M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

2 to Section 263(1) of the Act, the assessment order was treated as erroneous and ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 32 prejudicial to the interests of the Revenue . The Tribunal quashed the revisional order and restored the order of the AO, following the Co-ordinate Bench decision in “Rajal Enterprises

AMAN THUKRAL,LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), LUDHIANA , LUDHIANA

Accordingly, Additional Ground No. 1 is allowed for statistical

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

bogus purchase without any base and reason thereof without appreciating that the said amount is very excessive and arbitrary. 3. That the Ld. CIT(A), NFAC, Delhi has failed to appreciate that the Ld. AO has wrongly made an addition of Rs. 19,33,905 u/s. 69C on account of alleged unexplained purchases from one Sumanpreet Singh completely disregarding

SH. SHER SINGH RANA,SOLAN vs. PR.CIT-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in light of aforesaid directions

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavआदेश/Order

B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आदेश/ORDER Per Vikram Singh Yadav, Accountant Member: This is an appeal filed by the assessee against the order of Learned Principal Commissioner of Income Tax-I, Chandigarh, [in short the ‘Ld.Pr.CIT’] dated 26.03.2021 pertaining to assessment year 2016-17. 2. Briefly, the facts

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical hands in order to prevent deterioration and with a view to give better polish and appearance and during

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical hands in order to prevent deterioration and with a view to give better polish and appearance and during

M/S BRONZE LOGISTICS PVT. LTD.,LUDHIANA vs. DCIT, LUDHIANA

The appeal of the assessee is allowed

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2006-07 M/S Bronze Logistics P.Ltd., Vs. The Dcit, 863 Industrial Area-A, Circle Vii, Ludhiana. Ludhiana. Pan No. : Aabcb9505H

B-174 Avantika Sector - lVohini, New Delhi in his statement recorded on 12.4.2006 further admitted to have given accommodation entries to the Canon group of industries. v) Sh. Vijay Gulati S/o Sh. N.C. Gulati resident of 8-2/13, Ground Floor Paschhim Vihar in his statement dated 1.5.2006 has also admitted to have given accommodation entries to Cannon Group

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

40A(3) the same is being deleted as the issue is already stands adjudicated above while dealing with similar addition to the one dealt in ground no. 4 for the A.Y. 2010-11. 8.2 Ground No. 4 relates to addition of Rs. 6,46,000/- on account of receipts from running of the resort. 8.3 With regard to the above

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

40A(3) the same is being deleted as the issue is already stands adjudicated above while dealing with similar addition to the one dealt in ground no. 4 for the A.Y. 2010-11. 8.2 Ground No. 4 relates to addition of Rs. 6,46,000/- on account of receipts from running of the resort. 8.3 With regard to the above

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

40A(3) the same is being deleted as the issue is already stands adjudicated above while dealing with similar addition to the one dealt in ground no. 4 for the A.Y. 2010-11. 8.2 Ground No. 4 relates to addition of Rs. 6,46,000/- on account of receipts from running of the resort. 8.3 With regard to the above

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

40A(3) the same is being deleted as the issue is already stands adjudicated above while dealing with similar addition to the one dealt in ground no. 4 for the A.Y. 2010-11. 8.2 Ground No. 4 relates to addition of Rs. 6,46,000/- on account of receipts from running of the resort. 8.3 With regard to the above