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

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

The appeal of the assessee is dismissed

250 (6) of the Act 1961 dated 01.01.2020 which has\nemanated from the order of the Assistant Commissioner of Income Tax, Circle-3,\nSrinagar, (in short the AO) u/s 143(3) of the Act dated 27.12.2017 for A.Y. 2015-\n16.\n2.\nThe grounds of appeal preferred by the assessee as per memorandum of\nappeal are as under;\n1. That

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

In the result, both the appeals of the assessees are allowed

Gains by invoking the provision of section 45(3) of the Income Tax Act, 1961 because no registered sale deed was executed to transfer the land to the partnership as capital contribution Et It is settled principle of law that no immovable property can be transferred without execution Et registration of a registered sale deed. 8. That the adoption

SHRI TARLOCHAN SINGH,MANSA vs. INCOME TAX OFFICER WARD-1(4), MANSA

In the result, both the appeals of the assessees are allowed

Gains by invoking the provision of section 45(3) of the Income Tax Act, 1961 because no registered sale deed was executed to transfer the land to the partnership as capital contribution Et It is settled principle of law that no immovable property can be transferred without execution Et registration of a registered sale deed. 8. That the adoption

SH. RAGHUNATH SAHAI PURI(DECD),PATHANKOT vs. THE DEPTY COMMISSIONER OF INCOME TAX, PATHANKOT

In the result, the appeal of the assessee is partly allowed

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 633/Asr/2014 Assessment Year: 2007-08

250(6) of the I.T. Act, 1961 dated 26.08.2014 for the Assessment Year 2007-08. 2. The assessee has raised the following grounds of appeal: “1. That in the facts and circumstances of the case, the ld. CIT(A) has grossly erred in confirming the levy of penalty of Rs.39.80 lacs on deceased assessee, as imposed

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 EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

capital gain could not be separately computed. Qua the first issue, the ld. CIT(A) held that the issue being now raised was not the subject matter of appeal and, consequently, not adjudicated u/s. 250 in the first instance. As regards the second ground, the same raised a contentious issue, i.e., which was debatable and, thus, outside the purview

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

capital gain could not be separately computed. Qua the first issue, the ld. CIT(A) held that the issue being now raised was not the subject matter of appeal and, consequently, not adjudicated u/s. 250 in the first instance. As regards the second ground, the same raised a contentious issue, i.e., which was debatable and, thus, outside the purview

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. JAVEED AHMAD LONE ,ANANTNAGH vs. INCOME TAX OFFICER WARD-3(1), SRINAGAR

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

250 of the Income Tax Act, 1961 which has emanated from the order of the ITO, Ward, Udhampur, passed u/s 147/144 of the I.T. Act, 1961 dated 13.03.2023. 2 I.T.A. No. 259/Asr/2024 Javeed Ahmad Lone v. ITO 2. Grounds of appeal preferred by the assessee in memorandum of appeal are as under: “1. That the worthy cit (appeals) has erred

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

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. 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

SHRIMATI HARMOHINDER KAUR,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, OFFICER CENTRAL CIRCLE-II, JALANDHAR

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

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2009-10

250(6) of the Income Tax Act, 1961 (hereinafter called as ‘the Act’). 2. In the instant case, the Assessing Officer made various additions including the addition of Rs.28,50,001/- which is under challenge, on the basis of noting made in the dairy of the husband of the assessee. The said addition was challenged by the assessee before

INCOME TAX OFFICER WARD-3(5), JALANDHAR vs. SHRI NITIN PAL SINGH , JALANDHAR

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

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

capital Gains.” 4. That on the facts and circumstances of the case, Learned Commissioner of Income Tax (Appeals)-Jalandhar has grossly erred in law in concluding that Rs. 24604/- being interest income has not been declared in the return. 5. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard