THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

260A of the Income-tax Act, 1961 ('the Act). The appeal relates to the assessment years 1995-96 and 1996- 97. The following question has been posed: 14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

M/S NARULA FOODS 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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A

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

260A of the IT Act by the Revenue. 33. The arguments, therefore, have been noted and from paragraphs 16, section 153A was analysed.” 7.2.1.5.Hon’bleSupreme Court of India Principal Commissioner of Income- tax, Central-3v.AbhisarBuildwell (P.) Ltd, [2023] 149 taxmann.com 399 (SC) “11. As per the provisions of Section 153A, in case of asearch under Section 132 or requisition under Section132A