THE BABA NAG RICE & GENRAL MILLS,AMRITSAR. vs. THE COMMISSIONER OF INCOME TAX, AMRITSAR.

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 375/Asr/2016 Assessment Year: 1998-99

147. There being no default in terms of section 234B(1) in the present case, no additional interest u/s. 234B(3) could have been charged in reassessment, which therefore is a mistake apparent from record liable for rectification. Reliance is placed on the decision in Datamatics Ltd. v. Asst. CIT [2008] 299 ITR (AT) 286 (Mum). The Revenue rebuts this

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri R.S. Syal & Shri N.K. Choudhry

147 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]] or section 150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri R.S. Syal & Shri N.K. Choudhry

147 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]] or section 150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

Bench: Shri R.S. Syal & Shri N.K. Choudhry

147 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]] or section 150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section

SH. JASPAL SINGH S/O SH. SWARAN SINGH,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arorai.T.A. No. 445/Asr/2016 Assessment Year: 2004-05

147 of the Income Tax Act, 1961 ('the Act' hereinafter) vide order dated 21.12.2011 for the Assessment Year (AY) 2004-05. 2. The appeal is delayed by a period of 87 days, having been filed on 29.08.2016 as against the due date of 03.06.2016. The condonation application dated 11.10.2016 explains the delay as on account of the assessee having moved

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

reassessment" cannot be reduced beyond the income originally assessed. 5.3 In view of that matter, we find no infirmity in the order of the Ld. CIT(A) on the issue of confirming the finding of the AO in not accepting the loss return claim on account of carry forward of losses by the assessee and hence, no interference is called

MESERS SHREE BHAGWATI COTTON TRADERS,BATHINDA vs. INCOME TAX OFFICER,WARD 1 (2), BATHINDA

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

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

147 by issuing the notice u/s 148 of the Act only on the basis of information received from the Investigation Wing was not valid. Accordingly, the reassessment framed by the AO is quashed. ” I.T.A. No. 479/Asr/2018 10 &I.T.A. No. 480/Asr/2018 h. Further, it has been held that reasons should be discernible from the material record in the following cases

INCOME TAX OFFICER,WARD 1 (2), BATHINDA vs. MESERS SHREE BHAGWATI COTTON TRADERS ,, BATHINDA

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

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

147 by issuing the notice u/s 148 of the Act only on the basis of information received from the Investigation Wing was not valid. Accordingly, the reassessment framed by the AO is quashed. ” I.T.A. No. 479/Asr/2018 10 &I.T.A. No. 480/Asr/2018 h. Further, it has been held that reasons should be discernible from the material record in the following cases

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

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

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

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

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

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

section 147 of the act. Since, no addition made on the ground of reasons recorded, hence, the additions would not sustain.In support, he placed reliance on the judgement of the coordinate Amritsar Bench in the case of Gaurav Joshi versus Income Tax Officer in ITA No.274 ASR 2018 order dated Jan.16, 2019; [2019] 174 DTR 0353(Asr)Trib) where

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

u/s 171D and 271E passed by the JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is categorically empowered for the penalty performance, being the quasi judicial action; that the Ld. PCIT while cancelling the penalty order, passed Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner of Income

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

u/s 171D and 271E passed by the JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is categorically empowered for the penalty performance, being the quasi judicial action; that the Ld. PCIT while cancelling the penalty order, passed Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner of Income

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

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.”

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

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.”

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

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.”

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

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.”

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

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.”

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