SHRI MOHAMMAD YAQOOB DAR,SRINAGAR vs. INCOME TAX OFFICER WARD -3 (2), SRINAGAR

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

natural justice. The ld. AR argued that while assuming the ld. CIT(A) is required co- terminus power, to allow rebuttal to the assessee on the information or document used against it. 5. The AR for the assessee has filed additional evidences under rule 29 of the ITAT rules in support of the grounds of appeal with a request that

SHRI RAJAN BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHR RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

natural justice. I.T.A. Nos.137to 143/Asr/2022 4 & Others 7. That having regard to the facts and circumstances of the case, Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. Assessing Officer disallowed of Rs. 48,083/-, loss claimed on house property

GEETA VASHISTHA,TALWANDI BHAI vs. INCOME TAX OFFICER WARD -3 (1), FEROZEPUR

In the result, the appeal of the assessee is allowed for statistical

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Housing Loan of Rs. 15 lacs through Union Bank of India vide Bank Draft no.35287057 dated 12.10.2017. But assessee in her reply dated 16.02.2023 has agreed to have sufficient cash at the time of purchase of immovable property but the source of which remain unexplained. From the above it is established that the assessee along with her husband has paid

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

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

natural justice. 6. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an addition of Rs.15,40,998/- u/s 68 of the Act without considering the facets of Section 68 of the Act and without considering the facts

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

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

natural justice. 6. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an addition of Rs.15,40,998/- u/s 68 of the Act without considering the facets of Section 68 of the Act and without considering the facts

M/S SHANKAR RICE & GENERAL MILLS ,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

In the result, the appeal of the assessee is dismissed

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

house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources" because the provisions of sections 69.69A, 69B and 69C meat unexplained investment, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

SHRI HIRA LAL KADLABJU,GHAZIABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, JAMMU

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

natural justice to the I.T.A. No.28/Asr/2023 3 I.T.A. No.193/Asr/2014 appellant and therefore, bad in the eyes of law and hence liable to be quashed. 2.That the order issued is not a speaking order as important evidences and circumstances have not only been ignored but also omitted from the assessment order and hence deserves to be quashed on this count also