SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

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

property was transferred. But the addition would be attracted to the assessment year 2010-11 on which year the assessee violated the provision of 54F of the Act. The ld. CIT(A) made this opinion in his order. On basis of this order, the reopening was executed. Accordingly, the ld. AO framed assessment u/s 147/143(3) of the Act. Aggrieved

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

house) is two-fold : to provide training to the Sikhs in voluntary service and to help banish all distinction of high and low, touchable and untouchable from the Sikhs' minds. b) All human beings, high or low, and of any caste or colour may sit and eat in the Langar. No discrimination on grounds of the country of origin, colour

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

house property and other source income by way of bank interest. Apart from above the assessee is engaged in the business of purchase and sales of immovable properties and investment in immovable property are held as stock in trade and reflected in audited balance sheet and income tax returns year to year. 4. Return of income filed in regular course

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

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 internal

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

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 internal

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

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 internal

SH. MANINDER SINGH CHEEMA,HOSHIARPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, HOSHIARPUR

In the result, the assessee appeal is dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 702/Asr/2013 Assessment Year: 2009-10

89,95,000/- 2. Under the head income from other sources 30,05,000/- Total: 1,20,00,000/- d) Assessee has declared surrendered amount over & above normal profit which was loss of Rs. 44,70,775/-. 6 e) Assessee has not annulled the surrender of Rs. 83,00,000/- by debiting the same in trading account since income

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

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

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid

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

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

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the Id. CIT(A). On consideration of the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception, we are satisfied that the salary, rent, etc., paid