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20 results for “reassessment u/s 147”+ Section 153Cclear

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Key Topics

Section 153C53Section 153A27Section 153D25Section 14821Addition to Income20Section 6819Section 14716Section 56(1)(vii)15Section 132

SHRI SHISH PAL SINGH,JALANHDHAR vs. INCOME TAX OFFICER, WARD 1(4) JALANDHAR

ITA 309/ASR/2017[2008-09]Status: DisposedITAT Amritsar28 Feb 2022AY 2008-09

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153CSection 250(6)

section 153C of the Act is not fulfilled in assessee’s case. We incline on the view taken by the DR and the ld ITO. The assessment which was initiated by the ld ITO is correct. So, the additional ground which was taken by the assessee is dismissed. 8. Now here coming to the main ground first we are discussing

9
Reopening of Assessment5
Search & Seizure5
Reassessment4

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

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

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

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

u/s 132(1)( c ) which has to have been discovered during search. “Assessment of Income of any other person. 153C. [(1) [Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, "belongs

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 337/ASR/2017[2007-08]Status: DisposedITAT Amritsar27 Mar 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

u/s 132 of the Income Tax Act, 1961, was carried out at the residential premises of Sh. Dinesh Kumar Auluck, 136- Seth Hukum Chand Colony, Near DAV College, Jalandhar on 05.12.2012. During the course of search, certain loose documents were found and seized as per Annexure A-1 to A-5 to the Panchnama drawn at the conclusion

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 338/ASR/2017[2008-09]Status: DisposedITAT Amritsar27 Mar 2019AY 2008-09

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

u/s 132 of the Income Tax Act, 1961, was carried out at the residential premises of Sh. Dinesh Kumar Auluck, 136- Seth Hukum Chand Colony, Near DAV College, Jalandhar on 05.12.2012. During the course of search, certain loose documents were found and seized as per Annexure A-1 to A-5 to the Panchnama drawn at the conclusion

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 339/ASR/2017[2009-10]Status: DisposedITAT Amritsar27 Mar 2019AY 2009-10

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

u/s 132 of the Income Tax Act, 1961, was carried out at the residential premises of Sh. Dinesh Kumar Auluck, 136- Seth Hukum Chand Colony, Near DAV College, Jalandhar on 05.12.2012. During the course of search, certain loose documents were found and seized as per Annexure A-1 to A-5 to the Panchnama drawn at the conclusion

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 340/ASR/2017[2010-11]Status: DisposedITAT Amritsar27 Mar 2019AY 2010-11

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

u/s 132 of the Income Tax Act, 1961, was carried out at the residential premises of Sh. Dinesh Kumar Auluck, 136- Seth Hukum Chand Colony, Near DAV College, Jalandhar on 05.12.2012. During the course of search, certain loose documents were found and seized as per Annexure A-1 to A-5 to the Panchnama drawn at the conclusion

JASWINDER SINGH BAINS ALIA JAZZY B,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 341/ASR/2017[2013-14]Status: DisposedITAT Amritsar27 Mar 2019AY 2013-14

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 337/Asr./2017 : Asstt. Year : 2007-08 Ita No. 338/Asr./2017 : Asstt. Year : 2008-09 Ita No. 339/Asr./2017 : Asstt. Year : 2009-10 Ita No. 340/Asr./2017 : Asstt. Year : 2010-11 Ita No. 341/Asr./2017 : Asstt. Year : 2013-14 Jaswinder Singh Bains Alia Vs Dy. Commissioner Of Income Jazzy B, 10, Seiyu Complex, Tax, Central Circle-Ii, Model Town, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Amzps7517F Assessee By : Sh. J. S. Bhasin, Adv. Revenue By : Sh. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 28.03.2019 Order Per N. S. Saini: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Jalandhar All Dated 14.03.2017 For The Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2013-14. 2. The Assessee Has Raised Additional Ground Of Appeal In The Assessment Years 2007-08 & 2008-09 Which Reads As Under: “That The Notice Issued U/S 153C For This Year, Not Being Consistent With The First Proviso To Section 153C, Is Illegal & The Consequential Order Under Appeal, Passed Thereupon Is Also Illegal.”

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. M. P. Singh, CIT DR
Section 132Section 153C

u/s 132 of the Income Tax Act, 1961, was carried out at the residential premises of Sh. Dinesh Kumar Auluck, 136- Seth Hukum Chand Colony, Near DAV College, Jalandhar on 05.12.2012. During the course of search, certain loose documents were found and seized as per Annexure A-1 to A-5 to the Panchnama drawn at the conclusion

M/S HOLY FAITH INTERNATIONAL PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 181/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.181/Asr./2017 : Asstt. Year : 2008-09 M/S Holy Faith International Vs Deputy Commissioner Of Income Tax, Pvt. Ltd., Mbd House, Central Circle-Ii, Railway Road, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaach6111J Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 15.01.2019 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 20.03.2017 Of Ld. Cit(A)-I, Jalandhar. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Worthy Commissioner Of Income Tax (A)-1, Jalandhar Has Erred In Dismissing The Appeal Filed By The Assessee. 2. That The Ld. Cit(A) Has Erred In Confirming The Contention Of The Assessing Officer In Reopening The Case U/S 148 Of The Income Tax Act And, Thus, Framing Of Assessment U/S 147 R.W.S.143(3)/153C At An Income Of Rs. 4,95,13,441/- Against The Returned Income Of Rs. 4,63,33,441/-. 3. That The Ld. Cit(A) Has Erred In Not Considering That There Was No Reason To Believe That The Income Of The

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Bhawani Shankar, DR
Section 131Section 132Section 147Section 148Section 153C

section 147 is not satisfied with regard to reopening the case beyond 4 years. Now, the point wise explanation of the above points are provided as under: 1.4 It is submitted that the case of the assessee has already been assessed u/s 153C/143(3) of the Act and the then Ld. AO has applied his mind while framing his assessment

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

D.C.I.T, CENTRAL CIRCLE-1,, JALANDHAR vs. SH. CHARAN SINGH, JALANDHAR

In the result, the appeal is allowed

ITA 242/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

M/S. PUNJAB IRON & STEEL COMPANY LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assesse is allowed

ITA 75/ASR/2023[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: NoneFor Respondent: Sh. S. R. Kaushik, CIT DR
Section 153ASection 68

153C and same can be verified from AO’s record. However, the Assessing Officer for the reasons best known to him accepted the 2 cash creditors but did not accept the amount received from Mrs. Vinod Khanna. He even did not revert back to the assessee asking that he is not accepting the same unless assessee filed confirmation

KUNDAN JEWELLERS PRIVATE LIMITED,GANDHI CHOWK, SADAR BAZAR, MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal of the assessee is allowed

ITA 284/ASR/2025[2014-15]Status: DisposedITAT Amritsar06 Apr 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A. R
Section 147Section 148Section 153CSection 250Section 69A

153C goes to the root of assumption of jurisdiction and since the very basis of the initiation of proceedings 4 I.T.A. No. 284/Asr/2025 Assessment Year: 2014-15 have wrongly been initiated u/s 148, the proceedings as initiated by issuance of notice u/s 148 deserves to be quashed." 5. Brief facts emerging from records are that the assessee company is engaged

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

153C should be based on incriminating material found during search. Copy of the decision is enclosed at page no. 63 to 70 [please see para no. 12.2 on the reverse of page no. 69]. ITA 728-731/Amr/2019 9 (d) CIT vs. Kabul Chawla - 380 ITR 573 (Delhi High Court): The action of the ITAT in deleting the addition u/s

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

153C should be based on incriminating material found during search. Copy of the decision is enclosed at page no. 63 to 70 [please see para no. 12.2 on the reverse of page no. 69]. ITA 728-731/Amr/2019 9 (d) CIT vs. Kabul Chawla - 380 ITR 573 (Delhi High Court): The action of the ITAT in deleting the addition u/s

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

153C should be based on incriminating material found during search. Copy of the decision is enclosed at page no. 63 to 70 [please see para no. 12.2 on the reverse of page no. 69]. ITA 728-731/Amr/2019 9 (d) CIT vs. Kabul Chawla - 380 ITR 573 (Delhi High Court): The action of the ITAT in deleting the addition u/s

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 7/ASR/2020[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

SHRI RAVINDER SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 9/ASR/2020[2017-18]Status: DisposedITAT Amritsar26 Jul 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 5/ASR/2020[2012-13]Status: DisposedITAT Amritsar26 Jul 2023AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 6/ASR/2020[2013-14]Status: DisposedITAT Amritsar26 Jul 2023AY 2013-14

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 8/ASR/2020[2016-17]Status: DisposedITAT Amritsar26 Jul 2023AY 2016-17

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

153C and 143(3), is required to take approval from the Joint C.I.T. under Section 153D of the Act, if the Assessing Officer is below the rank of Joint C.I.T. For the purpose of approval, the Approving Authority is required to see all search material including incriminating material, seized documents, appraisal reports, enquiries made by the investigation wing and various