MESERS SUPERTECH FORGINGS(INDIA) PVT.LTD.,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE IV, JALANDHAR

In the result, the appeal of the Assessee is allowed

section 147 appears to us to ensure that a party cannot get away by willfully making a false statement at the time of original assessment and when that falsity comes to notice, to turn around and say 'you accepted my lie, now your hands are tied and you can do nothing'. It would be a travesty of justice to allow

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

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

bogus purchases. The AO did not appreciate that these were genuine purchases and all the purchases were duly accounted for in the books of accounts and their sales were duly accepted in toto. As such, the A.O has blown hot & cold in the same breath/. Shri Puneet Sehdev Vs. ITO, Ward 2(2), Jammu

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

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

bogus purchases. The AO did not appreciate that these were genuine purchases and all the purchases were duly accounted for in the books of accounts and their sales were duly accepted in toto. As such, the A.O has blown hot & cold in the same breath/. Shri Puneet Sehdev Vs. ITO, Ward 2(2), Jammu

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

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

bogus purchases. The AO did not appreciate that these were genuine purchases and all the purchases were duly accounted for in the books of accounts and their sales were duly accepted in toto. As such, the A.O has blown hot & cold in the same breath/. Shri Puneet Sehdev Vs. ITO, Ward 2(2), Jammu

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

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

bogus purchases. The AO did not appreciate that these were genuine purchases and all the purchases were duly accounted for in the books of accounts and their sales were duly accepted in toto. As such, the A.O has blown hot & cold in the same breath/. Shri Puneet Sehdev Vs. ITO, Ward 2(2), Jammu

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

section 143(3) on being questioned about the purchases made from the said concern., in his detailed replies along with documentary evidences filed with the Assessing officer provided all the copies of Purchase Invoices, Confirmation of Truck numbers from Vahan, Reverse Side of purchase invoices duly mentioning the weight confirmation, Stacking details, Shortages if any, Cash discounts deducted

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

section 143(3) on being questioned about the purchases made from the said concern., in his detailed replies along with documentary evidences filed with the Assessing officer provided all the copies of Purchase Invoices, Confirmation of Truck numbers from Vahan, Reverse Side of purchase invoices duly mentioning the weight confirmation, Stacking details, Shortages if any, Cash discounts deducted

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue

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

section 153A would not be applicable for the assessee. On the other hand, the assessee has taken the grievance that the approval passed by the revenue in a mechanical manner u/s 153D withoutproper application of mind. The ld. CIT(A) upheld the order of the ld. AO and rejected the appeal of the assessee. On the other hand the revenue