SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

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

reassessment proceedings even when intimation under section 143(1) had been issued.” Manjit Kaur & Baljinder Singh v. ITO b) A.L.A. Firm v. CIT [1991] 189

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

189 ITR 285(sc) -The expression 'information' in the context in which it occurs must, in our judgment, mean instruction or knowledge derived from an external source concerning facts or particulars, or as to law relating to a matter bearing on the assessment.. .Jurisdiction of the Income-tax Officer to reassess income arises if he has in consequence

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

In the result, both the appeals of the assessees are allowed

section 45(3) of Income Tax Act could not have been applied in his case. In A.L.A. Firm v. CIT [1991] 189 ITR 285 (SC), a similar issue of capital gains was before the Assessing Officer and it was held that the jurisdiction of the Income-tax Officer to reassess

SHRI TARLOCHAN SINGH,MANSA vs. INCOME TAX OFFICER WARD-1(4), MANSA

In the result, both the appeals of the assessees are allowed

section 45(3) of Income Tax Act could not have been applied in his case. In A.L.A. Firm v. CIT [1991] 189 ITR 285 (SC), a similar issue of capital gains was before the Assessing Officer and it was held that the jurisdiction of the Income-tax Officer to reassess

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

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

189 to 194 of judgment set. V. Judgment of Hon’ble ITAT Chandigarh Bench in the case of Smt. Charanjit Kaurreported in 88 ITR (Trib.) 414 copy placed at pages 195 to 199 of judgment set. 15. Thus, wrong reason to believe have been formed to initiate the proceedings u/s 148 as, there is no nexus with the formation

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

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

reassessment proceedings cannot be initiated u/s 147 for the purpose of enquiry or verification. The counsel placed reliance on the following judgments as per Case Law index reproduced here under: 6 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO 7 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO 8. Per contra, the defendant ld. DR has raised strong

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

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30.03.2014 for Assessment Year (A.Y.) 2008-09. 2. The appeal challenges the impugned order on the twin aspects on which the ld. CIT(A) has quashed the assessment, i.e., (i) that the reopening is invalid as a notice u/s. 148(1), issued

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

sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case his objection is against the reopening on the basis of information passed on by the DDIT investigation

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

189 (Del) and CIT v. C. Palaniappan [2011] 55 DTR 81 (Mad), that the reassessment proceedings could not be struck down on the basis of the claim of non-receipt of notice u/s. 148 where the assessee had complied with the notice u/s. 148(1). The raising of the objection of the service by the assessee, which he does

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

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

section is very wide, but at the same time it cannot be stated to be a plenary power. The AO can assume jurisdiction under the said provision provided there is sufficient material before him. He cannot act on the basis of his whim and fancy, and the existence of material must be real. Further, there must be nexus between

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

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

section is very wide, but at the same time it cannot be stated to be a plenary power. The AO can assume jurisdiction under the said provision provided there is sufficient material before him. He cannot act on the basis of his whim and fancy, and the existence of material must be real. Further, there must be nexus between

MR. GHULAM NABI BEIGH,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(1),, SRINAGAR

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arorai.T.A. No. 538/Asr/2017 Assessment Year: 2008-09

section 147. There is, in any case, no reference to the interest income in the reasons recorded for me to consider the impact thereof. 5.3 In my view, therefore, it is a case of reason to suspect. There is no material on record with the AO to form a reason to believe escapement of ‘income’ from assessment, which must inform

INCOME TAX OFFICER, WARD-4(2), JALANDHAR, , CIVIL LINES vs. SH. BARJESH SINGHAL, MODERN COLONY

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

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

section 147(b) on basis of factual information given by internal audit party was valid in law" (ii) Usha International Ltd, vs Assessee on 9 March, 2015 (ITAT Delhi) -As this tangible material, in the shape of audit objection, came into existence after the completion of the original assessment and led to the initiation of reassessment, we hold this report