BHAGAT PARKASH KAMAL SHARMA,JAMMU vs. INCOME TAX OFFICER WARD -1 (1), JAMMU

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

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

short-term capital gain for sale of land related to 1/3 share of the assessee amount of Rs.21 lacs. Being aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) had rejected the appeal of the assessee without considering the ground, only on point of limitation for delay filing of appeal. Being aggrieved assessee filed

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

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

short delay is condoned and appeals are admitted on merits. 6. There is sole issue challenged by the appellant regarding confirmation of 10 % of the addition made by AO in respect of the sale of Flats and 10 % as against the 20% disallowance by AO in respect of the commercial open space on presumption and assumptions on identical facts

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY CMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

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

short delay is condoned and appeals are admitted on merits. 6. There is sole issue challenged by the appellant regarding confirmation of 10 % of the addition made by AO in respect of the sale of Flats and 10 % as against the 20% disallowance by AO in respect of the commercial open space on presumption and assumptions on identical facts

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRA L CIRCLE, JAMMU

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

short delay is condoned and appeals are admitted on merits. 6. There is sole issue challenged by the appellant regarding confirmation of 10 % of the addition made by AO in respect of the sale of Flats and 10 % as against the 20% disallowance by AO in respect of the commercial open space on presumption and assumptions on identical facts

MEHARJIT SINGH DHILLON,BATHINDA vs. INCOME TAX OFFICER WARD 1(1), BATHINDA

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

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

short-term capital gains amounting to Rs. 63.32 lacs. 4. The matter carried in appeal before the ld. CIT(A) has been dismissed as non- maintainable u/s 249(2) of the Act, on account of delay in filing the same by 160 days. The ld. AR in course of hearing submitted that the delay has not been condoned