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

133 and 134 and finding is there at pages 141 and 143 5. Lastly, another judgment is there of the "Amritsar Bench" in the case of "Sh. Gurpal Singh", placed at pages 145 to 158, relevant pages are 145 to 147 and the earlier judgment as cited above has been taken note off and also the reasons are recorded

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)

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 as a lead case wherein the assessee has taken the following grounds of appeal

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)

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 as a lead case wherein the assessee has taken the following grounds of appeal

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)

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 as a lead case wherein the assessee has taken the following grounds of appeal

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

JAGROOP SINGH,BARNALA vs. ITO, W-1, BARNALA

In the result, the appeal filed by the appellant is treated as dismissed

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023-24/105946628(1) Dt. 08/01/2024 Passed By The Cit(A) Under Section 250(6) Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant A.Y. Is 2012-13 & The Corresponding Previous Year Period Is From 01/04/2011 To 31/03/2012. 2. Factual Matrix

133(6) of the IT. Act, 1961 was called for from Punjab National Bank and placed on record. 2.5 Further, notices u/s 142(1) and 143(2) of the I.T. Act, 1961 were issued. Notice u/s 142(1) of the Income Tax Act, 1961 dated 18-07-2019 alongwith questionnaire calling for some information were issued. The assessee was required

DINESH VERMA,MANALI, HIMACHAL PRADESH vs. ITO, ITO WARD KULLU

In the result, appeal filed by the Assessee is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1. That the Learned PCIT has erred in law and facts and circumstance of the case invoking section 263 by directing the AO to initiate penalty u/s 270A when no penalty u/s 270A was initiated by AO in his order. 2. That the Learned PCIT has erred in law and facts and circumstance of the case invoking section

PLATINUM SALES,CHANDIGARH vs. INCOME TAX OFFICER, WARD2(1), CHANDIGARH

In the result, the appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1156/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14 Platinum Sales, The Ito, Scf-10, Sector 9-D, बनाम Ward 2(1), Chandigarh Chandigarh Vs. "थायी लेखा सं./ Pan No: Aanfp7207P अपीलाथ"/Appellant ""यथ"/Respondent ( Phsyical Hearing) "नधा"रती क" ओर से/Assessee By : Ms. Ekakshra Mandhar, Advocate & Sh. Atul Mandhar, Advocate राज"व क" ओर से/ Revenue By : Dr.Ranjit Kaur, Addl. Cit Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 12.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.03.2026 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 14.07.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi.

D, बनाम Ward 2(1), Chandigarh Chandigarh Vs. "थायी लेखा सं./ PAN NO: AANFP7207P अपीलाथ"/Appellant ""यथ"/Respondent ( PHSYICAL HEARING) "नधा"रती क" ओर से/Assessee by : Ms. Ekakshra Mandhar, Advocate, and Sh. Atul Mandhar, Advocate राज"व क" ओर से/ Revenue by : Dr.Ranjit Kaur, Addl. CIT Sr.DR सुनवाई क" तार"ख/Date of Hearing : 12.03.2026 उदघोषणा क" तार"ख

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

penalty u/s 271(1)(C) of the Income Tax Act, 1961 which is premature in nature. ITA No.992 & 993/CHD/2024 & CO 46 & 45/CHD/2024 A.Y.2017-18 & 2016-17 14 5.5 Ground of Appeal No. 7 is consequential in nature. 5.6 Ground of Appeal No. 8 has not been argued by the AR during the course of appellate proceedings. 6. In the result

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

penalty u/s 271(1)(c) of the Income Tax Act,\n1961 which is premature in nature.\n5.5 Ground of Appeal No. 7 is consequential in nature.\n5.6 Ground of Appeal No. 8 has not been argued by the AR during the course of\nappellate proceedings.\n6. In the result the appeal is allowed on factual grounds.”\n11. Before

TARA HEALTH FOODS LTD.,MALERKOTLA vs. DCIT, LUDHIANA

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

D E R PER RAJ PAL YADAV, VP Both these appeals are directed at the instance of the assessee against the separate orders of ld. CIT (Appeals) dated 26.08.2013 and 20.01.2017 passed in assessment year 2010- 11. 2. As far as ITA No.754/Chandigarh/2017 is concerned, this is an appeal arising out of a penalty order dated ITA No.1036/CHD/2013 & ITA 754/CHD/2017

TARA HEALTH FOODS LIMITED,MALERKOTLA vs. DCIT, LUDHIANA

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

D E R PER RAJ PAL YADAV, VP Both these appeals are directed at the instance of the assessee against the separate orders of ld. CIT (Appeals) dated 26.08.2013 and 20.01.2017 passed in assessment year 2010- 11. 2. As far as ITA No.754/Chandigarh/2017 is concerned, this is an appeal arising out of a penalty order dated ITA No.1036/CHD/2013 & ITA 754/CHD/2017