THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN

In the result, the appeal bearing ITA No

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

revision u/s 263. 5. The Learned CIT A has erred in law and facts and circumstances of the case by not declaring reassessment u/s 147

JALALABAD SOLVEX PRIVATE LTD,JALALABAD vs. PR COMMISSIONER OF INCOME TAX , AMRITSAR-1, PR COMMISSIONER OF INCOME TAX

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

reassessment of proceedings read with section assessment filed by 147 the assessee 8 I.T.A. No. 117/Asr/2024 Jalalabad Solvex Pvt. Ltd. v. Pr. CIT iv 08-12- Notice under The assessee has 2021 section 142(1) filed the required information in the Notice under section 142(1) issued on 08- 12- reply dated 2021 asking for the information:- 02/01/2022 and 28/02/2022

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

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

revision. An administrative order may or may not be, A order of assessment is subject to exercise of an order of a revisional jurisdiction under section 263” 9. The counsel argued that as per the provisions of section 263 r.w.s. 2(7A) and section 271D of the Income Tax Act, 1961 (supra), the Pr. CIT has no power to review

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

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

revision. An administrative order may or may not be, A order of assessment is subject to exercise of an order of a revisional jurisdiction under section 263” 9. The counsel argued that as per the provisions of section 263 r.w.s. 2(7A) and section 271D of the Income Tax Act, 1961 (supra), the Pr. CIT has no power to review

GURMAIL DASS SIDDHAR (DECEASED) THRU LH NIRANJAN KAUR(WIDOW),HOSHIARPUR vs. ITO W-1 , HOSHIARPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 352/Asr/2024 Assessment Year: 2009-10 Shri Gurmail Dass Siddhar Vs. Ito, Ward- 1, (Deceased) Through L/H Smt. Hoshiarpur. Niranjan Kaur, Widow Garshankar, Ward No. 2 Near Banga Road Octroi, Garshankar, Hoshiarpur. [Pan:-Bwzps4561C] (Appellant) (Respondent) Appellant By None (Adjournment Application) Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 13.11.2025 27.11.2025 Date Of Pronouncement

revision before the jurisdictional PCIT, Jalandhar and vide 263 order dated 23.01.2019 assessment was set aside back to the files of the AO for fresh adjudication in compliance to the 263 order. 4.2 However, said order u/s 263 dated 23.01.2019 was appealed against before the Hon’ble ITAT, Amritsar Bench, and the tribunal vide order dated 13.05.2022 in I.T.A

SHRI KULDIP SINGH,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee is dismissed

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

revision u/s 263. 3. That the ld. ITO having taken his view in reassessment, to accept cash deposited in bank as trading transactions to assess net profit thereon, the ld. PCIT erred in setting aside the order simply for making roving enquiries. 4. That the order under appeal is wholly against law and facts of the case

KAISER INDUSTRIES LIMITED ,SAMBA vs. PRINCIPAL COMMISSONER OF INCOME TAX-1, SRINAGAR

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

reassessment proceeding and was satisfied that no income has escaped ITA Nos. 20&21/Asr/2021 7 Kaiser Industries Ltd. v. Pr.CIT assessment. The Ld. PCIT, Srinagar has set aside the order passed by Ld. A.O. u/s 143(3) read with section 147 of the I.T. Act, 1961 dated 20.12.2017 with the directions to the A.O to reframe the assessment

KAISER INDUSTRIES LIMITED,SAMBA vs. PRINCIPAL.COMMISSIONER OF INCOME TAX-1, SRINAGAR

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

reassessment proceeding and was satisfied that no income has escaped ITA Nos. 20&21/Asr/2021 7 Kaiser Industries Ltd. v. Pr.CIT assessment. The Ld. PCIT, Srinagar has set aside the order passed by Ld. A.O. u/s 143(3) read with section 147 of the I.T. Act, 1961 dated 20.12.2017 with the directions to the A.O to reframe the assessment

SHRI SUCHHA SINGH THROUGH L/R RANJIT SINGH,KAPUTHALLA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

u/s 263 by Ld. Pr. Commissioner of Income Tax, Jalandhar-1 (Pr. CIT) for the Assessment Year (AY) 2011-12 vide impugned order dated 23-03-2021 proposing revision of an assessment as framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s. 147 of the Act on 25-12-2018. 2. The Ld. AR advanced arguments supporting the assessment

SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

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

147 as also the additions made in order dt.27.12.2018, having close bearing on purchases doubted by PCIT, was pending, the jurisdiction u/s.263 could not be invoked in law. I.T.A. No.17/Asr/2021 3 Assessment Year: 2011-12 4. That when all the relevant details and documents were filed in reassessment, and examined by the ld. lTO qua the issues as per 'reasons

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

revision, in disguise and seek relief or claim relief in respect of items not claimed in the original assessment proceedings, unless relatable to "escaped income" and re-agitate the concluded matters. Even in cases where the claims of the assessee during the course of re-assessment proceedings relating to the escaped assessment are accepted, still the allowance of such claims