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

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

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

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 397/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 M/S Happy Steels Private Limited, Vs. The Dcit, बनाम B-Xxix, 2254, Central Circle-2, Kanganwal Road, Ludhiana P.O. Jugiana, Ludhiana 141120 "थायी लेखा सं./Pan No: Aaach6019D अपीलाथ" ./ Appellant ""यथ" / Respondent

B-XXIX, 2254, Central Circle-2, Kanganwal Road, Ludhiana P.O. Jugiana, Ludhiana 141120 "थायी लेखा सं./PAN No: AAACH6019D अपीलाथ" ./ Appellant ""यथ" / Respondent "नधा"रती क" ओर से/Assessee by : Sh. Ashwani Kumar & Ms.Deepali Aggarwal, C.As राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 08.05.2024 उदघोषणा क" तार"ख/Date

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

Appeal of the assessee is allowed

Bench: This Tribunal. The Assessee

u/s 271(1)(c) of the Act is initiated separately for furnishing of inaccurate particulars of income. 2.7 Basis above premises, the ld. AO concluded that assessee is liable to penal action on account of furnishing inaccurate particulars of income and default has been committed by the assessee within the meaning of Section 271(1

SATWINDER KAUR,SANGRUR vs. ITO, WARD, SANGRUR

In the result, appeal of the Assessee is dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

u/s 271(1)(b) of the IT Act, cannot be kept in abeyance. Considering the above facts, the AO levied penalty of Rs. 30,000/- for the three defaults (penalty for each default being Rs. 10,000/-) on the appellant as per the provisions of section

AJMAIR SINGH BHULLAR,AMRITSAR vs. DCIT, CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

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

Bench: JUSTICE (RETD) C.V. BHADANG (President), SHRI VIKRAM SINGH YADAV (Accountant Member)

penalty proceedings u/s 271(1)(b) were initiated and notice u/s 271B read with Section 274 was issued to the assessee

GURCHARAN SINGH,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1) LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH ,LUDHIANA vs. INCOME TAX OFFICER 6(1), LUDHIANA , LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1) LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1), LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1) LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1) LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH ,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1) LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH ,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1), LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b

GURCHARAN SINGH ,LUDHIANA vs. INCOME TAX OFFICER WARD 6(1), LUDHIANA, LUDHIANA

In the result, for statistical purposes, all the above appeals are treated as allowed

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

section 1. Shri Gurcharan Singh NFAC, Delhi 144 30/08/2023 2013-14 Shri Gurcharan Singh 2. NFAC, Delhi 271(1)(c) 31/08/2023 2013-14 Shri Gurcharan Singh 3. NFAC, Delhi 271(1)(b) 31/08/2023 2013-14 Shri Gurcharan Singh 4. NFAC, Delhi 271(1)(c) 31/08/2023 2015-16 Shri Gurcharan Singh 5. NFAC, Delhi 271(1)(b