ITAT Amritsar Judgments — March 2021

MAX FINANCIAL SERVICE LIMITED,NAWANSHAHR vs PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

ITA 121/ASR/2020[2015-16]Status: Disposed31 Mar 2021AY 2015-16Partly Allowed

The Tribunal upheld the PCIT's order regarding the non-examination of the loss returned on the sale of shares of Neeman BV Ltd., finding the AO's order erroneous and prejudicial to the revenue. However, for other issues, the Tribunal set aside the PCIT's order, finding the revisionary jurisdiction not properly invoked.

M/S BAWA GURMUKH SINGH & SONS,AMRITSAR. vs THE INCOME TAX OFFICER, AMRITSAR.

ITA 589/ASR/2015[2010-11]Status: Disposed17 Mar 2021AY 2010-11Withdrawn

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and a certificate was issued by the Income Tax Department. Therefore, the appeal was dismissed as withdrawn.

SHRIMATI VISHAKHA ARORA,AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5, AMRITSAR

ITA 206/ASR/2018[2014-15]Status: Disposed17 Mar 2021AY 2014-15Withdrawn

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued a certificate under the scheme. Therefore, the appeal was dismissed as withdrawn.

SHRI VIJIA KUMAR ARORA,JALANDHAR vs INCOME TAX OFFICER, WARD-3 (2), JALANDHAR

ITA 461/ASR/2018[2010-11]Status: Disposed17 Mar 2021AY 2010-11Withdrawn

The Tribunal noted that the assessee had availed the Vivad se Vishwas Scheme and received a certificate. Therefore, the appeal filed by the assessee was dismissed as withdrawn.

SMT. SUNIT KAUR W/O. L/H LATE. SH. DALER SINGH,DASUYA vs INCOME TAX OFFICER, DASUYA

ITA 565/ASR/2018[2013-14]Status: Disposed17 Mar 2021AY 2013-14Withdrawn

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and the Income Tax Department had issued the necessary certificate. Consequently, the appeal was dismissed as withdrawn.

SHRIMATI SARITA KHANNA,JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRLCE-II, JALANDHAR

ITA 424/ASR/2018[2012-13]Status: Disposed17 Mar 2021AY 2012-13Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and received Form No. 3. The revenue did not object to the withdrawal.

SH.KHEM CHAND BAHADAR CHAND AHUJA,FAZILKA vs DY.COMMISSIONER OF INCOME TAX, BATHINDA

ITA 9/ASR/2019[2015-16]Status: Disposed17 Mar 2021AY 2015-16Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3. The Revenue did not object to the withdrawal.

SHRIMATI SARITA KHANNA,JALANDHAR vs ASISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-II, JALANDHAR

ITA 423/ASR/2018[2011-12]Status: Disposed17 Mar 2021AY 2011-12Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3. The Revenue did not object to the withdrawal.

SHRI BALBIR SINGH,HOSHIARPUR vs INCOME TAX OFFICER, DASUYA

ITA 162/ASR/2018[2008-09]Status: Disposed17 Mar 2021AY 2008-09Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3. The Revenue did not object to the withdrawal.

M/S STAR PLYWOOD,HOSHIARPUR vs INCOME TAX OFFICER, WARD-1, HOSHIARPUR

ITA 232/ASR/2017[2009-10]Status: Disposed17 Mar 2021AY 2009-10Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3. The Revenue did not object to the withdrawal.

SHRI ROHIT INDER SINGH,JALANDHAR vs INCOME TAX OFFIER WARD -1(3), JALANDHAR

ITA 257/ASR/2018[2011-12]Status: Disposed17 Mar 2021AY 2011-12

SMT. MANJU RINWA,ABOHAR vs INCOME TAX OFFICER WARD -2(3), ABOHAR

ITA 78/ASR/2019[2007-08]Status: Disposed17 Mar 2021AY 2007-08Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and received Form No. 3. The revenue did not object to the withdrawal.

SMT. MANJU RINWA,ABOHAR vs INCOME TAX OFFICER WARD -2(3), ABOHAR

ITA 79/ASR/2019[2007-08]Status: Disposed17 Mar 2021AY 2007-08Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 under the Act. The revenue did not object to the withdrawal.

SHRI JOGINDER SINGH,HOSHIARPUR vs INCOME TAX OFFICER, DASUYA, HOSHIARPUR

ITA 226/ASR/2018[2010-11]Status: Disposed9 Mar 2021AY 2010-11Withdrawn

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal, and the appeals were dismissed as withdrawn.

SHRI MANJINER SINGH CHATHA,JALANDHAR vs INCOME TAX OFFICER WARD -II(2), JALANDHAR

ITA 45/ASR/2018[2006-07]Status: Disposed9 Mar 2021AY 2006-07Dismissed

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.

SMT. VISHAKHA ARORA,AMRITSAR. vs THE ASSISTANT COMMISSIONER OF INCOME TAX, AMRITSAR.

ITA 561/ASR/2015[2007-08]Status: Disposed9 Mar 2021AY 2007-08Dismissed

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.

SHRI SUSHIL PURI,JALANDHAR vs INCOME TAX OFFICER, WARD-3(2), JALANDHAR

ITA 86/ASR/2018[2000-01]Status: Disposed9 Mar 2021AY 2000-01Dismissed

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.

SH. KULDEP PARKASH KAPOOR,AMRITSAR vs INCOME TAX OFFICER, AMRITSAR

ITA 197/ASR/2019[2010-11]Status: Disposed9 Mar 2021AY 2010-11Withdrawn

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal, and the appeals were dismissed as withdrawn.

MEASAGE HORIZON POLYMERS,JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- II, JALANDHAR

ITA 474/ASR/2019[2013-14]Status: Disposed9 Mar 2021AY 2013-14Dismissed

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.

SHRIMATI JASVIR KAUR SAHOTA,HOSHIARPUR vs INCOME TAX OFFICER, DASUYA

ITA 582/ASR/2019[2011-12]Status: Disposed9 Mar 2021AY 2011-12Dismissed

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal.

SH. BALKAR SINGH,NAWANSHAHR vs INCOME TAX OFFICER, NAWANSHAHR

ITA 47/ASR/2019[2008-09]Status: Disposed9 Mar 2021AY 2008-09Dismissed

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal.

SHRI DHRUV KUMAR MITTAL,JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -III, JALANDHAR

ITA 135/ASR/2018[2014-15]Status: Disposed9 Mar 2021AY 2014-15Dismissed

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.

SHRI SUKHBIR SINGH,KAPURTHALA vs INCOME TAX OFFICER, WARD-2, KAPURTHALA

ITA 515/ASR/2018[2009-10]Status: Disposed9 Mar 2021AY 2009-10Dismissed

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.