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

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

house she resided with her daughter at 618. Phase 2, Urban Estate, Chandigarh Road, Ludhiana. In the meantime the department has issued a notice for verification of mutual fund transaction for an investment of Rs.6,00,000. She could not receive the notice as she has left Jalandhar. The assessing officer has made the best judgment assessment

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

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

9-2001, and the words "the contract, though required to be registered, has not been registered, or in section 53A of 1882 Act have been omitted. Simultaneously, sections 17 and 49 of the 1908 Act have been amended clarifying that unless the document containing contract to transfer for consideration of any immovable property for the purpose of section

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

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

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. ANKUR 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. 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 CENTRAL CIRCLE-1, 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. ANKUR 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