SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

TDS system of filing the return and receiving of orders through emails and other modes. There seems to be no malafide intention of the assessee to make delay in filing the appeal. Hon’ble Supreme Court in the case of Vedabhai alias Vijaya Bali Babu Rao Patil v. Santaram Baburac Patil [2002] 253 ITR 798 has held that, “the Court

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

TDS system of filing the return and receiving of orders through emails and other modes. There seems to be no malafide intention of the assessee to make delay in filing the appeal. Hon’ble Supreme Court in the case of Vedabhai alias Vijaya Bali Babu Rao Patil v. Santaram Baburac Patil [2002] 253 ITR 798 has held that, “the Court

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, appeals of the Revenue as well as cross objection of the Assessee are dismissed

Bench: Sh. N.K. Saini & Sh. N. K. Choudhryassessment Year : 2012-13 The Ito Vs M/S Trans Asia Industries Exposition (Tds), Srinagar (P) Ltd., Nishant Srinagar Pan No: Amrt10683B Appellant Respondent Assessee By : None Revenue By : Shri Charan Dass, Dr Assessment Year : 2009-10 The Ito Vs Smt. Farooqa Attar Anantnag, Kashmir(J&K) D/O Sh. Ghulam Nabi Attar R/O Shurath, Kulgam, Kashmir Pan No: Ajupa9254F Appellant Respondent Assessee By : None Revenue By : Shri Charan Dass, Dr Assessment Year : 2014-15 The Ito Vs Sh. Ashok Kumar Sharma Ward-1(5), Samba, First Floor Prop. M/S Ishita Food Products Chander Complex, Highway, Birpur Industrial Area, National Bari Vijaypur, Samba Brahmana, Samba Pan No: Aprps1901C Appellant Respondent Assessee By : (Written Submission) Revenue By : Shri Charan Dass, Dr Assessment Year : 2008-09 The Dcit Vs Smt. Krishna Devi Educational Central Circle-Ii, Jalandhar Charitable Soceity, Langri, Chandigarh Road, Mahilpur, Hoshiarpur Pan No: Abifs7407A Appellant Respondent Cross Objection No. 30/Asr/2013 (In Ita No. 155/Asr/2013) Assessment Year : 2008-09

TDS), Srinagar (P) Ltd., Nishant Srinagar PAN NO: AMRT10683B Appellant Respondent Assessee by : None Revenue by : Shri Charan Dass, DR Assessment Year : 2009-10 The ITO Vs Smt. Farooqa Attar Anantnag, Kashmir(J&K) D/o Sh. Ghulam Nabi Attar R/o Shurath, Kulgam, Kashmir PAN NO: AJUPA9254F Appellant Respondent Assessee by : None Revenue by : Shri Charan Dass, DR Assessment Year

SHRI RANJEET SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

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

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

section 96 of RFCTLARR Act, 2013 cannot be given to the appellant from Long Term Capital Gains, arising from Compulsory Acquisition of Land under National Highway Act, 1956, while ignoring the contention of the assessee that the CIT(A) NFAC has allowed the exemption, on identical facts, in the case of Jaswinder Kaur Sahni, Bathinda; that ignored the contention

SH. JINDER PAL,AMRITSAR vs. INCOME TAX OFFICER, WARD - 4(2), AMRITSAR

Bench: Dr. M. L. Meena & Sh. Ravish Sood

TDS has been deducted thereon. The AO has also not considered the fact that the assessee has voluntarily revised the computation of income before the assessment was finalized and likewise CIT(A) is not justified while confirming the same. 5. That no penalty notice dated 10/03/2017 has been served upon the appellant and as such penalty imposed

SHRI CHANDAN BHARDWAJ,TARN TARAN vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, AMRITSAR

Bench: Dr. M. L. Meena & Sh. Ravish Sood

TDS has been deducted thereon. The AO has also not considered the fact that the assessee has voluntarily revised the computation of income before the assessment was finalized and likewise CIT(A) is not justified while confirming the same. 5. That no penalty notice dated 10/03/2017 has been served upon the appellant and as such penalty imposed

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee bearing ITA No

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

253 and the returned income of the assessee was accepted. [Judgments on the issue that carbon credits are capital receipts upto AY 2017-18 are attached in the Indexed Judgment Set] 16. It is also submitted herewith that consistency has to be maintained in the Income Tax Proceedings also as per the following judgments: a. CIT Vs/ DalmiaDadri Cement