DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

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

condonation of delay.\n3.\nIt has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

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

condonation of delay.\n3. It has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

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

condonation of delay.\n3. It has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

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

condonation of delay.\n3.\nIt has been submitted before us that in the Cross Objections, assessee\nhas raised a jurisdictional issue on the ground that no Warrant of\nAuthorization was issued to conduct the search upon the premises of the\nassessee. According to the ld. Counsel for the assessee, the Warrant of\nAuthorization was issued in the name

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

condone the alleged delay\nand proceed to decide the Cross Objections on merit in both\nthe assessment years.\n7. The Revenue has taken four grounds of appeal in each\n assessment year. In brief, its grievance revolves around a\nsingle issue and the issues pleaded in rest of the grounds are\nperipheral arguments qua the central point. The common\nissue

VANEET GUPTA, S.O. SH. CHATTUR BHUJ GUPTA, #214, SECTOR-06,PANCHKULA vs. PCIT PANCHKULA JURISDICTIONAL ASSESSING OFFICER ITO WARD 5, PANCHKULA , PANCHKULA

In the result, Assessee’s appeal is allowed

Bench: Shri Rajpal Yadav & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 560/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vaneet Gupta, Vs. The Ito, बनाम S.O. Shri Chattur Bhuj Ward 5, Gupta, Panchkula # 214, Sector 6, Panchkula "थायी लेखा सं./Pan No: Aphpg0692N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 04.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.01.2025 आदेश/Order Per Krinwant Sahay, A.M.:

159 taxman.com 1628, in which, since the Income Tax Practitioner advised the assessee not to file the appeal against the order passed by the Ld. PCIT, the condonation of 1740 days were condoned. Along with the application of condonation, the affidavit of the assessee was also filed on identical facts, which has been placed on record

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

159 taxmann.com 1628 (Surat Trib.). 5. The Ld. CIT DR contended that the matter has been decided on the basis of the documents furnished by the assessee and to which the assessee reiterated again the above arguments. 6. We have considered the arguments of both the parties and have also carefully gone through the Affidavit of the Comptroller

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

159 taxmann.com 1628 (Surat Trib.). 5. The Ld. CIT DR contended that the matter has been decided on the basis of the documents furnished by the assessee and to which the assessee reiterated again the above arguments. 6. We have considered the arguments of both the parties and have also carefully gone through the Affidavit of the Comptroller

INCOME TAX OFFICER, WARD-1(3), LUDHIANA, LUDHIANA vs. SHREE BALAJI PROCESSORS, LUDHIANA

In the result, appeal of the Revenue is dismissed whereas, the 29

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 499/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Ito, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ Ita No. 499/Chd/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The Ito, बनाम Tajpur Road, Ward-1(3), Opp. Central Jail, Ludhiana Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.08.2024

159 ITR 78 (SC) for the proposition that if the AO has issued summons u/s 133(6) it is his duty to bring the process to a logical conclusion and non-response by such person cannot be held against the assessee. On similar lines reliance is also p aced on the following judgments: - 499-Chd-2023 & C.O.09-Chd-2024 Shree Balaji Processors

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

Bench: the appeal is finally heard or disposed off.

condone the delay. 6. The Departmental Representative argued that the original return was processed u/s 143(1) and the proceedings were initiated by issue of notice u/s 148 by recording the reasons and thereafter, the notice u/s 142(1) was issued. It was stated that certain information was received from the office of DCIT, Central Circle, Kolkata that on account

SH. INDER SINGH (DECEASED) THROUGH L/H SMT. SWARAN KAUR,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

Appeal is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 94/Chd/2023 "नधा"रण वष" / Assessment Year: 2011-12 Shri Inder Singh (Deceased) The Ito, Through L.H. Smt. Swaran Kaur, Vs Ward – 5, Village – Fazalpur, Po-Sadaura, Yamuna Nagar. Teh-Jagadhari, Distt.Yamuna Nagar. "थायी लेखा सं./Pan No: Cxxps1419P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Ms. Vibhuti Thakur, Advocate Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr Date Of Hearing : 12.08.2025 Date Of Pronouncement : 27.08.2025

condone the delay in filing the appeal and proceed to decide it on merit. 4. The assessee has taken six grounds of appeal but her grievance revolves around two-fold of issues, namely; (a) The ld. CIT (Appeals) erred in deciding the appeal ex-parte, and (b) The ld. CIT (Appeals) has erred in confirming the addition of Rs.50

GANGA ACROWOOLS LIMITED,LUDHIANA vs. PR,CIT-1, LUDHIANA

The appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकरअपीलसं./Ita No.196/Chd/2021 "नधा"रणवष" / Assessment Year : 2015-16

delay of 83 days is condoned and the appeal is admitted to be heard on merits. 4.0 The Ld. AR submitted that the main argument in the captioned appeal would be centering around the plea that requisite enquiries and also due application of mind was made by the Assessing Officer during the course of assessment proceedings. It was submitted that