SMT. PARMINDER KAUR BRAR,KOTKAPURA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

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

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

delay of 334 days is condoned. 3. The assessee has taken the following grounds: “1. That on the facts and in the circumstances of the case and in law, the learned Pr. CIT, Bathinda erred in revising the assessment order Dated 14.12.2018 passed by the AO, Ward 3(3), Faridkot which was neither erroneous nor prejudicial to interest of revenue

WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

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

delay for 354 days is condoned. 3. The assessee has taken the following grounds: “1 That the ld.Pr.CIT-1, Amritsar has erred in initiating proceedings u/s 263 of the Act without application of mind. 2 That Pr.CIT-1, Amritsar has erred in holding that the AO has failed to make necessary enquiries or verification before making assessment. 3 That

GURMAIL DASS SIDDHAR (DECEASED) THRU LH NIRANJAN KAUR(WIDOW),HOSHIARPUR vs. ITO W-1 , HOSHIARPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 352/Asr/2024 Assessment Year: 2009-10 Shri Gurmail Dass Siddhar Vs. Ito, Ward- 1, (Deceased) Through L/H Smt. Hoshiarpur. Niranjan Kaur, Widow Garshankar, Ward No. 2 Near Banga Road Octroi, Garshankar, Hoshiarpur. [Pan:-Bwzps4561C] (Appellant) (Respondent) Appellant By None (Adjournment Application) Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 13.11.2025 27.11.2025 Date Of Pronouncement

condone the delay and admit the appeal for hearing on merits. 3. There are four grounds of appeal taken by the assessee in Form No. 36 but the main grievance of the assessee is that the ld. first appellate authority has dismissed the appeal considering the same to be infructuous on the ground that the Hon’ble Tribunal

RANJANA DEVI,MAUR MANDI vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 410/Asr/2025 Assessment Year: 2017-18 Ranjana Devi, C/O Jishu Trading Vs. Ito, Ward-1(1), Co. Maur Mandi, Punjab. Bathinda. [Pan:-Alzpd4607L] (Appellant) (Respondent) None. Appellant By Respondent By Sh. Charan Dass, Sr. Dr.

condoned and the appeal admitted for hearing on merits. Substantial justice is more important than the procedural delay. 3. At the outset, during the course of hearing, none appeared on behalf of the assessee before the Bench. 4. The Assessee raised the following grounds of appeal: “1. That order passed u/s 250 of the Income

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

263. On these facts, the assessee seeks 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

SHRI SWAMI GANGA GIRI JANTA GIRLS COLLEGE,RAIKOOT vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), BANGALORE

In the result,the appeal of the assessee ITA No

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

revised return was duly passed the appeal order. The reason for not adjudicating the merit was that double effect in the filing appeals in same issue. 3.2 For assessment Year 2016-17, the claim u/s. 10(23C)(vi) of the Act was duly rejected by the ld. AO for non-furnishingof the Audit Report in Form No. 10BB within

SWAMI GANGA GIRI JANTA GIRLS COLLEGE ,RAIKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result,the appeal of the assessee ITA No

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

revised return was duly passed the appeal order. The reason for not adjudicating the merit was that double effect in the filing appeals in same issue. 3.2 For assessment Year 2016-17, the claim u/s. 10(23C)(vi) of the Act was duly rejected by the ld. AO for non-furnishingof the Audit Report in Form No. 10BB within

SWAMI GANGA GIRI JANTA GIRLS COLLEGE,RAIKOT vs. INCOME TAX OFFICER (EXEMPTIONS) WARD, JALANDHAR

In the result,the appeal of the assessee ITA No

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

revised return was duly passed the appeal order. The reason for not adjudicating the merit was that double effect in the filing appeals in same issue. 3.2 For assessment Year 2016-17, the claim u/s. 10(23C)(vi) of the Act was duly rejected by the ld. AO for non-furnishingof the Audit Report in Form No. 10BB within

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

delay of seven days in filing the appeal is hereby condoned and appeal of the assessee is admitted for adjudication on merits. 4. The first grounds raised is general pertaining to consideration of fact of the case and applicable law shall be taken up in adjudicating the issue based grounds and hence, it does not require an independent adjudication