SHRI RAJAN SHARMA C/O MEEK ENTERPRISES ,PHAGWARA vs. INCOME TAX OFFICER, PHAGWARA

In the result, appeal of the assessee is allowed

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

section in the order while making the addition. 7 That the assessment order passed by the AO to whom the jurisdiction was transferred cannot be sustained in the absence of fresh notice issued u/s 143(2) of the Income Tax Act 1961. 8 That the orders of AO and CIT (A) are against the Law and facts

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

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

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

68. 11. That the learned assessing Officer has erred in rejecting the books of accounts u/s145(3), without serving the show cause notice as embedded in Sec 144 read with Sec145(3). I.T.A. No.195/Asr/2022 4 Assessment Year: 2017-18 12. That the appellant craves leave to add, amend any ground of appeal.” 2. Brief facts of the case are that

BHUPENDRA FLOUR MILLS PVT LTD,BATHINDA vs. ITO, WARD 1(1), BATHINDA, BATHINDA

The appeal stands partly allowed in terms of out above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayandasgupta, Jm आयकरअपीलसं. / Ita No.54/Asr/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Bhupendra Flour Mills Pvt Ltd. Ito Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccb-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

143(3) on 19-12-2019. In the assessment order, Ld. AO made twin additions of Rs.258.46 Lacs and Rs.233 Lacs which is subject matter of present appeal before us. Having heard rival submissions, the appeal is disposed-off as under. 2. The first addition as made by Ld. AO was for Rs.2,58,46,372/-. The same stem from

MESERS G.G CONTINEENTAL TRADES PVT.LTD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-I, BATHINDA

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

143(3) of the Act. 2. At the outset, both appeals are under the same factual backdrop and have a common issue. Both the appeals are taken together, heard together, and disposed of together. ITA No. 189/Asr/2018is taken as lead case. 3. The assessee has taken the following grounds: “1. On the facts & in the circumstances of the case

MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

143(3) of the Act. 2. At the outset, both appeals are under the same factual backdrop and have a common issue. Both the appeals are taken together, heard together, and disposed of together. ITA No. 189/Asr/2018is taken as lead case. 3. The assessee has taken the following grounds: “1. On the facts & in the circumstances of the case

HOSHIARPUR TRADERS ,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

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

68-74). AELPG5810P I.T.A. No.117/Asr/2022 15 Assessment Year: 2017-18 2. The PCIT was also apprised with the issue that the investment made by the partner has duly been verified by the respective assessing officer vide questionnaire dated 09.12.2019 for AY 2017-18 [Refer Page no. 75-77]. The relevant question raised by the assessing officer in the questionnaire (Relevant

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 25.11.2016 for Assessment Year (A.Y.) 2014-15. 2. The assessee-society, registered u/s. 12AA of the Act, is engaged in charitable activity by way of running various educational and medical institutions, the names of seven of which are listed at pg. 15 of the assessment order

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

143(3) of the Act was erroneous or prejudicial to the interest of revenue. 4. That the assumption of jurisdiction under section 263 is also bad in law since the PCIT has failed to demonstrate as to how any of the conditions prescribed in Explanation 2 to section action 263 of the Act stood satisfied on the facts

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

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

2. That the Ld. CIT(Appeals) has passed the order by ignoring the Jurisdictional ITAT bench judgment in the case of Sh. Sanjeev Kumar Vs ITO (ITA No. 445- 449/Asr/2015) inspite of the fact that the same had been made into its notice during the Appeal proceedings by the appellant(through Counsel). Although the CIT (Appeals) vide Para 5 (Page

DR. HARPRIT SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.195/Asr/2018 िनधा"रणवष"/A.Y.:2011-12 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Dr. Harprit Singh, C/O M/S. Vs. Deputy Commissioner Of Orthonova Hospital, Near Nari Income-Tax, Niketan, Nakoddar Road, Central Circle –Ii, Jalandhar Jalandhar(Pb) (Pb) Pan: Acmps 7237 F अपीलाथ"Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

143 (3)/147 dtd. 13.01.2016 of Income Tax Act,1961 (in short ‘the Act’) by the Deputy Commissioner of Income-Tax, Central Circle- II, Jalandhar (in short “the AO”). 2. Grounds 1 to 4 are against the confirmation of addition of Rs.33,71,720 made on account of cash deposits in saving bank account and Rs. 12,528 being interest

SH. SATISH KUMAR,JALANDHAR vs. THE INCOME TAX OFFICER,, JALANDHAR

The appeal of the assessee is allowed

Bench: Shri N.K. Saini & Shri Ravish Soodita No.105/Asr./2017 (Assessment Years: 2008-09)

2), Thane (2016) 73 taxmann.com 68 (Mumbai Trib.) wherein it was held as under: - 'I have carefully considered the rival submissions. In the present case the addition has been I made by the income tax authorities by treating the cash deposits in the bank account as an unexplained cash credit within the meaning of section 68

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER , HOSHIARPUR

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

143(3) of the Act. 2. The assessee has taken the following ground: “1. That the ld.CIT(A)/NFAC grossly erred in facts and on law in arbitrarily confirming the addition of Rs.36,92,758/-, as wrongly made by the Id.AO, by disallowing deduction claimed u/s.80P(2)(a)(i) in respect interest earned from Cooperative Bank. 2. That

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

In the result, the appeal filed by assessee is allowed

143(1) Subsequently, Principal\nCommissioner invoked revision under section 263 on ground that a land was sold by\nassessee to an entity below value adopted by concerned authority for levy of stamp duty,\nand therefore, there was under-assessment of income to extent of differential amount, and\naccordingly, assessment made was contrary to provisions of section

JASDEEP KAUR CHADHA-JALANDHAR,PUNJAB vs. JAO THE DCIT CIRCLE-4 JALANDHAR, PUNJAB

In the result, the appeal of the assessee is allowed and the revenue appeal is dismissed

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

143(3) r.w.s. 144B of the Act with an addition of Rs.4,22,00,000/- u/s 68 in respect of cash credit received from seven different lenders. 4. Aggrieved the order passed by the AO, the assessee filed an appeal before the First appellate authority, and the Worthy CIT(A) has given part relief to the assessee i.e. relief

ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S JASDEEP KAUR CHADHA, JALANDHAR

In the result, the appeal of the assessee is allowed and the revenue appeal is dismissed

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

143(3) r.w.s. 144B of the Act with an addition of Rs.4,22,00,000/- u/s 68 in respect of cash credit received from seven different lenders. 4. Aggrieved the order passed by the AO, the assessee filed an appeal before the First appellate authority, and the Worthy CIT(A) has given part relief to the assessee i.e. relief

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

68, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139. Hence, tax on this income was to be charged under section 115BBE even if it had been declared by the assessee in the return of income. Income has been erroneously taxed at lower tax rate in this case causing prejudice

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

68, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139. Hence, tax on this income was to be charged under section 115BBE even if it had been declared by the assessee in the return of income. Income has been erroneously taxed at lower tax rate in this case causing prejudice

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

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

68, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139. Hence, tax on this income was to be charged under section 115BBE even if it had been declared by the assessee in the return of income. Income has been erroneously taxed at lower tax rate in this case causing prejudice

M/S. RAJ DEV ,KOTKAPURA vs. INCOME TAX OFFICER WARD-1, FARIDKOT

In the result, the appeal of the assesse is allowed for statistical

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

2(12A) and section 44AA - Held, yes - Whether further, credit in bank account simply or any other raw information available to Assessing Officer cannot be loosely called as books of account under section 68 - Held, yes - Whether, invocation of section 68 sans valid and proper books of account of assessee is invalid - Held, yes [Paras