BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

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

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

The appeals of the assessee are disposed off in the terms indicated as above

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

condone the delay and admit the appeals on merits. 16. At the time of hearing, the Ld. Counsel invited our attention to para 2 of the order of CIT(E), dated 31.07.2018, wherein the Ld. CIT(E) had ITA Nos. 501 & 86/Asr/2019&2020 10 Bahadur Ke Textiles & Knitwear Association v. CIT discussed aims and objects of the company

M/S AMAR COACH BUILDERS ,JALANDHAR vs. ASSISTANT CMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

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

condoned and the appeal is admitted. 8. Following grounds have been raised in this appeal. 1.That the order of the Ld. CIT(A) is against law and facts of the case on the file. 2. That the CIT(A) gravely erred in sustaining the addition of Rs. 6,11,928/- u/s 36(1)(va) made under section 36(1

SHRI SATISH KUMAR,JALANDHAR vs. INCOME TAX FFICER WARD- 3 (3), JALANDHAR

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

condoned and the appeal is admitted. 8. Following grounds have been raised in this appeal. 1.That the order of the Ld. CIT(A) is against law and facts of the case on the file. 2. That the CIT(A) gravely erred in sustaining the addition of Rs. 6,11,928/- u/s 36(1)(va) made under section 36(1

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee is allowed

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

1)(c) of the Act dated 10.08.2022 contacted Surinder Mahajan and Associates Chartered Accountants, Jalandhar. Surinder Mahajan and Associates checked e-portal and informed assessee that penalty proceedings u/s 271 (l)(c) of the Act have been initiated since assessment order u/s 144 r.w.s. 263 of the Act has been made by National Faceless Assessment Centre, Delhi (NFAC) vide order

M/S VARINDRA TOOLS PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,II, JALANDHAR

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

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. 1. That on facts and circumstances of the case, Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi has grossly erred in law in confirming addition of Rs. 2,15,791/- on account of employees contribution towards EPF/ESI deposited after due date but before

M/S GLOBE AUTO PARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD-III, JALANDHAR

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

condoned and the appeal is admitted. 6. Since the issues involved are common in both the above appeals and the appeals were heard together, therefore, these are being disposed off by this common order for the sake of convenience and brevity. 7. Following grounds have been raised in ITA No.99/Asr/2021 read as under:. 1. That on facts and circumstances

M/S GLOBE AUTO ARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD- III (4), JALANDHAR

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

condoned and the appeal is admitted. 6. Since the issues involved are common in both the above appeals and the appeals were heard together, therefore, these are being disposed off by this common order for the sake of convenience and brevity. 7. Following grounds have been raised in ITA No.99/Asr/2021 read as under:. 1. That on facts and circumstances

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE.G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account