DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

153 a return of his income which he is required to furnish under section 139 in respect of any assessment year commencing on or after the 1st day of April, 1989, and until the expiry of the period aforesaid, no notice has been issued to him under clause (i) of sub- section (1) of section 142 or section

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

153 a return of his income which he is required to furnish under section 139 in respect of any assessment year commencing on or after the 1st day of April, 1989, and until the expiry of the period aforesaid, no notice has been issued to him under clause (i) of sub- section (1) of section 142 or section

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

153 a return of his income which he is required to furnish under section 139 in respect of any assessment year commencing on or after the 1st day of April, 1989, and until the expiry of the period aforesaid, no notice has been issued to him under clause (i) of sub- section (1) of section 142 or section

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

153 a return of his income which he is required to furnish under section 139 in respect of any assessment year commencing on or after the 1st day of April, 1989, and until the expiry of the period aforesaid, no notice has been issued to him under clause (i) of sub- section (1) of section 142 or section

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

153 a return of his income which he is required to furnish under section 139 in respect of any assessment year commencing on or after the 1st day of April, 1989, and until the expiry of the period aforesaid, no notice has been issued to him under clause (i) of sub- section (1) of section 142 or section

SH. CHETAN JAIN,LUDHIANA vs. DCIT, LUDHIANA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Chetan Jain, Vs. The D.C.I.T., B-121, Pushap Vihar, Central Circle-Iii, Canal Road, Ludhiana. Ludhiana. Pan: Aaypj0618H (Appellant) (Respondent)

153 of the Act. The assessee has declared undisclosed income, in the return filed- in response to notice u/s 153A of the Act and the CIT(Appeals), having regard to the facts of the case, invoked the currently applicable Explanation 5A Section 271(1) (c) of the Act and upheld the penalty

SH. MUNISH JAIN,LUDHIANA vs. DCIT, LUDHIANA

In the result, both the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

153 of the Act. The assessee has declared undisclosed income, in the return filed- in response to notice u/s 153A of the Act and the CIT(Appeals), having regard to the facts of the case, invoked the currently applicable Explanation 5A Section 271(1) (c) of the Act and upheld the penalty

SH. MUNISH JAIN,LUDHIANA vs. DCIT, LUDHIANA

In the result, both the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

153 of the Act. The assessee has declared undisclosed income, in the return filed- in response to notice u/s 153A of the Act and the CIT(Appeals), having regard to the facts of the case, invoked the currently applicable Explanation 5A Section 271(1) (c) of the Act and upheld the penalty

SH RAMESH KUMAR DUDANI,MOHALI vs. DCIT,CIRCLE -6(1), MOHALI

In the result, appeal of the Assessee is allowed

153/- Tax sought to be evaded. ii. Please provide the information the concealed amount on which the penalty has been imposed and how it has been calculated. As per the penalty order, penalty u/s 271(l)(c) has been levied on the addition of Rs. 81,072/- made under the head 'Income from Other Sources'. Further, reply to query

SH. PAWAN SAHNI,SOLAN vs. DCIT, CC-II, CHANDIGARH

The appeal of the assessee is allowed

section 271 AAA (2) and, thus, impugned penalty order deserved to be set aside - Held, yes [Para 10] [In favour of assessee] NEERAT SINGAL VS. ACIT 161 TTJ (DEL.) (TRIE.) 483 Penalty u/s. 271 AAA - Conditions precedent - Surrender of income vis- a-vis matter of earning - In the absence of query raised by the AO during the course of recording

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. 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

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