DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ACLPK6637Q Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 IN DIVISION BENCH, ‘B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ACLPK6637Q Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 IN DIVISION BENCH, ‘B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ACLPK6637Q Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 IN DIVISION BENCH, ‘B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ACLPK6637Q Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 IN DIVISION BENCH, ‘B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

71, Chandigarh Mohali "थायी लेखा सं./PAN NO: ACLPK6637Q Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 IN DIVISION BENCH, ‘B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी

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

271(1)(c) of the Act. Hon'ble Supreme Court in the case of CIT V Reliance Petroproducts Ltd. 322ITR 158 held as under; "A glance at the provisions of Section 2 71( 1)(c) of the Income-tax Act, 1961 suggests that in order to be covered by it, there has to be concealment of the particulars

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

271(1)(c) of the Act. Hon'ble Supreme Court in the case of CIT V Reliance Petroproducts Ltd. 322ITR 158 held as under; "A glance at the provisions of Section 2 71( 1)(c) of the Income-tax Act, 1961 suggests that in order to be covered by it, there has to be concealment of the particulars

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

In the result, appeal of the Assessee is allowed

71,060/- against the returned income of Rs. 20,33,820/- by making the following addition: 1. Addition of Rs. 81,072/- on account of less income shown under the head Income from other sources". 2. Addition of Rs.3,15,213/-was made on account of assessee is claiming depreciation on the entire block of "Building and Plant & Machinery

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)

71 & 74/Ahd/2021 A.Y.2011-12, the Tribunal has held that - “A perusal of the above provisions of u/s. 271(1)(b) and u/s. 271F shows that the Parliament has used the words "may" and not "shall", thereby making their intention clear in as much as that levy of Penalty is discretionary and not automatic. The said conclusion is further justified by Section

SH. DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

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

penalty order passed u/s 271(1)(c) vide order dated 25.06.2009 against whom appeal has been dismissed by the CIT (Appeals) by way of the impugned order). 2. It has been brought to our notice that assessee Shri Dinesh Sethi has died on 14.02.2024. Death Certificate of the assessee has been annexed by the ld. counsel for the assessee

SHRI DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

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

penalty order passed u/s 271(1)(c) vide order dated 25.06.2009 against whom appeal has been dismissed by the CIT (Appeals) by way of the impugned order). 2. It has been brought to our notice that assessee Shri Dinesh Sethi has died on 14.02.2024. Death Certificate of the assessee has been annexed by the ld. counsel for the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed

DY. COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. M/S AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

71,989/- [i.e income arising out of Gross profit on unaccounted business receipts (Rs. 19,77,561/-) and income out of suppressed GP rate (Rs. 58,94,428/-)] against the addition on account of Capital introduced during the year of Rs. 1,23,29,376/- and by ignoring the complete facts of the case that the assessee has failed