ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED, TARN TARAN

In the result, both the appeals of the revenue are dismissed and

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

natural justice by the AO which renders the assessment order null and void. 3. That the Id. CIT(A) misconstrued the facts and the legal position of this case, to uphold the addition of Rs. 18,15,000/- as made by the AO, alleging that the purchases made by assessee from the party M/s Raghuveer Singh Davinder Kumar were bogus

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

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

Natural Justice" 30. On the merits also, we are of the opinion that allegation of bogus purchase and bogus sales

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

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

natural justice. 2. That having regard to the facts and circumstances of the case the learned CIT(A) Jammu has erred both in law and on facts of the case by not accepting the process of conversion of 24 Karat Gold into gold ornaments of 22 Karat as manufacturing activity and accordingly denying the deduction u/s 80IB claimed

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

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

natural justice. 2. That having regard to the facts and circumstances of the case the learned CIT(A) Jammu has erred both in law and on facts of the case by not accepting the process of conversion of 24 Karat Gold into gold ornaments of 22 Karat as manufacturing activity and accordingly denying the deduction u/s 80IB claimed

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

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

natural justice. 2. That having regard to the facts and circumstances of the case the learned CIT(A) Jammu has erred both in law and on facts of the case by not accepting the process of conversion of 24 Karat Gold into gold ornaments of 22 Karat as manufacturing activity and accordingly denying the deduction u/s 80IB claimed

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

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

natural justice. 2. That having regard to the facts and circumstances of the case the learned CIT(A) Jammu has erred both in law and on facts of the case by not accepting the process of conversion of 24 Karat Gold into gold ornaments of 22 Karat as manufacturing activity and accordingly denying the deduction u/s 80IB claimed

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

natural justice, therefore, needs to be quashed. 16. Even otherwise, it is submitted, Books of accounts of the assessee have been not rejected by the AO and the findings have been given by the CIT(A) at para 6.5 at page 36 of the order of CIT(A) and, reliance is being placed on judgments of different courts

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

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

bogus purchase cannot ruled out, disregarded or brushed aside, and on the other hand , natural justice demands that the assessee

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

natural justice. I.T.A. Nos. 22/Asr/2020 5 &33 Others 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The assessee has filed appeal with delay of 02 days which is minimal delay