ITAT Amritsar Judgments — August 2022

SHRI RAVI NARULA,FEROZPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 614/ASR/2018[2012-13]Status: Disposed11 Aug 2022AY 2012-13Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SMT.ADEEKSHA NARULA,AMRITASR vs DY.COMMISSIONER OF INCOME TAX, AMRITSAR

ITA 647/ASR/2018[2014-15]Status: Disposed11 Aug 2022AY 2014-15Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 277/ASR/2019[2014-15]Status: Disposed11 Aug 2022AY 2014-15Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI ARUN NARULA,AMRITAR vs DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

ITA 437/ASR/2018[2014-15]Status: Disposed11 Aug 2022AY 2014-15Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI RAVI NARULA,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 615/ASR/2018[2013-14]Status: Disposed11 Aug 2022AY 2013-14Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SH.RAVI NARULA,FEROZPUR vs DY. COMMISSIONER OF INCOME TAX, AMRITSAR

ITA 650/ASR/2018[2014-15]Status: Disposed11 Aug 2022AY 2014-15Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI.RAVI NARULA,FEROZPUR vs DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 611/ASR/2018[2008-09]Status: Disposed11 Aug 2022AY 2008-09Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S. PINKU BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 320/ASR/2017[2007-08]Status: Disposed11 Aug 2022AY 2007-08Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S. PINKU BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 325/ASR/2017[2012-13]Status: Disposed11 Aug 2022AY 2012-13Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S. PINKU BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 321/ASR/2017[2008-09]Status: Disposed11 Aug 2022AY 2008-09Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SMT. SEEMA RANI NARULA,FEROZPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 618/ASR/2018[2012-13]Status: Disposed11 Aug 2022AY 2012-13Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S BHAGWATI LACTO VEGETARIAN EXPORTS PRIVATE LIMITED,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1, JALANDHAR

ITA 151/ASR/2021[2011-12]Status: Disposed11 Aug 2022AY 2011-12Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SH. BALWINDER SINGH KOHLI,JALANDHAR vs THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 86/ASR/2017[2011-12]Status: Disposed11 Aug 2022AY 2011-12Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI ARUN NARULA,AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

ITA 436/ASR/2018[2013-14]Status: Disposed11 Aug 2022AY 2013-14Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI. RAVI NARULA,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 612/ASR/2018[2009-10]Status: Disposed11 Aug 2022AY 2009-10Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S. PINKU BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 322/ASR/2017[2009-10]Status: Disposed11 Aug 2022AY 2009-10Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S BHAGWATI LACTO VEGETARIAN PRIVATE LIMITED,FEROZEPUR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 183/ASR/2021[2010-11]Status: Disposed11 Aug 2022AY 2010-11Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S. PINKU BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 323/ASR/2017[2010-11]Status: Disposed11 Aug 2022AY 2010-11Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S. PINKU BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 324/ASR/2017[2011-12]Status: Disposed11 Aug 2022AY 2011-12Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

M/S ROYAL FURNISHERS,JAMMU vs ASSESSING OFFICER WARD - 2 (2), JAMMU

ITA 55/ASR/2022[AY 2019-20]Status: Disposed10 Aug 2022Allowed

The Tribunal held that the amendments to Section 36(1)(va) and Section 43B of the Income Tax Act, 1961, by the Finance Act, 2021, were prospective and applicable from AY 2021-22 onwards. Therefore, these amendments did not affect the assessment year in question.

SHRI MATI SONALI BATRA,JAL;ANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

ITA 42/ASR/2022[2010-11]Status: Disposed10 Aug 2022AY 2010-11Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.

SHRI MATI SONALI BATRA,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -II, JALANDHAR

ITA 43/ASR/2022[2011-12]Status: Disposed10 Aug 2022AY 2011-12Partly Allowed

The Tribunal accepted an additional ground of appeal concerning the validity of proceedings under Section 153D and the limitation period for Section 153C assessments. The issue was set aside to the CIT(A) for fresh adjudication, with a direction for a reasonable opportunity of being heard.