WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

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)

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 the Ld. CIT(A). The Ld. CIT(A) in the impugned order held

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)

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 the Ld. CIT(A). The Ld. CIT(A) in the impugned order held

SHER SINGH,PALAMPUR vs. INCOME TAX OFFICER, PALAMPUR

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

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

272A(1)(d) of Income Tax Act, 1961 has been initiated and show cause notice was issued separately. 6. In response to the notices under section 142(1) assessee has furnished details. 7. Assessee reply was considered by the Ld. AO and details so furnished were examined. 8. Cash deposit The case has been reopened on the issue

GEETA SHARMA,SUNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , PATIALA

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

272A (1)(d) of the Income-tax Act,1961 shall be initiated for noncompliance with statutory notices. Therefore, having regard to the facts of the case, a show cause notice vide DIN & Notice No ITBA/AST/F/143(3)(SCN)/20 21-22/1035081559(1) Dated 25/08/2021 was issued to the assessee in e-portal of faceless assessment giving opportunity to explain

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

272A(1)(c) was issued to Smt. Rajni Verma and Smt.Kamlesh Verma, Partners of the assessee firm, calling for explanation on 10,12.2009. Nobody attended the hearing nor did the assesee furnish any information. Summons u/s 131 were again issued to the partners vide this office letter No.3675 dated 3676 dated 10.12.2009. However, nobody attended the office

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

272A(1)(c) was issued to Smt. Rajni Verma and Smt.Kamlesh Verma, Partners of the assessee firm, calling for explanation on 10,12.2009. Nobody attended the hearing nor did the assesee furnish any information. Summons u/s 131 were again issued to the partners vide this office letter No.3675 dated 3676 dated 10.12.2009. However, nobody attended the office