SHRI BILAS CHAND,BATHINDA vs. INCOME TAX OFFICER, WARD1(1), BATHINDA

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 399/Asr/2018 Assessment Year: 2016-17

sections, i.e., by mistake, and that he had revised his return accordingly on 17.7.2017 (refer para 5 of the assessment order). The said return, however, while retaining the claim for deduction u/s. 80C at Rs.1.50 lacs, altered that for deduction u/s. 80E to ‘Loss from house property’, at, though, the same sum of Rs.1,50,472, returning thus his income

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Houses of the State Legislature with retrospective effect from 01- 04-1998 and having received the Hon'ble Governor's assent on 13-08-2015, the Government of Karnataka notified the same as the VTU (Amendment) Act, 2015 (the Amendment Act), vide its notification dated 18-08-2015. Again the assessee made another application for registration under section 12AA

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Houses of the State Legislature with retrospective effect from 01- 04-1998 and having received the Hon'ble Governor's assent on 13-08-2015, the Government of Karnataka notified the same as the VTU (Amendment) Act, 2015 (the Amendment Act), vide its notification dated 18-08-2015. Again the assessee made another application for registration under section 12AA

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Houses of the State Legislature with retrospective effect from 01- 04-1998 and having received the Hon'ble Governor's assent on 13-08-2015, the Government of Karnataka notified the same as the VTU (Amendment) Act, 2015 (the Amendment Act), vide its notification dated 18-08-2015. Again the assessee made another application for registration under section 12AA

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

139 by pursuing section 147 the notice was issued u/s 148 and case was 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

SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

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

section 271F. Therefore, the penalty of Rs.5,000/- levied by the AO vide his order dated 21.05.2018 u/s 271F is sustained. 7. The assessee contends in grounds that ld. CIT(A) has wrongly held that Authorized Representative of the assessee appeared before AO in the penalty proceedings but not mentioned about the sale of property at which the appellant residing

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

house 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

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

house 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

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

house 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

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)

house property loss and also withdrew claim of deduction under Chapter VIA. The Ld. AO accepted the returns but levied penalties in similar background. The Ld. CIT(A), rejected reasonable cause claim of the assessee as made u/s 273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would

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)

house property loss and also withdrew claim of deduction under Chapter VIA. The Ld. AO accepted the returns but levied penalties in similar background. The Ld. CIT(A), rejected reasonable cause claim of the assessee as made u/s 273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would

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)

house property loss and also withdrew claim of deduction under Chapter VIA. The Ld. AO accepted the returns but levied penalties in similar background. The Ld. CIT(A), rejected reasonable cause claim of the assessee as made u/s 273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would

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)

house property loss and also withdrew claim of deduction under Chapter VIA. The Ld. AO accepted the returns but levied penalties in similar background. The Ld. CIT(A), rejected reasonable cause claim of the assessee as made u/s 273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would

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)

house property loss and also withdrew claim of deduction under Chapter VIA. The Ld. AO accepted the returns but levied penalties in similar background. The Ld. CIT(A), rejected reasonable cause claim of the assessee as made u/s 273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would

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

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

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

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

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

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

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

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

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

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