THE ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU vs. SH. DARSHAN KUMAR MAHAJAN, PATHANKOT

In the result, the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 566(Asr)/2016 Assessment Year: 2013-14 Pan: Adjpm7623B

143(3) of the Income Tax ('the Act' hereinafter) for Assessment Year (AY) 2013-14 by the assessing authority vide order dated 28.03.2016. 2. The principal issue arising in the instant appeal is the sustainability of the disallowance u/s. 40A(3) effected by the Assessing Officer (AO) in assessment, since deleted by the ld. CIT(A). The same

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

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

3 A. Y.: 2018-19 & 2019-20 4. That the Id.CIT(A)/NFAC, failed to appreciate that impugned disallowance, involving intense legal debate, could not made under the limited scope of section 143( 1), and ought to have been deleted on this very premise. That the impugned order, being totally de hors the facts and the legal position, is liable

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

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

3 A. Y.: 2018-19 & 2019-20 4. That the Id.CIT(A)/NFAC, failed to appreciate that impugned disallowance, involving intense legal debate, could not made under the limited scope of section 143( 1), and ought to have been deleted on this very premise. That the impugned order, being totally de hors the facts and the legal position, is liable

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

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

3. While processing the return of income a sum of Rs. 791,417 has been added back towards amount disallowable u/s 36 which stands mentioned at point no. 6k of "Annexure - Part A OI (Other information)" which is a part of 143(1) enclosed along with the appeal memo. Relevant page is however being enclosed at page I.T.A. No.192/Asr/2022

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

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

3 2320 15/08/2017 17/08/2017 4 1860 15/01/2018 16/01/2018 5 1999 15/02/2018 16/02/2018 I.T.A. Nos. 8 & 9/Asr/2023 5 A. Y.: 2018-19 & 2019-20 6 2101 15/04/2018 24/05/2018 13213 Total Labour Welfare Fund It is humbly submitted that Labour Welfare Fund Expenses of Rs. 7,850/- is added at the time of processing of return but amount

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

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

3 2320 15/08/2017 17/08/2017 4 1860 15/01/2018 16/01/2018 5 1999 15/02/2018 16/02/2018 I.T.A. Nos. 8 & 9/Asr/2023 5 A. Y.: 2018-19 & 2019-20 6 2101 15/04/2018 24/05/2018 13213 Total Labour Welfare Fund It is humbly submitted that Labour Welfare Fund Expenses of Rs. 7,850/- is added at the time of processing of return but amount

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496 I.T.A. Nos.23, 24&14/Asr/2023 9 A.Ys.: 2019-20 & 2020-21 (ASR/2020) following the afore referred decision of the jurisdictional Punjab & Haryana High Court have held in favour of the assessee in respect of such disallowances/additions made in account Employee's share of EPF / ESI granting due relief

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496 I.T.A. Nos.23, 24&14/Asr/2023 9 A.Ys.: 2019-20 & 2020-21 (ASR/2020) following the afore referred decision of the jurisdictional Punjab & Haryana High Court have held in favour of the assessee in respect of such disallowances/additions made in account Employee's share of EPF / ESI granting due relief

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496 I.T.A. Nos.23, 24&14/Asr/2023 9 A.Ys.: 2019-20 & 2020-21 (ASR/2020) following the afore referred decision of the jurisdictional Punjab & Haryana High Court have held in favour of the assessee in respect of such disallowances/additions made in account Employee's share of EPF / ESI granting due relief

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

143(3) of the Income-tax Act, 1961 dated 24.11,2016, in your case and on examination of record for the assessment year 2014-15, the following discrepancies have been noticed : It has been noticed that survey operation u/s 133A of the Income Tax Act, 1961 was carried out at your business premises on 19.02.2014 where certain discrepancies in respect

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop and in the same issue related to jurisdiction of section 80IB& 80HHC of the Act and disallowance of expenses which are adjudicated herein below. With the consent of both the parties the ITA No. 293/Asr/2015 and 417/Asr/2015 are taken