VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

Charitable Trust v. Dy. CIT (280 ITR 357) and held\nthat mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High\nCourt further observed that the expression "sufficient cause" should be interpreted to advance substantial justice.\nTherefore, advancement of substantial justice is the prime factor while considering the reasons

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

68,500/‐ on 31.03.2016. During the course of survey, assessee offered additional income amounting to Rs. 5.00 Crore, but later on at the time of filing return of income, assessee considered all the material & documents impounded during survey and declared his true and Chuni Lal Gaba v. Asstt. CIT& Ors correct income in his return of income. The disclosure

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

68,500/‐ on 31.03.2016. During the course of survey, assessee offered additional income amounting to Rs. 5.00 Crore, but later on at the time of filing return of income, assessee considered all the material & documents impounded during survey and declared his true and Chuni Lal Gaba v. Asstt. CIT& Ors correct income in his return of income. The disclosure