SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21

119 of the Act dated 11.01.2021. The appellant filed this audit report on 25th March 2021, which was 69 days overdue. The timely submission of Form 10B is crucial as it provides essential details regarding the compliance of the trust or institution with the requirements set out under Section 11, including the proper application of income for charitable

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee is therefore partly allowed

119; or (d) the order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person.]” 10. Interpreting section 263(1), the proposition that to invoke revisionary jurisdiction, the assessing officers order must be found

PANKAJ JINDAL CONTRACTOR,MANSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA, BATHINDA

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

68 on a/c of difference in ledger balance with one Ramesh Kumar & Co). 4. The matter carried in first appeal has been dismissed by the ld. CIT(A) by upholding both the additions on merits by observing as follows: “In view of the above facts, it is pertinent to note that the assessee has made cash payments on various dates

ANBHAO PARKASH S/O DARSHAN LAL, VILLAGE VEERE WALA KALAN, FARIDKOT,FARIDKOT vs. INCOME TAX OFFICER, WARD-3(4), FARIDKOT, JURISDICTIONAL ASSESSING OFFICER, ITO WARD 1, FARIDKAOT, FARIDKOT

In the result, the appeal filed by the assessee is allowed

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

Section 17 of Registration Act, 1908 the registration of agreement to prove the transaction genuine, is not mandatory. (Copy of the same is enclosed at page 68-71 of Paper Book.) 13. In this regard, it is hereby submitted that Ld. CIT-(A) has not considered the source as explained by the assessee only on account that the agreement

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

section 142(1) of the Act on 8.8.2018 and 143(2) of the Act were received. 6. During assessment proceedings, information was filed vide letters dated 05.10.2018, 09.10.2018, 30.11.2018. the information was filled by the assessee credit entry of same date in the account of the assessee includes copy of loan account showing the entry of loan amount

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy to be given

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ground nos

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

119, B Punjab Vs. DCIT, Central Circle-II, Avenue, Ladhewali Jalandhar. Jalandhar. [PAN:-AAFPT4090C] (Appellant) (Respondent) Appellant by None Sh. Amit Jain, CIT.DR. Respondent by Date of Hearing 23.08.2023 28.08.2023 Date of Pronouncement ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana