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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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 to the main business of the assessee, such an occupation amounts to an occupation and user of the property by the assessee itself for the purposes of its business. Clearly

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

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

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 explained

M/S. JAMMU DEVELOPMENT AUTHORITY,,JAMMU ( J&K) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, 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.

iii. Receipts & Payment Account b. Nazul Account - Receipts & Payment Account. 3A.2.3.6.It is prayed to your kind honour to kindly take the revised accounts as above on record to correctly determine the income taxable in the hands of the appellant after including the income that is accruing to the appellant and duly allowing the expenditure deductible in its hands as reflected

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.

iii. Receipts & Payment Account b. Nazul Account - Receipts & Payment Account. 3A.2.3.6.It is prayed to your kind honour to kindly take the revised accounts as above on record to correctly determine the income taxable in the hands of the appellant after including the income that is accruing to the appellant and duly allowing the expenditure deductible in its hands as reflected

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

iii) As a follow up to the declaration of demonetization, CBDT issued Instruction No 3of 2017 dated 21.2.2017 laying down “SOP for verification of cash transactions relating to demonetization”. Annexure to F.No.225/100/2017/ITA-11 titled "Source Specific General Verification Guidelines" directed that in case of taxpayers (other than minors) not having any business income, no further verification was required

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

iii) As a follow up to the declaration of demonetization, CBDT issued Instruction No 3of 2017 dated 21.2.2017 laying down “SOP for verification of cash transactions relating to demonetization”. Annexure to F.No.225/100/2017/ITA-11 titled "Source Specific General Verification Guidelines" directed that in case of taxpayers (other than minors) not having any business income, no further verification was required

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

iii) As a follow up to the declaration of demonetization, CBDT issued Instruction No 3of 2017 dated 21.2.2017 laying down “SOP for verification of cash transactions relating to demonetization”. Annexure to F.No.225/100/2017/ITA-11 titled "Source Specific General Verification Guidelines" directed that in case of taxpayers (other than minors) not having any business income, no further verification was required