INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

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

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

section 143(1) of the Income Tax Act, 1961. 4. That Appellant requests to add, amend or leave any grounds of appeal before the appeal is finally heard or disposed off.” 3. Brief facts emerging from records are that the assesseean individual (Mr. Inderjit Singh )is a partner of the partnership firm M/s Golden Auto Industries PAN: [AAKFG 9983E

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

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

96,80,881/- u/s. 194LA of the Act. Accordingly, the assessee claimed exemption u/s. `10(37) in the Long Term Capital Gain (LTCG) during the filing his return. During the assessment proceedings the ld. AO made verification and called the revenue record. Sh. Jagjit Singh Patwari of Verka Village was called along with “Khasra Garduari” (generally done twice a year

F I L INDUSTRIES PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

The appeal of the assessee is disposed off in the terms indicated as above

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

section 201 prescribes that the payee should have furnished return of income u/s.139(1), should have taken into account such sum for computing income, should have paid the tax due on income and the person furnishes a certificate to this effect from an accountant. 5.2 Since, the appellant assessee has not furnished any certificate of TDS deduction, it is held

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

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

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

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

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

TDS was made by the Ld. AO in accordance with the reporting as per Tax Audit Report which was not added back in Computation of Income at the time of filing of Return of Income. I.T.A. No.407/Asr/2019 5 Assessment Year: 2015-16 3.3. Further, the disallowance amount of Rs. 5,28,924/- was made on account of depreciation claimed