SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

68. Copy of the decision is enclosed at page no. 91. The view of the Delhi High Court in this case has been endorsed by the Supreme Court as the SLP of the revenue was dismissed and stands reported at 380 ITR 64 (Statute). Copy of the order is enclosed at page no. 92. In view of the fact that

M/S. PUNJAB IRON & STEEL COMPANY LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assesse is allowed

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

68 of the Act. 3. Aggrieved from the assessment order, the assessee filed appeal before the Ld. CIT(A)-5, Ludhiana. During the course of appellate proceedings, the assessee filed additional evidence u/s 46A of the Act. The appeal of the assessee was dismissed vide order dated 28.04.2014 and admission of additional evidence filed was rejected. The assessee filed appeal

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

153 Taxmann.com 579 (SC) dismissed the SLP filed by revenue filed against the Hon’ble high 9 ITA No. 26/Asr/2024 Rama Mittal v. ITO court where adjudicating the matter on Section 69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed

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

153 Taxmann.com 579 (SC) dismissed the SLP filed by revenue filed against the Hon’ble high 9 ITA No. 26/Asr/2024 Rama Mittal v. ITO court where adjudicating the matter on Section 69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed

SH.SHREE GURU NANAK DEV QUIN-CENTENARY CELEBRATION COMMITTEE,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION), JALANDHAR

In the result, appeal of the assessee is allowed

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं./Ita No.238/Asr/2019 आयकर अपील सं आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2010-2011) िनधा"रण िनधा"रण वष" वष" Shree Guru Nanak Dev Vs. Ito(Exemptions) Ward, Quin-Centenary Celebrations Jalandhar Committee, Guru Nanak Bhawan, Ludhiana "थायी लेखा सं./Panno. : Aawfs 2431 F .. (अपीलाथ" /Appellant) (" यथ" / Respondent) : Shri S.K.Mukhi, Advocate िनधा"!रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr राज"व क" क" क" ओर क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-4, Ludhiana, Dated 08.02.2019, On The Following Grounds Of Appeal :- 1. That The Orders Of Ld. Cit(A) Is Illegal, Erroneous & Perverse & Thus Needs To Be Quashed. 2. That The Issuance Of Notice U/S 147/148 Is Bad In Law As No New Material Was There With The Ao To Initiate Action U/S 147 & The Proceedings In Furtherance Of Illegal Notice Are Void Ab-Initio & Deserve To Be Set Aside. 3. That The Addition Made By Ao & Partially Confirmed By Cit (A) Is Devoid Of Proper Appreciation Of Facts On Record & Against Express Provisions Of Law & Deserve To Be Set Aside. 4. That The Appellant Craves Leave To Add, Amend Or Delete Any Of The Grounds Of Appeal On Or Before The Disposal Of The Present Appeal. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income On 15.06.2010 Declaring Total Income After Claiming Exemption

1,83,63,024/- but opening balance of capital fund as on 31.03.2010 was taken as Rs. 2,81,68,024. This has resulted into overstatement of capital fund to the tune of Rs.9805000/- (28168024-183630324) Capital Fund Details :- 31.03.2009 Rs. 18363024/- 31.03.2010 Rs. 28168024/- Unexplained Addition Rs. 9805000/- It was ascertained from the assessment record that assessee

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

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

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

section 250(4)] through banks instead of disposing off the appeal for non-appearance without adjudicating on merits. 7. The appellant craves leave to add, amend, or alter any of the grounds of appeal.” I.T.A. No.22/Asr/2023 4 Assessment Year: 2014-15 2. The case was called for hearing, first, the ld. DR filed an adjournment petition before the bench

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 451(Asr)/2017 Assessment Year: 2012-13 Pan: Cvips 5218R

68, and its said observations were in the context of the meaning of the expression 'the assessee offers no explanation’ (or one that is not satisfactory in the opinion of the Assessing Officer), which finds mention in section 69/69A as well. Further still, though there is no rebuttal by the assessee, and even as the same represents a part

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

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

153,98,000/- as unexplained investment u/s 69 of the Act was justified and upheld. The grounds of appeal no. 1, 2,4 and 5 against the addition of Rs 1,53,98,000/- are dismissed.” 19. The Ld. AR for the appellant assessee submitted that the Ld. CIT(A) has grossly erred in law and on facts in confirming

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

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

1) of the Act. 6.6 Ld CIT-DR further argued & referred the order of Hon’ble Delhi High Court in case of CIT, Circle-3 vs. Kabul Chawla (2015) 61 taxman.com 412(Del):- I.T.A. Nos. 436 & 437/Asr/2018 20 & Others Group of cases “37. iv. Although Section 153 A does not say that additions should be strictly made