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11 results for “transfer pricing”+ Section 69Aclear

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Key Topics

Section 13211Addition to Income11Section 2507Search & Seizure7Section 686Section 153A6Section 1396Section 69A6Section 1474Section 250(6)

SHRI JASBIR SINGH ,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, appeal of the assesseeITA No

ITA 133/ASR/2022[2019-20]Status: DisposedITAT Amritsar07 Aug 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 133/Asr/2022 Assessment Year: 2019-20

Section 143(3)Section 250Section 69

price whichever is lower at the acquisition in the past. 4. That Ld. AO has not appreciated the fact that surrender was agreed in the hands of four persons to avoid litigation, buy peace and to make amicable settlement with the department. 5. That the Ld. AO erred under law and facts in making addition

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

3
Long Term Capital Gains2
House Property2
ITA 51/ASR/2020[2014-15]Status: Disposed
ITAT Amritsar
11 Apr 2023
AY 2014-15

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

Section 132Section 139Section 153ASection 250Section 69A

69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 53/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 87/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 88/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 90/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 132Section 139Section 153ASection 250Section 69A

69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 89/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

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

Section 132Section 139Section 153ASection 250Section 69A

69A amount of Rs 40 lakh & Rs.1.45 crore and also Rs 12 lakh on account of I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 investment in property. The assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before

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

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed exemption claimed by assessee under section 10(38) and made additions, alleging involvement in penny stock which were being misused for providing bogus accommodation of LTCG, however, there was lack of adverse comments

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

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed exemption claimed by assessee under section 10(38) and made additions, alleging involvement in penny stock which were being misused for providing bogus accommodation of LTCG, however, there was lack of adverse comments

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

price, ITO's estimate of excess receipt by assessee on sale of onions could not be affirmed Held, yes Whether, therefore, impugned addition made in assessee's income was to be set aside-Held, yes" (i) Addition u/s 69 The AO has made addition in the hands of assessee u/s 69 of the Income Tax Act, 1961. It shall

SHRI SURINDER SINGH DECEASED,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 357/ASR/2016[2002-03]Status: DisposedITAT Amritsar30 Jul 2019AY 2002-03

Bench: Sh. Sanjay Arora

For Appellant: Sh. Jatinder Nagpal (Adv.)For Respondent: Sh. S. S. Negi (D.R.)
Section 131(1)Section 143(3)Section 148(1)

transferred through the banking channel, was subsequently changed to be paid in cash. The matter, it is to be borne in mind, came to surface on the basis of a complaint. Then, again, why would one, as Sh. Surinder Singh ostensibly does, give POA to another, an unrelated person? This is more so as both are residents of Amritsar