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3 results for “transfer pricing”+ Penaltyclear

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Key Topics

Section 2713Section 2633Section 92C3Penalty3Section 1432Section 112

MANJIT KRISHAN MALHOTRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Appeals are dismissed

ITA/152/2023HC Punjab & Haryana18 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 120Section 140Section 144Section 263Section 271Section 92C

penalty orders passed by the CIT were held to be erroneous and prejudicial to the interest of revenue. The order passed by the JCIT dated 10.02.2014 was cancelled. SUDHIR KUMAR 2024.03.21 16:28 I attest to the accuracy and integrity of this document 2 ITA-152-2023 (O&M) ITA-149-2023 (O&M) Learned counsel for the appellant submits

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

penalty levied by the AO and affirmed by the CIT (A) was ordered to be deleted. ITA No. 196 of 2023, ITA No. 197 of 2023, ITA No. 199 of 2023 and 200 of 2023 are directed against the common order dated 31.01.2023 passed by the ITAT, for the assessment years

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 271

penalty proceedings under Section 271 (1) (c) of the Income Tax Act, 1961 (for short 'the Act') were ordered to be initiated separately against it. 3. Feeling aggrieved against the order of assessment dated 20.12.2005, the respondent-assessee had filed appeal under Section 143 (3) of the Act before the Commissioner of Income Tax (Appeals), Chandigarh (for short