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 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

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

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

condoned. In view of the aforesaid judgment of the Hon'ble SC there is no delay. 6. That the assessee has raised Ground No. 1 - 6 of Appeal as under:- "1. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in upholding

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

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

condoned. In view of the aforesaid judgment of the Hon'ble SC there is no delay. 6. That the assessee has raised Ground No. 1 - 6 of Appeal as under:- "1. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in upholding

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

condonation of delay. Appeal is therefore taken up for final hearing. Factual Matrix 4. The assessee is engaged in the business of manufacturing of commercial vehicles and is a public limited company. For the year under consideration which is A.Y. 2015-16 and the corresponding previous year period is from 01/04/2014 to 31/03/2015, the assessee company filed its return

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

condoned the delay and permitted the Ld. DR to argue the appeal on merits. 6. Accordingly, the Ld. departmental representative submitted that the Ld. CIT(A) has erred in holding that the assessee was not required to deduct tax at source in respect of incentive paid to various dealers as incentives. The Ld. DR further submitted that the assessee during

THE ALEWA PRIMARY AGRICULTURE COOPERATIVE SOCIETY LIMITED,ALEWA, JIND vs. INCOME TAX OFFICER, WARD -1, JIND

In the result, appeal of the assessee allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

191/- for the relevant assessment year. 5. Against the order of the AO the assessee went in appeal before the Ld. CIT(A). The CIT(A) observed that the assessment order was served on 31/10/2023, but the appeal was not instituted until 06/05/2024, resulting in an extraordinary delay of 157 days. The assessee sought condonation of delay, attributing the lapse

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. KAPIL ROMANA, BATHINDA

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 292C? 3. Whether the Ld. CIT(A) justified in deleting the addition of Rs. 40,84,04,290/- made on account of unexplained unsecured loans u/s 68 r.w.s. 115BBE of the Income Tax Act, 1961? 4. That the Ld. CIT(A) has ignored the facts that the entry of Dr. Jagjeet Chawla on the said page was cross-referred

DEPUTY COMMISSIONER OF INCOME TAX , LUDHIANA vs. KAPIL ROMANA , BATHINDA

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 292C? 3. Whether the Ld. CIT(A) justified in deleting the addition of Rs. 40,84,04,290/- made on account of unexplained unsecured loans u/s 68 r.w.s. 115BBE of the Income Tax Act, 1961? 4. That the Ld. CIT(A) has ignored the facts that the entry of Dr. Jagjeet Chawla on the said page was cross-referred

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member)

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. Briefly, the facts of the case are that M/s Apex Builders, a firm engaged in civil and road construction work, filed its return of income for the Assessment Year 2012–13, declaring an income of Rs . 4,52,050/-. The return was filed electronically