DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

u/s 271(1)(c) of the Act. That for the year under consideration, the penalty proceeding , if any, that could be initiated was to be under the provisions of section 271AAA of the Act as the assessment year 2012-13, falls in the definition of specified previous ITA Nos.41 to 44, 387, 45 to 54/Chd/17

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)

142(1), show cause notices u/s. 271 read with section 271(1)(b) of the act vide notices dated 15.11.2019,14.06.2021,15.07.2021 and 03.09.2021 were issued to show cause as to why penalty

DCIT, CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

u/s 263 of the Act relating to assessment year 2011-12 on identical issue of levy of penalty for such year, which the AO had not levied ,on account of which the Ld.CIT had held the order to be erroneous causing prejudice to the Revenue. The Ld.Counsel for the assessee, referring to the said order ,stated that for the said

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

u/s 153(1) i.e. twenty one months from the end of the A Y 2010-11. Explanation 3 to section 271(1) provides as under "Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1) o f section 153 a return of his income which he is required to furnish under

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

u/s 153(1) i.e. twenty one months from the end of the A Y 2010-11. Explanation 3 to section 271(1) provides as under "Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1) o f section 153 a return of his income which he is required to furnish under

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

u/s 153(1) i.e. twenty one months from the end of the A Y 2010-11. Explanation 3 to section 271(1) provides as under "Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1) o f section 153 a return of his income which he is required to furnish under

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

u/s 153(1) i.e. twenty one months from the end of the A Y 2010-11. Explanation 3 to section 271(1) provides as under "Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1) o f section 153 a return of his income which he is required to furnish under

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

u/s 153(1) i.e. twenty one months from the end of the A Y 2010-11. Explanation 3 to section 271(1) provides as under "Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1) o f section 153 a return of his income which he is required to furnish under

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

u/s 153(1) i.e. twenty one months from the end of the A Y 2010-11. Explanation 3 to section 271(1) provides as under "Explanation 3.—Where any person fails, without reasonable cause, to furnish within the period specified in sub-section (1) o f section 153 a return of his income which he is required to furnish under

SH. RAJIV KUMAR,MOHALI vs. ACIT, CHANDIGARH

In the result, the appeals of the assessee bearing

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

SH. RAJIV KUMAR,MOHALI vs. DCIT, CHANDIGARH

In the result, the appeals of the assessee bearing

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

SH. S.L. ARORA,MOHALI vs. DCIT, CHANDIGARH

In the result, the appeals of the assessee bearing

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional