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
1. That the CIT(A) ought to have also decided the issue on merits particularly on account of eviction charges paid, allowability o
indexed cost and exemption allowable u/s 54B of the Act which he has not done by
ITA Nos. 241 & 242/Asr./2017
3
CO Nos. 23 & 25/Asr./2017
Ranjit Singh & Charan Singh simply holding “these grounds