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

THE SHAHABAD COOP. SUGAR MILLS,SHAHABAD vs. ACIT, CIRCLE, KURUKSHETRA

Bench: Us In Terms Of Section 253 Of The Income Tax Act, 1961. 2. The Assessee Being Aggrieved By The Order Of Ld. Cit(A) Dt. 11/03/2018 Which Is Hereinafter Referred To As The Impugned Order, Before This Tribunal In Form No. 36 Has Interalia Raised The Following Grounds Of Appeal:

u/s 271 (l)(c) of the I.T. Act are attracted in this case for which penalty proceedings are initiated separately. Hence addition of Rs. 4,65,647/- 11. Per contra the assessee has contended that CIT vs. Abhishek Industries Ltd. case is not applicable to the facts of the present case in as much as no money taken on interest

SH. AMAN SETH,LUDHIANA vs. ITO, W-1(1), LUDHIANA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

penalty notice u/s 271 (1)(c) of the Income Tax Act, 1961. 6. Being aggrieved by the AO order dt. 10/02/2015 (supra) the assessee preferred an appeal before the Ld. CIT(A) who by an order dt. 05/06/2017 has sustained the additions. 7. The assessee being aggrieved by the aforesaid order of Ld. CIT(A) dt. 05/06/2017 has preferred

ITO, W-1(3), CHANDIGARH vs. SMT. RENU ANAND, CHANDIGARH

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

156,10,47,514.17 162,03,73,390.00 November 2012 146,69,98,468.18 144,24,45,520.00 December 2012 183,64,50,218.02 183,72,07,960.00 January 2013 239,57,64,283.26 236,42,34,831.11 February 2013 393,99,30,693.80 409,90,00,920.00 March 2013 377,67,51,524.14 355,94,69,210.00 The yearly