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 property for purpose of residence. The ground of appeal raised by the appellant is, therefore, rejected. Ground of appeal No.6: is general in nature and does not require any adjudication. 3. The Revenue department on aggrieved against the order impugned herein preferred its appeal on the following grounds. "1. Whether the Ld. CIT(A) was right

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 property for purpose of residence. The ground of appeal raised by the appellant is, therefore, rejected. Ground of appeal No.6: is general in nature and does not require any adjudication. 3. The Revenue department on aggrieved against the order impugned herein preferred its appeal on the following grounds. "1. Whether the Ld. CIT(A) was right

SH. LALIT DEEWAN,JAMMU vs. D.C.I.T., CIRCLE-2, JAMMU

In the result, the Revenue’s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 453/Asr/2017 Assessment Year: 2013-14

section 144 of the Income Tax Act, 1961 ('the Act' hereinafter) vide order dated 22.01.2016 for Assessment Year (AY) 2013-14. 2. The facts of the case in-so-far as are relevant are that the assessee sold an immovable property, being a plot of land (at Gattha Sohana, Haryana) during the 2 Lalit Dewan v. Dy. CIT relevant year

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

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

19,40,00,276/ - 2. 19.04.2014 18,480/- 18,480/- 3. 03.07.2015 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

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.

19 Jammu Development Authority on the nishandehi of Assistant Commissioner Nazool or his nominee within a period of one month after the completion of survey work. 5. Patches of Nazool land below ten marlas but encroached by private individuals and required for any public purpose shall be transferred by the Revenue Department to the respective Development Authorities after removal

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.

19 Jammu Development Authority on the nishandehi of Assistant Commissioner Nazool or his nominee within a period of one month after the completion of survey work. 5. Patches of Nazool land below ten marlas but encroached by private individuals and required for any public purpose shall be transferred by the Revenue Department to the respective Development Authorities after removal

M/S SHANKAR RICE & GENERAL MILLS ,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

In the result, the appeal of the assessee is dismissed

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

house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources" because the provisions of sections 69.69A, 69B and 69C meat unexplained investment, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

GEETA VASHISTHA,TALWANDI BHAI vs. INCOME TAX OFFICER WARD -3 (1), FEROZEPUR

In the result, the appeal of the assessee is allowed for statistical

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

19,86,535/- at the time of purchase of immovable property is not valid and hence not acceptable. It is to be noted here that the stamp value of the immovable property was Rs. 20,00,000/- and the same amount had already been arranged vide Advance (Bayana) of Rs. 5 lacs through State Bank of India vide cheque no.182659

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

property was transferred. But the addition would be attracted to the assessment year 2010-11 on which year the assessee violated the provision of 54F of the Act. The ld. CIT(A) made this opinion in his order. On basis of this order, the reopening was executed. Accordingly, the ld. AO framed assessment u/s 147/143(3) of the Act. Aggrieved

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

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

19,59,62,747.95 GRANDTOTAL[A+B+C]…… 71,80,70,285.56 56,47,69,960.80 39. As the predominant purpose and object of the Assessee are to manage the property, do charitable activities by way of imparting / running educational institutions, organizing lunger, medical camp, hospital etc.; therefore, the activities of the Assessee could not be termed as being done

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

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

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

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

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

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

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

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

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns

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

house property ”, which proves the fact that ,the said premises are let out/leased out , on rent to the above tenants/ lessees , are already in the knowledge of the department , since inception, and the rental income disclosed in regular returns are duly accepted by the department in normal course. 18. It is also seen that all the above four concerns