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.5,62,672/- without any justification. 11. 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 of mind

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.5,62,672/- without any justification. 11. 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 of mind

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

153A in the\nabsence of any incriminating material found during the course of\nsearch relatable to the assessee and the assessment year in question.\"\n2)\nWhere an assessment has been completed under section\n143(1) or 143(3), and no incriminating material was found during the\nsearch pertaining to the searched person for the relevant assessment\nyear, and the time

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

153A in the\nabsence of any incriminating material found during the course of\nsearch relatable to the assessee and the assessment year in question.\"\n2)\nWhere an assessment has been completed under section\n143(1) or 143(3), and no incriminating material was found during the\nsearch pertaining to the searched person for the relevant assessment\nyear, and the time

ROSHA ALLOYS P LIMITED, AMLOH ROAD, VILLAGE TURAN, MANDI GOBINDGARH,PUNJAB vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

153A in the\nabsence of any incriminating material found during the course of\nsearch relatable to the assessee and the assessment year in question.\"\n2)\nWhere an assessment has been completed under section\n143(1) or 143(3), and no incriminating material was found during the\nsearch pertaining to the searched person for the relevant assessment\nyear, and the time

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

153A in the\nabsence of any incriminating material found during the course of\nsearch relatable to the assessee and the assessment year in question.\"\n2)\nWhere an assessment has been completed under section\n143(1) or 143(3), and no incriminating material was found during the\nsearch pertaining to the searched person for the relevant assessment\nyear, and the time

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

b) the income referred to in clause (a) or part thereof has escaped assessment for such year or years; and (c) the search under section 132 is initiated or requisition under section 132A is made on or after the 1st day of April, 2017. From the perusal of the above, it is evident that in order to issue notice

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 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

SAS INFONET PRIVATE LIMITED ,CHANDIGARH vs. DCIT ACIT(CEN)-2, CHANDIGARH

In the result, the present appeal of the Assessee is allowed

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

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 833 & 834/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2020-21 & 2021-22 SAS Infonet Private Limited बनाम The DCIT / ACIT C-133, Industrial Area, Phase VIII, (Central

SAS INFONET PRIVATE LIMITED,CHANDIGARH vs. DCIT ACIT(CEN)-2, CHANDIGARH

In the result, the present appeal of the Assessee is allowed

Bench: the AO.

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 833 & 834/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2020-21 & 2021-22 SAS Infonet Private Limited बनाम The DCIT / ACIT C-133, Industrial Area, Phase VIII, (Central

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

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

B) 2012-13 65,07,890.00 2,13,96,100.00 37,44,318.00 1,76,51,782.50 1,11,43,893.00 2013-14 - - - - - 2014-15 2,72,08,989.00 8,94,55,400.00 1,56,54,695.00 7,38,00,705.00 4,65,91,716.00 2015-16 1

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

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

B) 2012-13 65,07,890.00 2,13,96,100.00 37,44,318.00 1,76,51,782.50 1,11,43,893.00 2013-14 - - - - - 2014-15 2,72,08,989.00 8,94,55,400.00 1,56,54,695.00 7,38,00,705.00 4,65,91,716.00 2015-16 1

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

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

B) 2012-13 65,07,890.00 2,13,96,100.00 37,44,318.00 1,76,51,782.50 1,11,43,893.00 2013-14 - - - - - 2014-15 2,72,08,989.00 8,94,55,400.00 1,56,54,695.00 7,38,00,705.00 4,65,91,716.00 2015-16 1

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

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

153A on 18/01/2021. 5. The notices u/s 142(1) for the first time was issued by the AO on 17.09.2021, 18.09.2021 and 19.09.2021 and a time of only two to three days was given to file the reply and, to which, the assessee responded, that it was difficult to file the voluminous details, within the shortest possible time

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

153A on 18/01/2021.\n5. The notices u/s 142(1) for the first time was issued by the AO on 17.09.2021, 18.09.2021 and 19.09.2021 and a time of only two to three days was given to file the reply and, to which, the assessee responded, that it was difficult to file the voluminous details, within the shortest possible time

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

153A on 18/01/2021.\n5. The notices u/s 142(1) for the first time was issued by the AO on\n17.09.2021, 18.09.2021 and 19.09.2021 and a time of only two to three days\nwas given to file the reply and, to which, the assessee responded, that it was\ndifficult to file the voluminous details, within the shortest possible time

DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

153A on 18/01/2021.\n5. The notices u/s 142(1) for the first time was issued by the AO on 17.09.2021, 18.09.2021 and 19.09.2021 and a time of only two to three days was given to file the reply and, to which, the assessee responded, that it was difficult to file the voluminous details, within the shortest possible time