THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,PALAMPUR, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH , PALAMPUR

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

Section 144/144B of the Income Tax Act, ITA No. 927/CHD/2025 emerges out of a penalty proceeding u/s 271(1)(b) and ITA No.926/CHD/2025 emerges out from a penalty proceeding u/s 271(1)(c) of the Income Tax Act, whereas ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F

THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH, PALAMPUR

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

Section 144/144B of the Income Tax Act, ITA No. 927/CHD/2025 emerges out of a penalty proceeding u/s 271(1)(b) and ITA No.926/CHD/2025 emerges out from a penalty proceeding u/s 271(1)(c) of the Income Tax Act, whereas ITA No.928/CHD/2025 emerges out from penalty proceeding u/s 271F

THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH, PALAMPUR

In the result, appeal is allowed

Section 144/144B of the Income Tax\nAct, ITA No. 927/CHD/2025 emerges out of a penalty\nproceeding u/s 271(1)(b) and ITA No.926/CHD/2025 emerges\nout from a penalty proceeding u/s 271(1)(c) of the Income Tax\nAct, whereas ITA No.928/CHD/2025 emerges out from penalty\nproceeding u/s 271F

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

271F for non-filing of ITR in respect to the notice u/s 148 of the IT. Act 1961, penalty proceedings u/s 271 (1)(b) for noncompliance of notices u/s 142(1) and penalty proceedings u/s 271(1)(c) for concealing the income or for furnishing inaccurate particulars of income have been initiated separately. Issue notice of demand.” 4. The appeal

AJMER SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(5), MOHALI , MOHALI

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 963/Chd/2024 "नधा"रण वष" / Assessment Year: 2010-11 Shri Ajmer Singh, Vs The Ito, C/O Shri Tej Mohan Singh, Advocate, Ward 6(5), # 527, Sector 10-D, Chandigarh. Mohali. "थायी लेखा सं./Pan No: Cwjps6206H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 05.06.2025 Date Of Pronouncement : 17.06.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

271(1)(b) of the Income Tax Act, 1961. A.Y. 2010-11 2 3. The ld. AO got an information that assessee has made deposits of more than Rs.2.60 Cr in the Saving Bank Account and did not file the return. Therefore, he reopened the assessment and issued notices u/s 148 of the Income Tax Act. The assessee

SH. LAIQ RAM S/O SH. TULSI RAM,SHIMLA vs. ITO, WARD, SHIMLA

In the result, the present appeal of the Assessee is dismissed

271(1)(c) of the Income Tax Act, 1961.\nIssued penalty notice u/s 271B of the Income Tax Act, 1961.\nIssued penalty notice u/s 271F of the Income Tax Act, 1961.\nAssessed. Issue Demand Notice and Challan alongwith a copy of this order,\nand the penalty notices mentioned above for service upon the assessee.\nCopy to the assessee.\nITO

BHAGWANT KAUR,MOHALI vs. INCOME TAX OFFICER, WARD-6(1), CHANDIGARH

In the result, appeal of the Assessee is dismissed

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

u/s 69 and has wrongly remanded the case back to Ld. AO for fresh proceedings/adjudication more-so when the addition was wrongly made, the back material and opportunity of cross examination was not provided. 4. That on facts, circumstances and legal position of the case, the orders passed by Ld. AO and then by Worthy CIT(A) deserves

DAI CHAND,KAITHAL vs. INCOME TAX OFFICER, KAITHAL

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

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

penalty provisions of section 271(1)(c), 271(1)(b) and 271F of the Income Tax Act, 1961. 8. That having regard to the facts and circumstances of the case, Ld. A.O. has erred in law and on facts in charging interest u/s

GURMELO DEVI,JAGADHARI vs. INCOME TAX OFFICER, YUMNANAGAR

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

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

penalty pro ceedings u/s 271(1)(c), 271(1)(b) AND 271F o f the Income Tax A ct,1961. 5. The Assessee reserves the right to amend, alter , add, and withdraw any ground of appeal. 5. The facts of the case, in brief, are that the assessment was reopened under Section

SMT. JAGDEEP KAUR,LUDHIANA vs. ITO, WARD 6(4), LUDHIANA

In the result, appeal of the Assessee is dismissed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961. 3. The Assessee Is Aggrieved By Din & Order No. Itba/Nfac/S/250/2022- 23/1048105767(1) Dt. 20/12/2022 Which Was Passed By The Ld. Cit(A) Nfac, Delhi Under Section 250 Of The Income Tax Act, 1961. The Said First Appeal Was Dismissed By The Ld. Cit(A). Therefore Assessee Is Before Us. The Said Order Of The Ld. Cit(A) Is Hereinafter Referred To As The “Impugned Order”. 4. In Form No. 36 The Assessee Interalia Has Take Up Following Grounds Of Appeal Against The Impugned Order Which Are Reproduced Below:

271(1)(c) of the I.T. Act, 1961 for concealment of particulars of income are being initiated separately. Penalty proceedings u/s 271F for non filing of Income Tax Return are being initiated separately. Based upon above, the total income of the assessee is computed as under:- Addition on account of unexplained cash credit u/s 68 Rs. 7,35,000/- Assessed