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

House Property". 2. That on the facts and circumstances of the case, the CIT(A) has erred on facts and in law as apart from letting out of its godowns, no other services, were extended by the assessee to the lessees. Merely because one of the objectives was to let out the godown would not mean that the assessee

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

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

property was transferred. But the addition would be attracted to the assessment year 2010-11 on which year the assessee violated the provision of 54F of the Act. The ld. CIT(A) made this opinion in his order. On basis of this order, the reopening was executed. Accordingly, the ld. AO framed assessment u/s 147/143(3) of the Act. Aggrieved

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

house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried out on 29th

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

house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried out on 29th

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

reopened. Thereafter, the assessment was completed with addition amount of Rs.1,61,43,719/- and Rs.4,29,431/- which works out total amount of Rs.1,75,73,150/- related to deposit in bank from unexplained source. The addition was framed u/s 69C of the Act. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) allowed

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

assessments were framed for subsequent years as well wherein the assessee, in reopening returns of income, offered additional income from other sources, withdrew claim of house property

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

assessments were framed for subsequent years as well wherein the assessee, in reopening returns of income, offered additional income from other sources, withdrew claim of house property

HIMANI GOYA SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

assessments were framed for subsequent years as well wherein the assessee, in reopening returns of income, offered additional income from other sources, withdrew claim of house property

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

assessments were framed for subsequent years as well wherein the assessee, in reopening returns of income, offered additional income from other sources, withdrew claim of house property

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

assessments were framed for subsequent years as well wherein the assessee, in reopening returns of income, offered additional income from other sources, withdrew claim of house property

SHRI SUKHEV SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 1(2), BATHINDA

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

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

house on this benami plot with his own money out of the sale proceeds of the agricultural land. So, the assessee is entitled to deduction u/s 54F of the Act. This is further supported by the fact that the assessee was present in the Tehsil for the registration of purchase deed not the wife. 9. That in any case

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

reopened u/s 148 of the Act for specific issue of Rs. 37,30,000/- cash deposited in bank account with SBI, Mini Secretariat Branch, Hoshiarpur. 4. That even otherwise also original order passed u/s 143(3)/147 dated 19.11.2019 which has been sought to be revised by Ld. Pr. Commissioner of Income Tax was a nullity in the eyes

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

reopened u/s 148 of the Act for specific issue of Rs. 37,30,000/- cash deposited in bank account with SBI, Mini Secretariat Branch, Hoshiarpur. 4. That even otherwise also original order passed u/s 143(3)/147 dated 19.11.2019 which has been sought to be revised by Ld. Pr. Commissioner of Income Tax was a nullity in the eyes

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

reopened u/s 148 of the Act for specific issue of Rs. 37,30,000/- cash deposited in bank account with SBI, Mini Secretariat Branch, Hoshiarpur. 4. That even otherwise also original order passed u/s 143(3)/147 dated 19.11.2019 which has been sought to be revised by Ld. Pr. Commissioner of Income Tax was a nullity in the eyes

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

reopened u/s 148 for AY 2008-09on the basis of AIR information available with the department that the assessee has deposited cash to the tune of Rs 1046000/- in ICICI Bank account no 006601529228. However, the Ld. AO has made the addition to the tune of Rs 737948/- by relying upon the peak. Please refer page

SH. SUKHBIR SINGH BADAL,,MUKTSAR vs. THE DY. COMMISSIONER OF INCOME TAX,, BATHINDA

Appeal stand allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 411/Asr/2010 (िनधा"रण वष" / Assessment Year: 2000-01) Shri Sukhbir Singh Badal Dcit-Circle-Ii बनाम/ Vs. S/O Parkash Singh Badal Bhatinda. Vpo Badal, District Muktsar "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abspb-1568-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Ashwani Kumar, Ms. Deepali Aggarwal Ms. Muskan Garg (Cas) –Ld. Ars ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Addl. Cit) – Ld. Sr. Dr

reopening and proceeded to frame the assessment on the assessee by making certain additions. 3.2 The first addition was an addition u/s 2(22)(e) on account of loan taken by the assessee form M/s Dabwali Transport Company Pvt. Ltd. (DTCPL) for Rs.21.50 Lacs during the year. The assessee had shareholding in the said entity to the extent

SHRI SUCHHA SINGH THROUGH L/R RANJIT SINGH,KAPUTHALLA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

House, Jalandhar City Punjab – 144001 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AXAPS-9513-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Sandeep Vijh (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Sh. Farhat Khan (Ld. CIT) - DR सुनवाईकीतारीख/Date of Hearing : 02-02-2026 घोषणाकीतारीख /Date of Pronouncement 11-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant

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