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

property was a capital asset in terms of section 2(14) of the Income tax Act and duly held by the assessee for last 17 years. Thus, the addition made by the AO on account of Short Term Capital Gain is deleted. Ground of appeal No. 5: The AO has denied the exemption u/s. 54F of the Income

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

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

14 17. Further, during the argument the assessee has submitted that by the amendment, w.e.f., 01.06.1999, clause 2 in section 12AA was inserted with the following effect page 21 is as under: “2. Every order granting or refusing registration under clause (b) of sub- section (1) shall be passed before the expiry of six months from

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

14 17. Further, during the argument the assessee has submitted that by the amendment, w.e.f., 01.06.1999, clause 2 in section 12AA was inserted with the following effect page 21 is as under: “2. Every order granting or refusing registration under clause (b) of sub- section (1) shall be passed before the expiry of six months from

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

14 17. Further, during the argument the assessee has submitted that by the amendment, w.e.f., 01.06.1999, clause 2 in section 12AA was inserted with the following effect page 21 is as under: “2. Every order granting or refusing registration under clause (b) of sub- section (1) shall be passed before the expiry of six months from

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

14 are "Save as otherwise provided by this Act" clearly leave scope for 'deemed income' of the nature covered under the scheme of sections 69, 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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

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

14 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under section 11 of the Income-tax Act, 1961 without appreciating that the assessee had violated the provisions of section

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