SMT. AVTAR KAUR,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE - II, JALANDHAR

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 216/(Asr)/2017 Assessment Year: 2013-14

section 145(3), we, for the reasons afore-stated, as well as that may find elaboration in the subsequent part of this order, see no infirmity therein qua the assessee’s trading 7 Avtar Kaur v. Asst. CIT results, which only stand disturbed by the Revenue. Rather, we observe, apart from absence of stock reconciliation/details, also un-reconciled balances with

MESERS SUPERTECH FORGINGS(INDIA) PVT.LTD.,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE IV, JALANDHAR

In the result, the appeal of the Assessee is allowed

disallowed the entire purchases amounting to ₹ 42693470/- holding as unverifiable purchases from the following parties: - Sr. NoName of the Concern Amount of Purchases 1. Madan lalPahuja M/S Shiv bholeKirpa Traders 1.05 Cr Shivpuri, Ludhiana 2. Lovy Steel and Allied Industries, Sector 3-C 0.17 Cr Gobindgarh 3. Jatinder kumar Shree Nath Ispatudhyog, gobindgarh2.06 Cr 4. Shree Radhey Steel & Alloys

SH. BASANT KUMAR,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 514/(Asr)/2017 Assessment Year: 2014-15

section 37(1) (for any revenue expenditure generally), etc. The matter stands dealt with and explained at considerable length by the Tribunal per its special bench decision in ITO v. Kenaram Saha and Subhash Saha [2009] 116 ITD 1 (Kol)(SB); and more recently in Gurdas Garg v. Asst. CIT (in ITA No. 456/Asr/2013, dated 28/2/2014) (also referred

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED, TARN TARAN

In the result, both the appeals of the revenue are dismissed and

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

disallowed. Under the facts & circumstances of the case and after looking the bill filed by the AR and enquiries done in the presence of AR during the appellate proceedings, the addition of Rs. 18,15,000/- made by the AO is found sustainable and hence confirmed. Bogus accommodation entry with the help of Sh. Raman Arora Regarding M/s. Dashmesh Agro

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED , TARN TARAN

In the result, both the appeals of the revenue are dismissed and

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

disallowed. Under the facts & circumstances of the case and after looking the bill filed by the AR and enquiries done in the presence of AR during the appellate proceedings, the addition of Rs. 18,15,000/- made by the AO is found sustainable and hence confirmed. Bogus accommodation entry with the help of Sh. Raman Arora Regarding M/s. Dashmesh Agro

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS P.LTD.,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

M/S. MBD PRINTOGRAPHICS PVT LTD,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX,, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

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

section 263 be quashed, annulled and cancelled in the interest of justice, equity and fair-play. GOA:- 14:- Vide ground of appeal No.14, it is humbly prayed that in the event of any adversity arising out of the brief written submission besides judgement set, I.T.A. No. 425/Asr/2019 19 Assessment Year: 2014-15 assessee may kindly be afforded an effective opportunity

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

3,98,40,548/-) because the AO has inadvertently missed out the confirmed ledger A/c. Thereafter, the ld. CIT(A) arrived at a conclusion, that there is no material on record to prove that the cash paid by the assessee through bank channel has been received back by the assessee. He also 6 I.T.A. No. 588/Asr/2024 & Ors Vohra Solvex

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

3,62,608 of computer expenses and Rs.3,68,192 on weig bridge expenses. As these expenses were paid to particular entity which are in the nature of Works contract and liable to TDS under section 194C of the Act. However, the perusal of records suggest that there is nothing on record that TDS was deducted on these payments

M/S BRIGHT ENTERPRISES PVT. LTD,,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

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

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

section 80IB makes it reasonable for the Assessing Officer to make suitable disallowance under this head. In the circumstances, disallowance made by the Assessing Officer is upheld being a reasonable estimate.” 11. Now the assessee is in appeal. The ld. Counsel for the assessee reiterated the submissions made before the authorities ITA No. 354/Asr./2014 14 Bright Enterprises

M/S. BRIGHT ENTERPRISES PVT. LTD.,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

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

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

section 80IB makes it reasonable for the Assessing Officer to make suitable disallowance under this head. In the circumstances, disallowance made by the Assessing Officer is upheld being a reasonable estimate.” 11. Now the assessee is in appeal. The ld. Counsel for the assessee reiterated the submissions made before the authorities ITA No. 354/Asr./2014 14 Bright Enterprises