SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

4, Lane-7, Sector-1, Phase-1 Shimla New Shimla, Shimla-171009 "ायी लेखा सं./PAN NO: AAOPV4309H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज" की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR (Virtual) सुनवाई की तारीख/Date of Hearing : 07/04/2025 उदघोषणा की तारीख/Date of Pronouncement : 14/05/2025 आदेश

OSHO FORGE LTD.,LUDHIANA vs. DCIT, LUDHIANA

Appeal of the Assessee is allowed and penalty is deleted

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 523/Chd/2024 "नधा"रण वष" / Assessment Year : 2007-08 Osho Forge Ltd., Vs. Dcit, बनाम D-42, Phase V, Circle 1, Focal Point, Ludhiana, Ludhiana Punjab 141010 "थायी लेखा सं./Pan No: Aaaco3362I अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Sarabjit Garg, Ca राज"व क" ओर से/ Revenue By : Sh. Ved Parkash Kalia, Jcit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 27.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.12.2024

Section 271 (1) (c) of the Act by the Assessing Officer. 3. The brief facts of the case are that a search u/s 132 of the Income Tax Act, 1961 (in short 'the Act') was carried out on the Assessee on 26.8.2008. In response to the notice u/s 153A, the Assessee has filed return of income declaring an income

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(l)(c) for the same years against the ex-parte orders of the Ld.CIT(Appeals)NFAC. The Ld.CIT(Appeals) NFAC dismissed all the six appeals ex-parte holding that "since the assessee has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(l)(c) for the same years against the ex-parte orders of the Ld.CIT(Appeals)NFAC. The Ld.CIT(Appeals) NFAC dismissed all the six appeals ex-parte holding that "since the assessee has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(l)(c) for the same years against the ex-parte orders of the Ld.CIT(Appeals)NFAC. The Ld.CIT(Appeals) NFAC dismissed all the six appeals ex-parte holding that "since the assessee has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(l)(c) for the same years against the ex-parte orders of the Ld.CIT(Appeals)NFAC. The Ld.CIT(Appeals) NFAC dismissed all the six appeals ex-parte holding that "since the assessee has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(l)(c) for the same years against the ex-parte orders of the Ld.CIT(Appeals)NFAC. The Ld.CIT(Appeals) NFAC dismissed all the six appeals ex-parte holding that "since the assessee has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable

THE SAHA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-4, AMBALA

In the result, all the above appeals filed by the Assessee are allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

penalty u/s 271(l)(c) for the same years against the ex-parte orders of the Ld.CIT(Appeals)NFAC. The Ld.CIT(Appeals) NFAC dismissed all the six appeals ex-parte holding that "since the assessee has not filed return of income as well as not paid an amount equal to the amount of advance tax which was payable

BALDEV SINGH,FATEHABAD vs. INCOME TAX OFFICER, WARDS 1, FATEHBAD

In the result, appeal is allowed for statistical purposes

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 813/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Baldev Singh, Vs. The Ito, बनाम M/S Baldev Singh Jarnail Ward-1, Singh, Anaj Mandi, Fatehabad Dharsul Kalan, Tehsil Tohana, Fatehabad

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident\n| | 07-01-2017 | 31.03.2017 | 83 | | | \n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017 | 31.03.2018 | 220 | | | \n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident\n| | 07-01-2017\n31.03.2017 | 83 | | |\n| 2017-18 | 01.04.2017\n18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017\n31.03.2018 | 220 | | |\n| 2018-19 | 01.04.2018\n31-03-2019 | 365 | 365 | 0 | Non-Resident\n| | 01-04-2019\n09-07-2019 | 99 | | |\n| 2019-20 | | 323 | 43 | Non-Resident

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident |\n| | 10-08-2016 | 16-12-2016 | 127 | | | |\n| | 07-01-2017 | 31.03.2017 | 83 | | | |\n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident |\n| | 23-08-2017 | 31.03.2018 | 220 | | | |\n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

249 of Income Tax Act, which provides\npowers to the 1d. Commissioner to condone the delay in filing\nthe appeal before the Commissioner. Similarly, it has been\nused in section 5 of Indian Limitation Act, 1963. Whenever\ninterpretation and construction of this expression has fallen\nfor consideration before Hon'ble High Court as well as before\nthe Hon'ble Supreme

M/S VALCO INDUSTRIES LTD.,CHANDIGARH vs. DCIT-CC-1, CHANDIGARH

In the result appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 125/Chd/2021 "नधा"रण वष" / Assessment Year: 2004-05 Valco Industries Ltd., Vs The Dcit, Sco 37, Sector 26, Central Circle-1, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aaacv5195J अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Shri Yogesh Monga, Ca Assessee By : Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing : 28.08.2025 Date Of Pronouncement : 02.09.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

ANUPAM,BARNALA vs. INCOME TAX OFFICER, BARNALA

In the result, Assessee’s appeal is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

u/s, 143(3) of the Act dated 06.06.2019 is erroneous and prejudicial to the interest of the revenue. 2. That on the facts and in circumstances of the case and in law, Id PCIT has in erred in passing the order under section 263 of the Income-tax Act, 1961 (the Act), without appreciating that a statute which affects substantive