INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU

In the result, the appeal of the revenue is dismissed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13

condone the delay and admit the appeal to be heard on merits. 3. The grounds of appeal in Form No. 36 are as under: “(i) On the facts & circumstances of the case, the Ld. CIT(A) has erred in deleting addition of Rs.3,68,15,000/- made on account of long term capital gain on sale of residential land

RAVINDER SINGH BRAR,FARIDKOT, PUNJAB vs. INCOME TAX OFFICER, FARIDKOT

In the result, we set aside the appeal back to the files of the Assessing Officer for a limited

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

condone the delay and admit the appeal for hearing on merits. 5. Brief facts of the case are that the assessee has filed his regular return for the year under appeal disclosing a total income of Rs.13.64 lakhs. It is alleged that the assessee has purchased a residential plot of land during the year under appeal from one M/s Bajwa

M/S GURU NANAK RICE MILLS,NAKODAR vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm 1. आयकर अपील सं. / Ita No.103/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.104/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) & 3. आयकर अपील सं. / Ita No.105/Asr/2019 (िनधा"रण वष" / Assessment Year: 2014-15) M/S Guru Nanak Rice Mills Ito बनाम/ Vpo Pandori Khas Nakodar (Punjab) - 144040 Vs. Nakodar (Punjab) - 144040 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadfg-3256-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ashray Sarna (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Farat Khan (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 04-02-2026 घोषणाकीतारीख /Date Of Pronouncement 05-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Appeals, The Assessee Assails Confirmation Of Quantum Additions As Well As Confirmation Of Penalty U/S 271G. First, We Take Up Quantum Appeal Ita No.103/Asr/2019 Which Arises Out Of An Order

delay is minor, the same is condoned and we proceed for adjudication of appeals on merits. 2. In the assessment order for AY 2013-14, Ld. AO has made additions and the assessee, in its grounds of appeal, has challenged confirmation of addition on account of Transfer Pricing

M/S GURU NANAK RICE MILLS,NAKODAR vs. INCOME TAX OFFICER, NAKODAR

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm 1. आयकर अपील सं. / Ita No.103/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.104/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) & 3. आयकर अपील सं. / Ita No.105/Asr/2019 (िनधा"रण वष" / Assessment Year: 2014-15) M/S Guru Nanak Rice Mills Ito बनाम/ Vpo Pandori Khas Nakodar (Punjab) - 144040 Vs. Nakodar (Punjab) - 144040 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadfg-3256-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ashray Sarna (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Farat Khan (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 04-02-2026 घोषणाकीतारीख /Date Of Pronouncement 05-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Appeals, The Assessee Assails Confirmation Of Quantum Additions As Well As Confirmation Of Penalty U/S 271G. First, We Take Up Quantum Appeal Ita No.103/Asr/2019 Which Arises Out Of An Order

delay is minor, the same is condoned and we proceed for adjudication of appeals on merits. 2. In the assessment order for AY 2013-14, Ld. AO has made additions and the assessee, in its grounds of appeal, has challenged confirmation of addition on account of Transfer Pricing

M/S GURU NANAK RICE MILLS,NAKODAR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, NAKODAR

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm 1. आयकर अपील सं. / Ita No.103/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.104/Asr/2019 (िनधा"रण वष" / Assessment Year: 2013-14) & 3. आयकर अपील सं. / Ita No.105/Asr/2019 (िनधा"रण वष" / Assessment Year: 2014-15) M/S Guru Nanak Rice Mills Ito बनाम/ Vpo Pandori Khas Nakodar (Punjab) - 144040 Vs. Nakodar (Punjab) - 144040 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadfg-3256-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ashray Sarna (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Farat Khan (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 04-02-2026 घोषणाकीतारीख /Date Of Pronouncement 05-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Appeals, The Assessee Assails Confirmation Of Quantum Additions As Well As Confirmation Of Penalty U/S 271G. First, We Take Up Quantum Appeal Ita No.103/Asr/2019 Which Arises Out Of An Order

delay is minor, the same is condoned and we proceed for adjudication of appeals on merits. 2. In the assessment order for AY 2013-14, Ld. AO has made additions and the assessee, in its grounds of appeal, has challenged confirmation of addition on account of Transfer Pricing