DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable

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)

u/s 153A is accepted no penalty is leviable. Ld.CIT(A) has, we find, distinguished the case laws relied upon by the assessee in support of its aforesaid contention, as not having been rendered in the context of Explanation 5A to section 271(1)(c) and hence not applicable in the facts of the present case. Ld Counsel for the assessee

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

u/s 153A is accepted no penalty is leviable. Ld.CIT(A) has, we find, distinguished the case laws relied upon by the assessee in support of its aforesaid contention, as not having been rendered in the context of Explanation 5A to section 271(1)(c) and hence not applicable in the facts of the present case. Ld Counsel for the assessee

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

u/s 153A is accepted no penalty is leviable. Ld.CIT(A) has, we find, distinguished the case laws relied upon by the assessee in support of its aforesaid contention, as not having been rendered in the context of Explanation 5A to section 271(1)(c) and hence not applicable in the facts of the present case. Ld Counsel for the assessee

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

23,170/- after making the addition of Rs.88,86,872/- on account of undisclosed investment in stock. During the search operation, physical stock was taken and stock was found to be excess by Rs.1.20 Crores. The statement of Sh. Sanjeev Garg was recorded u/s 132(4) of the I.T. Act, in which, he accepted the discrepancies in the stock

PARAS AND SHUBHAM CHAUDHARY LEGAL HEIR OF KANHAIYA LAL,PANCHKULA vs. ITO, WARD 2, PANCHKULA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

23(2) of the 1894 Act, would be extremely difficult after all these years, will not be done.” 10.2 The Income Tax Department has also not disputed this aspect because AO is also taxing this amount on receipt basis, otherwise land of the assessee was acquired long back and the Additional District Judge has decided the issue

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 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

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(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 “undisclosed income” term/expression 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

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)

23. 14. That the Ld. CIT(A) passed the order dated 15.11.2022 in which penalty under section 271(1)(b) was confirmed. This order was also not received by the assessee at the email id mentioned in the FORM 35. 15. That appellant has also filed an appeal before the Ld. CIT(A) against the order of penalty imposed under

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

M/S HIMACHAL FASHION PVT. LTD.,LUDHIANA vs. ITO, W-6(3), LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 8/Chd/2020 िनधा"रण वष" / Assessment Year: 2012-13

23,22,790/- under Section 271(1)(c) of the Income Tax Act, 1961 by holding that the Assessee had filed inaccurate particulars of Income. 3. That the Learned Commissioner of Income Tax (Appeals) has erred in ignoring the fact that the Penalty Proceedings were initiated without application of mind and that the whole proceedings were

DCIT, CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

section. 5.2.2. From the above decisions, it is clear that the determination whether the penalty is leviable or not depends on the facts and circumstances of each case and cannot be brought in to any straight jacket formula. 5.3. Brief facts in the present case are that the Chandigarh Housing Board (CHB) was designated as Nodal Agency by the Chandigarh