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 on account of huge cash amount deposited by assessee-jeweller in its bank account post demonetization, since assessee had explained source of said cash deposits as sales of jewellery, produced sale bills and admitted same as revenue receipt as well as offered it to tax and assessee also represented outgo of stocks which was matching with sales, impugned addition

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

section 80G(2)(B), the Central Government notifies places of public worship owing to their historical, archaeological, or artistic importance. The following Gurudwaras due to their historical importance have been notified u/s 80G(2)(B) by the Central Government. 1. Gurudwara Harminder Sahib, SO 1974, Dated 19.06.1965. 2. Gurudwara DukhNiwaran Sahib, SO 885, Dated 31.12.1975. 3. Gurudwara Shri Hemkunt

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

iii. Dass Suresh Pal Cheeka l63 TAXMAN 270 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA IT REFERENCE NO. 95 OF 1999 DECEMBER 8, 2006 [Refer Page no 10-12 of judgement paper book] and the relevant portion of the judgment is reproduced below: I.T.A. No.117/Asr/2022 22 Assessment Year: 2017-18 “Section 68 of the Income

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

iii) As a follow up to the declaration of demonetization, CBDT issued Instruction No 3of 2017 dated 21.2.2017 laying down “SOP for verification of cash transactions relating to demonetization”. Annexure to F.No.225/100/2017/ITA-11 titled "Source Specific General Verification Guidelines" directed that in case of taxpayers (other than minors) not having any business income, no further verification was required

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

iii) As a follow up to the declaration of demonetization, CBDT issued Instruction No 3of 2017 dated 21.2.2017 laying down “SOP for verification of cash transactions relating to demonetization”. Annexure to F.No.225/100/2017/ITA-11 titled "Source Specific General Verification Guidelines" directed that in case of taxpayers (other than minors) not having any business income, no further verification was required

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

iii) As a follow up to the declaration of demonetization, CBDT issued Instruction No 3of 2017 dated 21.2.2017 laying down “SOP for verification of cash transactions relating to demonetization”. Annexure to F.No.225/100/2017/ITA-11 titled "Source Specific General Verification Guidelines" directed that in case of taxpayers (other than minors) not having any business income, no further verification was required

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

iii) 119 TTJ 976 (Visak) Sasisri Extractions Limited vs. Asst, CIT A careful perusal of scheme-in-question showed that it was intended to accelerate industrial development of the State and the incentive was given for I.T.A. Nos.288 to 294/Asr/2015 52 setting-up of industries in the State and for the purpose of determining the amount of subsidy

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

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

section 2(24BA) of I.T.Act as under: “Manufacture” with its grammatical variations means a change in non-living physical object or article or thing:- a) Resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use, or b) Bringing into existence

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

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

section 2(24BA) of I.T.Act as under: “Manufacture” with its grammatical variations means a change in non-living physical object or article or thing:- a) Resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use, or b) Bringing into existence

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

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

section 2(24BA) of I.T.Act as under: “Manufacture” with its grammatical variations means a change in non-living physical object or article or thing:- a) Resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use, or b) Bringing into existence