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

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

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

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

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