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

revised by Ld. Pr. Commissioner of Income Tax was a nullity in the eyes of law and had no existence since assessee was never provided copy of reasons recorded to initiate proceedings u/s 147 of the Act in spite of specific request by the assessee to provide copy of reasons recorded. Non-providing of copies of reasons recorded inspite

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

revised by Ld. Pr. Commissioner of Income Tax was a nullity in the eyes of law and had no existence since assessee was never provided copy of reasons recorded to initiate proceedings u/s 147 of the Act in spite of specific request by the assessee to provide copy of reasons recorded. Non-providing of copies of reasons recorded inspite

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

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

House property, Income from Business/Profession” and ‘Income from other sources”. Though, the nature of activities in both the proprietorship concerns is same i.e. wholesale trading of products of “Haldiram’s” but in M/s Pioneer Sales, the gross profit has been shown @ 3.47% whereas in M/s Apex Marketing it is 4%. The AO has failed to verify the reasons for difference

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

revision u/s 263. 5. The Learned CIT A has erred in law and facts and circumstances of the case by not declaring reassessment u/s 147 made on the basis of standalone AIR Information bad in law. 6. The Learned CIT A has erred in law and facts and circumstances of the case by upholding reassessment u/s 147 on the ground

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