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

27-12-2016 is bad in law on account of invalid initiation of reassessment proceedings on following grounds: - a. That Ld. AO did not have 'reason to believe' as postulated in section 147 of the Act to draw an opinion that the income of the assessee for the year under consideration has escaped from assessment. b. That there

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

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

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

27. Copy of sale deed in the name of Harjit Singh dated 28/03/2014 160-163 stamp duty document no.A493818 28. Copy of sale deed in the name of Harjit Singh dated 28/03/2014 164-167 stamp duty document no.A221692 29. Copy of Power of Attorney executed on 17.02.2012 by Sh. Harjit 48-54 Singh in favour of the appellant giving right

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

J&K)-180001 PAN: AAAJJ0397H (Appellant) (Respondent) Appellant by : None Shri Nakul Aggarwal, Sr. DR Respondent by Date of Hearing : 07/06/2023 Date of Pronouncement : 13/06/2023 ORDER Per Dr. M. L. Meena, AM: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dtd. 12/08/2020, wherein the assessee has raised the following grounds

SHRI BABBU SINGH S/O SHRI NACHHATER SINGH,BATHINDA vs. INCOME TAX OFFICEER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

J. K. Gupta, Adv. & Sh. Jyotsna, C. A. Respondent by Sh. Charan Dass, D. R. Date of Hearing 13.07.2021 Date of 20.07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal filed by the assessees are directed against the order dated 20.01.2019 passed by the Ld. Commissioner of Income Tax (Appeals), Bathida in respect of A.Y. 2010-11 on the following

SHRI NACHHATER SINGH S/O SHRI GURBAKSH SINGH,BATHINDA vs. INCOME TAX OFFICEER , BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

J. K. Gupta, Adv. & Sh. Jyotsna, C. A. Respondent by Sh. Charan Dass, D. R. Date of Hearing 13.07.2021 Date of 20.07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal filed by the assessees are directed against the order dated 20.01.2019 passed by the Ld. Commissioner of Income Tax (Appeals), Bathida in respect of A.Y. 2010-11 on the following

SHRI.BOOTA SINGH S/O. SH. NACHATER SINGH, BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

J. K. Gupta, Adv. & Sh. Jyotsna, C. A. Respondent by Sh. Charan Dass, D. R. Date of Hearing 13.07.2021 Date of 20.07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal filed by the assessees are directed against the order dated 20.01.2019 passed by the Ld. Commissioner of Income Tax (Appeals), Bathida in respect of A.Y. 2010-11 on the following

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

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

2 SCC 38(SC) (iii) CIT v. Panna Devi Saraogi (1970) 78 ITR 728 (Cal) (iv) Smt. Ritu Devi v. CIT (2004) 141 Taxman 559 (Mad) (v) M. Mohd. Ishaq v. CIT (1995) 27 ITR 510, 513 (Punj) (vi) Ponkunnam Traders v. Addl. ITO (1972) 83 ITR 508 (Ker) (vii) Addl. ITO Ponkunnam Traders (1976) 102 ITR 366 (Ker) (viii

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -3,, SRINAGAR vs. M/S JYOTI LIMITED , SRINAGAR

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

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

J & K, Jammu, [in brevity the CIT (A)] bearing appeal No. 288/2016-17 date of order 28.06.2017, the order passed u/s 250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2014-15.The impugned order was emanated from the order of the ld. Assistant Commissioner of Income Tax, I.T.A. No.612/Asr/2017 2 Assessment Year: 2014-15 Circle-3, Srinagar

MESERS SHREE BHAGWATI COTTON TRADERS,BATHINDA vs. INCOME TAX OFFICER,WARD 1 (2), BATHINDA

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

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

J ".80.000/- on 14.11.2008) into the bank account No. 0681 1131000314 with Oriental Bank of Commerce, City Thana Road, Sirsa maintained in the name of Sh. Varinde Kumar. Prop. M/s Partap Enterprises, Shop No. 15, Additional Mandi, Sirsa. Thes amounts have been withdrawn is cash by Sh. Varinder Kumar, I.T.A. No. 479/Asr/2018 7 &I.T.A. No. 480/Asr/2018 Prop. M/s Parta Enterprises

INCOME TAX OFFICER,WARD 1 (2), BATHINDA vs. MESERS SHREE BHAGWATI COTTON TRADERS ,, BATHINDA

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

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

J ".80.000/- on 14.11.2008) into the bank account No. 0681 1131000314 with Oriental Bank of Commerce, City Thana Road, Sirsa maintained in the name of Sh. Varinde Kumar. Prop. M/s Partap Enterprises, Shop No. 15, Additional Mandi, Sirsa. Thes amounts have been withdrawn is cash by Sh. Varinder Kumar, I.T.A. No. 479/Asr/2018 7 &I.T.A. No. 480/Asr/2018 Prop. M/s Parta Enterprises

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.”

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, Accountant Member: 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

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.”

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, Accountant Member: 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

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.”

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, Accountant Member: 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

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.”

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, Accountant Member: 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

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.”

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, Accountant Member: 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

SHRI BILAS CHAND,BATHINDA vs. INCOME TAX OFFICER, WARD1(1), BATHINDA

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arorai.T.A. No. 399/Asr/2018 Assessment Year: 2016-17

J. K. Gupta (Adv.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 22.02.2019 Date of Pronouncement: 29.04.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals), Bathinda ('CIT(A)' for short) dated 24.5.2018, dismissing the assessee’s appeal contesting his assessment u/s. 143(3) read

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

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

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

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons