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

143 (SC) and submitted that the primary object of the assessee while explaining the property is to be seen and if the main intention of the assessee was to let out the property or any portion thereof, then the same has to be considered as income from house property and in the instant case, the intention of the assessee

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee is therefore partly allowed

143(3) of the Act was erroneous or prejudicial to the interest of revenue. 4. That the assumption of jurisdiction under section 263 is also bad in law since the PCIT has failed to demonstrate as to how any of the conditions prescribed in Explanation 2 to section action 263 of the Act stood satisfied on the facts

SMT. ZEENAB,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(3),, SRINAGAR

In the result, the appeal filed by the Revenue Department stands dismissed, whereas the appeal of the assessee is partly allowed for statistical purposes on the aforesaid reasons stated above

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

house on the said land, however permission was not granted as there was no legal title over the said land. The J&K Govt. enacted a legislation i.e. J&K State vesting of ownership to occupants, Act 2001-07 (popularly known as Roshni Act) to give legal rights to the occupants and to generate income for State Govt

ITO, WARD- 3(3), SRINAGAR vs. SMT. ZEENAB, BEMINA

In the result, the appeal filed by the Revenue Department stands dismissed, whereas the appeal of the assessee is partly allowed for statistical purposes on the aforesaid reasons stated above

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhry

house on the said land, however permission was not granted as there was no legal title over the said land. The J&K Govt. enacted a legislation i.e. J&K State vesting of ownership to occupants, Act 2001-07 (popularly known as Roshni Act) to give legal rights to the occupants and to generate income for State Govt

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

143(1) at the returned income, and the assessee, accordingly, granted refund of Rs.26,780, i.e., in terms of his return. Thereafter, the assessee, was issued a notice u/s. 133(6) on 10.7.2017 (served on 11.7.2017) seeking information qua the claims preferred u/ss. 80C and 80E. The assessee responded thereto by stating that he had made wrong claims under these

SMT. INDERMEET BAINS W/O SH. D.S. BAINS,BATHINDA vs. PR. COMMISSIONER OF INCOME TAX , BATHINDA

The appeal of the assessee is disposed of in the term indicated as above

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

section 2(14). The Village Bakarpur is situated in SAS Nagar (Mohali) district and as per notification of Mohali, the limb has been prescribed as under: Mohali (SAS Nagar) Area falling within 1 Km. on either side of Mohali Kharar Road up to a distance of 6 Km. from Municipal Limit on that road. 18. From the above

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

house property, profits and gains of business or profession, or capital gains, nor as it income from "other sources" because the provisions of sections 69,69A, 69B and 69 treat unexplained investments, unexplained money, bullion etc. and unexplained expenditure as deemed income where the nature and sources of investment, acquisition or expenditure, as the case may be, have not been

INCOME TAX OFFICER, INCOME TAX OFFICE vs. VIKAS MEHRA, THE MALL

In the result, the appeal filed by the revenue is dismissed being devoid of

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

house) on the death of his father in the year 1991, (through will). One of the properties is situated at Joshi Colony, Amritsar, which was purchased by the father of the assessee on 18.07.1962 for Rs.10,000/-. The second property is situated at Delhi which was also purchased by the father of the assessee on 16.05.1991 for Rs.9 lacs (nine

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

section 6(1) of the Act, therefore the said credit entries totalling to £ 1371.82 were I.T.A. No. 82/Asr/2016 8 & C.O. 11/Asr/2016 taxable in India in AY 2007-08 under the head “ Income from other sources” as their exact source arc not known. Accordingly, the source of credit of amounts of Rs 16,143,719/- and Rs 429,431.20 received

ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN

In the result, the appeals of the assessee is partly allowed

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

143(3)/147 of the Income- tax Act, 1961, as well as the Appellant order passed by worthy CIT (A) are illegal, arbitrary and contrary to the facts on records and this illegality pervades over all other grounds of appeal. 2. That facts stated in the assessment order in my case which are not only incorrect but misleading

THE INCOME TAX OFFICER, TARN TARAN vs. ESTATE OF LATE SH. JAGIR SINGH BHULLAR, TARN TARAN

In the result, the appeals of the assessee is partly allowed

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

143(3)/147 of the Income- tax Act, 1961, as well as the Appellant order passed by worthy CIT (A) are illegal, arbitrary and contrary to the facts on records and this illegality pervades over all other grounds of appeal. 2. That facts stated in the assessment order in my case which are not only incorrect but misleading

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

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

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

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

section 143(3) of the Income Tax Act, 1961 as erroneous in so far as it is prejudicial to the interests of the revenue by observing as under. “2. On perusal of assessment order it is observed that "the Assessing Officer has passed a very cryptic and non-speaking order without application of mind. The AO has failed to make

SH. ANISH BHAN,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

house property. But the ld. AO during assessment made addition and completed the assessment on substantive basis in the hands of father- in-law. On the other hand, the protective assessment was completed in the hands of son in law. Later, the son in law retracted from his statement and submitted that Rs.26,40,100/- on account as cash seized

SHRI HIRA LAL KADLABJU,GHAZIABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, JAMMU

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

house property. But the ld. AO during assessment made addition and completed the assessment on substantive basis in the hands of father- in-law. On the other hand, the protective assessment was completed in the hands of son in law. Later, the son in law retracted from his statement and submitted that Rs.26,40,100/- on account as cash seized

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

143 / (2006) 99 TTJ 1262 (Ahd).The Commissioner cannot initiate proceedings with a view to starting fishing and roving enquiries in matters or orders which are already concluded. Such action will be against the well-accepted policy of law that there must be a point of finality in all legal proceedings, that stale issues should not be reactivated beyond