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

SH. VIKRANT KANSHAL,BATHINDA vs. THE ICNOMET-AX OFFICER,, BATHINDA

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 367/Asr/2014 Assessment Year: 2008-09

reassessment proceedings, was not pressed during hearing, with the ld. AR making an endorsement to that effect on the appeal memo. 3.2 We, next, consider the merits of the impugned addition, since sustained. Even as observed by the Bench during hearing, it is wholly incorrect to say, and which forms the basis of the assessee’s legal stand assumed before

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, JALANDHAR vs. SHRI SUMAN AGGARWAL, JALANDHAR

The appeal of the Revenue is dismissed and the CO filed by the assessee is dismissed being infructuous

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 101/Asr/2018 Assessment Year: 2009-10

69B of the Income Tax Act, 1961 ignoring the content of the seized document. 2. Whether on the facts and circumstances of the case, the Ld. CIT(A) is right in allowing relief to the assessee when seized document clearly indicates that the rate recorded in the registered sale deed was much lower than the rate mentioned in the agreement