THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

property of the trust or the institution is applied directly or indirectly for the benefit of any person referred to in sub-s. (3) of s. 13, the provisions of s. 11 shall not operate granting benefit of exemption to the trust. The AO had recorded that certain payments, were made to Bibi Parkash Kaur (trustee), S. Barjinder Singh

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

13) of the Act, and hence, it has to be treated as business of the Appellant. I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 2 6.2. The AO has rejected the claim of deduction made under section 35AD(8)(C)(ii) of the Act, by stating that the income from warehousing is derived from house property

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

13) of the Act, and hence, it has to be treated as business of the Appellant. I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 2 6.2. The AO has rejected the claim of deduction made under section 35AD(8)(C)(ii) of the Act, by stating that the income from warehousing is derived from house property

SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

Bench: Sh. Ravish Sood & Dr. M. L. Meena

property to which the aforesaid Notice u/s 148, dated 11.03.2015 was addressed, without putting up any efforts to locate the whereabouts of the assessee, which he could have easily gathered by going no further but referring/consulting the assessment records of the assessee, had however, most arbitrarily by way of an idle formality, or, in fact, an eye wash

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Sh. Ravish Sood & Dr. M. L. Meena

property in question. Backed by his aforesaid observations, the A.O was of the view that as the total consideration of Rs. 1,81,25,000/- (supra) had accrued to the assessee during the year under consideration, therefore, the LTCG therein arising to him, i.e, as provided in Sec. 45 r.w Sec. 48 of the Act was liable to be brought

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Sh. Ravish Sood & Dr. M. L. Meena

property in question. Backed by his aforesaid observations, the A.O was of the view that as the total consideration of Rs. 1,81,25,000/- (supra) had accrued to the assessee during the year under consideration, therefore, the LTCG therein arising to him, i.e, as provided in Sec. 45 r.w Sec. 48 of the Act was liable to be brought

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

property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned internal

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

property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned internal

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

property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned internal

M/S RAJINDER KOUL HUF,SRINAGAR vs. INCOME TAX OFFICER, WARD 3 (2), SRINAGAR

In the result, the appeal of the assessee bearing I

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

13 from BSNL. The rent was received as per the order of the Hon’ble High Court of Jammu & Kashmir at Jammu bearing W.P. No.24/2011, date of order 12.01.2011. The arrear rental income to tune of Rs.1894746/- was received during the assessment year which was not declared in the return of the assessee. The I.T.A. No.343/Asr/2018 3 addition was made