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 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 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

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

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 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

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 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

ITO, WARD- 3(3), SRINAGAR vs. SMT. ZEENAB, BEMINA

In the result, the appeal filed by the Revenue Department stands dismissed, whereas the appeal of the assessee is partly allowed for statistical purposes on the aforesaid reasons stated above

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

nature and does not require any adjudication. 3. The Revenue department on aggrieved against the order impugned herein preferred its appeal on the following grounds. "1. Whether the Ld. CIT(A) was right in law and fact in allowing the appeal of the assessee by relying on the explanations of the assessee submitted during the appellate proceedings though nothing

SMT. ZEENAB,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(3),, SRINAGAR

In the result, the appeal filed by the Revenue Department stands dismissed, whereas the appeal of the assessee is partly allowed for statistical purposes on the aforesaid reasons stated above

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

nature and does not require any adjudication. 3. The Revenue department on aggrieved against the order impugned herein preferred its appeal on the following grounds. "1. Whether the Ld. CIT(A) was right in law and fact in allowing the appeal of the assessee by relying on the explanations of the assessee submitted during the appellate proceedings though nothing

M/S GURU RAM DASS EDUCATIONAL SOCIETY,,FEROZPUR vs. COMMISSIONER OF INCOME TAX, (EXAMPTIONS), CHANDIGARH

In the result, the appeal filed by the assessee stands allowed for statistical purposes

Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita No.546(Asr)/2017 Assessment Year:

properties both movable an immovable or any bequests for any one or more objects of the society; to invest lay aside, deposit in banks or post offices or otherwise deal with money for funds of the society not immediately required for the objects of the society; to collect donation, membership fees and other contribution from members and others; to open

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

THE LITCHI ESTATE,PATHANKOT vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

In the result, the appeal filed by the Appellant is allowed for statistical purposes

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

house and processing factories concerned to Litchi. (v) to take steps for the promotion of technical know-how for the proper maintenance, packing marketing etc., to the Litchi growers. (vi) to undertake or assist in undertaking programmes for employment generation, growth and diversification of agriculture and industries based on Litchi. (vii) To organize technology transfer through, training and extension