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

68 of the Act and without considering the facts that no books of accounts have been maintained by the assessee. 7. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” The facts of the case

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

220 (P&H). Be that as it may, there is equally no doubt that the AO had a valid reason to believe escapement from assessment qua rental income. The same is sufficient for him to assume jurisdiction to reopen the assessment u/s. 147. No contention in its 4 ITA No.451 (Asr)/2017(A.Y.2012-13) Varinder Kumar Soul v. ITO respect

SH. KULDEEP SINGH,AMRITSAR vs. INCOME TAX OFFICER, WARD - 5(3), AMRITSAR

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Choudhry, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No. 579/Asr/2017 ("नधा"रणवष" / Assessment Year: 2009-10)

220/- in the bank account no 001496 with Canara Bank, Amritsar: This is to state that an amount of app Rs 75 Lakhs was given as gift to me by my father on sale of agricultural land owned by him. Since he was not keeping good health and had handsome amount with him & out of which he gifted