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28 results for “house property”+ Section 133A(5)clear

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Key Topics

Section 153A42Addition to Income28Section 69A26Undisclosed Income22Section 25021Section 699Section 133A7Survey u/s 133A7Section 250(6)

SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, the assessee succeeds

ITA 542/ASR/2016[2008-09]Status: DisposedITAT Amritsar29 May 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

For Appellant: Sh. Harminder Syal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)
Section 250(6)Section 44ASection 68

5 Sh. Didar Singh, Kapurthala vs. DCIT even the said document is neither in his handwriting nor bears any acknowledgement by his signature. Further it was submitted that the addition has been made on the basis of loose sheet entries and one power attorney in the name of the appellant herein which even do not co-relate him with

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

Showing 1–20 of 28 · Page 1 of 2

5
Section 143(3)5
Section 115B4
Business Income4

In the result, the appeal of the assessee is dismissed

ITA 205/ASR/2023[2017-18]Status: HeardITAT Amritsar06 Oct 2023AY 2017-18

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

For Appellant: Sh. Ashwani Kumar & Ms. Muskan GargFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 115BSection 133ASection 250(6)Section 69Section 69A

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

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 386/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 390/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

sections 147/148 of the Act. Accordingly, this ground of appeal is allowed. 5,5 Other Grounds of Appeal Since the addition has been deleted on the issue of no incriminating material was found during the course of search, therefore the addition on this account in various grounds of appeal become infructuous and academic in nature. Hence, require no further adjudication