SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

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

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, [***], as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

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

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, [***], as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

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

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

282 of the Income Tax Act, 1961. (ii) The satisfaction of the Joint Commissioner of Income Tax on the reasons recorded which is mandatory in accordance with the provisions of Section 151(2), has not been recorded in accordance with the procedure laid down under the Act. (iii) The provisions of Section 45(3) are also not applicable because

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

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

282 of the Income Tax Act, 1961. (ii) The satisfaction of the Joint Commissioner of Income Tax on the reasons recorded which is mandatory in accordance with the provisions of Section 151(2), has not been recorded in accordance with the procedure laid down under the Act. (iii) The provisions of Section 45(3) are also not applicable because

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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

282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made