DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

5. Being aggrieved by the identical penalties levied by the Assessing officer for different assessment years, the assessees preferred appeals before the Ld. CIT(A). The Ld. CIT(A) considering ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 7 the submissions of the assessees deleted the penalty / penalties

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

5. Being aggrieved by the identical penalties levied by the Assessing officer for different assessment years, the assessees preferred appeals before the Ld. CIT(A). The Ld. CIT(A) considering ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 7 the submissions of the assessees deleted the penalty / penalties

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

5. Being aggrieved by the identical penalties levied by the Assessing officer for different assessment years, the assessees preferred appeals before the Ld. CIT(A). The Ld. CIT(A) considering ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 7 the submissions of the assessees deleted the penalty / penalties

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

5. Being aggrieved by the identical penalties levied by the Assessing officer for different assessment years, the assessees preferred appeals before the Ld. CIT(A). The Ld. CIT(A) considering ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 7 the submissions of the assessees deleted the penalty / penalties

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

5. Being aggrieved by the identical penalties levied by the Assessing officer for different assessment years, the assessees preferred appeals before the Ld. CIT(A). The Ld. CIT(A) considering ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 7 the submissions of the assessees deleted the penalty / penalties

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)

21. There is no dispute vis-à-vis the finding of the CIT(A) that since search in the present case was initiated after 1 s t day of June 2007 Explanation 5A to section 271(1)(c) was applicable. Ld.Counsel for the assessee has made no arguments challenging this finding of the CIT(A). 22. Further we find

DCIT, PARWANOO vs. M/S HYCRON ELECTRONICS, SOLAN

Appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

5. Before us the assessee has submitted that the details of expansion were submitted during the course of assessment proceedings. The genuineness of the claim has not drawn any adverse inference. It was argued before the Ld. CIT(A) that he is not hit by the provisions of section 271(1)(c) as it has neither concealed any particulars

HYCRON ELECTRONICS vs. DY.COMMISSIONER OF INCOME TAX,

Appeal of the Revenue is dismissed and appeal of the assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

5. Before us the assessee has submitted that the details of expansion were submitted during the course of assessment proceedings. The genuineness of the claim has not drawn any adverse inference. It was argued before the Ld. CIT(A) that he is not hit by the provisions of section 271(1)(c) as it has neither concealed any particulars

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

21. There is no dispute vis-à-vis the finding of the CIT(A) that since search in the present case was initiated after 1 s t day of June 2007 Explanation 5A to section 271(1)(c) was applicable. Ld.Counsel for the assessee has made no arguments challenging this finding of the CIT(A). 22. Further we find

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

21. There is no dispute vis-à-vis the finding of the CIT(A) that since search in the present case was initiated after 1 s t day of June 2007 Explanation 5A to section 271(1)(c) was applicable. Ld.Counsel for the assessee has made no arguments challenging this finding of the CIT(A). 22. Further we find

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

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

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

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

u/s 250 of the Act by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi is against law and facts on the file in as much as he was not justified to uphold the action of the Ld. Assessing Officer in levying a penalty of Rs. 66,38,400/- without specifying the limb of Section 271

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)

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 should not be imposed. No heed was paid by the assessee to the mentioned notices as well which clearly indicate the unresponsive attitude of the assessee which resulted the Ld. AO to hold the assessee

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(1)(c), Section 271AAA & Section 271AAB, the Legislature has restricted the scope of penal provision only to “undisclosed income” and not assessed total income. Moreover the term/expression “undisclosed income” has been defined by the Legislature in all such penal provisions in a specific and restricted manner and not in an inclusive manner. For that reason the definition of undisclosed

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(1)(c), Section 271AAA & Section 271AAB, the Legislature has restricted the scope of penal provision only to “undisclosed income” and not assessed total income. Moreover the term/expression “undisclosed income” has been defined by the Legislature in all such penal provisions in a specific and restricted manner and not in an inclusive manner. For that reason the definition of undisclosed

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(1)(c), Section 271AAA & Section 271AAB, the Legislature has restricted the scope of penal provision only to “undisclosed income” and not assessed total income. Moreover the term/expression “undisclosed income” has been defined by the Legislature in all such penal provisions in a specific and restricted manner and not in an inclusive manner. For that reason the definition of undisclosed

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:

5 (a) a sum computed at the rate of ten per cent of the undisclosed income of the specified previous year, if such assessee— (i) in the course of search, in a statement under sub-section (4) of section 132, admits the undisclosed income and specifies the manner in which such income has been derived. . (ii) Substantiates the manner

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