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21 results for “house property”+ Section 77clear

Sorted by relevance

Delhi1,393Mumbai1,076Karnataka545Bangalore474Ahmedabad313Jaipur270Chennai237Hyderabad231Surat167Kolkata149Chandigarh134Indore123Cochin122Pune100Telangana81Raipur68Visakhapatnam61Calcutta55Rajkot47Lucknow41Nagpur34Agra24SC22Amritsar21Cuttack21Guwahati8Jodhpur8Rajasthan5Ranchi4Jabalpur4Dehradun4Patna4Allahabad4Orissa3Andhra Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1Panaji1Himachal Pradesh1

Key Topics

Section 153C40Section 26334Section 143(3)28Section 6824Section 35A20Section 56(1)(vii)15Addition to Income13Section 153A9Section 1328

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -3,, SRINAGAR vs. M/S JYOTI LIMITED , SRINAGAR

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

ITA 612/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 Feb 2023AY 2014-15

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

Section 143(3)Section 24Section 250

house property is accordingly determined at Rs. 5,77,94,694/-as against the value of Rs. 50,00,000/- declared by the assessee concern. Accordingly, the total addition on this account is Rs. 5,27,94,694/-.” 5. The ld. counsel relied on the order of the Coordinate Bench of ITAT, Amritsar Bench in ITAT No. 323/Asr/2015 date

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: Disposed

Showing 1–20 of 21 · Page 1 of 2

Cash Deposit6
Search & Seizure6
House Property4
ITAT Amritsar
15 Jan 2026
AY 2017-18

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

Section 143(3)Section 148Section 250Section 35A

77,65,67,171/-. Hence, deduction u/s 35AD of the Act has been claimed by the assessee wrongly. 6. As per the provisions of section 147 of the Income Tax Act, 1961, if the Assessing Officer has reasons to believe that any income may, subject to the provisions of sections 148 to 153, assess or reassess such income and also

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

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

Section 143(3)Section 148Section 250Section 35A

77,65,67,171/-. Hence, deduction u/s 35AD of the Act has been claimed by the assessee wrongly. 6. As per the provisions of section 147 of the Income Tax Act, 1961, if the Assessing Officer has reasons to believe that any income may, subject to the provisions of sections 148 to 153, assess or reassess such income and also

LATE SHRI PARVEEN KOCHHAR LEAGAL HEIR KAMINI CHOUDHARY ,AMRITSAR vs. INCOME TAX OFFICER WARD -5 (4), AMRITSAR

In the result, appeal of the assessee bearing ITA 187/Asr/2021 is allowed

ITA 187/ASR/2021[2017-18]Status: DisposedITAT Amritsar15 Sept 2022AY 2017-18

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

Section 142(1)Section 143(2)Section 143(3)Section 250(6)

77 years old and the amount was withdrawn for contributing the fund for business of the son. Later on, the amount was not required and unused fund was deposited in the same bank account. The plea of the assessee was not adjudicated /considered by the ld. AO& the amount of Rs.16,30,000/- was added back with the total income

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 68/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 67/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Mar 2023AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 66/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

house property. (v) The assessee deposited cash of Rs 20,00,000/- during demonetization period and was thus obliged to explain the nature and source of cash credits of Rs 20,00,000/-. Income of Rs. 17,50,000/- only was declared under the head Misc. income. Rs 2.5 lac is not a standard deduction. As per the above mentioned

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

Housing Infra Pvt. Ltd.)Referring to the impounded documents, the Ld DR submitted that the same has been found at the premises of the partnership firm M/s Kapahi Construction Company where the husband and both the sons of the assessee are partners, and the 12 I.T.A. No.557/Asr/2024 Assessment Year: 2019-20 contents of the said impounded documents is so clear

THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.

In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed

ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)
Section 143(3)Section 40A(3)

77,200), the assessee paid Rs.175.17 lacs by cheque/s and Rs.83.602 lacs in cash. On 18.05.2011, the co-owners entered into another agreement to sell the said land at the rate of Rs.140 lacs per acre, to one Darpan Jain s/o Sh. Dharamvir Jain, who had, under the said agreement, similarly, the right to cut plots; construct roads; provide

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

The appeal of the assessee is allowed in terms of our

ITA 628/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR
Section 143(3)Section 147Section 69Section 91

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

ITA 627/ASR/2017[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Sunil Gautam, CIT-DR
Section 143(3)Section 147Section 69Section 91

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

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

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

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

Section 153ASection 56(1)(vii)Section 68

77 to 79. (f) Principal CIT vs. DharampalPremchand - 99 CCH 202 (Delhi High Court): It was held that there has to be incriminating material qua each year covered by search. There being no incriminating material, the additions made u/s 153A/ 143(3) were not justified. Copy of the order is enclosed at page no. 80 to 82. (g) Principal

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

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

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

Section 153ASection 56(1)(vii)Section 68

77 to 79. (f) Principal CIT vs. DharampalPremchand - 99 CCH 202 (Delhi High Court): It was held that there has to be incriminating material qua each year covered by search. There being no incriminating material, the additions made u/s 153A/ 143(3) were not justified. Copy of the order is enclosed at page no. 80 to 82. (g) Principal

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

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

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

Section 153ASection 56(1)(vii)Section 68

77 to 79. (f) Principal CIT vs. DharampalPremchand - 99 CCH 202 (Delhi High Court): It was held that there has to be incriminating material qua each year covered by search. There being no incriminating material, the additions made u/s 153A/ 143(3) were not justified. Copy of the order is enclosed at page no. 80 to 82. (g) Principal

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

In the result, the Revenue’s appeal is partly allowed

ITA 719/ASR/2013[2007-08]Status: DisposedITAT Amritsar31 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 719/Asr/2013 Assessment Year: 2007-08

For Appellant: Sh. Rajeev K. Gubgotra (D.R.)For Respondent: Sh. Surinder Mahajan, (C.A.)
Section 131Section 143(3)Section 68Section 69

property. How could then it be said that the transaction/s and, resultantly, the deposits represent a genuine transaction/s? The ld. CIT(A) has considered none of these aspects arising in the facts and circumstances of the case. It is, it may be appreciated, the genuineness of a transaction that is determinative and, in any case, guides the determination

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

ITA 250/ASR/2019[2011-12]Status: DisposedITAT Amritsar19 Oct 2022AY 2011-12

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

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 263

77 Taxmann.com 15 and it was held that, where the view has been taken by the Assessing Officer, after making proper/requisite enquiries, the order u/s 263 cannot be sustained. Copy of the said judgment has been placed in 14 Indermeet Bains v. Pr. CIT Paper Book at pages 217 to 226 of Paper Book. The assessee also relied upon

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 337/ASR/2017[2007-08]Status: DisposedITAT Amritsar27 Mar 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 339/ASR/2017[2009-10]Status: DisposedITAT Amritsar27 Mar 2019AY 2009-10

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 338/ASR/2017[2008-09]Status: DisposedITAT Amritsar27 Mar 2019AY 2008-09

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 340/ASR/2017[2010-11]Status: DisposedITAT Amritsar27 Mar 2019AY 2010-11

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

Property No.87-88 measuring 20 marla 25 ft. situated at Vill. Maqsudpur, Tehsil & Distt. Jalandhar for Rs.3,23,000/-. Seller : Ram Parkash Sikka, Bansi Lal Sikka & Kishan Lal S/o Ram Lai r/ o WF-145, Ali Mohalla, Jalandhar. Purchaser : Jaswinder Singh Bains s/o Gurnail Singh, r/o Durga Pur, Distt. Nawanshehar ITA Nos.337 to 341/Asr./2017 6 Jaswinder Singh Bains Alia Jazzy