KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

2. That the assessment framed under section 147 is bad in law as the notice under section 148 was issued on 13.04.2021 without adhering to the new procedure applicable from 01.04.2021, specifically without complying with the provisions of section 148A. 3. That the CIT(E) has erred in upholding the addition made by the AO without appreciating the fact that

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

151 by simply writing "Yes, I am Satisfied" is also invalid; reopening of assessment and consequent reassessment are quashed. 11. 426 ITR 228 (Bom) Gateway Leasing Pvt Ltd vs ACIT & Others REASSESSMENT-NOTICE-ONLY REASONS RECORDED BY ASSESSING OFFICER TO BE CONSIDERED-INFORMATION RECEIVED FROM INVESTIGATION WING SHOWING THAT ASSESSEE HAD TRADED IN SHARES WITH BENEFICIARY OF SEARCHED BOGUS COMPANY

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s 143(2) issued on the same day of filing of lTR in response to notice u/s 148, has rendered the impugned assessment as invalid since issuance of such notice u/s 143(2) on same day is invalid. 27. Since

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

In the result, the appeal of the revenue is dismissed

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

reassess such income and also any other income chargeable to tax I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 9 which has escaped assessment and which comes to his/her notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation allowance or any other allowance, as the case

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

In the result, the appeal of the revenue is dismissed

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

reassess such income and also any other income chargeable to tax I.T.A. No. 103 & 104/Asr/202 Assessment Years: 2014-15 and 2017-18 9 which has escaped assessment and which comes to his/her notice subsequently in the course of the proceedings under this section, or re-compute the loss or the depreciation allowance or any other allowance, as the case

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

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

2. That on the facts and in the circumstances of the case, reassessment proceeding cannot be initiated under section 147 for the purpose of enquiry and verification. 3. That on the facts and in the circumstances of-the case, CIT did not recorded satisfaction under Section 151

SUNITA TULI,PATHANKOT vs. ITO WARD-1, PATHANKOT, PATHANKOT

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

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

reassessment was barred by limitation as per sec 149(1)(b), the total cash deposits in two banks actually being Rs.49,76,500/- i.e. below Rs.50 lacs, against Rs.55,89,500/- incorrectly assumed by AO, by wrongly taking the deposits in one account at Rs.15,13,000/- whereas actual deposits in that account were only Rs.9,00,000/-. Thus

SMT..ANURADHA,PATHANKOT vs. INCOME TAX OFFICER WARD-6(1), PATHANKOT

In the result the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

2,11,570/- arising on account of bank FD interest, and sustaining the remaining addition of Rs. 5.61 lakhs on account of peak deposit in bank account. 7. Now the assessee is before the Tribunal on the grounds contained in the memo of appeal and has also filed additional grounds being legal grounds and prayed for its admission in view

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

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

2. That Assessing Officer vide his letter no. CC-I/JAL./153B/CUCB/2018- 19/1952 dated 30.12.2018 sent proposal to Joint Commissioner of Income Tax, Central Range, Jalandhar for approval of draft assessment orders of assessee Sh. Ravinder Singh for A.Y. 2011-12 to 2017-18 u/s 153D of the Income Tax Act. This letter was received in the office of Joint