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

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

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee

GURMELO DEVI,JAGADHARI vs. INCOME TAX OFFICER, YUMNANAGAR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

244 days. 3. After considering the condonation application filed by the assessee, we condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. In the present appeal Assessee has raised following grounds of appeal: 1. The Ld. Assessing Officer has wrongly frame d the assessment u/s 144 of the ACT. 2. Learned

M/S AJAY KUMAR SOOD & ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CC-II, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: The Ld. Assessing Officer & Also Before The Cit(A)-3, Gurgaon Has Not Been Considered Properly.

condoned the delay and the matter was set aside to the file of the Ld. CIT(A) to decide on merits of the case as per the provisions of the Act. Thereafter, the proceedings were again taken up by the Ld. CIT(A) and during the second round of appellate proceedings, the assessee firm was asked to explain