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

250(6) of the Income Tax Act, 1961 which has emanated from the order of the 2 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 DCIT, Central Circle, Jalandhar passed u/s 147 r.w.s. 144 of the Act, 1961 dated 29.03.2022. 2. Grounds of appeal taken by the assessee in ITA No. 346/Asr/2024 for A.Y. 2014-15 in Form

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

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

capital gain, if any was assessable in AY 2006-07, which claim had been accepted by his predecessor to delete the addition made in AY 2005-06, now the contentions raised by assessee were totally misleading and contrary to facts. 4. The assessee had relied upon a plethora of under noted cases, wherein the findings/directions were elaborately explained

INCOME TAX OFFICER, INCOME TAX OFFICE vs. VIKAS MEHRA, THE MALL

In the result, the appeal filed by the revenue is dismissed being devoid of

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

250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 5(4), Amritsar passed u/s 143(3) of the Act, 1961 dated 27.12.2019. 2 I.T.A. No. 287/Asr/2025 Assessment Year: 2017-18 2. Grounds of appeal taken by the renvenue in Form No. 36 are as follows: “1. Whether on the facts

THE INCOME-TAX OFFICER, MUKTSAR vs. M/S. MAKKAR COTTON MILLS,, MUKTSAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.504/Asr/2014 Assessment Year: 2006-07

250(6) of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Y. I.T.A. No.504/Asr/2014 2 Assessment Year: 2006-07 2006-07. The impugned order was emanated from the order of the ld. Income Tax Officer, Ward-2(2), Muktsar(in brevity the AO) order passed u/s 144 of the Act. 2. The revenue has taken the following grounds

INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU

In the result, the appeal of the revenue is dismissed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13

250 of the act 61, dated 18/12/2023, which has arisen out of the order of the AO Ward-2(5) Muktsar passed u/s 143(3) dated 28.12.2019. Condonation of Delay: 2. It is seen that this appeal has been filed belatedly by 117 days (one hundred seventeen days). An application for condonation of delay has been filed

M/S. WORLDWIDE FOURTUNE HOMES ,KATHUA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, appeal of the assessee ITA No

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

250(6) of the Income tax Act, 1961 merely on assumptions, without appreciating the factual, legal and statutory position of the Law and facts of the case. 2. (a) That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming the addition by invoking the provisions of section 69A of the Act whereas

HARBANS SINGH,P.O. KHERA DONA vs. INCOME TAX OFFICER, BSNL EXCHANGE COLONY

In the result, the appeal filed by the assessee is dismissed being devoid of merits

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

250 of the Income Tax Act, 1961 which has emanated from the order of the AO, CPC passed u/s 143(1) of the Act, 1961 dated 26.09.2018. 2 I.T.A. No. 236/Asr/2024 Assessment Year: 2017-18 2. There are two grounds of appeal taken by the assessee, both relating to the issue of interest received on enhanced compensation arising on compulsory

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

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

section 250(6) of the Income tax Act, 1961 merely on assumptions, presumptions, surmises and conjectures, without appreciating the factual, legal and statutory position of the Law and facts of the case. Amar Nath Choudhary v. Dy. CIT 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming 10% of the total

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY CMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

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

section 250(6) of the Income tax Act, 1961 merely on assumptions, presumptions, surmises and conjectures, without appreciating the factual, legal and statutory position of the Law and facts of the case. Amar Nath Choudhary v. Dy. CIT 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming 10% of the total

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRA L CIRCLE, JAMMU

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

section 250(6) of the Income tax Act, 1961 merely on assumptions, presumptions, surmises and conjectures, without appreciating the factual, legal and statutory position of the Law and facts of the case. Amar Nath Choudhary v. Dy. CIT 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming 10% of the total

SMT. DHANWANTI DEVI (DECEASED),JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals of the assessees bearing ITA Nos

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

250 (6) of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 1988-89. The impugned orders are emanated from the order of the ld. ACIT, Range-2, Jammu, (in brevity the AO) order passed u/s 144/148 of the Act. 2. On perusal of record we find that all three appeals are duly heard on dated 22/06/2009

SMT. ANURADHA MAHAJAN,,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals of the assessees bearing ITA Nos

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

250 (6) of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 1988-89. The impugned orders are emanated from the order of the ld. ACIT, Range-2, Jammu, (in brevity the AO) order passed u/s 144/148 of the Act. 2. On perusal of record we find that all three appeals are duly heard on dated 22/06/2009

SH. SUNIL GUPTA,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals of the assessees bearing ITA Nos

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

250 (6) of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 1988-89. The impugned orders are emanated from the order of the ld. ACIT, Range-2, Jammu, (in brevity the AO) order passed u/s 144/148 of the Act. 2. On perusal of record we find that all three appeals are duly heard on dated 22/06/2009

SMT. DEEPTI AGGARWAL,GURDAS PUR vs. DY COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the appeal of assessee in ITA No

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

250 (6) of the Income-tax Act, 1961 (in brevity the Act) for assessment years 2014-15 & 2015-16. The impugned order was emanated from the order of the DCIT, Central Circle, Amritsar, (in brevity the ld. AO) order passed u/s 153A r.w.s. 143(3)of the Act. 2. At the outset, all the appeals are similar in nature

SH.GAURAV AGGARWAL,GURDAS PUR vs. DY.COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the appeal of assessee in ITA No

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

250 (6) of the Income-tax Act, 1961 (in brevity the Act) for assessment years 2014-15 & 2015-16. The impugned order was emanated from the order of the DCIT, Central Circle, Amritsar, (in brevity the ld. AO) order passed u/s 153A r.w.s. 143(3)of the Act. 2. At the outset, all the appeals are similar in nature

M/S RAMAN KUMAR AGGARWAL,GURDASPUR vs. DY. COMMISSIONER .OF. INCOME. TAX , AMRITSAR

In the result, the appeal of assessee in ITA No

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

250 (6) of the Income-tax Act, 1961 (in brevity the Act) for assessment years 2014-15 & 2015-16. The impugned order was emanated from the order of the DCIT, Central Circle, Amritsar, (in brevity the ld. AO) order passed u/s 153A r.w.s. 143(3)of the Act. 2. At the outset, all the appeals are similar in nature

SH. RAMAN KUMAR AGGARWAL,GURDAS PUR vs. DY. COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the appeal of assessee in ITA No

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

250 (6) of the Income-tax Act, 1961 (in brevity the Act) for assessment years 2014-15 & 2015-16. The impugned order was emanated from the order of the DCIT, Central Circle, Amritsar, (in brevity the ld. AO) order passed u/s 153A r.w.s. 143(3)of the Act. 2. At the outset, all the appeals are similar in nature

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

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

250 (6) of the Income-tax Act, 1961 (in brevity the Act) for assessment year 2010-11. The impugned order was emanated from the order of Income Tax Officer, Ward, Dasuya,(in brevity ‘the AO’) order passed u/s143(3) r.w.s. 147 of the Act. I.T.A. No. 6/Asr/2021 2 Assessment Year: 2010-11 2. The assessee filed the appeal with delay

THE INCOME TAX OFFICER, AMRITSAR. vs. SHRI BALJINDERR SINGH CHAHAL, AMRITSAR.

In the result, the appeal of revenue ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.434/Asr/2016 Assessment Year: 2009-10

250(6) of the Income Tax Act 1961[in brevity the ‘Act’], for A.Y. 2009-10.The impugned order was emanated from the order of Income Tax Officer, Ward-5(4), Amritsar [in brevity the AO], order passed u/s 147/143(3) of the Act. 2. At the outset both the appeals are related to common factual grounds and have a similar issue