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34 results for “house property”+ Block Assessmentclear

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Key Topics

Section 153A62Section 153C40Addition to Income34Section 69A23Section 25021Undisclosed Income21Section 6818Section 56(1)(vii)15Section 143(3)

SHRIMATI SUMAN SABHARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, all the captioned three appeals of the assessee are

ITA 629/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Feb 2023AY 2014-15

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

property—He made no enquiry from the purchaser—Said paper Suman Sabharwal v. ACIT does not fall within the definition ‘books of account’ or document—Paper seized had no evidentiary value and it does not prove that consideration was understated—Same cannot form the basis for assessing the undisclosed income 4. ACIT V/s Satyapal Wassan, Hon’ble Jabalpur ITAT

SHRIMATI SUMAN SABHARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

Showing 1–20 of 34 · Page 1 of 2

9
Section 69C9
Search & Seizure5

In the result, all the captioned three appeals of the assessee are

ITA 628/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2023AY 2013-14

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

property—He made no enquiry from the purchaser—Said paper Suman Sabharwal v. ACIT does not fall within the definition ‘books of account’ or document—Paper seized had no evidentiary value and it does not prove that consideration was understated—Same cannot form the basis for assessing the undisclosed income 4. ACIT V/s Satyapal Wassan, Hon’ble Jabalpur ITAT

SHRIMATI SUMAN SBHARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,, JALANDHAR

In the result, all the captioned three appeals of the assessee are

ITA 627/ASR/2019[2012-13]Status: DisposedITAT Amritsar20 Feb 2023AY 2012-13

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

property—He made no enquiry from the purchaser—Said paper Suman Sabharwal v. ACIT does not fall within the definition ‘books of account’ or document—Paper seized had no evidentiary value and it does not prove that consideration was understated—Same cannot form the basis for assessing the undisclosed income 4. ACIT V/s Satyapal Wassan, Hon’ble Jabalpur ITAT

MR.VISHAL BATRA,`LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUDHIANA

In the result, the appeal of the assessee is dismissed

ITA 54/ASR/2021[2015-16]Status: DisposedITAT Amritsar31 Aug 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT-DR
Section 132Section 142Section 144Section 153ASection 24

Block, Rishi Nagar, Ludhiana [PAN: ABJPB9927H] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT-DR Date of Hearing: 08.08.2023 Date of Pronouncement: 31.08.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana dated 28.04.2021 in respect

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 386/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

Assessment Years: 2011-12 and Ors. throughout the entire block period , year to year , and as such the entire income arising out of the four different manufacturing units, factually, belongs to the assessee and should be brought to tax in the hands of the assessee alone on substantive basis. 17. It is seen that the premises on which the four