SH. DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA
The appeals are dismissed
ITA 376/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07
Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A
penalty imposed u/s 271(1)(c) of the Act has been confirmed. Thus, the present appeal is rejected.
16. Before parting with this order, we would like to take cognizance of Section 159 sub-clause (4) which has a bearing in this case. Therefore, we take note of sub-clause (4), which reads as under :
“(4) Every legal representative shall
