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

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

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]

Housing Loan of Rs. 15 lacs through Union Bank of India vide Bank Draft no.35287057 dated 12.10.2017. But assessee in her reply dated 16.02.2023 has agreed to have sufficient cash at the time of purchase of immovable property but the source of which remain unexplained. From the above it is established that the assessee along with her husband has paid

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

THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN

In the result, the appeal bearing ITA No

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

250+250+22.92+23.73+30.52+250+21.92+28.96+37.24+20. 68+32.09+28.87+301.98+35.95+36.96) = £ 1371.82. Since the residential status of late Prem Chand in India in FY 2006- 07 was “Resident” in accordance with section 6(1) of the Act, therefore the said credit entries totalling to £ 1371.82 were I.T.A. No. 82/Asr/2016 8 & C.O. 11/Asr/2016 taxable in India

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

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 RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHR RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJAN BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

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

250(6) of the Income Tax Act 1961, [in brevity the Act] related to A.Ys. 2007- 08 to 11-12 &2013-14.The impugned order was emanated from the order of the ld. Dy. Commissioner of Income Tax, Central Circle-II, Jalandhar (in brevity the AO) order passed u/s 153A/144 of the Act. 2. At the outset all the appeals