SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

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

house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried out on 29th Oct., 2020 4

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

253 : (1995) 214 ITR 302 (Ker) ………………. That without prejudice to our submission that provisions of section 154/155 of the Act are not attracted in this case since there is no glaring mistake apparent from records, there is no obvious ITA 260/Amr/2019 6 mistake of fact or law from the record and issue is not debatable. However reply to proposed rectification

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

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

253-266 of the paper book being assessment orders for AY 2009-10 to 2012- 13] 10 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. 4. Revisionary proceedings were initiated under section 263 of the Act for the assessment year 1978-79 proposing to deny exemption claimed by the assessee, which was subsequently dropped after

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

253 of Judgement Set-II, in which, it was held that in the 2nd round after the 1st 263, the Ld. Assessing Officer had made proper enquiries and, thus, it was held that, when the Ld. Assessing Officer examined the matter as instructed by the Commissioner, then it can be said that the Assessing Officer has made the 16 Indermeet