AKM RESORTS,MOHALI vs. ACIT CIRCLE 5(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: This Tribunal. The Assessee

253 of the Income Tax Act, 1961 (hereinafter referred to as the Act] before this Tribunal. The assessee is aggrieved by the order bearing No. ITBA/NFAC/S/250/2023-24/1058979375 (1)dated 21.12.2023 passed by the CIT(A) under Section 250 of the Act. The relevant assessment year is 2016-17 and the ITA 42/CHD/2024 A.Y. 2016-17 2 corresponding previous year period

M/S COLOUR COTTEX PVT. LTD.,LUDHIANA vs. ITO, W-5(2), LUDHIANA

In the result, appeal of the Assessee is allowed

u/s 271 (1) ( c) .That is clearly not the intention of legislature it is further submitted that the assessee is a honest tax payer and has been cooperating in assessment proceeding for the last several years. He further relied on the judgment of Hon'ble Punjab & Haryana high court in the case of CIT vs Ajaib Singh & co. (2002) 253

MANPREET SINGH BHULLAR,PARWANOO vs. ITO, PARWANOO

In the result, appeal of the assessee is allowed

section 271(1)(c) for concealment which was upheld by CIT(A). On further appeal Tribunal reversed the orders and cancelled the penalty. On revenue appeal, the High Court upheld the decision of Tribunal holding that where penalty is imposed in respect of an addition where High Court has admitted appeal as substantial question of law, then sustainability

ACIT, CIRCLE, PANCHKULA vs. M/S HIMALAYAN EXPRESSWAY LTD., PINJORE

In the result, appeal of the Revenue is dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14

section 271(1)(c) which is not correct because the assessee has deliberately furnished the inaccurate particular of its income to evade payment of taxes. 2. It is prayed that the order of the Ld. CIT(A) be set aside and that of the A.O. be restored. 3. Brief facts of the case are that the assessee

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

In the result, appeal of the assessee is allowed for statistical purposes

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

253 of the Income Tax Act, 1961. The assessee is aggrieved by the Order No. ITBA/NFAC/S/250/2023- 24/1056979491(1) dated 11/10/2023 of Ld. CIT(A) passed under section 250 of the Income Tax Act, 1961 which is hereinafter referred to as “impugned order”. Brief Factual Matrix 2. In the instant case, penalty proceedings were initiated against the assessee

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

253 of the Income Tax Act, 1961. 2. The assessee is aggrieved by the order dated 22.11.2018 of the ld. CIT(A) passed in respect of appeal No. 10085/17-18/A.Y. 2014-15 which is hereinafter referred to as the “Impugned Order”. ITA 126/CHD/2019 ITA 103/CHD/2019 ITA 125/CHD/2019 ITA 44/CHD/2021 3 3. The core issue before the ld. CIT(A) and before

DCIT, C-1(1), CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

253 of the Income Tax Act, 1961. 2. The assessee is aggrieved by the order dated 22.11.2018 of the ld. CIT(A) passed in respect of appeal No. 10085/17-18/A.Y. 2014-15 which is hereinafter referred to as the “Impugned Order”. ITA 126/CHD/2019 ITA 103/CHD/2019 ITA 125/CHD/2019 ITA 44/CHD/2021 3 3. The core issue before the ld. CIT(A) and before

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

253 of the Income Tax Act, 1961. 2. The assessee is aggrieved by the order dated 22.11.2018 of the ld. CIT(A) passed in respect of appeal No. 10085/17-18/A.Y. 2014-15 which is hereinafter referred to as the “Impugned Order”. ITA 126/CHD/2019 ITA 103/CHD/2019 ITA 125/CHD/2019 ITA 44/CHD/2021 3 3. The core issue before the ld. CIT(A) and before

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

253 of the Income Tax Act, 1961. 2. The assessee is aggrieved by the order dated 22.11.2018 of the ld. CIT(A) passed in respect of appeal No. 10085/17-18/A.Y. 2014-15 which is hereinafter referred to as the “Impugned Order”. ITA 126/CHD/2019 ITA 103/CHD/2019 ITA 125/CHD/2019 ITA 44/CHD/2021 3 3. The core issue before the ld. CIT(A) and before

SH. SATPAL GOSAIN,LUDHIANA vs. ACIT, LUDHIANA

The appeal of the assessee is partly allowed

253, 254, 278 and 398 of 2014 vide order dated 22.07.2015 has held as under: "As per the order of the Hon'ble Punjab & Haryana High Court " it was submitted by learned counsel for the assessee-appellant that whatever amount was received from the developer, capital gains tax has already been paid on that and sale deeds have also been

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken as a lead case wherein the assessee has taken the following grounds of appeal

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken as a lead case wherein the assessee has taken the following grounds of appeal

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

penalty u/s 271(1)(c) of the Act for A.Y 2009-10. 2. All these cases are heard together and are being disposed off by this consolidated order. With the consent of both the parties, appeal in ITA No. 126/Asr/2019 for A.Y 2008-09 was taken as a lead case wherein the assessee has taken the following grounds of appeal

AL RASHEED CHARITABLE SOCIETY,HARYANA vs. JCIT, EXEMPTIONS, CHANDIGARH

Appeal of the Assessee is allowed for statistical purposes

253 of the\nIncome Tax Act, 1961 (hereinafter referred to as Act) as and by way of\nsecond appeal. The assessee is aggrieved by order bearing number\nITBA/NFAC/S/250/2023-24/1054714788(1) dated 28/07/2023 of CIT(A)\nunder section 250 of the Act passed in First Appeal u/s 246A of the Act\nwhich is hereinafter referred to as the “impugned order”. The relevant

RAM KUMAR,NEHRU GARDEN COLONY vs. ITO WARD 2 KAITHAL, AAYKAR BHAWAN, AMBALA ROAD KAITHAL

Appeal of the assessee is allowed for statistical purposes

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

271(1) of the Act. 28. The assessee being aggrieved by the aforesaid order of Ld. AO dt. 26/06/2019 exercised his right of first appeal and preferred first appeal before Ld. CIT(A) who by an order No. ITBA/NFAC/S/250/2023-24/1061111793(1) dt. 19/02/2024 passed in terms of section 250 of the Act has sustained the aforesaid order imposing penalty which

RAM KUMAR,NEHRU GARDEN COLONY vs. ITO WARD 2, KAITHAL

Appeal of the assessee is allowed for statistical purposes

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

271(1) of the Act. 28. The assessee being aggrieved by the aforesaid order of Ld. AO dt. 26/06/2019 exercised his right of first appeal and preferred first appeal before Ld. CIT(A) who by an order No. ITBA/NFAC/S/250/2023-24/1061111793(1) dt. 19/02/2024 passed in terms of section 250 of the Act has sustained the aforesaid order imposing penalty which

SURINDER SINGH RYAIT,LUDHIANA vs. DCIT, CC-II, LUDHIANA

In the result, appeal of the Assessee is allowed

Bench: This Tribunal. The Assesse Is Aggrieved By The Order Bearing Number: 09/It/Cit(A)-5/Ldh/2017-18 Dt. 29/08/2019 Passed Under Section 154 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2015-16 & The Corresponding Previous Year Period Is From 01/04/2014 To 31/03/2015. 2. Factual Matrix 2.1 That By An Order In First Appeal Bearing Number 09/It/Cit(A)- 5/Ldh/2017-18 Dt. 21/12/2018 The Ld. Cit(A) In Terms Of Section 250(6) Of The Act Had Allowed The Appeal Of The Assessee Against The Penalty Order Dt. 12/05/2017 Wherein Penalty Of Rs. 12,30,000/- Was Imposed On 2 The Assessee U/S 271Aab(1)(A). The 1St Appeal Of The Assessee Was Thus

253 of the Income Tax Act, 1961 (hereinafter referred to as the Act for sake of brevity and ease) before this Tribunal. The assesse is aggrieved by the order bearing number: 09/IT/CIT(A)-5/LDH/2017-18 dt. 29/08/2019 passed under section 154 of the Act which is hereinafter referred to as the “impugned order”. The relevant Assessment Year

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

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

Penalty proceedings u/s 271(1)(c) of the I.T. Act is being initiated separately for furnishing inaccurate particulars of income. 25. The Assessee feeling aggrieved and dissatisfied with the AO’s order dt. 26/12/2016 had filed first appeal before Ld. CIT(A) who vide impugned order has dismissed the same. The core finding of CIT(A) is as follows

JAGROOP SINGH,BARNALA vs. ITO, W-1, BARNALA

In the result, the appeal filed by the appellant is treated as dismissed

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023-24/105946628(1) Dt. 08/01/2024 Passed By The Cit(A) Under Section 250(6) Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant A.Y. Is 2012-13 & The Corresponding Previous Year Period Is From 01/04/2011 To 31/03/2012. 2. Factual Matrix

253 of the Income Tax Act, 1961 (hereinafter referred to as the Act) before this Tribunal. The assessee is aggrieved by the order bearing No. ITBA/NFAC/S/250/2023-24/105946628(1) dt. 08/01/2024 passed by the CIT(A) under section 250(6) of the Act which is hereinafter referred to as the “impugned order”. The relevant A.Y. is 2012-13 and the corresponding previous