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). 4. That the learned Commissioner of Income Tax (A)fell into grave error by confirming the penalty of Rs. 10,000/-. 2. The Assessing Officer (in short ‘the AO’), while imposing penalty in question, vide order dated 15.10.2019, observed as follows : "Vide notice u/s

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

B) to section 271(1)(c) of the Act was not fulfilled and, therefore, Assessing officer has rightly imposed / levied penalty. That as per Explanation 1 to section 271(1)(c) of the Act, it was not necessary for the Assessing officer to add or to disallow something to attract the penalty provisions. Further, as per the Explanation

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)

section 271(1)(c) of the Act. 4. Aggrieved by the same the assessee has come up in appeal before us raising the following effective ground: “1. That the learned CIT (A) has erred in confirming the penalty u/s 271(1)(c) of the Income Tax Act,1961 imposed by the Assessing Officer against the facts and circumstances

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

penalty u/s 271(1)(c) of the Act was leviable. The Assessing Officer rejected the contention of the assessee stating that the surrender is not covered u./s 132(4) of the Act as per the provisions of section 271AAA(4)(b

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

penalty u/s 271(1)(c) of the Act was leviable. The Assessing Officer rejected the contention of the assessee stating that the surrender is not covered u./s 132(4) of the Act as per the provisions of section 271AAA(4)(b

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

section 271(1)(c) of the Act. We, accordingly, set aside the orders of authorities below and cancel the penalty. 9. In the result, the appeal filed by the assessee is allowed. 10. The issue of levy of penalty on this issue under appeal is squarely covered by the order of the ITAT referred supra. Following the same

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

section 271(1)(c) of the Act. We, accordingly, set aside the orders of authorities below and cancel the penalty. 9. In the result, the appeal filed by the assessee is allowed. 10. The issue of levy of penalty on this issue under appeal is squarely covered by the order of the ITAT referred supra. Following the same

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)

B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, , उपा"य" एवं "ी "व"म "संह यादव, , लेखा सद"य , , , , BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 804 & 805/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 & 2013-14 The Kangra Central The DCIT बनाम Cooperative Bank Ltd. Circle, Palampur Civil Lines, Dharamshala District Kangra

SH RAMESH KUMAR DUDANI,MOHALI vs. DCIT,CIRCLE -6(1), MOHALI

In the result, appeal of the Assessee is allowed

u/s 271(l)(c) has been levied on the addition of Rs. 81,072/- made under the head 'Income from Other Sources'. Further, reply to query no. 1 may be referred for the calculation of penalty. iii. Please provide the information whether any approval of the Addl. CIT/JCIT Mohali Range has been obtained before levy of penalty. Since penalty

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

B”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री राजपाल यादव, उपाध्यक्ष एवं श्री विक्रम सिंह यादव, लेखा सदस्य\nBEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM\nआयकर अपील सं./ITA No. 804 & 805/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2012-13 & 2013-14\n\nThe Kangra Central\nCooperative Bank Ltd.\nCivil Lines, Dharamshala\nDistrict Kangra\nबनाम\The DCIT\nCircle, Palampur\nस्थायी

BALWINDER SINGH,SANGRUR vs. ITO, WARD, SUNAM

In the result, the appeal of the assessee is allowed

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

1)(b) and u/s. 271F of the Act without considering u/s. 273B of the Act. Applying the provisions of Section 273B of the Act, we have no hesitation in deleting the penalties levied u/s. 271(1

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

u/s 271AAB of the Act, as reproduced herein above, the assessee rightly contends that it does not depict the charge against the assessee, as to under which clause (a), (b) or (c) of Section 271AAB (1), or clause (a) or (b) of 271 AAB (1 A) of the Act, penalty