SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

260] - High Court of\nBombay and Geolife Organics Vs. ACIT [58 ITR(T) 297)-ITAT Mumbai.\n8.\nThe appellant craves leave to add, amend, modify, vary, omit or substitute\nany of the aforesaid grounds of appeal at any time before or at the time of\nhearing of the appeal.\n\n5\n4.\nIt was stated before us that

ROSHA ALLOYS P LIMITED, AMLOH ROAD, VILLAGE TURAN, MANDI GOBINDGARH,PUNJAB vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

260] - High Court of\nBombay and Geolife Organics Vs. ACIT [58 ITR(T) 297)-ITAT Mumbai.\n8.\nThe appellant craves leave to add, amend, modify, vary, omit or substitute\nany of the aforesaid grounds of appeal at any time before or at the time of\nhearing of the appeal.\n4\n4. It was stated before us that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

260] - High Court of\nBombay and Geolife Organics Vs. ACIT [58 ITR(T) 297)-ITAT Mumbai.\n8. The appellant craves leave to add, amend, modify, vary, omit or substitute\nany of the aforesaid grounds of appeal at any time before or at the time of\nhearing of the appeal.\n5\n4. It was stated before us that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

260] - High Court of\nBombay and Geolife Organics Vs. ACIT [58 ITR(T) 297)-ITAT Mumbai.\n8.\nThe appellant craves leave to add, amend, modify, vary, omit or substitute\nany of the aforesaid grounds of appeal at any time before or at the time of\nhearing of the appeal.\n5\n4.\nIt was stated before us that

JARNAIL SINGH,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1,, CHANDIGARH

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

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

Gain”. The assessment order under section 143(3) r.w.s. 147 of the I.T. Act was passed on 16.11.2018 and income of the assessee was assessed at Rs. 3,48,000/-. 13. It has been further stated in the show-cause notice that on perusal of the bank account statements of HDFC Bank (A/c No. XXXXXXX) furnished by the assessee during

JARNAIL SINGH,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

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

Gain”. The assessment order under section 143(3) r.w.s. 147 of the I.T. Act was passed on 16.11.2018 and income of the assessee was assessed at Rs. 3,48,000/-. 13. It has been further stated in the show-cause notice that on perusal of the bank account statements of HDFC Bank (A/c No. XXXXXXX) furnished by the assessee during

M/S JAIN AMAR CLOTHING PVT. LTD.,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

260/- by bringing to tax the whole of the share premium amounting to Rs. 28,26,46,250/-. 4. Being aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the addition and against the said findings and the directions of the Ld. CIT(A), the assessee is in appeal before

BAHADUR SINGH ,ZIRAKPUR vs. ITO WARD 3(5), CHANDIGARH

In the result, appeal of the Assesee is allowed for statistical purposes

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

Gain. 6. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A) who has since dismissed the appeal of the assessee. 7. Feeling aggrieved the assessee carried the matter in appeal before us. 8. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte