DY . C.I.T, CENTRAL CIRCLE -1,, JALANDHAR vs. SH. RANJIT SINGH , JALANDHAR
In the result, the appeal is allowed
ITA 241/ASR/2017[2009-10]Status: DisposedITAT Amritsar03 Jan 2019AY 2009-10
Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.241/Asr./2017 : Asstt. Year : 2009-10 Dy. Commissioner Of Income Vs Sh. Ranjit Singh, Tax, Central Circle-I, Jalandhar S/O Sh. Mehnga Singh, Vpo-Beas Pind, District-Jalandhar (Appellant) (Respondent) Pan No. Ctjps4497P Co No.23/Asr./2017 : Asstt. Year : 2009-10 Sh. Ranjit Singh, Vs Dy. Commissioner Of Income Tax, S/O Sh. Mehnga Singh, Vpo- Central Circle-I, Jalandhar Beas Pind, District-Jalandhar (Appellant) (Respondent) Pan No. Ctjps4497P Ita No.242/Asr./2017 : Asstt. Year : 2009-10 Dy. Commissioner Of Income Vs Sh. Charan Singh Urf Gurcharan Tax, Central Circle-I, Jalandhar Singh, S/O Sh. Dhanna Singh, Vpo- Sarmastpur, Jalandhar (Appellant) (Respondent) Pan No. Fifps1985G Co No.25/Asr./2017 : Asstt. Year : 2009-10 Sh. Charan Singh Urf Gurcharan Vs Dy. Commissioner Of Income Tax, Singh, S/O Sh. Dhanna Singh, Central Circle-I, Jalandhar Vpo-Sarmastpur, Jalandhar (Appellant) (Respondent) Pan No. Fifps1985G Assessee By : Sh. S. S. Kalra, Adv. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 07.01.2019
For Appellant: Sh. S. S. Kalra, AdvFor Respondent: Sh. Bhawani Shankar, DR
Section 144Section 147Section 148Section 153ASection 153CSection 54B
section 147/148 of the Income
Tax Act, 1961 on the ground that assessment should have been framed u/s 153C of the Income Tax Act, 1961 when documents seized did not belong solely to Sh. Charan
Singh Urf Gurcharan Singh. And that Sh. Charan Singh
Urf Gurcharan Singh was just party to the land sale/purchase transaction, being owner of the land