THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

u/s 271CA on the appellant is duly covered by the provisions of section 273B of the I.T. Act, 1961 and the appellant duly had a genuine reasonable cause as explained above for not collecting the Tax at Source (TCS). Moreover, the admission of the appeal by the Hon'ble Himachal Pradesh High Court also supports the bona fide

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

u/s 271CA on the appellant is duly covered by the provisions of section 273B of the I.T. Act, 1961 and the appellant duly had a genuine reasonable cause as explained above for not collecting the Tax at Source (TCS). Moreover, the admission of the appeal by the Hon'ble Himachal Pradesh High Court also supports the bona fide

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

u/s 271CA on the appellant is duly covered by the provisions of section 273B of the I.T. Act, 1961 and the appellant duly had a genuine reasonable cause as explained above for not collecting the Tax at Source (TCS). Moreover, the admission of the appeal by the Hon'ble Himachal Pradesh High Court also supports the bona fide

SMT. RENU JAIN,ZIRAKPUR vs. ITO-WARD-3(3), CHANDIGARH

Bench: Us:

u/s 271(l)(b) without considering the provisions of s. 273B of the Act and on consideration of provisions of s. 273B, the impugned penalty was not imposable on the appellant. 5. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 2. Briefly stated, assessment

M/S YAMUNA POWER & INFRASTRUCTURE LTD.,JAGADHRI vs. DCIT, CIRCLE, YAMUNANAGAR

In the result, the appeal of the assessee is allowed

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

271 AA o f the Act the appellant was asked to provide any details/copies o f account of such transactions. No such notice/questionnaire/order sheet entry in this regard is available on record/file o f the appellant with the department. The Ld. Assessing Officer while levying the impugned penalty has time and again referred to the failure on part

SH. KULDEEP SINGH S/O SH. AJMER SINGH,PANCHKULA vs. ITO, WARD 1, PANCHKULA

In the result, appeal of the assessee is allowed

271(1)(c)of the Act is directed to be quashed and the appeal of the assessee is allowed. 8. In ITA 609/CHD/2022, the assessee challenges the order of the NFAC, Delhi sitting as First Appellate Authority wherein penalty imposed u/s 271F of the Act has been confirmed in appeal by the First Appellate Authority. 8.1 In the facts

SH. KULDEEP SINGH S/O SH. AJMER SINGH,PANCHKULA vs. ITO, WARD 1, PANCHKULA

In the result, appeal of the assessee is allowed

271(1)(c)of the Act is directed to be quashed and the appeal of the assessee is allowed. 8. In ITA 609/CHD/2022, the assessee challenges the order of the NFAC, Delhi sitting as First Appellate Authority wherein penalty imposed u/s 271F of the Act has been confirmed in appeal by the First Appellate Authority. 8.1 In the facts