ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

In the result, the appeal of the Department and CO of the Assesse is 23

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

disallowed under section 36(1)(iii) - Held, yes [Paras 7 & 11][In favour of revenue] (f) The Hon'ble High Court of Karnataka in the case of CIT vs. K.s. Dattatreya [2011) 197 taxman 151 has held that- "as a revisional authority commissioner appeals can revise not only the ultimate computation arrived at but every process which lead

THE HOSHIARPUR CENTRAL COPREATIVE -BANK,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE HOSHIARPUR, HOSHIARPUR

In the result, ground no. 1 of the assessee has not pressed, ground no-3 is

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

250(6) of the Income Tax Act, 1961, [in brevity the Act] for A.Y.2016- 17. The impugned order was originated by the order of ld. Dy. CIT, Circle Hoshiarpur order passed on 29.12.2018, passed u/s 143(3) of the Act. I.T.A. No. 625/Asr/2019 2 2. The assessee has raised the following grounds: - “1. That appreciating the facts and circumstances

M/S GLOBE AUTO ARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD- III (4), JALANDHAR

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

250/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before 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

M/S GLOBE AUTO PARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD-III, JALANDHAR

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

250/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before 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

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

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

disallowances under section 148 of the Income-tax Act, in the relevant assessment years in terms of section 150(1) read with Explanation 2 of section 153 in respect of deletion of both amounts made in this order." The Assessing Officer relied upon the aforesaid observations to support the notices issued on the ground that there were finding/ directions given

A.N.R MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONE OF INCOME TAX CIRCLE-4, JALANDHAR

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

Bench: Shri Mahavir Prasad & Shri Manish Borad

250 of the Income Tax Act, 1961 (hereinafter referred as the ‘the Act’). I.T.A Nos. 87 & 88/ASR/2021 2 2. The assessee has raised the following grounds of appeal in ITA No. 87/Asr/2021 is as under: “1. That the ld. CIT(A)/NFAC erred in mechanically upholding the addition of Rs.29,00,790/- made by CPC by disallowance u/s 36(1

A.N.R MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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

Bench: Shri Mahavir Prasad & Shri Manish Borad

250 of the Income Tax Act, 1961 (hereinafter referred as the ‘the Act’). I.T.A Nos. 87 & 88/ASR/2021 2 2. The assessee has raised the following grounds of appeal in ITA No. 87/Asr/2021 is as under: “1. That the ld. CIT(A)/NFAC erred in mechanically upholding the addition of Rs.29,00,790/- made by CPC by disallowance u/s 36(1

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE.G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

250(6) of the Income Tax Act 1961, [in brevity the Act]. The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle, Amritsar, (in brevity the AO) order passed u/s 144 r.w.s. 153Aof the Act. 2. At the outset all the appeals of the assessees and revenue are under a common issue