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)

vi) Gurdwara Dukhniwaran Sahib PadshahiNaumi along with Gurdwara Moti Bagh (including Gurdwara Sudha Sar) Khel Sahib, Patiala; (vii) Gurdwara Fatehgarh Sahib (Shahidi Asthan Baba Fateh Singh Ji and Baba Jorawar Singh Ji) along with GurdwraJotisarup, Burj Mata Gujri and Shahid Ganj situated in HarnamNagar; (viii) [Gurdwara PadshahiNaumi at Dhamtan along with Bunga Dhamtanian near Railway Station, Patiala;] (ix) Gurdwara Guru

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

vi) The explanation given by the assessee is that the cash of Rs. 20,00,000/- was deposited out of “her past savings of 16 years of married life and savings of two minor children”. It was a bald statement by the assessee that was not substantiated in any manner. It was accepted by the AO without making any enquiries

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

vi) The explanation given by the assessee is that the cash of Rs. 20,00,000/- was deposited out of “her past savings of 16 years of married life and savings of two minor children”. It was a bald statement by the assessee that was not substantiated in any manner. It was accepted by the AO without making any enquiries

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

vi) The explanation given by the assessee is that the cash of Rs. 20,00,000/- was deposited out of “her past savings of 16 years of married life and savings of two minor children”. It was a bald statement by the assessee that was not substantiated in any manner. It was accepted by the AO without making any enquiries

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

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

vi) Electronic Division: - This division is involved in trading of electronic hardware items. In computation of income the assessee has claimed deduction u/s 80IB of theAct for Rs.6,61,35,694/-. Various issues are involved for claim of 80IB. The issue was already adjudicated by the ITAT, Amritsar Bench in 415/Asr/2009 for A.Y. 2005-06 order dated 27.06.2012. The issues

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

68,180/- which is duly disclosed\nin the return of income filed on 11.01.2022. The said return was\nprocessed on 26.05.2022 accepting the returned income filed on\n11.01.2022. That there were difficulties faced by the taxpayers in\nelectronic filing of Income-tax returns and various forms. In\npresent case, the assessee was not able to opt new regime as there

M/S SHANKAR RICE & GENERAL MILLS ,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

In the result, the appeal of the assessee is dismissed

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

68 has to be assessed under section 56. In the case before us, source of unexplained cash credits is not known and hence they cannot be linked to any known source/head of income including income from other sources. In order to constitute 'income from 'other sources', the source, namely, the "other sources", has to be identified. Income from unexplained

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

In the result, the Revenue’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 719/Asr/2013 Assessment Year: 2007-08

1 lakh per annum) would barely suffice for their survival. Why, there is nothing on record to show that they own assets, apart from some agricultural land, where the stated source of income is agricultural. Purchase of a plot – the stated purpose of the credit, would in fact require capital far in excess, further severely impinging on the genuineness

SH. SURINDER KUMAR MAHAJAN, GOVT. CONTRACTOR,,PATHANKOT vs. THE INCOME TAX OFFICER,, PATHANKOT

In the result, the appeal of the assesse is allowed

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

VI, Colony, Mission Road, Pathankot Pathankot [PAN: ADSPM 8293L] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. Ghansham Sharma, Sr. DR Date of Hearing: 14.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order dated 31.07.2015 passed by the Ld. Commissioner of Income