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

section 147 of the Act Keeping in the view the above facts income of Rs.4,32,80,900/- besides any other income chargeable to tax which may come to notice subsequently during the course of assessment proceedings is held to be income escaped assessment. Proceedings u/s 147 of Act for the A.Y.2014- 15 are initiated to bring the income, escaping

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

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

house property is occupied as residence by employees or its directors to 18 A.Y.2015-16 enable them to discharge their functions effectively and the letting out is subservient and incidental to the main business of the assessee, such an occupation amounts to an occupation and user of the property by the assessee itself for the purposes of its business. Clearly

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

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

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

147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council of the University approving certain amendments

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

147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council of the University approving certain amendments

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

147 of the Act for the assessment years 2008-09 and 2009-10, 2004-05 to 2007-08 and 2010-11 to 2013-14. During the reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along with the resolution passed by the Execute Council of the University approving certain amendments

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

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

147 of the Act. I.T.A. No. 6/Asr/2021 2 Assessment Year: 2010-11 2. The assessee filed the appeal with delay of 683 days. The assessee filed condonation petition and explained the delay. The cause of delay is related to medical emergency and also covered by the order of Hon’ble Apex Court in the case of Suo Motu

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

house property by Sh Prem Chand in United Kingdom and his other income earned in the United Kingdom, which were earned in the FY 2006-07 and were taxable in AY 2007-08. Therefore ,the addition on account of credit entries in the said bank accounts of Late Prem Chand in his Standard Chartered Bank

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

SMT. ASHA CHHABRA,BATHINDA vs. INCOME TAX OFFICER, WARD - 1(1), BATHINDA

In the result, the ground no

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

house. 2.3 From the foregoing facts, it is held that the assessee has made unexplained investment in purchase of the property as well as in the construction thereon. 3.1 Accordingly, I have reasons to believe that the income of Rs.23,84,500/- ( Rs 18,37,500/-+ Rs.1,47,000/- + Rs. 4,00,000/-) of the assessee has escaped assessment

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

property with the family members. The assessee received the amount through bank draft and through cash. Both the amount was deposited in bank account. The assessee relied on the copy of the agreement. But the purchaser denied the said agreement as it is I.T.A. No.129/Asr/2022 4 Assessment Year: 2010-11 own document of assessee. So, the ld. AO has treated

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

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

147 read with section 148 of the Income Tax Act. The assessing officer has sent the questionnaire along with the statutory notice to the assessee fixing the date of hearing as 26.12.2012. As per the assessment order none appeared on the date of hearing that is on 26.12.2012. Another I.T.A. No. 643/AMR/2017 2 notice was issued on 17 January

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.

147 into motion. Therefore, order passed suffers from incurable legal infirmity as regards facts and this ground of appeal has not been taken cognizance of this ground of appeal and no finding thereon has been recorded despite a remand report having been called from the concerned assessing officer. 3. That the Ld AO has seriously erred on facts

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.

147 into motion. Therefore, order passed suffers from incurable legal infirmity as regards facts and this ground of appeal has not been taken cognizance of this ground of appeal and no finding thereon has been recorded despite a remand report having been called from the concerned assessing officer. 3. That the Ld AO has seriously erred on facts

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 451(Asr)/2017 Assessment Year: 2012-13 Pan: Cvips 5218R

Section 143(2), per which the law provides for the said verification, and sec. 147, operate in different fields, even as explained in Vipan Khanna v. CIT [2002] 255 ITR 220 (P&H). Be that as it may, there is equally no doubt that the AO had a valid reason to believe escapement from assessment qua rental income. The same