INCOME TAX OFFICER, WARD 2(5),, KATRA vs. SH. CHAIN SINGH, KATRA

In the result, the appeal filed by the Revenue Department stands dismissed

Bench: Sh. B.R. Baskaran & Sh. N.K.Choudhryassessment Year:2010-11

depreciation allowance or any other allowance, as the case may be, for the a.y. concerned (hereafter in this section and in sections 148

SH. KARAMJIT SINGH RAI,HOSHIARPUR vs. INCOME TAX OFFICER , HOSHIARPUR

In the result, appeal filed by the Assessee is allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

depreciation allowance or any other allowance, as the case may be, for the a.y. concerned (hereafter in this section and in sections 148

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 451(Asr)/2017 Assessment Year: 2012-13 Pan: Cvips 5218R

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

148 to 153, assess or reassess such income and also any other income chargeable to tax I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 9 which has escaped assessment and which comes to his/her notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

148 to 153, assess or reassess such income and also any other income chargeable to tax I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 9 which has escaped assessment and which comes to his/her notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

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

148 of the Income-tax Act, in the relevant assessment years in terms of section 150(1) read with Explanation 2 of section 153 in respect of deletion of both amounts made in this order." The Assessing Officer relied upon the aforesaid observations to support the notices issued on the ground that there were finding/ directions given

SH. PRATAP SINGH SAMRA,,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

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

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

148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recomputed the loss or the depreciation

SH. RAJINDER KUMAR CHADHA,BEAS vs. INCOME TAX OFFICER, AMRITSAR.

In the result, the appeal of the assessee is partly allowed

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.28/Asr/2017 िनधा"रणवष"/A.Y.:2003-04 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Rajinder Kumar Chadha, Vs. Income Tax Officer, K/105, Dera Baba Jaimal Singh, Ward-4(3) Amritsar Beas Pan:Abipc 5206 H अपीलाथ"Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

148 vide notice dated 22.03.2010. The assessment was made under section 143 (3) read with section 147 on 13.11.2002 by determining long-term capital gain on sale of two properties at Rs. 12,64,416. The assessee carried the matter in appeal before CIT (A). However, CIT (A) has confirmed the addition so made. Then the assessee filed an appeal

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

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

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

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

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

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

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

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

148/- u/s 234D in addition to withdrawing interest of Rs.5,95,654/ granted earlier 6 Kanav Khanna v. Asstt. CIT u/s 244A, thus, raising illegal demand of Rs. 1,33,53,443/- against which prepaid taxes of Rs.5,16,965/- had been adjusted and the balance of Rs. 1,28,36,480/- is being demanded illegally, arbitrarily and vexatiously

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

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

depreciation as also the directions issued by the Dy. Commissioner under section 144A of the Act dated 26-10-1998 cannot be sustained. The same are hereby vacated. The Assessing Officer will now proceed with the assessment under section 147 in accordance with law. For the sake of clarification, we may repeat that nothing observed by us in this case

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

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

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

148 of the Act, had treated the assessee as an AOPand had disallowed the claim u/s 11. The assessee was denied the benefit claim u/s 11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made

SH. JASBIR SINGH S/O TEK CHAND,,HOSHIARPUR vs. THE INCOME TAX OFFICER,, HOSHIARPUR

In the result, the assessee’s appeal is allowed on the aforesaid terms

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 600/(Asr)/2015 Assessment Year: 2007-08

section 143(3) read with sec. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30.11.2010 for Assessment Year (A.Y.) 2007-08. 2. The appeal being time-barred, the first issue is if the delay could be condoned, and the appeal admitted. The delay is explained as on account of non- receipt of the appellate order