INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

23 (P & H) to argue I.T.A. No. 103 & 104/Asr/202 2 Assessment Years: 2014-15 and 2017-18 7 that providing storage facilities being its main business and not merely incidental business, that being so income derived from storage facility will not be covered by the head income from house property it will be treated as income from business. 9.7 Thereafter

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

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

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

23. In the Trust Deed dated 17.8.1977 which was supplemented on 22.11.1977, 2.5.1978, 17.5.1978 and 6.9.1980, it was mentioned that the properties of the owner were inclusive of all assets of Ajit Newspaper including goodwill and these assets were bequeathed by him to the said trust. The assessee-trust was running a newspaper to promote Punjab, Punjabi and Punjabiat

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee is therefore partly allowed

1 (Del)(FB) 5) CIT Vs. New India Maritime Agencies (1994) 207 ITR 392(Mad) 22. It has been consistently held by courts in the aforestated decisions that where a house property is occupied as residence by employees or its directors to 18 A.Y.2015-16 enable them to discharge their functions effectively and the letting out is subservient and incidental

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

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

SHRI BILAS CHAND,BATHINDA vs. INCOME TAX OFFICER, WARD1(1), BATHINDA

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 399/Asr/2018 Assessment Year: 2016-17

sections, i.e., by mistake, and that he had revised his return accordingly on 17.7.2017 (refer para 5 of the assessment order). The said return, however, while retaining the claim for deduction u/s. 80C at Rs.1.50 lacs, altered that for deduction u/s. 80E to ‘Loss from house property’, at, though, the same sum of Rs.1,50,472, returning thus his income

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.

23 Jammu Development Authority Assistant Commissioner Nazul or his nominee within a period of one month after the completion of survey work. 5. Patches of Nazul lands below ten marlas encroached upon but required for any public purpose shall be transferred by the Revenue Deptt. To the respective Development Authorities after the removal of encroachment there from. 6. Patches