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

250 of the Income Tax Act, 1961,( henceforth the Act ) both dated 29.01.2024 , which has emanated from the orders of AO, Circle Ferozepur, dated 30.12.2019 passed u/s 143(3) r.w.s. 147 of the Act (for A.Y. 2014- 15) and order dated 28.12.2019 passed u/s 143(3) of the Act ( for AY 2017-18 ). I.T.A. No. 103 & 104/Asr/202 Assessment Years

INCOME TAX OFFICER, INCOME TAX OFFICE vs. VIKAS MEHRA, THE MALL

In the result, the appeal filed by the revenue is dismissed being devoid of

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 5(4), Amritsar passed u/s 143(3) of the Act, 1961 dated 27.12.2019. 2 I.T.A. No. 287/Asr/2025 Assessment Year: 2017-18 2. Grounds of appeal taken by the renvenue in Form No. 36 are as follows: “1. Whether on the facts

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

250(4)] through banks instead of disposing off the appeal for non-appearance without adjudicating on merits. 7. The appellant craves leave to add, amend, or alter any of the grounds of appeal.” I.T.A. No.22/Asr/2023 4 Assessment Year: 2014-15 2. The case was called for hearing, first, the ld. DR filed an adjournment petition before the bench. But after

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

SHRI SATBIR SINGH BHULLAR,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

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

250(6) of the Income Tax Act, is bad in law as the same has been disposed off without examining the merits of the case and is against the principles of natural justice. 3. That the CIT(A) has erred in confirming the addition of Rs. 737948/- on account of cash deposited in ICICI Bank Account

DASHMESH TIMBER AND FURNITURE HOUSE,AJNALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

250(6) of the Income Tax Act, 1961 which has emanated from the order of the AO DCIT, Central Circle, Amritsar, passed u/s 143(3) of the I.T. Act, 1961 dated 28.09.2021. 2 I.T.A. No. 542/Asr/2024 Dashmesh Timber and Furniture House v. Dy. CIT 2. Grounds of appeal preferred by the assessee in the memorandum of appeal are as under

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

House Property income amounting to Rs.10,92,413/-\n,\nbusiness income amounting to Rs. 1,04,588/-and income from\nother sources amounting to Rs. 68,180/- which is duly disclosed\nin the return of income filed on 11.01.2022. The said return was\nprocessed on 26.05.2022 accepting the returned income filed on\n11.01.2022. That there were difficulties faced

SHRI ADARSH KUMAR NAGPAL,ABOHAR vs. INCOME TAX OFFICER WARD-2 (3), ABOHAR

The appeal of the assessee is disposed of in the terms indicated as above

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

250 of the Income Tax Act, 1961 without appreciating facts of the case on record. 2. That the Ld. CIT(A) erred in making the addition under section 69 of the Act against the payment of Motor Vehicle Tax on behalf of the business concern. 3. That the Ld. CIT(A) has erred in making the addition relating

SH. SUKHBIR SINGH BADAL,,MUKTSAR vs. THE DY. COMMISSIONER OF INCOME TAX,, BATHINDA

Appeal stand allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 411/Asr/2010 (िनधा"रण वष" / Assessment Year: 2000-01) Shri Sukhbir Singh Badal Dcit-Circle-Ii बनाम/ Vs. S/O Parkash Singh Badal Bhatinda. Vpo Badal, District Muktsar "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abspb-1568-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Ashwani Kumar, Ms. Deepali Aggarwal Ms. Muskan Garg (Cas) –Ld. Ars ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Addl. Cit) – Ld. Sr. Dr

250(6) by the Learned Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 214-IT-CIT(A)/BTI/07-08 dated 08.07.2010 is contrary to law and facts of the case. 2. That the Id. Commissioner of Income Tax (Appeals) gravely erred in upholding the action of the Learned Assessing Officer in initiating the proceedings under section

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15, 2016-17 to 2017-18. The impugned order was emanated from the order of the ld. ACIT, Central Circle-II, Jalandhar(in brevity the AO) order passed u/s 153A/143(3) of the Act. 2. At the outset, two appeals are filed by the assesses

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

250 (6) of the Income-tax Act, 1961 (in brevity the Act) for assessment year 2010-11. The impugned order was emanated from the order of Income Tax Officer, Ward, Dasuya,(in brevity ‘the AO’) order passed u/s143(3) r.w.s. 147 of the Act. I.T.A. No. 6/Asr/2021 2 Assessment Year: 2010-11 2. The assessee filed the appeal with delay

SHRI MOHD MANZOOR,RAJOURI vs. INCOME TAX OFFICER WARD -2 (3), JAMMU

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

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

2)(b) for under-reporting of income are being initiated separately. 7.8Thatthe Ld. CIT(A) has failed to appreciate that the AO has made addition to the tune of Rs. 1124000/- u/s 69A and has relied upon the judgement of Supreme Court in the case of Chuharmal Vs CIT reported in 172 ITR 250. The said judgement

ASHWANI KUMAR,UDHAMPUR vs. ADDL. CIT, RANGE -2, JAMMU (AO), JAMMU

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

250 of the Income Tax Act, 1961 which has arisen from the order of the Addl. CIT, Range-2, Jammu imposing penalty of Rs.16,35,000/- u/s 271D of the Income Tax Act, 1961. 2 I.T.A. No. 311/Asr/2023 Assessment Year: 2017-18 2. Grounds of appeal taken by the assessee in Form No. 36 are as follows: “1. That