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Section 153A5 Section 2635 Section 41(1)5 Addition to Income5 Section 143(3)4 Section 69B4 Section 684 Section 56(2)(viii)3 Section 145B(1)3

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

The appeal of the assessee is allowed

ITA 105/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

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

For Appellant: Shri Ashray Sarna, A.RFor Respondent: Shri Bhavani Shankar, D.R

Section 143(2)Section 143(3)Section 68

section 68 of the Act. Therefore, on this account itself the impugned addition deserves to be deleted. I hold so." We further find that a similar view had also been arrived at in a 'third member' decision of the Tribunal in the case of Smt. Madhu Raitani Vs. ACIT (2011) 10 taxmann.com 206

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

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

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

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

SHRI OM PARKASH LEGAL HEIAR SMT PUSHPA VERMA,JALANDHAR vs. INCOME TAX OFFICER WARD-1(3), JALANDHAR

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

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