SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

23. In the present cases, since the appellant-assessees have made disclosure in survey in two hands of the group (Father and Son), paid taxes and accordingly, files ITR and hence, in our view, the assessee must be allowed credit of income surrendered in hands of both the assesses, otherwise it would amount to impermissible double taxation

SHRI H.K. GANDOTRA,GURGAON vs. THE INOCME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 594/Asr/2014 Assessment Year: 1997-98

23,262 vide order u/s.143(3) r/w s.147 dated 26.03.2002. Penalty preceding u/s. 271(1)(c) were also initiated. The assessment was carried in appeal successively before the first and the second appeal authority. The assessee was, however, unsuccessful, i.e., apart from, as it appears, an addition for Rs. 8.76 lacs toward investment on the construction of a residential house

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

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

section 153D of the Act. Accordingly, the quantum appeal is not sustained as per the order of the ITAT, Amritsar Bench bearing ITA No. 112 to 118/Asr/2018 date of pronouncement 16.08.2021. So, the notice initiated by the ld. AO was duly deviated from the fact which is not at all sustained after the order of the ITAT, Amritsar Bench

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

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

section 153D of the Act. Accordingly, the quantum appeal is not sustained as per the order of the ITAT, Amritsar Bench bearing ITA No. 112 to 118/Asr/2018 date of pronouncement 16.08.2021. So, the notice initiated by the ld. AO was duly deviated from the fact which is not at all sustained after the order of the ITAT, Amritsar Bench

INCOME TAX OFFICER ( TDS) -1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

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

section 153D of the Act. Accordingly, the quantum appeal is not sustained as per the order of the ITAT, Amritsar Bench bearing ITA No. 112 to 118/Asr/2018 date of pronouncement 16.08.2021. So, the notice initiated by the ld. AO was duly deviated from the fact which is not at all sustained after the order of the ITAT, Amritsar Bench

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

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

section 153D of the Act. Accordingly, the quantum appeal is not sustained as per the order of the ITAT, Amritsar Bench bearing ITA No. 112 to 118/Asr/2018 date of pronouncement 16.08.2021. So, the notice initiated by the ld. AO was duly deviated from the fact which is not at all sustained after the order of the ITAT, Amritsar Bench