DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

Charitable Trust) as quoted by the assessee was not attracted. The quantum of shortfall in application has been quantified and the case has been reopened with following observations: - In view of the above, I have reasons to believe that income amounting to Rs.46,67,779/- chargeable to tax for the Assessment

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

Charitable Trust) as quoted by the assessee was not attracted. The quantum of shortfall in application has been quantified and the case has been reopened with following observations: - In view of the above, I have reasons to believe that income amounting to Rs.46,67,779/- chargeable to tax for the Assessment

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

Charitable Trust) as quoted by the assessee was not attracted. The quantum of shortfall in application has been quantified and the case has been reopened with following observations: - In view of the above, I have reasons to believe that income amounting to Rs.46,67,779/- chargeable to tax for the Assessment

M/S VARDHMAN POLYTEX LTD.,LUDHIANA vs. ACIT, LUDHIANA

In the result, Assessee’s appeal is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

charitable trust. It has been alleged that the said deduction has been falsely claimed and the said allegation (s) has been made the sole reason for framing this Assessment which the assessee claims as bad in law in view of allegations which have been modified & changed at a later stage while framing this Assessment order. A perusal of the copy

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

assessment order is bad in the eyes of law and the same is liable to be cancelled. 5. That the reopening u/s 147/148 is bad in the eyes of law as the reasons on the basis of which the case was reopened, the addition was never made on that very basis. As such the order of the DCIT, Circle

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

assessment order is bad in the eyes of law and the same is liable to be cancelled. 5. That the reopening u/s 147/148 is bad in the eyes of law as the reasons on the basis of which the case was reopened, the addition was never made on that very basis. As such the order of the DCIT, Circle

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

assessment order is bad in the eyes of law and the same is liable to be cancelled. 5. That the reopening u/s 147/148 is bad in the eyes of law as the reasons on the basis of which the case was reopened, the addition was never made on that very basis. As such the order of the DCIT, Circle

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

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

reopened the completed assessment on the basis of specific information received indicating that the purchases made by the assessee were bogus; that in the assessment proceedings, the AO had conducted necessary enquiry by calling for information from the assessee and also making enquiries independently to ascertain the genuineness of the purchases made by the assessee; that on examining the material

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

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

reopened the completed assessment on the basis of specific information received indicating that the purchases made by the assessee were bogus; that in the assessment proceedings, the AO had conducted necessary enquiry by calling for information from the assessee and also making enquiries independently to ascertain the genuineness of the purchases made by the assessee; that on examining the material

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

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

reopened the completed assessment on the basis of specific information received indicating that the purchases made by the assessee were bogus; that in the assessment proceedings, the AO had conducted necessary enquiry by calling for information from the assessee and also making enquiries independently to ascertain the genuineness of the purchases made by the assessee; that on examining the material

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

reopened, irrespective\nof whether any incriminating material has been found or not in relation to a\nparticular assessment year Held, yes Whether, however, warrant of\nauthorization shall have to be executed by authorized officer in order to justify\ninvoking of jurisdiction by Assessing Officer under section 153 A - Held, yes\nA survey action under section 133A was carried

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

reopened, irrespective\nof whether any incriminating material has been found or not in relation to a\nparticular assessment year Held, yes Whether, however, warrant of\nauthorization shall have to be executed by authorized officer in order to justify\ninvoking of jurisdiction by Assessing Officer under section 153 A - Held, yes\nA survey action under section 133A was carried

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

reopened, irrespective\nof whether any incriminating material has been found or not in relation to a\nparticular assessment year Held, yes Whether, however, warrant of\nauthorization shall have to be executed by authorized officer in order to justify\ninvoking of jurisdiction by Assessing Officer under section 153 A - Held, yes\nA survey action under section 133A was carried

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)

assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from other sources" by way of amendment introduced through Finance (No.2) Act, 2009 w.e.f 01.04.2010. For the taxing treatment of interest on compensation/enhanced compensation, special provisions has been made by way of Finance (No.2) Act.2009

SURJEET 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)

assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from other sources" by way of amendment introduced through Finance (No.2) Act, 2009 w.e.f 01.04.2010. For the taxing treatment of interest on compensation/enhanced compensation, special provisions has been made by way of Finance (No.2) Act.2009

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)

assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from other sources" by way of amendment introduced through Finance (No.2) Act, 2009 w.e.f 01.04.2010. For the taxing treatment of interest on compensation/enhanced compensation, special provisions has been made by way of Finance (No.2) Act.2009

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)

assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from other sources" by way of amendment introduced through Finance (No.2) Act, 2009 w.e.f 01.04.2010. For the taxing treatment of interest on compensation/enhanced compensation, special provisions has been made by way of Finance (No.2) Act.2009

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)

assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from other sources" by way of amendment introduced through Finance (No.2) Act, 2009 w.e.f 01.04.2010. For the taxing treatment of interest on compensation/enhanced compensation, special provisions has been made by way of Finance (No.2) Act.2009

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)

assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from other sources" by way of amendment introduced through Finance (No.2) Act, 2009 w.e.f 01.04.2010. For the taxing treatment of interest on compensation/enhanced compensation, special provisions has been made by way of Finance (No.2) Act.2009