Pr. CIT v. Ram Avtar Verma

395 ITR 252High Court2017#1189 most cited

What is Pr. CIT v. Ram Avtar Verma authority for?

Additions to income made in search assessments, particularly under Sections 153A or 153C, are not justified if no incriminating material is recovered during the search operation itself.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr. CIT v. Ram Avtar Verma · Section 153A · Section 153C · incriminating material · search assessment · panchnama · additions without material · search and seizure assessment

Also reported as

88 Taxmann.com 666

Sections most often in play

Section 143(3)Section 153CSection 153ASection 147Section 148Section 151Section 149Section 139

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)panchnamablock periodbest judgment assessmentsection 153b

Judgments citing Pr. CIT v. Ram Avtar Verma

ACIT, Central Circle- 19, New Delhi vs. Kms Associates LLP (Erstwhile M/S. Kms Associates Pvt. Ltd.), New Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6179/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Kavita Agarwal, New Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6178/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Oct 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Murli Agritech LLP (Erstwhile M/S. Murli Agritech Pvt. Ltd.), Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6175/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Rgs Printers Ltd. (Erstwhile M/S. Rgs Printers Pvt. Ltd.), Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6174/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Murli Infratech LLP (Erstwhile M/S. Murli Infratech Pvt. Ltd.), Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6173/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Oct 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Raj Gopal Agarwal, New Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6171/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Oct 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

Gopal Agarwal, New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 5854/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Oct 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Shri Gopal Agarwal, New Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6930/DEL/2018[2010-11]Status: DisposedITAT Delhi02 Oct 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Mrs Projects LLP, Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6187/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Oct 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle- 19, New Delhi vs. Shiv Kumar Agarwal, New Delhi

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

ITA 6186/DEL/2018[2010-11]Status: DisposedITAT Delhi02 Oct 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…iscovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

ACIT, Central Circle-19, New Delhi vs. K.R. Pulp & Papers Ltd, New Delhi

In the result, the appeal of the revenue in ITA No

ITA 6170/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jun 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya[Assessment Year: 2012-13]

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri J.K. Mishra, DR
Section 132(1)Section 153ASection 69C

…scovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble Court has substantiated the aforesaid view. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has reiterated the aforesaid finding that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in another case i.e. Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were c…

DCIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue for A

ITA 4287/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…overed in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble court has substantiated their aforesaid views. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has supported the aforesaid view that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in the case of Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were completed o…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the Revenue for A

ITA 2801/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…overed in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble court has substantiated their aforesaid views. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has supported the aforesaid view that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in the case of Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were completed o…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the Revenue for A

ITA 169/DEL/2018[2011-12]Status: DisposedITAT Delhi29 May 2020AY 2011-12

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…overed in the course of search which were not produced or not already disclosed or made known in the course of original assessment. In the subsequent decisions also, Hon'ble court has substantiated their aforesaid views. In the case Pr. CIT vs Ram Avtar Verma 395 ITR 252, Hon'ble Court has supported the aforesaid view that if the assessments are completed on the date of search and no incriminating material is found during the search, assessment u/s 153A of the Act is invalid. Similar view has been taken by Hon'ble Court in the case of Pr. CIT vs Meeta Gutgutia 395 ITR 526 also wherein assessments were completed o…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 710/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh27 Jan 2020AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 709/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 708/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh27 Jan 2020AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 707/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh27 Jan 2020AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Sanjay Jain & Sons, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 629/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Rajni Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 627/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…