THE DEPUTY COMMISSIONER OF INCOME-TAX,, BATHINDA vs. M/S. BALAJI FUN RESORTS PVT. LTD., BATHINDA

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER

I.T.A. No. 202/Asr/2013 Assessment Year: 2006-07

The Deputy Commissioner of vs. M/s Balaji Fun Resorts Pvt. Ltd., Income Tax, Circle-1, Bathinda Bibiwala Road, Bathinda [PAN: AACCB 5482G] (Appellant) (Respondent)

I.T.A. No. 597/Asr/2017 Assessment Year: 2013-14

Income Tax officer, vs. Sh. Balbir Singh, H. No.170/3, Ward-2(1), Amritsar Gali Tara Chand, Katyal, Katra Mit Singh, Amritsar [PAN: ECDPS 3320A] (Appellant) (Respondent)

I.T.A. No. 473/Asr/2017 Assessment Year: 2014-15

Income Tax Officer vs. Batala Improvement Trust, Batala (Exemption), Ward -Amritsar [PAN: AAATB 9994Q] (Appellant) (Respondent)

I.T.A. No. 609/Asr/2017 Assessment Year: 2013-14

The Income Tax Officer, vs. Sh. Guru Hargobind Sahib (Exemptions) Ward, Jalandhar Charitable Trust, Opp.- Ludhiana Hospital, Vill- Kothe Baggu, Jagraon, Distt. Ludhiana [PAN: AACTS 9358K] (Appellant) (Respondent)

I.T.A. No. 262/Asr/2014 Assessment Year: 2009-10

The Income Tax Officer, vs. Sh. Harbhajan Singh Props, Ward 1(2), Jalandhar M/S Bhasin & Sons, Nakodar Road, Jalandhar [PAN: AKFPS 6705F] (Appellant) (Respondent)

I.T.A. No. 277/Asr/2014 Assessment Year: 2009-10

Income Tax Officer, vs. Sh. Ramandeep Singh, Ward 1(3), Jalandhar Prop. M/s B. S. Agencies, H.No. 7/235, New Vijay Nagar, Jalandhar [PAN: AKFPS 6708J] (Appellant) (Respondent)

I.T.A. Nos. 131/2014 Assessment Year: 2009-10

Income Tax Officer, vs. Sh. Harneet Singh, S/o Gurbax

Ward-1, Phagwara Singh, 340-Guru Nanak Pura, Phagwara [PAN: ABQPS 4502E] (Appellant) (Respondent) I.T.A. No. 512/Asr/2017 Assessment Year: 2009-10

Assistant Commissioner of vs. Sh. Manjit Kumar, H. No. 618, Income Tax, Circle Moga, Dev Samaj Street, Moga Moga [PAN: ACCPK 4197J] (Appellant) (Respondent)

I.T.A. No. 175/Asr/2013 Assessment Year: 2009-10

Deputy Commissioner of vs. Sh. Manjit Kumar, Income Tax, Circle Moga #618, Dev Samaj Street, Moga [PAN: ACCPK 4197J] (Appellant) (Respondent)

I.T.A. No. 45/Asr/2011 Assessment Year: 2007-08

The Deputy Commissioner of vs. Sh. Rakesh Kumar Agarwal, Income Tax, Range-III, 301-A, Guru Tegh Bahadur Jalandhar Nagar, Jalandhar [PAN: AAKPA 3150H] (Appellant) (Respondent)

Appellants by: Sh. Charan Dass (D.R.) Respondents by : S/Sh. Vineet Krishan (Adv.), Avish Mahajan (CA), Written Submission, Sandeep Vijh (CA)

Date of Hearing: 23.08.2019 Date of Pronouncement: 23.08.2019

ORDER Per Bench: The Revenue Department has preferred the captioned appeals against the orders impugned herein passed by the Ld. CIT(A) in the captioned matter u/s 250(6) of the Act, 1961 (hereinafter called as the ‘Act’).