SHRI ADARSH KUMAR NAGPAL,ABOHAR vs. INCOME TAX OFFICER WARD-2 (3), ABOHAR

The appeal of the assessee is disposed of in the terms indicated as above

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

house Property (Rs.1,38,375+3,75,194) and income from other sources (Rs.3,80,981) which is evident from the computation of income forming part of paper book –II at Pg. 296-298. Addition 34,85,100 Rs. Rs.5,18,150 29,66,950/ 5,18,150/- The said cash deposit

SHRI SATBIR SINGH BHULLAR,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

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

house with his wife till her death— ITO questioning its source after the same had subsequently been deposited with a bank in the names of assessee's then major daughters—In the absence of any evidence to the effect that the said sum was utilized by the assessee in any other manner, the Department was not justified in unreasonably rejecting

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

property with the family members. The assessee received the amount through bank draft and through cash. Both the amount was deposited in bank account. The assessee relied on the copy of the agreement. But the purchaser denied the said agreement as it is I.T.A. No.129/Asr/2022 4 Assessment Year: 2010-11 own document of assessee. So, the ld. AO has treated

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain

SMT. GAURI CHHABRA W/O SH, ASHOK KUMAR,MUKTSAR vs. INCOME TAX OFFICER WARD - (5), MUKTSAR

In the result, appeal of the assessee in ITA No

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

property, marriage of any member of family etc. The copy of the undertaking is placed in the APB at page no.24. 3.1. The AR further argued that the ld. AO issued another questionnaire wherein, the ld. AO inquired about the previous cash withdrawals

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

deposits as business income.” 6. Now, the revenue is in appeal before the Tribunal on the grounds contained in the memorandum of appeal and all the three grounds relates one single issue as to whether the income of the assessee is to be assessed under the head “business” or “other source”. 7. In course of hearing, the ld. DR relied

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

deposits as business income.” 6. Now, the revenue is in appeal before the Tribunal on the grounds contained in the memorandum of appeal and all the three grounds relates one single issue as to whether the income of the assessee is to be assessed under the head “business” or “other source”. 7. In course of hearing, the ld. DR relied

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

deposits in the Balance Sheet and the bank statements shows these payments. It was further stated that as no sale deed was executed on or before 15.06.2017, therefore the agreement to sell was terminated and again resolution was passed by S. Amar Singh Educational Charitable Trust authorizing Sh. Gurdeep Singh to find a suitable buyer for the property

SHRI MANZOOR AHMED BHAT,SRINAGAR vs. INCOME TAX OFFICER, WARD-3(2), JAMMU

In the result, the appeal of the assessee is dismissed being devoid of merits

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

cash has been deposited in bank by the assessee, in his own bank account and as per narration in the CIT (A) order (para 4.3 ) the said amount has been utilized for purchase of house property

ASHWANI KUMAR,UDHAMPUR vs. ADDL. CIT, RANGE -2, JAMMU (AO), JAMMU

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

house c on the said land) located at ward no. 16, Chabutra Bazar, Udhampur to an agriculturist Smt. Bimla Devi W/o Hem Raj, resident of village IND, tehsil Gool Gulab Garh, Distt. Udhampur, for a total consideration of Rs.19.94 lakhs out of which Rs.16,35,000/- has been received in cash and subsequently the said cash has been deposited

THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN

In the result, the appeal bearing ITA No

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

cash. 4. The Learned CIT A has erred in law and facts and circumstances of the case in stating ^ that order passed against the appellant by the Assessing officer is not in pursuance of order passed by CIT u/s 263 and further that the vires of order of revision passed u/s 263 cannot be challenged in appeal against assessment order