SHRI KAILASH CHAND (PROP) M.K. STEELS,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-II, JALANDHAR

In the result, the appeal is decided in the terms indicated as above

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

disallowance, the calculation mistake has crept which was rectified by the order passed under section 154 of the income tax act 1961 by giving

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

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

154 were dropped by the assessing officer. In other words, no addition were made by the assessing Officer relying upon section 115BBE of the Income Tax Act. The Principal CIT vide show cause notice dated 18.03.2019 issued the notice u/s 263 for the assessment year 2014-15 as under:- “On perusal of the order u/s 143(3) of the Income

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

154 & 143(1) of the Act. 2. At the outset, both the appeals of the different assessees are identical in nature and have a common factual backdrop. For the convenience, both the appeals are taken together for passing a common order. ITA No. 261/Asr/2022 is taken as lead case. 3. The assessee has taken the following grounds: “1. That

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

154 & 143(1) of the Act. 2. At the outset, both the appeals of the different assessees are identical in nature and have a common factual backdrop. For the convenience, both the appeals are taken together for passing a common order. ITA No. 261/Asr/2022 is taken as lead case. 3. The assessee has taken the following grounds: “1. That

SHRIMATI POONAM MITTAL,JALANDHAR vs. INCOME TAX OFFICER WARD-3(3), JALANDHAR

Bench: Sh. Ravish Sood & Dr. M. L. Meena

Section 40A(3) of the Act, the AO issued a notice u/s. 154 of the Act, dated 16.12.2016, therein calling upon the assessee to explain as to why the aforementioned amount may not be disallowed

M/S. KARNAIL SINGH & COMPANY ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

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

154 of the I.T. Act on 30/06/2020. The same was dismissed vide order dated 17/08/2020. 5. The assessee being aggrieved with the Order by CPC, went in appeal before the Ld. CIT(A) who has confirmed the addition by observing as under: 5.1 I have considered the submissions and facts of the case carefully. From perusal of the grounds

M/S. KARNAIL SINGH & COMPANY,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

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

154 of the I.T. Act on 30/06/2020. The same was dismissed vide order dated 17/08/2020. 5. The assessee being aggrieved with the Order by CPC, went in appeal before the Ld. CIT(A) who has confirmed the addition by observing as under: 5.1 I have considered the submissions and facts of the case carefully. From perusal of the grounds

THE NAKODAR PRIMARY COOPERATIVE AGRICULTURE DEVELOPMENT BANK LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD, NAKODAR

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

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

section 40(A(7) 10. That being so, the fact that an adjustment relating to disallowance of expenditure u/s 40A(7) indicated in Form No.3CD of the Audit Report was not made in the intimation u/s 143(1)(a) is a mistake apparent from record which can be rectified u/s 154

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

154, 155, 260, 262, or 263. I.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 5 6.2 We are of the considered view that the CIT(A) has been justified in observing that the grievance against the AO for not having invoked the provisions of section 152 to drop the re-assessment proceedings cannot be addressed in the appellate proceedings. At this

SH. VIJAY KUMAR AGGARWAL, PROP.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeals of the assessee are dismissed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 38/Asr./2017 : Asstt. Year : 2013-14 Ita No. 77/Asr./2017 : Asstt. Year : 2012-13

Section 43D of the Income Tax Act, is again a special provision, which provides that in the case of a Public Financial Institution or a Scheduled Bank, the income by way of interest in relation to prescribed categories of bad or doubtful debts, having regard to the guidelines issued by the RBI in relation to such debts, shall be chargeable

SHRI VIJAY KUMAR AGGARWAL,JALANDHAR vs. INCOME TAX OFICER,WARD II(4), JALANDHAR

In the result, the appeals of the assessee are dismissed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 38/Asr./2017 : Asstt. Year : 2013-14 Ita No. 77/Asr./2017 : Asstt. Year : 2012-13

Section 43D of the Income Tax Act, is again a special provision, which provides that in the case of a Public Financial Institution or a Scheduled Bank, the income by way of interest in relation to prescribed categories of bad or doubtful debts, having regard to the guidelines issued by the RBI in relation to such debts, shall be chargeable

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

In the result, the appellant’s appeal is Dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Asr/2023 Assessment Year: 2017-18 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)

disallowance was made u/s 43B and section 36(1)(va) for delay payments of ESI & PF. The case was further assessed and order was passed u/s 143(3). The same addition was added u/s 43B and 36(1)(va) for delay in payment of ESI and EPF amount to Rs.1,04,83,057/-. The assessee filed a rectification petition

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

154 r.w.s. 143(1) is I.T.A. No. 241/Asr/2023 3 Assessment Year: 2017-18 enclosed herewith wherefrom it is clear that the relief of Rs.9,12,665/- was allowed and it is requested that the necessary relief of Rs.9,12,665/- may kindly be allowed. 6. That the AO was not justified in charging tax on the so-called deemed total

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

disallowance u/s 143(1), because it is not as per provisions of law. 7.2 Secondly, he also submitted that on the face of the assessment order (paragraph – 1) it is categorically stated that there are two issues for which the case is selected for complete scrutiny. Firstly on account of verification of investments I.T.A. No. 267/Asr/2024 6 Assessment Year

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

disallowed the assessee’s claim and rejected the rectification petition, filed U/s 154 of the Act. Being aggrieved assessee filed an appeal before the ld. CIT(A) by challenging the orders of the ld. assessing authority, passed u/s 143(3) and 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

disallowed the assessee’s claim and rejected the rectification petition, filed U/s 154 of the Act. Being aggrieved assessee filed an appeal before the ld. CIT(A) by challenging the orders of the ld. assessing authority, passed u/s 143(3) and section

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

154 of Income Tax Act, 1961 is unsustainable in law. 2. That Ld. CIT(A) has failed to appreciate that reimbursement of freight, loading/unloading charges to the associate concern are not in the nature of payment for any sum for carrying out any work and therefore, the reimbursement of expenses is outside the purview of section 194C of the Income

SHRI RAJNISH DHAWAN,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

section 143(1) without any opportunity to the assessee and ignoring that the deduction is allowable on merits and also allowed in earlier year. 4. That the appellant craves leave to add or amend any of the ground of appeal before the appeal is finally heard or disposed off.” ’ 3. The assessee has filed rectification application u/s 154 before

THE MUTHADA KHURD CO OPERATIVE AGRI MULTIPURPOSE SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-1, PHAGWARA

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

154 order has been left completely blank . 10. Secondly, it is only ascertainable from the order of the Ld CIT(A), that the disallowance of claim for deduction u/s 80P, is presumably on the ground that the return was furnished beyond the due date prescribed under section