 99 | | |\n| 2019-20 | | 323 | 43 | Non-Resident

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident |\n| | 10-08-2016 | 16-12-2016 | 127 | | | |\n| | 07-01-2017 | 31.03.2017 | 83 | | | |\n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident |\n| | 23-08-2017 | 31.03.2018 | 220 | | | |\n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident

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

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

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

In the result, appeals of the assessee for A

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

271(l)(c) of the Act, the failure to obtain prior permission from the IAC for imposing penalty was only a procedural error and not fatal to the order of penalty. (vi) Since the entire documents were already available to the Additional CIT in the file sent for approval, there was no need for exchange of the said documents prior

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

In the result, appeals of the assessee for A

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

271(l)(c) of the Act, the failure to obtain prior permission from the IAC for imposing penalty was only a procedural error and not fatal to the order of penalty. (vi) Since the entire documents were already available to the Additional CIT in the file sent for approval, there was no need for exchange of the said documents prior