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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

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

c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S 32 OF THE ACT. ( ASSESSMENT

PANKAJ JINDAL CONTRACTOR,MANSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA, BATHINDA

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

disallowance of expenditure being hit by the provisions of section 40A(3) has been thoroughly examined by the AO in course of original proceedings which is evident from the body of the original order dated 09/11/2016 where the AO has examined the same and has observed as follows: “2. The assessee firm engaged in the business of civil contractor

THE DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. THE NAWANSHAHR CENTRAL CO-OP BANK LTD, NAWANSHAHR

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 61/(Asr)/2017 Assessment Year: 2013-14 Pan: Aaaat4125G The Dy. C. I. T. Vs. The Nawanshahr Central Co-Op. Circle-Ii, Jalandhar. Bank Ltd. Nawanshahr, Distt. Doaba. (Appellant) (Respondent)

2 ITA No. 61(Asr)/2017 Assessment Year: 2013-14 1(a). That while deleting the above addition of Rs. 34,00,000/-Ld. CIT(A) has erred on facts as well as in law by ignoring the fact that this disallowance was made by the A.O. in the light of provisions of section 36(l)(viia) of the Income

LALLY MOTORS INDIA PVT. LTD,JALANDHAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, JALANDHAR

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 218(Asr)/2017 Assessment Year: 2012-13

2 to section 263, inserted by Finance Act, 2015 w.e.f. 01.06.2015, deems that an order by the AO, passed, in the opinion of the Principal Commissioner or Commissioner, not in accordance with any order, directions or instructions issued by the Board u/s. 119 of the Act, is erroneous in-so-far as it is prejudicial to the interest

RAHUL KHINDRI,AMRITSAR vs. INCOME TAX OFFICER WARD-1 (1), AMRITSAR

In the result, Assessee’s appeal is allowed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2

119 of the Act, provides relaxation in respect of the following compliances: 4. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 31st October 2021 under sub- section (1) of section 139 of the Act, as extended to 30th November 2021 and 15th February 2022 bv Circular No.9/2021 37-Asr-2024 Rahul

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 111 & 113/Asr/2022 Assessment Years: 2011-12 & 2013-14 Asstt. Commissioner of Income Vs. Rajan Batra, 46-Chotti Tax, Central Circle-I, Baradari Part-1, Jalandhar. Jalandhar. [PAN: AEVPB4152K] (Appellant) (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

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

119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 111 & 113/Asr/2022 Assessment Years: 2011-12 & 2013-14 Asstt. Commissioner of Income Vs. Rajan Batra, 46-Chotti Tax, Central Circle-I, Baradari Part-1, Jalandhar. Jalandhar. [PAN: AEVPB4152K] (Appellant) (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent

SHRI RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 111 & 113/Asr/2022 Assessment Years: 2011-12 & 2013-14 Asstt. Commissioner of Income Vs. Rajan Batra, 46-Chotti Tax, Central Circle-I, Baradari Part-1, Jalandhar. Jalandhar. [PAN: AEVPB4152K] (Appellant) (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 111 & 113/Asr/2022 Assessment Years: 2011-12 & 2013-14 Asstt. Commissioner of Income Vs. Rajan Batra, 46-Chotti Tax, Central Circle-I, Baradari Part-1, Jalandhar. Jalandhar. [PAN: AEVPB4152K] (Appellant) (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 111 & 113/Asr/2022 Assessment Years: 2011-12 & 2013-14 Asstt. Commissioner of Income Vs. Rajan Batra, 46-Chotti Tax, Central Circle-I, Baradari Part-1, Jalandhar. Jalandhar. [PAN: AEVPB4152K] (Appellant) (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent