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

section 56(1)(vii) of the Act. 729/Amr/ 2019] 1 The Order of the Ld. CIT(A) - 5, Ludhiana sustaining an addition of Rs. 24,46,114/- is against law and facts of the case. That the CIT(A) was not justified in upholding the jurisdiction 2 assumed by the A.O. u/s 153A of the Income

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

section 56(1)(vii) of the Act. 729/Amr/ 2019] 1 The Order of the Ld. CIT(A) - 5, Ludhiana sustaining an addition of Rs. 24,46,114/- is against law and facts of the case. That the CIT(A) was not justified in upholding the jurisdiction 2 assumed by the A.O. u/s 153A of the Income

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

section 56(1)(vii) of the Act. 729/Amr/ 2019] 1 The Order of the Ld. CIT(A) - 5, Ludhiana sustaining an addition of Rs. 24,46,114/- is against law and facts of the case. That the CIT(A) was not justified in upholding the jurisdiction 2 assumed by the A.O. u/s 153A of the Income

SHRIMATI MEERA AGGARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, JALANDHAR

Bench: Shri L. P. Sahu & Shri Ravish Sood

1) of the Act, and the assessee had duly participated in the assessment proceedings P a g e | 5 ITA No. 511/Asr./2019 A.Y. 2017-18 Smt.Meera Aggarwal Vs. ACIT before the A.O, the CIT(A) was not persuaded to subscribe to the claim of the assessee that as the A.O had made a mention of Sec. 153A along with

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

SHRI ARUN NARULA,AMRITAR 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

SHRI RAVI NARULA,FEROZEPUR 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

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

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.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER 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

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

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

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

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

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

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