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

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

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)

Section 85A would be discharging and performing various religious duties, ceremonies in connection with the gurdwaras along with efficient management of property and income of Gurdwaras and endowments thereof . 22. Now the question arises whether a statutory body which is created by the Statutory for the purpose of performing religious duties, administration of properties, income and endowment, can be said

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

iv) As per the ITR filed for the year under reference, the only source of income of the assessee is Interests from M/s Juneja Iron & Steel Co (Rs. 2,47,449) and Interest from banks. Further, Rs. 2,47,809/- was claimed as interest paid on borrowed capital invested in Self occupied house property. (v) The assessee deposited cash

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

iv) As per the ITR filed for the year under reference, the only source of income of the assessee is Interests from M/s Juneja Iron & Steel Co (Rs. 2,47,449) and Interest from banks. Further, Rs. 2,47,809/- was claimed as interest paid on borrowed capital invested in Self occupied house property. (v) The assessee deposited cash

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

iv) As per the ITR filed for the year under reference, the only source of income of the assessee is Interests from M/s Juneja Iron & Steel Co (Rs. 2,47,449) and Interest from banks. Further, Rs. 2,47,809/- was claimed as interest paid on borrowed capital invested in Self occupied house property. (v) The assessee deposited cash

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

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 treat unexplained investments, 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

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

iv) Whether the income derived from No. the agricultural operations carried on in the land bore any rational proportion to the investment made in purchasing the land? (v) Whether, the permission under s. 65 N.A. of the N.A Bombay Land Revenue Code was obtained for the non- agricultural use of the land? If so, when and by whom (the vendor

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

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

IV. Written Submissions dated 21.08.2019 filed before Principal Commissioner of Income Tax-1, Jalandhar wherein copy of complaint filed against bank officials enclosed. V. Written Submissions dated 29.08.2019 filed before Principal Commissioner of Income Tax-1, Jalandhar wherein following documents were enclosed. 9 a) Copy of transactions recorded. (Paper Book Page No. 185 to 186) b) Copy of bank certificate

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

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

IV (2) Villa Opp. Bhai, Ashram Bhai Amritsar. Manj Road, VPO Sultanwind, Amritsar. [PAN:AIUPM6010E] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA. Respondent by Smt. Rajinder Kaur, CIT. DR Date of Hearing 12.04.2023 Date of Pronouncement 24.04.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

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

House Jalandhar Cantt Road, Jalandhar PAN: AIKPK 9383L (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Sunil Gautam, CIT-DR Date of Hearing : 22.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER BENCH : The present appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals)-2, Jalandhar, dated 19.07.2017, which

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

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

House Jalandhar Cantt Road, Jalandhar PAN: AIKPK 9383L (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Sunil Gautam, CIT-DR Date of Hearing : 22.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER BENCH : The present appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals)-2, Jalandhar, dated 19.07.2017, which

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

property without giving proper opportunity of being heard to assessee. 3. That assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed off”. 4.3. The ld. CIT(A) adjudicated the issue in favour of the revenue after calling remand report from the AO under Rule 46A of the IT Rule

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

property without giving proper opportunity of being heard to assessee. 3. That assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed off”. 4.3. The ld. CIT(A) adjudicated the issue in favour of the revenue after calling remand report from the AO under Rule 46A of the IT Rule

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

property without giving proper opportunity of being heard to assessee. 3. That assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed off”. 4.3. The ld. CIT(A) adjudicated the issue in favour of the revenue after calling remand report from the AO under Rule 46A of the IT Rule

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

property without giving proper opportunity of being heard to assessee. 3. That assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed off”. 4.3. The ld. CIT(A) adjudicated the issue in favour of the revenue after calling remand report from the AO under Rule 46A of the IT Rule

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

property without giving proper opportunity of being heard to assessee. 3. That assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed off”. 4.3. The ld. CIT(A) adjudicated the issue in favour of the revenue after calling remand report from the AO under Rule 46A of the IT Rule