SHRI CHANDAN BHARDWAJ,TARN TARAN vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, AMRITSAR

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

4)/23(2) of the Indian Income-tax Act, 1922 or under Section 142(1)/143(2) of the Income Tax Act, 1961. No.________ dated ……… (c) Have concealed the particulars of your Income or furnished inaccurate particulars of such Income. You are hereby requested to appear before me at Amritsar on 11.08.2016 at 12:30 p.m. and show cause

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH. KASTURI LAL MAHAJAN,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH. KASTURI LAL MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

THE INCOME TAX OFFICER, JALANDHAR vs. SH. SARWAN SINGH PHILLAUR, JALANDHAR

In the result, the appeal of the Revenue is dismissed and appeal filed by the assessee stands allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08

section 54 of the Act, the entire capital gain arising from the assets from the transfer of land had escaped assessment. Therefore, he issued notice u/s 148 of the Act and made addition of the capital gains of Rs. 1,83,75,000/- in the hands of the assessee. 4. On appeal, the Ld. CIT(A) dismissed the appeal

SH. SARWAN SINGH PHILLAUR,JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the Revenue is dismissed and appeal filed by the assessee stands allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08

section 54 of the Act, the entire capital gain arising from the assets from the transfer of land had escaped assessment. Therefore, he issued notice u/s 148 of the Act and made addition of the capital gains of Rs. 1,83,75,000/- in the hands of the assessee. 4. On appeal, the Ld. CIT(A) dismissed the appeal

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

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

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

41 ITR 12 (SC); Kantamani Vankata Narayana & Sons (supra)), while here both the limbs form part of the same section and, as apparent from the reading of, inter alia, Explanation 1 thereto, form part of the same charge. 3.6 Next may be discussed the assessee’s reliance on the decision in Manjunatha Cotton & Ginning Factory (supra). The said reliance

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

41<^H./PAN NO: AAFCS271 IN Ul^^ff/Respondent Appellant ( HybridHearing ) <|v1'tdcbl Revenue by :Mrs. Neelam Sharma, Sr.DR ^/Assessee by : Shri P.N. Arora, Advocate 4^ cTFffe/Date of Hearing 26.12.2024 : BUVrTW yft dffRsf/Date of Pronouncement : 2-^2025 OH^WOrder Per Krinwant Sahay, AM: Appeal in this case has been filed by the Assessee against the order dated 06.11.2023passed by Commissioner

THE HALDHAR FOODS(P) LTD.,FEROZPUR CANTT vs. INCOME TAX OFFICER, WARD-III(5), FEROZPUR

In the result, the appeal i

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

41[section 271, section 271A, 42[section 271AA,] section 271B42[, section 271BA], 43[section 271BB,] section 271C, 44[section 271CA,] section 271D, section 271E, 45[section 271F, 46[section 271FA,] 46a[section 271FAB,] 47[section 271FB,] 48[section 271G,]] 48a[section 271GA,] 49[section 271H,] 49a[section 271-I,] clause (c) or clause (d) of sub-section