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Section 145(3)12 Section 689 Addition to Income9 Section 407 Section 40A(3)6 Section 143(3)5 Natural Justice5 Section 1474 Section 2634 Disallowance

THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.

In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed

ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)

Section 143(3)Section 40A(3)

section. The expenditure for purchasing stock- in-trade is one of such outgoings. The value of the stock-in-trade has to be taken into account while determining the gross profits under s. 28 on principles of commercial accounting. The payments made for purchases would also be covered by the word "expenditure" and such payments can be disallowed if they

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

The appeals are dismissed

THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

SUNITA JAIN ,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

GURU NANAK MILK PRODUCTS ,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SMT. HARVINDER KAUR,KAPURTHALA vs. A.C.I.T, CENTRAL CIRCLE-I,, JALANDHAR

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

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

M/S GOODWIL TRADERS,SRINAGAR vs. INCOME TAX OFFICER, SRINAGAR

GOODWILL TRADERS.,SRINAGAR vs. INCOME TAX OFFICER WARD-3(1), SRINAGAR

GOODWILL TRADERS,SRINAGAR vs. INCOME TAX OFFICER WARD-3(1), SRINAGAR