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

SMT. AMITA NARANG,DELHI vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 385/Asr/2016 Assessment Year: 2007-08

house property in January, 2007, i.e., within a period of less than ten months of its’ purchase by the assessee in April, 2006. 2 Amita Narang v. Dy. CIT 3. The assessee before me relied, as was the case before the ld. CIT(A), on the decisions in CIT v. Mithlesh Kumari [1973] 92 ITR 9 (Del) and CIT (Addl

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

In the result, the Revenue’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 719/Asr/2013 Assessment Year: 2007-08

156 Taxman 507 (All) ITO v. Lachhman Das Makhija [2009] 116 ITD 47 (Agra) (TM). 4.2 Even as observed by the Bench during hearing, whether in the given facts and circumstances, i.e., the explanation offered, and the materials led in support, could the ‘depositors’ be said to have deposited the earnest money, which only would qualify them to be regarded

BALBIR SINGH GORAYA,BATALA vs. THE JOINT COMMISSIONER OF INCOME TAX,, AMRITSAR.

Bench: Sh. Ravish Sood & Dr. M. L. Meena

House No. 1043, Range-II VillageChah Bohrawalla Amritsar Batala [PAN: AMUPG1406C] (Appellant) (Respondent) Appellant by : Sh. Tarun Bansal, Advocate Respondent by: S/sh. Rahul Dhawan, CIT-DR & Rohit Mehra, D.R Date of Hearing: 21.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER RAVISH SOOD, JM : The present appeals filed by the assessee are directed against the respective orders passed by the Commissioner