SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

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

section 250(6) of the Income tax Act, 1961 merely on assumptions, presumptions, surmises and conjectures, without appreciating the factual, legal and statutory position of the Law and facts of the case. Amar Nath Choudhary v. Dy. CIT 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming 10% of the total

SHRI AMAR NATH CHOUDHARY,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRA L CIRCLE, JAMMU

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

section 250(6) of the Income tax Act, 1961 merely on assumptions, presumptions, surmises and conjectures, without appreciating the factual, legal and statutory position of the Law and facts of the case. Amar Nath Choudhary v. Dy. CIT 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming 10% of the total

SHRI SWAMI GANGA GIRI JANTA GIRLS COLLEGE,RAIKOOT vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), BANGALORE

In the result,the appeal of the assessee ITA No

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

250(6) by the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar 4 I.T.A. No. 87/Asr/2022, & ITA No. 715/Asr/2019 in Appeal no. 2/10002/18-19/CIT(A)/Jal dated 02.04.2019 is contrary to law and facts of the case. 2. That the in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-2, Jalandhar gravelly erred in treating Appeal

SWAMI GANGA GIRI JANTA GIRLS COLLEGE,RAIKOT vs. INCOME TAX OFFICER (EXEMPTIONS) WARD, JALANDHAR

In the result,the appeal of the assessee ITA No

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

250(6) by the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar 4 I.T.A. No. 87/Asr/2022, & ITA No. 715/Asr/2019 in Appeal no. 2/10002/18-19/CIT(A)/Jal dated 02.04.2019 is contrary to law and facts of the case. 2. That the in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-2, Jalandhar gravelly erred in treating Appeal

SWAMI GANGA GIRI JANTA GIRLS COLLEGE ,RAIKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result,the appeal of the assessee ITA No

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

250(6) by the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar 4 I.T.A. No. 87/Asr/2022, & ITA No. 715/Asr/2019 in Appeal no. 2/10002/18-19/CIT(A)/Jal dated 02.04.2019 is contrary to law and facts of the case. 2. That the in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-2, Jalandhar gravelly erred in treating Appeal

RAHUL KHINDRI,AMRITSAR vs. INCOME TAX OFFICER WARD-1 (1), AMRITSAR

In the result, Assessee’s appeal is allowed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2

250(6) of the Income Tax Act, is bad in law as since the adoption of lower tax rate as per section 115BAC cannot be brought under the ambit of adjustment u/s 143(1) which covers 'arithmetical error, incorrect claim, 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

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

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, 363096397/- 3933544/- 3933544/- 2013 Total 52788126/- TABLE-“B” Sr. No. Description Amount

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

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

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 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 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

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 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

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