THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

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

142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed the assessment vide order under section 143(3)/144C of the Act dated 02.02.2012 at an assessed income of Rs.4,20,04,589/-. 7. The assesse being aggrieved with the Assessment Order, went in appeal

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

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

142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed the assessment vide order under section 143(3)/144C of the Act dated 02.02.2012 at an assessed income of Rs.4,20,04,589/-. 7. The assesse being aggrieved with the Assessment Order, went in appeal

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

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

142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed the assessment vide order under section 143(3)/144C of the Act dated 02.02.2012 at an assessed income of Rs.4,20,04,589/-. 7. The assesse being aggrieved with the Assessment Order, went in appeal

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

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

142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed the assessment vide order under section 143(3)/144C of the Act dated 02.02.2012 at an assessed income of Rs.4,20,04,589/-. 7. The assesse being aggrieved with the Assessment Order, went in appeal

BRODAWAYS OVERSEAS LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALANDHAR

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

142(1) of the Act on 14.11.2011 along with questionnaire. 6.1 The AO being not satisfied with the submission of the appellant assesse, has completed the assessment vide order under section 143(3)/144C of the Act dated 02.02.2012 at an assessed income of Rs.4,20,04,589/-. 7. The assesse being aggrieved with the Assessment Order, went in appeal

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

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

142(1) too remained uncomplied with. Observing, that the assessee despite having been afforded sufficient opportunities had failed to comply with the notices that were issued to him, the A.O therein proceeded with the assessment on an ex-parte basis u/s 144 of the Act, i.e, on the basis of the material/information available on record. 3. Observing, that the assessee

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

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

142(1) too remained uncomplied with. Observing, that the assessee despite having been afforded sufficient opportunities had failed to comply with the notices that were issued to him, the A.O therein proceeded with the assessment on an ex-parte basis u/s 144 of the Act, i.e, on the basis of the material/information available on record. 3. Observing, that the assessee

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

142 CTR (SC) 122 ……………………. c) COMMISSIONER OF INCOME TAX vs. BHIMA BROS. HIGH COURT OF KERALA (1995) 123 CTR (Ker) 253 : (1995) 214 ITR 302 (Ker) ………………. That without prejudice to our submission that provisions of section 154/155 of the Act are not attracted in this case since there is no glaring mistake apparent from records, there is no obvious

SH. SANTOKH SINGH BRAR,MOGA vs. ITO, WARD - 2,, MOGA

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

142(1) of the Act has asked you to file the details of immovable properties acquired by you. On 16.03.2015, the Assessing Officer confronted you with the information available in his possession i.e. receipt-cum-agreement to sell dated 28.03.2009 and showed his intention to treat sum of Rs 5. 75 Crore (11.25 ITA 204 to 207/Amr/2017 9 crore

SH. GURBACHAN SINGH BRAR,MOGA vs. ITO, WARD - 1,, MOGA

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

142(1) of the Act has asked you to file the details of immovable properties acquired by you. On 16.03.2015, the Assessing Officer confronted you with the information available in his possession i.e. receipt-cum-agreement to sell dated 28.03.2009 and showed his intention to treat sum of Rs 5. 75 Crore (11.25 ITA 204 to 207/Amr/2017 9 crore

SHRI RAMESH KUMAR ,BATHINDA vs. INCOME TAX OFFICER WARD-1(3), BATHINDA

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

section 55(2)(b) and 55A of Income Tax Act, respectively before calculating the Capital Gain and order of A.O require to be set-a-side. 10. That the Id.CIT(A) has erred in law, as well as ,on facts by holding the land in question as individual land by ignoring land revenue record and further ignored that neither such

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

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

section 263 be quashed, annulled and cancelled in the interest of justice, equity and fair-play. GOA:- 14:- Vide ground of appeal No.14, it is humbly prayed that in the event of any adversity arising out of the brief written submission besides judgement set, I.T.A. No. 425/Asr/2019 19 Assessment Year: 2014-15 assessee may kindly be afforded an effective opportunity

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

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

iii), 3(iv), 3(v) and 3(vi) above, it is apparent that the AO has not made necessary enquiry and verification before passing the assessment order dated 30.12.2016. Thus, the order dated 30.12.2016 passed under section 143(3) of the Income Tax Act, 1961 is erroneous in so far as it is prejudicial to the interests of the revenue

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

142 of compilation of judgments]. 8. Decision of ITAT Amritsar Bench Amritsar in the case of Sant Ishwar Shiksha Samiti vs. CIT(E) Chandigarh in ITA No. 670(ASR)/2015 order dated 30/08/2017 relating to AY 2015-16. 9. Decision of Punjab & Haryana High Court in the case of Pinegrove International Charitable Trust and Ors vs Union of India

MESERS AMARNARTH AGGARWAL BUILDERS PVT. LTD.,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-1, BATHINDA

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

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

section 36(2)(i) no deduction of bad 4 Amarnath Aggarwal B. P Ltd v. Dy.CIT doubtful debts. The assessee’s contention is that the assessee wanted to purchase the land in anticipation for financial gain in Panchkula and paid the amount accordingly. The assessee denied that he never claimed this amount