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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY 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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section

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 to 153 referred to as the relevant assessment year). Provided that where an assessment under subsection (3) of section 143 or this section has been 7

TILLA BABA FARID RELIGIOUS & CHARITABLE SOCIETY,FARIDKOT vs. THE INCOME TAX OFFICER(EXEMPTIONS), AMRITSAR.

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

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 621/(Asr)/2015 Assessment Year: 2012-13

7) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)] and the said registration is in force for any previous year, then, nothing contained

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

depreciation 203281 interest in term of section 14(a) of the Act. 168397 Service tax incentive receipt. ” 17211 . 348-Asr-2023 Surya Automobiles Pvt Ltd., Abohar Aggrieved with the order of CIT (A) the appellant went in 5. appeal before Hon'ble ITAT Amritsar Bench, who vide order dated 08/04/2019 in ITA-93/ASR/2018 A.Y.2014-15 accepted the appeal thereby deleting

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

7. To adjudicate the present appeal we shall be taking up and dealing with each issue vis a vis which the Ld.Pr.CIT had found the order passed by the AO to be erroneous. 8. Before adverting to the same ,it would be relevant to discuss the jurisprudence on the exercise of revisionary power as per the provisions of section

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED , FEROZEPUR

In the result, the appeal ITA No

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

depreciation is entirely factual issue. But the appeal order itself caused not maintainable for violation of section 249(4) for non-payment of the admitted tax. I.T.A. Nos. 405 & 406/Asr/2019 7

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

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

depreciation is entirely factual issue. But the appeal order itself caused not maintainable for violation of section 249(4) for non-payment of the admitted tax. I.T.A. Nos. 405 & 406/Asr/2019 7

WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

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

section 263. Aggrieved assessee filed an appeal before us. I.T.A. No. 139/Asr/2023 4 Assessment Year: 2017-18 5. The ld. AR of the assessee has filed written submissions which are kept in the record. The ld. AR first invited our attention in APB pages 23 to 36, the chart for claiming depreciation under Income Tax Act which are enclosed related

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

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

7. We heard the rival submission and considered the documents available in the record. The assessee in submission consider that the late payment of PF and ESI related to provision amount of Rs.12,02,901/- was already covered as per the order of the Hon’ble Apex Court in the case of Check mate Services Pvt. Ltd. The relevant paragraphs

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

7 Kanav Khanna v. Asstt. CIT numbers so and place this list before the Field Kanungo at his next visit for verification. The numbers so entered will be verified by the Kanungo totalled under his signatures. 4.2.2. But if the change is such as to necessitate an entry in the register of mutations it need not to be entered