DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

8. On the other hand, Ld. Counsel for the assessee has submitted that it was not a case of concealment or furnishing of inaccurate particulars of income. That all the facts with regard to the income ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 12 were declared

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

8. On the other hand, Ld. Counsel for the assessee has submitted that it was not a case of concealment or furnishing of inaccurate particulars of income. That all the facts with regard to the income ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 12 were declared

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

8. On the other hand, Ld. Counsel for the assessee has submitted that it was not a case of concealment or furnishing of inaccurate particulars of income. That all the facts with regard to the income ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 12 were declared

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

8. On the other hand, Ld. Counsel for the assessee has submitted that it was not a case of concealment or furnishing of inaccurate particulars of income. That all the facts with regard to the income ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 12 were declared

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

8. On the other hand, Ld. Counsel for the assessee has submitted that it was not a case of concealment or furnishing of inaccurate particulars of income. That all the facts with regard to the income ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 12 were declared

BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

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

section (1)." Penalty proceedings u/s 270A and 272A(1)(d) of the Income Tax Act are also proposed to be initiated. In the interest of natural justice, you are hereby given final opportunity for filling you return of income and reply as on or before date mentioned above. Please note that in case of non compliance no further opportunity

SAWASTIKA PRINTING & PACKAGING,KALA MAB vs. ASSESSING OFFICER, NAHAN

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

Bench: the Hon'ble CIT(A)(NFAC) that assessee is having business turnover of Rs 16,77,30,943/-. While upholding the additions of Rs 20,81,000/- the Hon'ble CIT(A) (NFAC) has observed in last para of his order as under:-

270A and 271B were also initiated for under-reporting of income and delay in filing the tax audit report. 4. Against the order of the AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A), after carefully considering the assessment order, submissions of the appellant, remand report of the Assessing Officer, rejoinder filed

FUJIYAMA POWER SYSTEMS,PARWANOO vs. ITO PARWANOO, PARWANOO

In the result, the appeal filed by the assessee is allowed, and the penalty of Rs

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

68 of the Act on account of unsecured loan; (ii) Disallowance of interest of Rs. 15,300/-; (iii) Addition of Rs. 35,62,089/- on account of delayed payment of employees’ contribution to PF under section 2(24)(x) read with section 36(1)(va); (iv) Addition of Rs. 4,79,88,545/- on account of mismatch

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

270A, 271B, and 272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before