SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

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

u/s 149 of the Act, the reopening of the assessment would be invalid in the eyes of law. The Hon’ble High Court while concluding as hereinabove had after drawing support from the various judicial pronouncements observed as under : “7. As is well known, section 147 of the Act pertains to income escaping assessment. In terms of subsection

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

10 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 inducing the belief. Such a belief has not to be based on mere suspicion but it must be based on information as was held by Hon'ble Supreme Court in the case of Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191. Thus, initiation of proceedings u/s 147 cannot

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

10 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 inducing the belief. Such a belief has not to be based on mere suspicion but it must be based on information as was held by Hon'ble Supreme Court in the case of Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191. Thus, initiation of proceedings u/s 147 cannot

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

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

u/s 147 permissible even if AO gathered reasons to believe that income has escaped assessment from the very same record which has been subject matter of completed asstt. n) 'Hindustan Lever Ltd. v. R.B. Wadkar' [2004] 268 ITR 332/137 Taxman 479 (Bom.), The reasons recorded for reopening the assessment are to be examined on a standalone basis and nothing

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

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

reassessment are held to be devoid of any merits and substance and therefore, same are as such rejected. 12. In ground no. 3 & 4, the assessee has challenged approval granted by the CIT u/s 151 for issuing notice u/s 147 as bad in law. This issue of approval granted u/s 151 of the Income

SHRI NAROTAM SINGH,MANSA vs. INCOME TAX OFFICER WARD -1(4), MANSA

In the result, both the appeals of the assessees are allowed

reassessment proceedings, if the twin conditions prescribed under section 147 of the Act are satisfied. The grounds of appeal are dismissed. 7. Now the assessee is in appeal. 8. Ld. Counsel for the assessee reiterated the submissions made before the authorities below and also moved an application for admission of additional evidences stating therein as under: Sub: Assessment Year

SHRI TARLOCHAN SINGH,MANSA vs. INCOME TAX OFFICER WARD-1(4), MANSA

In the result, both the appeals of the assessees are allowed

reassessment proceedings, if the twin conditions prescribed under section 147 of the Act are satisfied. The grounds of appeal are dismissed. 7. Now the assessee is in appeal. 8. Ld. Counsel for the assessee reiterated the submissions made before the authorities below and also moved an application for admission of additional evidences stating therein as under: Sub: Assessment Year

MESERS SUPERTECH FORGINGS(INDIA) PVT.LTD.,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE IV, JALANDHAR

In the result, the appeal of the Assessee is allowed

section 147 appears to us to ensure that a party cannot get away by willfully making a false statement at the time of original assessment and when that falsity comes to notice, to turn around and say 'you accepted my lie, now your hands are tied and you can do nothing'. It would be a travesty of justice to allow

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

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

u/s. 149(1)(b). I.T.A. No. 356/Asr/2017 10 Assessment Year: 2006-07 iii) That whether the ld.CIT(A) was competent, while deciding a case before him, to give direction to reopen a case for another year, not before him. 3. Rather than specifically addressing the above legal issues, the ld.CIT(A), in his impugned order, has taken a generic view

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

u/s 147 / 148 of the Act , subject to fulfilment of statutory conditions mentioned under the said sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case

SHRIMATI NEETIMA GOYAL,FEROZPUR CANTT. vs. INCOME TAX OFFICER,3(2), FEROZPUR

In the result, appeal of the assessee is allowed on legal ground

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

section 147 and also on the ground that the sanction granted by the JCIT is not in accordance of mandate of law. For this purpose, reliance is placed on the decision in the case of Smt. Prabha Rani Agarwal V. ITO. Copy at pages 1-7 of compendium. 5 6. From the reasons recorded it can be seen that just

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

10. Suman Jeet Agarwal vs. Income-tax Officer [2022] 143 taxmann.com 11 (Delhi)/[2023] 290 Taxman 493(Delhi) [2022] 449 ITR 517 [27.09.2022] Head note reads as follows: Section 149, read with section 148, of the Income-tax Act, 1961 and section 13 of the Information Technology Act, 2000 Income escaping assessment - Time limit for issuance of notice (Validity

INCOME TAX OFFICER, WARD-4(2), JALANDHAR, , CIVIL LINES vs. SH. BARJESH SINGHAL, MODERN COLONY

In the result, the appeal filed by the revenue is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

10 I.T.A. No. 363/Asr/2024 Assessment Year: 2016-17 4.3 Accordingly, the assessment was re-opened u/s 147 of the Act by way of issuance of notice u/s 148 of the Act on 26.03.2021. During the course of re-assessment proceedings, the Assessing Officer has requested the appellant to prove the identity, genuineness and creditworthiness of unsecured loan received

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

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

147, dated 26.03.2013 had in the mean time again disallowed the assessee’s claim for deduction u/s 80IB of the Act. On further appeal, the CIT(A) observed that he had while disposing off the appeal of the assessee for A.Y 2009-10 had upheld the disallowance of the assessee’s claim for deduction that involving identical facts was raised

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

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

147, dated 26.03.2013 had in the mean time again disallowed the assessee’s claim for deduction u/s 80IB of the Act. On further appeal, the CIT(A) observed that he had while disposing off the appeal of the assessee for A.Y 2009-10 had upheld the disallowance of the assessee’s claim for deduction that involving identical facts was raised

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

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

147, dated 26.03.2013 had in the mean time again disallowed the assessee’s claim for deduction u/s 80IB of the Act. On further appeal, the CIT(A) observed that he had while disposing off the appeal of the assessee for A.Y 2009-10 had upheld the disallowance of the assessee’s claim for deduction that involving identical facts was raised

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

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

147, dated 26.03.2013 had in the mean time again disallowed the assessee’s claim for deduction u/s 80IB of the Act. On further appeal, the CIT(A) observed that he had while disposing off the appeal of the assessee for A.Y 2009-10 had upheld the disallowance of the assessee’s claim for deduction that involving identical facts was raised

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

147 of the Act. This is submitted as required. Thanking you, Yours faithfully, M/s DMR Builders Pvt. Ltd. 7.1 Subsequently, in course of assessment proceedings various notices were issued u/s 142(1) , raising various queries and replies to such queries were made by the assessee, necessary directions issued by Additional CIT u/s 144A were considered, and after elaborate discussion

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

147 of the Act. This is submitted as required. Thanking you, Yours faithfully, M/s DMR Builders Pvt. Ltd. 7.1 Subsequently, in course of assessment proceedings various notices were issued u/s 142(1) , raising various queries and replies to such queries were made by the assessee, necessary directions issued by Additional CIT u/s 144A were considered, and after elaborate discussion