D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri R.S. Syal & Shri N.K. Choudhry

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri R.S. Syal & Shri N.K. Choudhry

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA

M/S NICE TELECOM,MANSA vs. THE INCOME TAX OFFICER, WARD 1(4), MANSA

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 153/Asr/2014 Assessment Year: 2007-08

reassess u/s. 147 is assumed upon issue of notice u/s. 148(1) consequent to the recording of reasons u/s. 148(2), and not its’ service (R.K. Upadhyaya v. Shanabhai B. Patel [1987] 166 ITR 163 (SC), also see section

SHRIMATI NEETIMA GOYAL,FEROZPUR CANTT. vs. INCOME TAX OFFICER,3(2), FEROZPUR

In the result, appeal of the assessee is allowed on legal ground

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

section 148(1) 12 is that reassessment shall not be made until there has been service. The requirement of issue of notice is satisfied when a notice is actually issued. In this case, admittedly, the notice was issued within the prescribed period of limitation as March 31, 1970, was the last day of that period. Service under

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

reassessment complete is valid and the Appellants ground is dismissed. Issue on merits: I have gone through the submission made by the Appellant, the Appellant is an Association of Person which has been formed with the object of setting up and I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 1 operating warehousing facility for storage

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

reassessment complete is valid and the Appellants ground is dismissed. Issue on merits: I have gone through the submission made by the Appellant, the Appellant is an Association of Person which has been formed with the object of setting up and I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 1 operating warehousing facility for storage

LATE SMT. MOHINI PURI THROUGH,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arorai.T.A. No. 76/Asr/2013 Assessment Year: 2004-05

163 (SC), holding the initiation of reassessment proceedings per a notice issued in time, but served subsequent, as valid, as also held in NBI Ltd. v. ITO [1982] 136 ITR 679 (Del) and ITO v. Lalchand Aggarwal [2012] 134 ITD 91 (Agra)(TM), i.e., besides the decisions in Jai Hanuman Trading Co. (supra) and Sheo Kumari Devi (supra). Reference

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

163- Original Regn. Deed dated 21.03.2002 regarding Plot 167 No. LR-189, measuring 1 marla 123 sq.ft. situated at 2 nd floor, Model Town, Jalandhar for Rs. 1,50,000/-. Seller : Jasraj Singh, s/o Joginder Singh, r/o Preet Nagar, Jalandhar Purchaser : Jaswinder Singh Bains s/o Gurnail Smgh, r/o NK-4, Bazar Nauhrian, Jalandhar A-1 168- Original Agreement dated

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

163- Original Regn. Deed dated 21.03.2002 regarding Plot 167 No. LR-189, measuring 1 marla 123 sq.ft. situated at 2 nd floor, Model Town, Jalandhar for Rs. 1,50,000/-. Seller : Jasraj Singh, s/o Joginder Singh, r/o Preet Nagar, Jalandhar Purchaser : Jaswinder Singh Bains s/o Gurnail Smgh, r/o NK-4, Bazar Nauhrian, Jalandhar A-1 168- Original Agreement dated

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

163- Original Regn. Deed dated 21.03.2002 regarding Plot 167 No. LR-189, measuring 1 marla 123 sq.ft. situated at 2 nd floor, Model Town, Jalandhar for Rs. 1,50,000/-. Seller : Jasraj Singh, s/o Joginder Singh, r/o Preet Nagar, Jalandhar Purchaser : Jaswinder Singh Bains s/o Gurnail Smgh, r/o NK-4, Bazar Nauhrian, Jalandhar A-1 168- Original Agreement dated

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

163- Original Regn. Deed dated 21.03.2002 regarding Plot 167 No. LR-189, measuring 1 marla 123 sq.ft. situated at 2 nd floor, Model Town, Jalandhar for Rs. 1,50,000/-. Seller : Jasraj Singh, s/o Joginder Singh, r/o Preet Nagar, Jalandhar Purchaser : Jaswinder Singh Bains s/o Gurnail Smgh, r/o NK-4, Bazar Nauhrian, Jalandhar A-1 168- Original Agreement dated

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

163- Original Regn. Deed dated 21.03.2002 regarding Plot 167 No. LR-189, measuring 1 marla 123 sq.ft. situated at 2 nd floor, Model Town, Jalandhar for Rs. 1,50,000/-. Seller : Jasraj Singh, s/o Joginder Singh, r/o Preet Nagar, Jalandhar Purchaser : Jaswinder Singh Bains s/o Gurnail Smgh, r/o NK-4, Bazar Nauhrian, Jalandhar A-1 168- Original Agreement dated

MAJOR SINGH,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

In the result, the assessee’s appeal is partly allowed on the afore-said terms

Bench: Sh. Sanjay Arorai.T.A. No. 426/Asr/2015 Assessment Year: 2005-06

section 147 of the Income Tax Act, 1961 ('the Act' hereinafter) dated 20.3.2013 for the Assessment Year (AY) 2005-06. 2. The appeal raises a legal issue, per an additional ground, as under, which shall therefore be taken a first in-as-much as the same, challenging the assessment as bad in law, goes to the root of the assessment

THE ASSTT. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. M/S KHOSLA INTERNATIONAL, BATALA

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 307/Asr/2016 Assessment Year: 2008-09

reassessment (Venus Industrial Corporation v. Asst. CIT [1999] 236 ITR 742 (P&H)). To say therefore that the present is a case of change of opinion or borrowed satisfaction in view of the audit objection having been raised would not be correct. 6 Asst. CIT v. Khosla International The import of the letter dated 19.08.2011 to the audit cell

SMT. NIRMAL KAUR,AMRITSAR vs. INCOME TAX OFFICER, WARD 1(2), AMRITSAR

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 700/Asr/2017 Assessment Year: 2009-10

reassess is assumed (ref: R.K. Upadhyaya v. Shamabhai P. Patel [1987] 166 ITR 163 (SC); Jai Hanuman Trading Co. v. CIT [1977] 110 ITR 36 (P&H)(FB); CIT v. Sheo Kumari Devi [1986] 157 ITR 13 (Patna)(FB)). Reference in this context be also made to the decision in Grover Nursing Home

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

163 ITD 653 ( Asr ) (iii) ITO vs Sukhvir Singh [2024] 165taxmann.com 197(Asr), (iv) Smt Monika Rani as reported in ITA No. 582/Chd/ 2019 (ITAT Chandigarh), (v) DCIT vs Kissan Fats Ltd ITA NO 407/Chd/2023 (Chandigarh). 15. Moreover, in the instant case the approval granting authority has issued the approval on incorrect factual figure of Rs. 47.77 lakhs, when

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

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

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained