SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

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

14. As per the sub-section (1) of section 282 thus, the service of notice or summons, etc. may be made by delivering or transmitting a copy to the person named, inter alia as per clause (a) by post or by such courier service as may be approved by the Board or in such manner as provided under the Code

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

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

reassessment beyond the period prescribed by sub-s. (2), unless the case fell under any of the other sub-sections under s. 153 or other provision extending the said period of limitation. No such provision is brought to notice. The only provision relied upon is cl. (ii) in sub-s. (3). Clause (ii) contemplates a situation where certain orders have

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

14 17. Further, during the argument the assessee has submitted that by the amendment, w.e.f., 01.06.1999, clause 2 in section 12AA was inserted with the following effect page 21 is as under: “2. Every order granting or refusing registration under clause (b) of sub- section (1) shall be passed before the expiry of six months from

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

14 17. Further, during the argument the assessee has submitted that by the amendment, w.e.f., 01.06.1999, clause 2 in section 12AA was inserted with the following effect page 21 is as under: “2. Every order granting or refusing registration under clause (b) of sub- section (1) shall be passed before the expiry of six months from

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

14 17. Further, during the argument the assessee has submitted that by the amendment, w.e.f., 01.06.1999, clause 2 in section 12AA was inserted with the following effect page 21 is as under: “2. Every order granting or refusing registration under clause (b) of sub- section (1) shall be passed before the expiry of six months from

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

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

2(40) of the Act, under the accepted canons of construction, wherever those words are used, the meaning given in the definition clause must be substituted. This has also to be considered in the light of the fact that at several places the assessment under s. 143 or s. 144 has been used in contradistinction with reassessment under

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

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

2(40) of the Act, under the accepted canons of construction, wherever those words are used, the meaning given in the definition clause must be substituted. This has also to be considered in the light of the fact that at several places the assessment under s. 143 or s. 144 has been used in contradistinction with reassessment under

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

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

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even