Gurudas Garg v. CIT(A), Bathinda

63 Taxmann 289Reported decision2015#25394 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2019.

Judgments citing Gurudas Garg v. CIT(A), Bathinda

M/S. Laxmi Narayan Jewellery, Balasore vs. ITO, Ward-2, Balasore

In the result, appeal of the assessee is allowed

ITA 250/CTK/2018[2012-13]Status: DisposedITAT Cuttack13 May 2019AY 2012-13

Bench: Shri Chandra Mohan Gargassessment Year: 2012-13

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR

Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Laxmi Narayan Vs. ITO, Ward-2, Balasore Jewellery, Vivekananda Marg, Dist: Balasore. PAN/GIR No.AABFL 7440 A (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 25/04/ 2019 Date of Pronouncement : 13 /05/ 2019 O R D E R This is an appeal filed by the assessee against the order of the Commissioner of Income Tax(Appeals)- Cuttack dated 26.3.2018 in I.T.Appeal No.0072/2015-16 for the assessment year 2012-…

M/S Metalman Auto Pvt. Ltd., Ludhiana vs. Addl. CIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 935/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Aug 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. Pan: Aabcm5441M (Appellant) (Respondent)

For Appellant: Shri Amarjit Kamboj, CAFor Respondent: Shri Gulshan Raj, CIT(DR)

Section 36Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B ’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/s Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. PAN: AABCM5441M (Appellant) (Respondent) Appellant by : Shri Amarjit Kamboj, CA Respondent by : Shri Gulshan Raj, CIT(DR) Date of hearing : 16.05.2018 Date of Pronouncement : 14.08.2018 ORDER PER ANNAPURNA GUPTA, AM: The present appeal has been preferred by the assessee against the order of learned Commissioner of Income Tax (Appeals)-1, Ludhiana (he…

Sh. Jai Teg Singh, Mohali vs. ITO, Mohali

In the result, the appeal of the assessee is allowed

ITA 750/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh17 Jul 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptashri Jai Teg Singh, Vs. The Income Tax Officer, # 2431, Sector 79, Ward-6(2), Mohali. Mohali. Pan: Arjps5960R

For Appellant: Shri S.K.Bhasin, CAFor Respondent: Smt.Chanderkanta, Addl.CIT, DR

Section 40A(3)

…iance in this regard was placed on the decision of the Hon'ble Supreme Court in the case of Attar Singh Gurmukh Singh Vs. ITO, Ludhiana 1991 SCR (3) 405 and the decision of the Hon'ble Punjab & Haryana High Court in the case of Gurdas Garg Vs. CIT Bathinda, 63 Taxmann 289. 5. The Ld.CIT(Appeals) rejected the submissions made by the assessee stating that the decision of the Hon'ble Apex Court related to assessment year wherein the provisions of section 40A(3) were interpreted alongwith Rule 6DD(j) of the Income Tax Rules which was applicable in that assessment year and which having been amended and not being a…