M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 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)

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within the jurisdiction of the Hon'able Punjab & Haryana High Court, therefore, the decision of the jurisdictional High Court necessarily have to prevail even if there are contrary decisions/judgment of other High Court having a different opinion. I.T.A. Nos.23, 24&14/Asr/2023

MEDALLAY EXPORTS,JALANDHAR vs. ASSSTANT COMMISSIONER OF NCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

RAGHU EXPORTS ( INDIA) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

RAGA MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

RAGHU EXPORTS ( INDIA ) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSONER OF INCME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

SHRIMATI SNEH LATA, DARBAR FEED MILLS,JALANDHAR vs. INCOME TAX OFFICER WARD-3(2), JALANDHAR

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

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S PERFECT POLYMERS ,JALANDHAR vs. INCOME TAX OFFICER WARD 1 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Income Tax Return.

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S BALSON ENGINEERS,JALANDHAR vs. INCOME TAX OFFICER WARD-1 (1), JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Income Tax Return.

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S SPEEDWAYS RUBBER COMPANY ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

SHRI ASHOK KUMAR,AMRITSAR vs. INCOME TAX OFFICER WARD - 5 (1), AMRITSAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

KOCHAR SUNG UP ACRYLIC LIMITED,AMRITSAR vs. DEPUTY COMMIOSSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

KOCHAR INFOTECH LIMITERD,AMRITSAR vs. DEPUTY CXOMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

SHRI AMARJEET AGGARWAL & COMPANY,BATHINDA vs. INCOME TAX OFFICER WARD -1 (1), BATHINDA

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

VARIETY ENTERPRISES,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S CEELA SPORTS ,JALANDHAR vs. DEPUTY/ ASSISTANT COMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

TALBRO INTERNATIONAL,JALANDHAR vs. INCOME TAX OFFICER WARD - 4 ( 1 ), JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs. CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S DIAMOND RED TANNERIES,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently