KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Depreciation disallowed and excess of income 2,82,41,720 over expenditure Total Taxable Income 10,47,74,451 5. The assessee has taken eight grounds of appeal in assessment year 2014-15 and ten grounds of appeal in assessment year 2015-16. In brief, its grievance revolves around the additions noticed by us in the above table and rest

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Depreciation disallowed and excess of income 2,82,41,720 over expenditure Total Taxable Income 10,47,74,451 5. The assessee has taken eight grounds of appeal in assessment year 2014-15 and ten grounds of appeal in assessment year 2015-16. In brief, its grievance revolves around the additions noticed by us in the above table and rest

THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

section 12 i.e. 33% ( 85% minus %age of application of income in the year under consideration ) should not be added in your return of income. Your reply should reach to the office of the undersigned on or before 26-03-2013 at 3.30 P.M. 16. In response to the above letter, the assessee society vide its letter dated

JCIT(OSD), C-1, (E), CHANDIGARH vs. THE SIKH EDUCATIONAL SOCIETY, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

section 12 i.e. 33% ( 85% minus %age of application of income in the year under consideration ) should not be added in your return of income. Your reply should reach to the office of the undersigned on or before 26-03-2013 at 3.30 P.M. 16. In response to the above letter, the assessee society vide its letter dated

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

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

depreciation on vehicle to the extent of Rs. 9,11,4884/- without any justification. 15. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 2.1 The following additional Grounds have also been taken by the Assessee: 1. That the approval u/s 153D was granted by the JCIT without application

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

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

depreciation on vehicle to the extent of Rs. 9,11,4884/- without any justification. 15. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 2.1 The following additional Grounds have also been taken by the Assessee: 1. That the approval u/s 153D was granted by the JCIT without application

M/S HEADMASTER SALOON PVT.LTD.,CHANDIGARH vs. DCIT-CIRCLE-1(1), CHANDIGARH

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

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

section 143(3) of the Income Tax Act, 1961 on page 3 para 6 has observed as follows: “ 6. On perusal of the above reply, it was seen that the assessee had not declared the voluntary disclosure / surrender of income that was made by him during the course of survey operation.” 16. During the course of the assessment proceedings

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

131 of the IT Act to substantiate the findings. In the reported case the assessee is manufacturing Telephone Cable Jointing Kits and not Telecom Parts used for installation of mobile towers. The word telephone has got specific meaning thereby referring to telephone set or its parts whereas word Telecom has wider connotation. On the other hand assessee firm M/s. Asha

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

131 of the IT Act to substantiate the findings. In the reported case the assessee is manufacturing Telephone Cable Jointing Kits and not Telecom Parts used for installation of mobile towers. The word telephone has got specific meaning thereby referring to telephone set or its parts whereas word Telecom has wider connotation. On the other hand assessee firm M/s. Asha

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

3) of the Act. This means that for all purposes the claim of the assessee having been examined in the light of the parameters of eligibility laid down under section 80IA, it could not be said that in the succeeding year those very same parameters had changed on the same set of facts. The Assessing Officer, after considering

SH. GURINDER MAKKAR,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

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

3) dated 25.02.2019, was passed without considering that the income declared under the head of other sources of Rs 28,95,300/-, being recovery of cash amount of advances paid for purchase, comes under preview of S. 68 and 69 of the Act and thus, the tax u/s 115BBE was to be paid, as against the tax at normal rates

LAKHVIR KAUR,MOHALI, CHANDIGARH vs. DCIT/ACIT(CEN)-2 CHD, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

depreciation and interest on car loan.\n7. That on the facts and circumstances of the case, the Ld.\nAdditional Commissioner of Income Tax, Range Central failed to\napply due application of mind in giving approval u/s 153D of the\nAct and as such the order deserves to be quashed on this ground\nalone.\n8. That the appellant craves leave

LAKHVIR KAUR,MOHALI vs. DCIT/ACIT(CEN)-2, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

depreciation and interest on car loan.\n7. That on the facts and circumstances of the case, the Ld.\nAdditional Commissioner of Income Tax, Range Central failed to\napply due application of mind in giving approval u/s 153D of the\nAct and as such the order deserves to be quashed on this ground\nalone.\n8. That the appellant craves leave

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

In the result, the Appeal is partly allowed

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

depreciation on vehicle to the extent of Rs. 9,01,873/- without any justification. ITA 4/CHD/2023 A.Y. 2015-16 3 12. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 3.1 The assessee has also raised the following additional grounds : 1. That the approval u/s 153D was granted

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

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

131 of the Act for further investigation. However, it is noteworthy that neither the AO nor the CIT(A) extended any such notice to the lender for additional inquiries. Instead, an addition of Rs. 3,70,000/- was made based on the directive of a third party. Neither enquiry was made by CIT(A) / AO before confirming the addition

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

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

131 of the Act for further investigation. However, it is noteworthy that neither the AO nor the CIT(A) extended any such notice to the lender for additional inquiries. Instead, an addition of Rs. 3,70,000/- was made based on the directive of a third party. Neither enquiry was made by CIT(A) / AO before confirming the addition

ANISH GARG,PATIALA vs. ITO WARD-4, PATIALA

In the result, the appeal of the assessee is allowed

3 the assessee has effectively challenged the\nassumption of jurisdiction by the AO under Section 147 of the Act.\n5. During the course of hearing, the Id AR submitted that the notice under\nSection 148 was issued by the AO merely on presumption without any material\nmuch less incriminating material on record to form the opinion of escapement\nof income

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

In the result, the Appeal is partly allowed

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

depreciation of car without any discussion in the Appellate Order. 11. That the Appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. ITA 738/CHD/2022 A.Y. 2016-17 3 3. The assessee has also raised the following additional grounds : 1. That the approval u/s 153D was granted by the JCIT without application

M/S PUNJAB TISSUE LTD.,CHANDIGARH vs. ITO-WARD-2(3), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Or At The Time Of Hearing Of Appeal, With The Permission Of The Hon'Ble Income Tax Appellate Tribunal, Chandigarh. 2. The Relevant Facts Of The Case Are That The Ao Taking Note

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-1, Chandigarh in Appeal No. 10270/16-17 dated 15.11.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case Learned Commissioner of Income Tax (Appeals)-1, Chandigarh gravelly erred in upholding the action of the ld. Assessing Officer who had made