CIT v. Lakhani India Ltd.

M/S Leisure Export Worldwide, Jalandhar vs. Assistant Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal filed by the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 3/Asr/2022 Assessment Year: 2017-18 M/s Leisure Export Vs. Asstt. Commissioner of Income Worldwide, S-24/25, Tax, Circle-1, Jalandhar Industrial Area, Jalandhar [PAN: AAEFL 5774A] (Appellant) (Respondent) Appellant by : None (Written submission) Respondent by: Sh. Rajiv Wadhera, Sr. DR Date of Hearing: 26.07.2023 Date of Pronouncement: 07.08.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the by the assessee against the order…

M/S Globe Auto Parts Regd., Jalandhar vs. Income Tax Officer Ward-III, Jalandhar

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos.99 & 100/Asr/2021 Assessment Year: 2017-18 & 2019-20 M/s Globe Auto Parts Regd. Vs The ITO 87-BMC Chowk, Ward-III(4), Jalandhar Jalandhar (Punjab) PAN NO: AAGFG2011B Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 12/11/2021 Date of Pronouncement : 12/11/2021 Order PER N.K. SAINI, VICE PRESIDENT Both the above appeals filed by the assessee are directed against the separate orders of the CIT(Appeal), Nation…

M/S Globe Auto Arts Regd., Jalandhar vs. Income Tax Officer Ward- III (4), Jalandhar

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos.99 & 100/Asr/2021 Assessment Year: 2017-18 & 2019-20 M/s Globe Auto Parts Regd. Vs The ITO 87-BMC Chowk, Ward-III(4), Jalandhar Jalandhar (Punjab) PAN NO: AAGFG2011B Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 12/11/2021 Date of Pronouncement : 12/11/2021 Order PER N.K. SAINI, VICE PRESIDENT Both the above appeals filed by the assessee are directed against the separate orders of the CIT(Appeal), Nation…

M/S Varindra Tools Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle, II, Jalandhar

In the result, both the appeals of the assessees are allowed

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2017-18 M/s Varindra Tools Pvt. Ltd. Vs The Asstt. CIT Vill: Wariyana, Sangal Sohal Road, Circle-II, Jalandhar Jalandhar(Punjab) PAN NO: AABCV8593P Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 11/11/2021 Date of Pronouncement : 11/11/2021 Order PER N.K. SAINI, VICE PRESIDENT This is an appeal by the assessee against the order dt. 31/07/2021 of the Ld. CIT(A), National Faceless Appeal Centre (…

Genesis Trot, Jalandhar vs. Income Tax Officer Ward -1 (1), Jalandhar

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2019-20 M/s Paras Valves Pvt. Ltd. Vs The Asstt. CIT 49, Aman Nagar, Jalandhar Circle-II, Jalandhar PAN NO: AAECP0875D Appellant Respondent Assessment Year: 2019-20 M/s Nagory India Vs The Asstt. CIT Globe Colony, Jalandhar Circle-II, Jalandhar PAN NO: AAAFN6463E Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M Surendranath, Sr. DR Assessment Year: 2019-20 Suman Sharma Vs The Asstt. DIT Prop. M/s Laxmi Enterprises, VPO CPC- Bangalore Kanjij…

Lakshmi Handicrafts, Jalandhar City vs. Asst. CPC / Income Tax Officer Ward-3 (4), Jalandhar

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2019-20 M/s Paras Valves Pvt. Ltd. Vs The Asstt. CIT 49, Aman Nagar, Jalandhar Circle-II, Jalandhar PAN NO: AAECP0875D Appellant Respondent Assessment Year: 2019-20 M/s Nagory India Vs The Asstt. CIT Globe Colony, Jalandhar Circle-II, Jalandhar PAN NO: AAAFN6463E Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M Surendranath, Sr. DR Assessment Year: 2019-20 Suman Sharma Vs The Asstt. DIT Prop. M/s Laxmi Enterprises, VPO CPC- Bangalore Kanjij…

Shri Suman Sharma Prop. M/S Laxmi Enterprises, Kaputhala vs. Asst. CPC/ Income Tax Offcier Ward-2, Kaputhala

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2019-20 M/s Paras Valves Pvt. Ltd. Vs The Asstt. CIT 49, Aman Nagar, Jalandhar Circle-II, Jalandhar PAN NO: AAECP0875D Appellant Respondent Assessment Year: 2019-20 M/s Nagory India Vs The Asstt. CIT Globe Colony, Jalandhar Circle-II, Jalandhar PAN NO: AAAFN6463E Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M Surendranath, Sr. DR Assessment Year: 2019-20 Suman Sharma Vs The Asstt. DIT Prop. M/s Laxmi Enterprises, VPO CPC- Bangalore Kanjij…

M/S Nagory India, Jalandhar vs. Assistant Commissioner of Income Tax Circle-II, Jalanadhar

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2019-20 M/s Paras Valves Pvt. Ltd. Vs The Asstt. CIT 49, Aman Nagar, Jalandhar Circle-II, Jalandhar PAN NO: AAECP0875D Appellant Respondent Assessment Year: 2019-20 M/s Nagory India Vs The Asstt. CIT Globe Colony, Jalandhar Circle-II, Jalandhar PAN NO: AAAFN6463E Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M Surendranath, Sr. DR Assessment Year: 2019-20 Suman Sharma Vs The Asstt. DIT Prop. M/s Laxmi Enterprises, VPO CPC- Bangalore Kanjij…

M/S Paras Valves Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle.II, Jalandhar

In the result, both the appeals of the assessees are allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2019-20 M/s Paras Valves Pvt. Ltd. Vs The Asstt. CIT 49, Aman Nagar, Jalandhar Circle-II, Jalandhar PAN NO: AAECP0875D Appellant Respondent Assessment Year: 2019-20 M/s Nagory India Vs The Asstt. CIT Globe Colony, Jalandhar Circle-II, Jalandhar PAN NO: AAAFN6463E Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M Surendranath, Sr. DR Assessment Year: 2019-20 Suman Sharma Vs The Asstt. DIT Prop. M/s Laxmi Enterprises, VPO CPC- Bangalore Kanjij…