INDU MAHAJAN,AMRITSAR vs. DEPUTY COMMISSIONER OF TAX CIRCLE-5 , AMRITSAR

In the result, the appeal of the assessee bearing no

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

delay for 88 days is condoned. 4. The brief fact of case is that the assessee has filed return u/s 139(1) for the impugned assessment year. By passing the audit report of the assessee the return was processed by CPC u/s 143(1) and the disallowance was made for late deposit of contribution made in respect

MEASAGE.OSAKA ALLOYS AND STEEL (P) LTD,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, JALANDHAR

The appeal stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm आयकर अपील सं. / Ita No.347/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Osaka Alloys & Steel (P) Ltd. Dcit Circle - Ii बनाम/ 428, Mota Singh Nagar, Jalandhar Jalandhar Punjab - 144001 C/O Bhagat & Co. (Ca) Vs. 16 Brij Nagar, Jalandhar, Punjab - 144001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-7097-G (अपीलाथ"/Appellant) (" थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Adjournment Request " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

condonation of delay. Accepting the plea of the assessee, we admit the appeal and proceed with the adjudication of the same on merits. 4. During hearing, an opportunity was also granted to Ld. AR to make oral arguments which he has chose not to make. Left with no option, we proceed to dispose-off the appeal on the basis

HARDIK BHARTI,JALANDHAR vs. ITO WARD 4(3) , JALANDHAR

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

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

u/s 143(1), which was rejected by the jurisdictional Assessing Officer, vide order dated 19.05.2023, on the ground that the assessee has declared the amount of capital gains at Rs.4,23,900/- in the column No. A2c of the Schedule CG which has resulted in this assessment by CPC, Bengaluru generated out of the system and the according

MUSLIM EDUCATION INSTITUTE TRUST,NAMLABAL vs. INCOME TAX OFFICER AWRD- ( EXEMPTIONS), JAMMU

The appeal stands allowed for statistical purposes

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

rectification intimation issued by CPC u/s 154 on 07-06-2019. It emerges that the assessee filed return of income on 29- 07-2017 which was within time. However, Audit Report in Form 10B was filed on 25-08-2018 which was beyond due date u/s 139(1). Accordingly, CPC denied deduction as applicable to assessee-trust. The action

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

rectification order for the Assessment Year 2004-2005 be carried forward and adjusted against the income determined for the Year under consideration. 6. It is prayed that the Hon’ble Tribunal may kindly be pleased to allow the appellant to amend or file additional / alternate ground of appeal at the time of hearing. 2. None appeared on behalf