Otters Club v. DIT

Shrimati Sudha Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Shrimati Meera Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs P a g e | 18 ITA No. 511/Asr./2019 A.Y. 2017-18 Smt.Meera Aggarwal Vs. ACIT DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Measage Pooja Floor Mills, Amritsar vs. Income Tax Officer (TDS), Amritsar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court P a g e | 7 ITA No. 369-371/Asr./2019 A.Ys. 2013-14 to-2015-16 M/s Puja Flour Mills Vs. ITO itself has, vide judgment dated 15th April 2020, held that directed “while cal…

Measage Pooja Floor Mills, Amritsar vs. Income Tax Officer Ward- TDS, Amritsar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court P a g e | 7 ITA No. 369-371/Asr./2019 A.Ys. 2013-14 to-2015-16 M/s Puja Flour Mills Vs. ITO itself has, vide judgment dated 15th April 2020, held that directed “while cal…

Measage Pooja Floor Mills, Amritsar vs. Income Tax Officer Ward- TDS, Amritsar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court P a g e | 7 ITA No. 369-371/Asr./2019 A.Ys. 2013-14 to-2015-16 M/s Puja Flour Mills Vs. ITO itself has, vide judgment dated 15th April 2020, held that directed “while cal…

Sh.Shree Guru Nanak Dev Quin-Centenary Celebration Committee, Ludhiana vs. Income Tax Officer (Exemption), Jalandhar

In the result, appeal of the assessee is allowed

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं./Ita No.238/Asr/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2010-2011) िनधा"रण िनधा"रण वष" वष" Shree Guru Nanak Dev Vs. Ito(Exemptions) Ward, Quin-Centenary Celebrations Jalandhar Committee, Guru Nanak Bhawan, Ludhiana "थायी लेखा सं./Panno. : Aawfs 2431 F .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri S.K.Mukhi, Advocate िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana, Dated 08.02.2019, On The Following Grounds Of Appeal :- 1. That The Orders Of Ld. Cit(A) Is Illegal, Erroneous & Perverse & Thus Needs To Be Quashed. 2. That The Issuance Of Notice U/S 147/148 Is Bad In Law As No New Material Was There With The Ao To Initiate Action U/S 147 & The Proceedings In Furtherance Of Illegal Notice Are Void Ab-Initio & Deserve To Be Set Aside. 3. That The Addition Made By Ao & Partially Confirmed By Cit (A) Is Devoid Of Proper Appreciation Of Facts On Record & Against Express Provisions Of Law & Deserve To Be Set Aside. 4. That The Appellant Craves Leave To Add, Amend Or Delete Any Of The Grounds Of Appeal On Or Before The Disposal Of The Present Appeal. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income On 15.06.2010 Declaring Total Income After Claiming Exemption

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अमृतसर अिधकरण अमृतसर अमृतसर "यायपीठ अमृतसर "यायपीठ "यायपीठ, अमृतसर "यायपीठ अमृतसर अमृतसर अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अपील सं./ITA No.238/ASR/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2010-2011) िनधा"रण िनधा"रण वष" वष" Shree Guru Nanak Dev Vs. ITO(Exemptions) Ward, Quin-Centenary Celebrations Jalandhar Committee, Guru Nanak Bhawan, Ludhiana "थायी लेखा सं./PANNo. : AAWFS 2431 F .. (अपीलाथ" /Appellant) (" यथ"…

M/S. Master Jaswant Singh Educational Society, Ludhiana vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं./Ita No.575/Asr/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2017-2018) िनधा"रण िनधा"रण वष" वष" M/S Master Jaswant Singh Vs. Cit(E), Chandigarh Educational Society, Village Balala, Tehsil: Samrala, Dist : Ludhiana (Punjab) "थायी लेखा सं./Panno. : Aagam 0541 H .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri Sudhir Sehgal, Advocate िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(E), Chandigarh, Dated 26.03.2018. 2. As Per The Office Note, There Is A Delay Of 175 Days In Filing The Appeal. In This Regard, Ld. Ar Of The Assessee Has Filed An Application Dated 23.11.2018 Along With Affidavit For Condonation Of Delay, Copies Of Which Are Placed On Record. Ld. Dr Has Also Not Objected To Condone The Delay In Filing The Appeal By The Assessee. Considering The Application Of The Assessee, Wherein The Assessee Has Stated Sufficient Reason For Condonation Of Delay, We Condone The Delay Of 175 Days In Filing The Present Appeal By The Assessee & Appeal Is Heard Finally.

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अमृतसर अिधकरण अमृतसर अमृतसर "यायपीठ अमृतसर "यायपीठ "यायपीठ, अमृतसर "यायपीठ अमृतसर अमृतसर अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अपील सं./ITA No.575/ASR/2018 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2017-2018) िनधा"रण िनधा"रण वष" वष" M/s Master Jaswant Singh Vs. CIT(E), Chandigarh Educational Society, Village Balala, Tehsil: Samrala, Dist : Ludhiana (Punjab) "थायी लेखा सं./PANNo. : AAGAM 0541 H .. (अपीलाथ" /Appellant) ("…

Sumitra Devi Arya Sr.Sec.School, Dinanagar vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No.546/Asr/2018 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2018-2019) वष" Sumitra Devi Arya Sr. Secondary Vs. Cit(E), Chandigarh School, G.T.Road, Dinanagar, Punjab "थायी लेखा सं./Panno. : Aahas 4715 J .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri Ashwani Kalia, Ca िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर : 06/02/2020 सुनवाई क" तार'ख / Date Of Hearing घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: The Assessee Has Filed This Appeal Against The Order Of Cit(E), Chandigarh, Dated 31.08.2018. 2. Though The Assessee Has Raised As Many As Nine Grounds Of Appeal, However, The Sole & Substantive Issue Involved In The Present Appeal Of The Assessee Is With Regard To Rejection Of Application Of Assessee For Grant Of Registration U/S.12A Of The Act By The Cit(E). 3. Brief Facts Of The Case Are That The Assessee Filed An Application In Form No.10A Before The Cit(E) Seeking Registration U/S.12A Of The Act, 1961. However, The Cit(E) Rejected The Application Of The Assessee Observing That The Assessee Society Does Not Fulfill The Conditions Laid Down For Grant Of Registration U/S.12A Of The Act.

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अमृतसर अिधकरण अमृतसर अमृतसर "यायपीठ अमृतसर "यायपीठ "यायपीठ, अमृतसर "यायपीठ अमृतसर अमृतसर अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अपील सं आयकर अपील सं./ITA No.546/ASR/2018 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2018-2019) वष" Sumitra Devi Arya Sr. Secondary Vs. CIT(E), Chandigarh School, G.T.Road, Dinanagar, Punjab "थायी लेखा सं./PANNo. : AAHAS 4715 J .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri Ashwani Kal…

Shiv Shakti Mandir, Jalandhar vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No533/Asr/2018 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :Na) वष" Shiv Shakti Mandir, Vs. Cit(E), Chandigarh 180, Lajpat Nagar, Jalandhar "थायी लेखा सं./Panno. : Caasas 8910 Q .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /Assessee By : Shri J.S.Bhasin, Advocate क" क" ओर ओर राज"व क" क" ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr क" क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(E), Chandigarh, Dated 28.09.2018. 2. The Sole Issue Involved In The Present Appeal Of The Assessee Is With Respect To Rejection Of Application For Grant Of Registration U/S.12Aa Of The Act. 3. Brief Facts Of The Case Are That The Assessee Filed An Application In Form No.10A Dated 29.02.2018 Seeking Registration U/S.12Aa Of The Act, However, The Cit(E) Rejected The Application For Grant Of Registration On The Ground That The Assessee-Society Intents To Accumulate Assets.

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अमृतसर अिधकरण अमृतसर अमृतसर "यायपीठ अमृतसर "यायपीठ "यायपीठ, अमृतसर "यायपीठ अमृतसर अमृतसर अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अपील सं आयकर अपील सं./ITA No533/ASR/2018 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :NA) वष" Shiv Shakti Mandir, Vs. CIT(E), Chandigarh 180, Lajpat Nagar, Jalandhar "थायी लेखा सं./PANNo. : CAASAS 8910 Q .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /Assessee by…

Mesers S.B. Global, Amritsar vs. Income Tax Offier, Ward4(5), Amritsar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Sh. Sarabjeet Singh Gumtala, Amritsar vs. Income Tax Officer, Ward - 5(4), Amritsar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Harish Shoor, Jalandhar vs. Income Tax Officer, Ward 3(4), Jalandhar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Puneet Sahdev, Jammu vs. The Income Tax Officer, Jammu

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Income Tax Officer, Jammu vs. Sh. Puneet Sehdev, Prop., Jammu

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Sh. Rajan Bhardwaj, Amritsar vs. The Principal Commissioner of Income Tax-II, Amritsar

In the result, appeal of the assessee is dismissed

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No.285/Asr/2016 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2011-2012) वष" Sh. Rajan Bhardwaj, Vs. Pr. Cit-Ii, Amritsar 182-C, Basant Avenue, Amritsar "थायी लेखा सं./Panno. : Aebpb 0629 K .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /Assessee By : Shri Ashwani Kalia, Ca क" क" ओर ओर राज"व क" क" ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr क" क" ओर ओर

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अमृतसर अिधकरण अमृतसर अमृतसर "यायपीठ अमृतसर "यायपीठ "यायपीठ, अमृतसर "यायपीठ अमृतसर अमृतसर अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अपील सं आयकर अपील सं./ITA No.285/ASR/2016 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2011-2012) वष" Sh. Rajan Bhardwaj, Vs. Pr. CIT-II, Amritsar 182-C, Basant Avenue, Amritsar "थायी लेखा सं./PANNo. : AEBPB 0629 K .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /A…

Gmg Healthcare Private Limited, Jalandhar vs. The Additional Commissioner of Income Tax, Jalandhar

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Sh. Puneet Sehdev Prop, Jammu vs. The Income-Tax Officer, Jammu

Bench: Shri L. P. Sahu & Shri Ravish Sood

…le 34(5) but is also a pragmatic approach at a time when a disaster, notified under the Disaster Management Act 2005, is causing unprecedented disruption in the functioning of our justice delivery system. Undoubtedly, in the case of Otters Club Vs DIT [(2017) 392 ITR 244 (Bom)], Hon’ble Bombay High Court did not approve an order being passed by the Tribunal beyond a period of 90 days, but then in the present situation Hon’ble Bombay High Court itself has, vide judgment dated 15th April 2020, held that directed “while calculating the time for disposal of matters made time bound by this Court, the period for which…

Sh. Tarlok Kumar, Pro. Hotel Shagu, Bathinda vs. The Assistant Commissioner of Income Tax, Bathinda

In the result, appeal of the assessee is allowed for statistical purposes

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अमृतसर अिधकरण अमृतसर अमृतसर "यायपीठ अमृतसर "यायपीठ "यायपीठ, अमृतसर "यायपीठ अमृतसर अमृतसर अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अपील सं./ITA No.501/ASR/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-2010) िनधा"रण िनधा"रण वष" वष" Tarlok Kumar, Vs. ACIT, C-1, Bathinda Prop. Hotel Shagun, New Basti, Gali No.1 Bathinda-151001 C/O: Sh. S.K.Bansal, Advocate Opp.A-Block Gurudwara, B-641, Ranjit Avenue, Amritsar-143001 "थायी…