INDIAN TOOLS TECHNOLOGY CENTRE ,JALANDHAR vs. INCOME TAX OFICER WARD II(1), JALANDHAR

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

2,47,81,520/- 86,35,795/- 3,34,17,315/- 17,48,00,000/- 3.1 Thus, in the subsequent year, entire amount of Rs. 17.48 erores was returned to the DIPP along with interest. The assessee argued during assessment 4 proceedings that interest paid was on account of funds received from DIPP which had been paid given the fact

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

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

M/S. JAMMU DEVELOPMENT AUTHORITY,,JAMMU ( J&K) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

iii. Receipts & Payment Account b. Nazul Account - Receipts & Payment Account. 3A.2.3.6.It is prayed to your kind honour to kindly take the revised accounts as above on record to correctly determine the income taxable in the hands of the appellant after including the income that is accruing to the appellant and duly allowing the expenditure deductible in its hands as reflected

THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. JAMMU DEVELPMENT AUTHORITY,, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

iii. Receipts & Payment Account b. Nazul Account - Receipts & Payment Account. 3A.2.3.6.It is prayed to your kind honour to kindly take the revised accounts as above on record to correctly determine the income taxable in the hands of the appellant after including the income that is accruing to the appellant and duly allowing the expenditure deductible in its hands as reflected

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

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

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 explained