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. 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

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

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)

section 271(1)(c) of the Act. 2) When return of income filed u/s 153A is accepted by the Assessing Officer, there will be no concealment of income and consequently penalty u/s 271(1)(c) of the Act cannot be imposed. 17

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

section 271(1)(c) of the Act. 2) When return of income filed u/s 153A is accepted by the Assessing Officer, there will be no concealment of income and consequently penalty u/s 271(1)(c) of the Act cannot be imposed. 17

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

section 271(1)(c) of the Act. 2) When return of income filed u/s 153A is accepted by the Assessing Officer, there will be no concealment of income and consequently penalty u/s 271(1)(c) of the Act cannot be imposed. 17

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

In the result, appeal of the Assessee is allowed

section 271(1)(c) of the Act, the reply given vide letter dt. 30/05/2019 (copy of which is placed at page no. 16 & 17 of the assessee’s paper book) was as under: “F.No:DCIT/Circle6(1)/Mohali/2019-20/178 Dated: 30.05.2019 To Sh. Ramesh Dudani C-104, I.A., Phase-7, Mohali. Sir, Sub: Calculation in respect of penalty u/s 271

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Shri Krinwant Sahay

17 against the order dated 24.05.2023 passed by the ld. CIT(A)-5, Ludhiana confirming levy of penalty of Rs.2.50 lacs u/s 271AAB(1) of the Income Tax Act, 1961. 2. The Following grounds of appeal have been raised : 1. That order passed u/s 250(6) by the Learned Commissioner of Income Tax (Appeals)-5, Ludhiana is against

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

17-18, Sunny Enclave, Desu Chandigarh Majra, Kharar, Dist. Mohali, Punjab- 140301 "ायी लेखा सं./PAN NO: AACCB2835R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 05/02/2025 उदघोषणा की तारीख/Date of Pronouncement : 22/04/2025 आदेश/Order

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

17-18, Sunny Enclave, Desu Chandigarh Majra, Kharar, Dist. Mohali, Punjab- 140301 "ायी लेखा सं./PAN NO: AACCB2835R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 05/02/2025 उदघोषणा की तारीख/Date of Pronouncement : 22/04/2025 आदेश/Order

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

17-18, Sunny Enclave, Desu Chandigarh Majra, Kharar, Dist. Mohali, Punjab- 140301 "ायी लेखा सं./PAN NO: AACCB2835R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 05/02/2025 उदघोषणा की तारीख/Date of Pronouncement : 22/04/2025 आदेश/Order

M/S SEL TEXTILES LIMITED,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, theappeal of the assessee stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.695/Chd/2018 धििागरणवर्ग / Assessment Year :2014-15 बिाम M/S Sel Textiles Limited, The Dcit, 273-74,G.T. Road, Central Circle-Iii, Dhandari Kalan, Ludhiana Ludhiana स्थायीलेखासं./Pan No: Aancs0401M अपीलाथी/Appellant प्रत्यथी/Respondent धििागररतीकीओरसे/Assessee By : Shri Ashwani Kumar, Ca राजस्वकीओरसे/ Revenue By : Sh. Ram Mohan, Cit Dr सुिवाईकीतारीख/Date Of Hearing : 28.01.2019 उदघोर्णाकीतारीख/Date Of Pronouncement : 18.04.2019 आदेश/Order Per Sanjay Garg:

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (3) The provisions of section 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation:--- For the purpose of this section,__ (a)……… (b)………. (c) "undisclosed income" means— (i) any income

SMT. VANI JAIN,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (3) The provisions of section 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation:--- For the purpose of this section,__ (a)……… (b)………. (c) "undisclosed income" means— (i) any income

M/S MAHARAJA LIGHT & TENT SERVICES,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (3) The provisions of section 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation:--- For the purpose of this section,__ (a)……… (b)………. (c) "undisclosed income" means— (i) any income

SMT. SHWETA JAIN,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (3) The provisions of section 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation:--- For the purpose of this section,__ (a)……… (b)………. (c) "undisclosed income" means— (i) any income

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 271 (1 )(b), the AO without verifying the record that each and every notice has been complied with, issued show cause notice, and imposed penalty by a non-speaking order on her whims and fancies. If we go through the order of the AO, she has reproduced her show cause notices in the order but has in a very