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.

64,979/- on works and development schemes, of which Rs.4,92,83,178 pertained to nazul schemes and Rs.7,13,81,801 pertained to GDA schemes. The AO however, considered only the income side and ignored the expenditure totally. 3A.2.3.5.As submitted earlier, the appellant had duly engaged experts for segregating the nazul and non- nazul accounts and the revised accounts

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.

64,979/- on works and development schemes, of which Rs.4,92,83,178 pertained to nazul schemes and Rs.7,13,81,801 pertained to GDA schemes. The AO however, considered only the income side and ignored the expenditure totally. 3A.2.3.5.As submitted earlier, the appellant had duly engaged experts for segregating the nazul and non- nazul accounts and the revised accounts

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

section 148 of the Income Tax Act. The assessing officer has sent the questionnaire along with the statutory notice to the assessee fixing the date of hearing as 26.12.2012. As per the assessment order none appeared on the date of hearing that is on 26.12.2012. Another I.T.A. No. 643/AMR/2017 2 notice was issued on 17 January 2013, however the said

SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, the assessee succeeds

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

Section 34, but not the loose sheets of papers contained in the two files (Mrs 72/91 and 73/91). 7.8 Further in the case of the Common Cause (A registered Society and Ors Vs. Union of India & Ors. interlocutory application Nos. 3 & 4 of 2017 in Writ Petition (Civil) No. 505/2015, the Apex Court dealt with the loose sheets

HIMANI GOYA SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

64,500/- for AY 2013-14, Rs.2,28,500/- for AY 2014- 15 & Rs.4,53,500/- for AY 2015-16. First, we take up appeal for AY 2011-12 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-03-2023 partially confirming impugned penalty as levied

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

64,500/- for AY 2013-14, Rs.2,28,500/- for AY 2014- 15 & Rs.4,53,500/- for AY 2015-16. First, we take up appeal for AY 2011-12 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-03-2023 partially confirming impugned penalty as levied

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

64,500/- for AY 2013-14, Rs.2,28,500/- for AY 2014- 15 & Rs.4,53,500/- for AY 2015-16. First, we take up appeal for AY 2011-12 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-03-2023 partially confirming impugned penalty as levied

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

64,500/- for AY 2013-14, Rs.2,28,500/- for AY 2014- 15 & Rs.4,53,500/- for AY 2015-16. First, we take up appeal for AY 2011-12 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-03-2023 partially confirming impugned penalty as levied

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

64,500/- for AY 2013-14, Rs.2,28,500/- for AY 2014- 15 & Rs.4,53,500/- for AY 2015-16. First, we take up appeal for AY 2011-12 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-03-2023 partially confirming impugned penalty as levied

SH. BARAT PAL SOOD,,PHAGWARA vs. THE INCOME TAX OFFICER,, PHAGWARA

In the result, appeal of the assessee is partly allowed for statistical purposes

house property Income at Rs.1,17,600/- and on account of undeclared bank interest Income at Rs.34,242/-, respectively. Accordingly, the AO 3 completed the assessment u/s.143(3) of the Act dated 23.12.2011 assessing total income at Rs.22,55,590/-. 4. Feeling aggrieved from the assessment order, the assessee appealed before the CIT(A) and the CIT(A) partly allowed

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

property with the family members. The assessee received the amount through bank draft and through cash. Both the amount was deposited in bank account. The assessee relied on the copy of the agreement. But the purchaser denied the said agreement as it is I.T.A. No.129/Asr/2022 4 Assessment Year: 2010-11 own document of assessee. So, the ld. AO has treated

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

Bench: Sh. Ravish Sood & Dr. M. L. Meena

House Jalandhar Cantt Road, Jalandhar PAN: AIKPK 9383L (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Sunil Gautam, CIT-DR Date of Hearing : 22.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER BENCH : The present appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals)-2, Jalandhar, dated 19.07.2017, which

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

Bench: Sh. Ravish Sood & Dr. M. L. Meena

House Jalandhar Cantt Road, Jalandhar PAN: AIKPK 9383L (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by: Sh. Sunil Gautam, CIT-DR Date of Hearing : 22.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER BENCH : The present appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals)-2, Jalandhar, dated 19.07.2017, which

SHRI SUKHEV SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 1(2), BATHINDA

In the result, the appeal of the assessee is allowed for statistical purpose

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

64 of the Act in the hands of the assessee. 8. That the assessee has purchased the plot of residential house in the name of wife Smt. Amarjit Kaur benami with his own money and 3 Sukhdev Singh v. ITO construction of the residential house on this benami plot with his own money out of the sale proceeds

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

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

64 (Statute). Copy of the order is enclosed at page no. 92. In view of the fact that there was no incriminating material pertaining to this assessee for the year under appeal, the addition of Rs. 500,000 made by the assessing officer in respect of gifts received from her father Sh. Param Jeet Singh who was based abroad

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

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

64 (Statute). Copy of the order is enclosed at page no. 92. In view of the fact that there was no incriminating material pertaining to this assessee for the year under appeal, the addition of Rs. 500,000 made by the assessing officer in respect of gifts received from her father Sh. Param Jeet Singh who was based abroad

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

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

64 (Statute). Copy of the order is enclosed at page no. 92. In view of the fact that there was no incriminating material pertaining to this assessee for the year under appeal, the addition of Rs. 500,000 made by the assessing officer in respect of gifts received from her father Sh. Param Jeet Singh who was based abroad

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

properties Private Ltd. Vs. CIT 109 ITR 229 are also relevant. “Where assessment order is in accordance with law, it cannot be termed to be erroneous, C.I.T Vs. Ashoka Traders SLP Civil no. 2374-2375 of 1995 dismissed by the Supreme Court 212 ITR (ST) 369.” 23. It was submitted that the observations of Principal Commissioner of Income