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

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

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

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

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

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

SHRI SHISH PAL SINGH,JALANHDHAR vs. INCOME TAX OFFICER, WARD 1(4) JALANDHAR

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

section 153C of the Act is not fulfilled in assessee’s case. We incline on the view taken by the DR and the ld ITO. The assessment which was initiated by the ld ITO is correct. So, the additional ground which was taken by the assessee is dismissed. 8. Now here coming to the main ground first we are discussing

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

In the result, all the appeals of the Assessee are allowed

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

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

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

153C is barred by limitation. The assessment order passed under section 153C/143(3) is time barred. 4.2. The assessee filed an appeal before the ld. CIT(A) with the following grounds which are reproduced hereunder: I.T.A. Nos. 436 & 437/Asr/2018 9 & Others Group of cases “1. That the order passed by the ld. Assessing Officer dated 22.03.2016, is against