LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

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

292C or sub-section (4A) of Sec. 132 of the Act. As is discernible from the records, we find that the A.O in his ‘remand report’ that was filed in the course of the proceedings before the CIT(A), had fairly admitted that he had only received a copy of the “agreement to sell”, dated 25.02.2008 from

SMT. GURJEET KAUR,JALANDHAR vs. INCOME TAX OFFICER, WARD- IV (2),, JALANDHAR

The appeal of the assessee is allowed in terms of our

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

292C or sub-section (4A) of Sec. 132 of the Act. As is discernible from the records, we find that the A.O in his ‘remand report’ that was filed in the course of the proceedings before the CIT(A), had fairly admitted that he had only received a copy of the “agreement to sell”, dated 25.02.2008 from

SHRIMATI MEERA AGGARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, JALANDHAR

Bench: Shri L. P. Sahu & Shri Ravish Sood

reassessment can only be made for six assessment years and this assessment year is the seventh assessment year for which no notice under section 153A can be issued which is mandatory for assessment under section 153A of the Act, due to which assessment becomes void. P a g e | 2 ITA No. 511/Asr./2019 A.Y. 2017-18 Smt.Meera Aggarwal

SHRIMATI SUDHA AGGARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, JALANDHAR

Bench: Shri L. P. Sahu & Shri Ravish Sood

reassessment can only be made for six assessment years and this assessment year is the seventh assessment year P a g e | 2 ITA No. 525/Asr./2019 A.Y. 2017-18 Smt.Sudha Aggarwal Vs. ACIT for which no notice under section 153A can be issued which is mandatory for assessment under section 153A of the Act, due to which assessment becomes

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

reassessment proceedings in respect of Assessment Years: 2008-09 and 2009-10 has not been substantiated with corroborative documentary evidences by referring to a particular document forming the basis for the income considered by the ld. CIT(A), being subject to double addition and as against the principal of double taxation. In our view, the ld. CIT(A)’s finding

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

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

reassessment proceedings in respect of Assessment Years: 2008-09 and 2009-10 has not been substantiated with corroborative documentary evidences by referring to a particular document forming the basis for the income considered by the ld. CIT(A), being subject to double addition and as against the principal of double taxation. In our view, the ld. CIT(A)’s finding