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

148A is misplaced. There is also a variance in the approval\n\n39\ngranted by the PCIT and the reasons as recorded by the AO as\ndescribed above, and, thus, we have no hesitation in holding that the\nissuance of notice u/s 148 without their being any finding about the\nescapement of income is bad in law in view

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

148A is misplaced. There is also a variance in the approval\n38\ngranted by the PCIT and the reasons as recorded by the AO as\ndescribed above, and, thus, we have no hesitation in holding that the\nissuance of notice u/s 148 without their being any finding about the\nescapement of income is bad in law in view

M/S GURMAT PARCHAR SABHA (REGD.),CHANDIGARH vs. NWR-W-(41)(91), CHANDIGARH

In the result, the appeal is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

condone this small delay of three days and proceed to decide the appeal on merit. 3. The assessee has raised an additional ground of appeal vide which it has challenged the re-opening of an assessment by issuance of a notice under Section 148A

THE DCIT, CIRCLE (INTERNATIONAL TAXATION), CHANDIGARH vs. SH. MANJEET SINGH, LUDHIANA

In the result, Revenue’s appeal is dismissed whereas, Cross

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 512/Chd/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Dcit, Vs. Shri Manjeet Singh, बनाम Circle (International S/O Shri Harbir Singh Taxation), # 1460, Ward Number-8, Chandigarh Gahlewal, Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 13/Chd/2022 ( In आयकर अपील सं./ Ita No. 512/Chd/2022) "नधा"रण वष" / Assessment Year : 2012-13 Shri Manjeet Singh, Vs. The Dcit, बनाम S/O Shri Harbir Singh Circle (International # 1460, Ward Number-8, Taxation ), Gahlewal, Chandigarh Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Dharamvir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.10.2024

condonation of delay and in that application also, it has been stated, that the assessee is 'Non Resident' and permanently settled in USA and is having American Passport which is also a matter of record. 3. That the assessee had filed the original return for A.Y 2012-2013 on 18.01.2014, at nil income, in which, inadvertently the status had been

AMAN ALLOYS PRIVATE LIMITED SIRHIND SIDE MANDI GOBINDGARH,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO THE INCOME TAX OFFICER WARD-2, MANDIGOBINDGARH , PUNJAB

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

Bench: The Cit(A). While The Delay Was Condoned, The Cit(A) Dismissed The Appeal On Merits Due To The Assessee’S Persistent Failure To Respond To Multiple Notices Issued During Appellate

delay was condoned, the CIT(A) dismissed the appeal on merits due to the assessee’s persistent failure to respond to multiple notices issued during appellate proceedings. The CIT(A) concluded that the non-compliance indicated a lack of substantive defense and dismissed all grounds raised by the assessee without adjudicating on their merits. 3. The assessee’s grounds