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

250(6) of the Income Tax Act 1961[in brevity the ‘Act’], for A.Y. 2014- 15. Both the appeals are emanated from the order of assessing officer [in brevity the AO], passed u/s 143(3) and section 154 of the Act. I.T.A. Nos. 405 & 406/Asr/2019 2 Assessment Year: 2014-15 2. At the outset both the appeals are related

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

4 July,2012 404499979/- 4382083/- 4382083/ 5 August, 402130229/- 4356411/- 4356411/- 2012 6 Sep.2012 398963090/- 4322100/- 4322100/- 7 October, 420921397/- 4559982/- 4559982/- 2012 11 I.T.A. No. 451/Asr/2019 C.O. No. 6/Asr/2022 Assessment year, 2013-14 8 Nov. 2012 443109077/- 4800348/- 4800348/- 9 Dec. 412152856/- 4464989/- 4464989/ 2012 10 Jan.2013 408424273/- 4424596/- 4424596/- 11 Feb.2013 408137690/- 4421492/- 4421492/ 12 March

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER , HOSHIARPUR

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

250 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Y. I.T.A. No.273/Asr/2023 2 Assessment Year: 2017-18 2017-18. The impugned order was emanated from the order of the ld. DCIT, Cir- Hshiarpur, [in brevity ‘the AO’] order passed u/s 143(3) of the Act. 2. The assessee has taken the following ground: “1. That the ld.CIT

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

250 (6) of the Income Tax Act 1961, [in brevity the Act].The impugned orders were emanated from the order of the ld. Dy.Commissioner of Income Tax, Circle-1, Jammu,(in brevity the AO) order passed u/s 143(3) of the Act. In the outset we advert that all the appeals are under the same factual backdrop

THE DALLA CO OP AGRI MULTIPURPOSE SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-, PHAGWARA

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

250 of the Act, 1961(henceforth the Act) vide order dated 28.02.2025, which has emanated from the order of AO, NEAC, passed u/s 143(3) r.w.s 144B, vide order dated 06.05.2021. 2. Condonation of delay: It is pointed out by the registry that this appeal is belatedly filed by 90 (ninety days). The assessee has filed an application for I.T.A

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER WARD, HOSHIARPUR

In the result, appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.238/Asr/2023 Assessment Year: 2020-21

250 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Y. I.T.A. No.238/Asr/2023 2 Assessment Year: 2020-21 2020-21. The impugned order was emanated from the order of the NFAC, Delhi, [in brevity ‘the AO’] order passed u/s 143(3) of the Act. 2. The assessee has taken the following ground: “1. That the ld.CIT(A)/NFAC

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

250 of the Income Tax Act, 1961,( henceforth the Act ) both dated 29.01.2024 , which has emanated from the orders of AO, Circle Ferozepur, dated 30.12.2019 passed u/s 143(3) r.w.s. 147 of the Act (for A.Y. 2014- 15) and order dated 28.12.2019 passed u/s 143(3) of the Act ( for AY 2017-18 ). I.T.A. No. 103 & 104/Asr/202 Assessment Years

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

250 of the Income Tax Act, 1961,( henceforth the Act ) both dated 29.01.2024 , which has emanated from the orders of AO, Circle Ferozepur, dated 30.12.2019 passed u/s 143(3) r.w.s. 147 of the Act (for A.Y. 2014- 15) and order dated 28.12.2019 passed u/s 143(3) of the Act ( for AY 2017-18 ). I.T.A. No. 103 & 104/Asr/202 Assessment Years

THE KOT RAM DASS COOP. THIRFT & CREDIT SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (4), JALANDHAR

In the result, appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.86/Asr/2021 Assessment Year: 2017-18

250 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Y. 2017-18. The impugned order was emanated from the order of the ld. Income Tax I.T.A. No.86/Asr/2021 2 Assessment Year: 2017-18 Officer, Wd-2(4), Jalandhar [in brevity ‘the AO’] order passed u/s 143(3) of the Act. The assessee has taken the following ground