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

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

147, 148 and 149 in the Act of 1961 does not in any way indicate that the legislature intended to depart from or materially alter the position as it emerged from the provisions of section 34 of the old Act regarding notice of reassessment. The Supreme Court held in Banarsi Debi vs. Income-tax Officer (1), that the words, 'service

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

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

32,05,000/- in his bank account during the year under consideration. This information culminated in to issue of notice u/s 148 of Income Tax Act on 21/03/2016 in both the cases after recording reasons that income has escaped assessment. In both the cases assessments were completed by issue of order on 16/12/2016 u/s 143(3) of Manjit Kaur & Baljinder

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

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

32,05,000/- in his bank account during the year under consideration. This information culminated in to issue of notice u/s 148 of Income Tax Act on 21/03/2016 in both the cases after recording reasons that income has escaped assessment. In both the cases assessments were completed by issue of order on 16/12/2016 u/s 143(3) of Manjit Kaur & Baljinder

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 BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

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

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, [***], as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

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

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, [***], as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

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

Section 147 (a) of the Act the Act. (2) If satisfaction is arrived at on the basis of any relevant material, such satisfaction cannot be assailed, Tilak raj bedi vs JCIT (2009) 319 ITR 385-P&H- The power of reassessment can be validly exercised if satisfaction is arrived at after following due procedure that income had escaped assessment. Such

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

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

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

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

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

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

reassessment proceedings were mounted. The levy of penalty was justified hence the grounds of appeal are dismissed.” 30. The Ld. AR contended that the cryptic and non-speaking order passed under section 250(6) by the ld. Commissioner of Income Tax (Appeals), Bathinda in Appeal No. 135-IT/17-18 dated 12.11.2018 is contrary to law and facts of the case