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

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

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

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

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

153D for assumption of jurisdiction in this case was without any application of mind and was a 'Mechanical Approval" only, which deserved to be quashed in view of the binding judgment of Hon'ble Jurisdictional Bench of ITAT, in the case of Inder International In ITA No. 1573/Chd/2018 8. That the Appellant craves to add or amend the grounds